Nhm 3

Lp: H KTK3A2

Danh sch sinh vin: 1.Trn Th Hng 4. L Th Hng 2. Bi Th Sao Mai 5. Bi Th Hoi 3. Nguyn Th Mai Hng

HKTK3A2- CA1- T3

CHNG 1 TNG QUAN V KIM TONCu 1:

Trnh by khi nim, chc nng v ngha tc dng ca kim ton?

Khi nim kim ton: Kim ton l xc minh v by t kin v thc trng hot ng cn c kim ton bng h thng phng php k thut ca kim ton chng t v kim ton ngoi chng t, do cc kim ton vin c trnh nghip v tng xng thc hin trn c s h thng php l c hiu lc Chc nng ca kim ton: Kim tra, xc nhn: chnh l vic kim tra v thm nh ,nhm khng nh tnh trung thc ca ti liu ,tnh php l ca vic thc hin cc nghip v hay vic lp cc bo co ti chnh. Chc nng ny cn m bo: tnh trung thc ca cc con s, tnh hp thc ca cc biu mu phn nh tnh hnh ti chnh. By t kin: kt lun v cht lng thng tin, v tnh php l, t vn qua xc minh v tnh trung thc , hp l ca cc thng tin trc khi c a i s dng ngha tc dng ca kim ton: + Kim ton to nim tin cho nhng ngi quan tm nh cc c quan nh nc , nh u t , nh qun l ,khc hng ,nh cung cp ngi lao ng C quan nh nc cn cc thng tin trung thc iu tit nn v m kinh t bng chnh sch kinh t hay h thng php lut Cc nh u t c hng u t ng n , c ti liu trung thc v n chia , phn phi kt qu li nhun

Nh qun l cn thng tin trung thc v c th v tnh hnh ti chnh ,hiu qu ca cc b phn Khch hng cn thng tin v tnh hnh ti chnh , c cu ti sn , kh nng thanh ton ca n v Ngi lao ng cn thng tin v kt qu kinh doanh ,phn phi li nhun , thc hin chnh sch tin lng + Kim ton gp phn hng dn nghip v v cng c n np hot ng ti chnh k ton ni ring v hot ng qun l ni chung Thng qua kim ton gip cho doanh nghip kp thi pht hin sai st , lng ph vi phm ch kim ton , ti chnh t kp thi chn chnh ,x l cc sai phm cng c ti chnh . Kim ton gip nng cao trnh nghip v ca b phn k ton n v cp nhp kp thi nhng iu chnh v b xung trong ch k ton ti chnh + Kim ton gp phn nng cao hiu qu v hiu nng ca qun l Kim ton cn c chc nng t vn v qun l , s gip cho n v kim ton thy c nhng yu km trong hot ng ca mnh t kp thi sa cha un nn , nng cao hiu qu qun l

CU 2. i tng no quan tm n tnh hnh ti chnh ca doanh nghip? - Cc c quan nh nc Cn c thng tin trung thc iu tit v m nn kinh t bng h thng php lut hay chnh sch kinh t ni chung ca mnh vi mi thnh phn kinh t, vi mi hot ng ca x hi. c bit cc khon thu chi ca ngn sch nh nc, cc khon vn ling v kinh ph nh nc u t, ti snl nhng yu t quan tm n tnh hnh ti chnh ca doanh nghip. - Cc nh u t Quan tm n vn ti chnh ca doanh nghip c th a ra quyt nh ng n c nn tip tc u t hay khng. V vic iu hnh s dng vn u t c mang li hiu qu tch cc khng. V vy nhng thng tin trung thc v khch quan v tnh hnh ti chnh l nhng iu m cc nh u t quan tm. - Cc nh qun tr doanh nghip v cc nh qun l khc Nhng thng tin v ti chnh, v hiu qu v hiu nng ca doanh nghip cc nh qun tr c nhng quyt nh trong mi giai on qun l k c tip nhn vn ling, ch o, iu chnh, lp k hoch, cc d n v nh hng pht trin cho hot ng kinh doanh v hot ng qun l ca doanh nghip. - Ngi lao ng Nhng thng tin v tin lng, ch khen thng, bo him l nhng vn m ngi lao ng quan tm.

- Nh cung cp Vic quan tm n tnh hnh ti chnh ca doanh nghip nhm mc ch bit kh nng thanh ton ca cng ty a ra quyt nh vic cung cp hng ha, nguyn liu nh th no? - Khch hng Quan tm ti chnh ca doanh nghip bit tnh hnh sn xut v tiu th sn phm nhm a ra cc quyt nh tiu dng ng n. - Ngn hng, qu tn dng Quan tm n ti chnh bit kh nng thanh ton ca cng ty nhm a ra quyt nh cho vay hay thu hi vn?

Cu 3: Phn bit kim ton bo co ti chnh vi kim ton nghip vCh tiu Kim ton bo co ti chnh L hot ng xc minh v by t kin v cc bo co ti chnh ca mt n v do nhng ngi c trnh nghip v tng xng thc hin v da trn h thng php l c hiu lc. Kim ton nghip v

- Khi nim

- L qu trnh kim tra v nh gi v hiu qu v tnh hiu lc ca mt s hot ng t xut phng n ci tin

Ch tiu - i tng kim ton

Kim ton bo co ti chnh - Cc bo co ti liu k ton :BCTC;BC quyt ton ;BC k ton , Ti liu , s k ton

Kim ton nghip v -R sot li h thng k ton v cc quy ch kim sot ni b -Kim tra vic huy ng , phn phi s dng cc ngun lc : nhn, ti ,vt lc ,thn tin - kim tra tnh hiu qu ca hot ng SXKD , phn phi v s dng thu thp bo ton v pht trin vn - Kim tra nh gi hiu qu ca cc hot ng chc nng trong vic thc hin cc mc tiu kinh doanh ca doanh nghp - nh gi hiu qu ca mt quy trnh sn xut

- Chun mc nh gi

Nguyn tc k ton c chp nhn ph bin (GAAP), Ly cc chun mc k ton hin hnh

Khng c chun mc chung , la chon chun mc mang tnh ch quan ty theo nhn thc ca kim ton vin.Kim ton vin ni b nhng cng c th do kim ton nh nc hay kim ton c lp tin hnh

- Ch th tin - Kim ton bn ngoi : hnh KT c lp v KT nh nc - Kt qu

- Phc v cho nhng Ch yu phcv cho li ch ca chnh bn than ngi quan tm ti BCTC n v kim ton ca n v (bn 3) : cc c ng ,nh u t, c quan qun l nh nc , cc TCTD

Cu 4:Ch tiu Khi nim

Phn bit kim ton bo co ti chnh vi kim ton tun th? Kim ton BCTC Kim ton NV

L hot ng xc minh v by t L cng vic kim ton xem xt, nh kin v cc BCTC ca thc th kinh gi v tnh hiu qu, hiu lc, v tnh t do ngi c trnh nghip v kinh t trong hot ng ca mt n v tng xng thc hin v da trn h thng php l c hiu lc Cc BCTC ca thc th kinh t a dng:T nh gi cc NV c th trong n v, hiu nng v hiu qu ca qun l n vic nh gi ton b hot ng cu cng ty Do kim ton vin ni b theo yu cu ca qun tr ni b Thc y hon thnh mc tiu v nhim v dt ra ca DN

i tng

Kim sot vin Mc tiu

Do ngi c trnh nghip v tng xng (c th thu ngoi) Thu thp bng chng a ra kt lun trnh by trn 1 bn kim ton thch hp Hiu qu co chi ph cao

Tnh hiu qu

Hiu qu cao, chi ph thp, tit kim c cc ngun lc c giao

Cu 5: Mc tiu tng qut ca kim ton ti chnh l g? Trnh by h thng mc tiu

kim ton chung. Theo chun mc kim ton Vit Nam s 200-VSA: * Mc tiu ca kim ton bo co ti chnh l gip cho kim ton vin v cng ty kim ton a ra kin xc nhn rng bo co ti chnh c c lp trn c s chun mc v ch k ton hin hnh (hoc c chp nhn), c tun th php lut lin quan v c phn nh trung thc v hp l trn cc kha cnh trng yu hay khng? Mc tiu ca kim ton bo co ti chnh cn gip cho n v c kim ton thy r nhng tn ti, sai st khc phc nhm nng cao cht lng thng tin ti chnh ca n v. kin ca kim ton vin lm tng thm s tin cy ca bo co ti chnh, nhng ngi s dng bo co ti chnh khng th cho rng kin ca kim ton vin l s m bo v kh nng tn ti ca doanh nghip trong tng lai cng nh hiu qu v hiu lc iu hnh ca b my qun l. Trong qu trnh kim ton, i vi tng i tng kim ton c th, mc tiu tng qut ny s c c th ha thnh h thng mc tiu kim ton chung v mc tiu kim ton c th cho tng phn. C th khi qut cc mc tiu c th bao gm: -Xc minh tnh c thc(tnh hiu lc) -Xc minh tnh y (tnh trn vn) -Xc minh tnh ng n trong vic phn loi v trnh by -Xc minh tnh ng n trong vic nh gi v tinh gi -Xc minh tnh ng n trong vic phn nh quyn v ngha v -Xc minh v tnh chnh xc my mc

Cu 6: Phn bit gia: i tng v khch th ca kim ton? Khch hng v n v c kim ton? Phn bit gia i tng v khch th ca kim ton: i tng - L cc ti liu k ton, l thc trng ti chnh cng hiu qu, hiu nng ca cc nghip v hay d n c th - Phi c th hin trong 1 n v c th Khch th L n v c kim ton, c th l 1 t chc kinh t hay 1 n v hnh chnh s nghip c t cch php nhn, l n v k ton nh cc x nghip, cc n v s nghip , song khch th ca kim ton cng c th l 1 cng trnh hay d n Vi s tham gia ca nhiu n v k ton hoc 1 b phn ca 1 n v no

Phn bit gia khch hng v n v c kim ton: Khch hng n v c kim ton L cc doanh nghip, n v v t chc c nhu cu c kim ton c doanh nghip kim ton cung cp dch v kim ton theo yu cu. Khch hng kim ton cn bao gm c cc bn c lin quan, nht l khi khch hng kim ton l cng ty nim yt. L doanh nghip, t chc c doanh nghip kim ton, chi nhnh doanh nghip kim ton nc ngoi ti Vit Nam thc hin kim ton theo hp ng kim ton

Cu 7: Trnh by i tng kim ton? Nu r nhng c im c bn ca ca itng kim ton? T ch r s nh hng ca cc c im ny ti vic hnh thnh cc phng php kim ton? Tr li: . i tng kim ton l thc trng ti chnh cng hiu qu hiu nng ca cc nghip v hay d n c th. C thc trng hot ng ti chnh cng nh hiu nng, hiu qu phi c th hin trong mt n vi c th ( doanh nghip, x nghip cng cng, n v s nghip, c quan kinh t v hnh chnh) hoc mt d n mt cng trnh c th. c im c bn ca i tng kim ton.

c im ca hot ng ti chnh: Thc trng ca hot ng ti chnh bao gm 2 phn + Mt phn c th hin trn ti liu k ton nh CKT, BCKQKD => t hnh thnh phng php kim ton trn c s chng t k ton gi l kim ton chng t + Mt phn cha c th hin trn ti liu k ton=> t hnh thnh phng php kim ton trn c s cha c ti liu lm cn c gi l kim ton ngoi chng t. c im ca hot ng qun l: + Xem xt gia kt qu mong i trong k hoch vi kt qu thc t qua hot ng.=> T hnh thnh phng php kim ton tnh hiu nng + Xc nh mi quan h gia chi ph b ra v s hu hiu ca hot ng (CostEffectiveness), l vic t c cc mc ch vi mt chi ph thp nht, hoc vi chi ph t hn, hoc t nht l vi mt chi ph hp l trong mi quan h vi gi tr ca kt qu to ra=> t hnh thnh nn phng php kim ton tnh hiu nng.

Cu 8.Trnh by v trch nhim ca kim ton vin c lp? - Chp hnh cc nguyn tc hot ng kim ton c lp. - Trong qu trnh thc hin dch v, kim ton vin khng c can thip vo cng vic ca n v ang c kim ton.

- K bo co kim ton v chu trch nhim v hot ng ngh nghip hot ng ca mnh- T chi lm kim ton cho khch hng nu xt thy khng nng lc chuyn mn, khng iu kin hoc khch hng vi phm quy nh ca Ngh nh ny.

Thng xuyn trao i kin thc chuyn mn v kinh nghim ngh nghip. Thc hin chng trnh cp nht kin thc hng nm theo quy nh ca B Ti Chnh.- Kim ton vin hnh ngh vi phm cc quy nh v hnh ngh kim ton th ty theo tnh cht v mc vi phm s b tm nh ch, cp vnh vin ng k hnh ngh kim

ton hoc phi chu trch nhim theo quy nh theo php lut.Cc trch nhim khc theo quy nh ca php lut.

Cu 9Trnh by v quyn hn ca kim ton vin c lp? - c lp v chuyn mn nghip v - c thc hin kim ton bo co ti chnh v cc dch v kim ton theo quy nh ca php lut. - Yu cu n v c kim ton cung cp y , kp thi ti liu k ton v cc ti liu thng tin khc - Kim tra xc nhn cc thng tin kinh t ti chnh c lin quan n n v c kim ton. ngh cc n v, c nhn c thm quyn gim nh v mt chuyn mn hoc lm t vn khi cn thit.

Cu 10. C kin cho rng: Hot ng kim ton c lp khng ng gp g cho stng trng tng sn phm quc dn cng nh s thnh vng chung ca ton x hi bi v cc kim ton vin khng sng to ra ci g mi m ch n thun l i kim tra nhng g ngi khc lm. Hy bnh lun cu ni trn. Tr li: kin trn l sai Hot ng kim ton c lp: l cng vic kim ton c thc hin bi cc KTV chuyn nghip, c lp lm vic trong cc DNKT. Kim ton c lp l loi hnh dch v nn ch c thc hin khi khch hng c yu cu v ng tr ph thng qua vic k kt hp ng kinh t. Hot ng kim ton c lp l nhu cu cn thit, trc ht v li ch ca bn thn doanh nghip, ca cc nh u t trong v ngoi nc, li ch ca ch s hu vn, cc ch n, li ch v yu cu ca Nh nc. Ngi s dng kt qu kim ton phi c m bo rng nhng thng tin h c cung cp l trung thc, khch quan, c tin cy cao lm cn c cho cc quyt nh kinh t hoc thc thi trch nhim qun l, gim st ca mnh. C th hnh dung kt qu hot ng ca lnh vc dch v kim ton c lp nh l s t vn cho doanh nghip hiu v lut php Nh nc, gip cho s ph cp php lut, hiu v thc hin theo php lut Nh nc ngay c i vi ngi nc ngoi khi h khng nm vng php lut Vit Nam. Hu ht cc n v, t chc c kim ton, c cung cp dch v t vn cho thy vic t chc qun l v cng tc k ton tt hn trc rt nhiu; t khi xy ra cc v vic tham nhng, lng ph. C th ni, i vi vic pht trin kinh t t nc, tc dng quan trng nht ca dch v kim ton mang li chnh l s y nhanh tin trnh m ca, hi nhp quc t

Thc t cho thy, nu khng c hot ng kim ton v t vn ti chnh k ton ph hp vi thng l quc t th cc nh u t nc ngoi s khng u t vo Vit Nam, do vic s dng dch v t vn v kim ton nh mt cng c qun l tr thnh thi quen v tp qun '' Kim ton c lp l quan to ca qu kh, l ngi dn dt hin ti v quyt nh tng lai'' '' Kim ton c lp l cht xc tc ca kinh doanh, l bn ng hnh ca cc nh kinh doanh.Kim ton c lp l c trng ca nn kinh t th trng Do khng th cho rng: Hot ng kim ton c lp khng ng gp g cho s tng trng tng sn phm quc dn cng nh s thnh vng chung ca ton x hi bi v cc kim ton vin khng sng to ra ci g mi m ch n thun l i kim tra nhng g ngi khc lm. .

Cu 11. Hy bnh lun cu ni sau: Kim ton vin ni b l mt nhn vin lmthu, anh ta khng c trch nhim o c i vi ngi no khng phi l ch nhn ca anh ta. Kim ton vin ni b l cng vic kim ton do cc KTV ca n v tin hnh. Kim ton ni b ch yu nh gi v vic thc hin php lut v quy ch ni b; kim tra tnh hu hiu ca h thng kim sot ni b v vic thc thi cng tc k ton, ti chnh... ca n v. Phm vi v mc ch ca kim ton ni b rt linh hot tu thuc yu cu qun l iu hnh ca ban lnh o n v. Bo co kim ton ni b ch yu phc v cho ch doanh nghip, khng c gi tr php l v ch yu xoay quanh vic kim tra v nh gi tnh hiu lc v tnh hiu qu ca h thng k ton v h thng kim sot ni b cng nh cht lng thc thi trong nhng trch nhim c giao. Kim ton ni b trc thuc cp cao nht ca n v v c lp vi cc b phn khc. C th thuc HQT, Tng gim c. nhiu nc cc B, Ngnh c '' U ban kim ton ni b''. Theo quan im trc y, kim ton ni b tp trung vo cng tc kim tra k ton, thng tin ti chnh ca cng ty. Ngy nay, i tng ca kim ton ni b gn nh l ton b cc hot ng ca doanh nghip.

C nhiu kin khc nhau v v tr ca kim ton ni b, nhng c hai quan im chnh l: Mt l Kim ton ni b thuc y ban Kim ton do i hi ng c ng bu chn, c trch nhim gim st c hot ng ca hi ng qun tr v ban gim c.

Hai l Kim ton ni b do tng gim c b nhim sau khi c ph chun ca hi ng qun tr, c trch nhim kim ton mi hot ng cng ty theo ch o ca tng gim c. Nh vy, d theo quan im no th kim ton ni b cng l mt trong nhng cp kim sot cao nht cng ty, bo co trc tip cho ban kim sot, hi ng qun tr v tng gim c.Kim ton vin ni b lm g? 1. Nh t vn kim sot v kim ton cho gim c iu hnh v cc gim c chc nng trong cng ty. Gim st tin trnh vn hnh h thng kim sot ni b v nhn dng mi c hi ci tin h thng ny. nh gi ngun lc cng ty s dng ph hp trnh lng ph, tht thot. Lm vic vi kim ton c lp ca cng ty v nhng vn lin quan. xut chnh sch bo v ti sn v qun l ri ro. 2. Kim ton tun th php lut, ni quy v chnh sch iu hnh. Gp phn m bo hot ng cng ty tun th quy nh php lut, ph hp vi o c kinh doanh. m bo cc chc nng ca cng ty c thc hin nghim chnh, vn hnh hp l. 3. Thc hin mt phn chc nng kim sot ti chnh. Kim tra cht lng thng tin, bo co k ton. R sot tnh trung thc v hp l ca bo co ti chnh.

Kim ton vin ni b l mt nhn vin lm thu, anh ta khng c trch nhim o c i vi ngi no khng phi l ch nhn ca anh ta. Trong qu trnh lm vic, kim ton vin ni b l ngi chu trch nhim v hot ng ca mnh trc ngi c thm quyn cao nht trong cng ty, tr khi c ngha v phi cng khai theo yu cu ca php lut hoc trong phm vi quyn hn ca mnh. Kim ton vin khng ch c trch nhim o c i vi cp trn (ch nhn) ca mnh m cn c trch nhim o c i vi cc ch , th ch, nguyn tc v lut php ca nh nc.

Cu hi trc nghim:A. Tr li ng hoc sai cho cc cu di y v gii thch: 1. Theo quan im hin i, kim ton c hiu l kim ton bo co ti chnh. SAI V quan im hin i cho rng phm vi ca kim ton rt rng, bao gm: Kim ton v thng tin, kim ton tnh quy tc, kim ton hiu qu, kim ton hiu nng. M khng hn l kim ton bo co ti chnh. 2. Kim ton l mt mn khoa hc v n c i tng v phng php nghin cu ring. ng V i tng ca KT bao gm: KTBCTC, KT hot ng, KT tun th. Phng php nghin cu ca KT c th l kim k, xc nhn, xc minh ti liu, quan st, iu tra khoa hc, phn tch nn KT l 1 mn khoa hc 3. Kim ton l mt chc nng ca k ton. Sai. V k ton l vic thu thp, x l, kim tra, phn tch v cung cp thng tin kinh t, ti chnh di hnh thc gi tr, hin vt v thi gian lao ng. Cn kim ton c chc nng kim tra xc nhn v by t kin v tnh trung thc v hp l ca cc thng tin trc khi n n tay ngi s dng.

4. Kim ton c hai chc nng c bn l xc minh v by t kin. NG.V 2 chc nng c bn ca kim ton chnh l xc minh v by t kin trong chc nng xc minh chnh l vic kim tra v xc nhn xc thc ca thng tin cn chc nng by t kin l a ra kt lun v cht lng thng tin v kt lun v tnh php l, t vn qua xc minh.

5. Chc nng xc minh l nhm khng nh tnh trung thc ca ti liu, tnh php l ca vic thc hin cc nghip v hay vic lp cc bo co ti chnh. NG V chc nng xc minh ca kim ton l xc minh BCTC, tc l kim tra tnh trung thc ca cc con s v tnh hp thc ca cc biu mu phn nh tnh hnh ti chnh (tnh trung thc ca ti liu). ng thi kim tra cc thng tin ti chnh xy ra trong qu kh nhm xc nhn tnh ng n, hp php ca ti liu v s liu k ton (tnh php l) 6. Chc nng by t kin ch c th hin di hnh thc th qun l. SAI V chc nng by t kin c th hin di 2 hnh thc ty thuc vo khch th kim ton, c s kinh t php l ca mi nc, l: - khu vc cng cng c th l by t kin di dng phn x nh mt quan ta. - khu vc kinh doanh v cc d n ngoi ngn sch Nh nc c th by t kin di dng t vn th qun l.

7. i tng ca kim ton BCTC l bng CKT v BCKQKD. SAI.V i tng ca kim ton bo co ti chnh bao gm : bng cn i k ton, bo co kt qu kinh doanh, bo co lu chuyn tin t, thuyt minh cc bo co ti chnh ngoi ra cn c cc bo co ti liu v s liu k ton.

8. Ngy nay, kim ton khng ch gii hn lnh vc kim ton BCTC hay ti liu k ton m kim ton cn thm nhp vo nhiu lnh vc khc nh hiu qu hot ng kinh t; hiu nng ca qun l x hi v hiu lc ca h thng php l trong tng hot ng. NG V trong c ch cnh tranh th trng gay gt, cc nh kinh doanh, u t cn c nhng thng tin ti chnh k ton tin cy c th a ra nhng quyt nh kinh doanh, u t ng n. V vy, cng tc kim tra k ton cn c thc hin rng ri, a dng song tht khoa hc, khch quan v trung thc. V trong qu trnh pht trin , kim ton khng ch gii hn lnh vc kim ton BCTC hay ti liu k ton m kim ton cn thm nhp vo nhiu lnh vc ca nn kinh t.

9. Kim ton hiu nng v kim ton hiu qu tng i ging nhau. Sai: V KT hiu qu l nh gi mc sinh li ca doanh nghip, s kt hp gia cc yu t, cc ngun lc ca doanh nghip. KT hiu nng l nh gi hiu nng v kinh t gm ngun lc qun l ca cc cng trnh, d n, kh nng hon thnh nhim v v cacs mc tiu xy dng ca doanh nghip. 10. Kim ton vin ni b nht thit phi c chng ch hnh ngh. SAI V kim ton vin ni b l nhng ngi hnh ngh kim ton khng chuyn nghip, h c th c nhng k ton vin gi, nhng nhqun l c kinh nghim, nhng k thut vin c hiu bit v nhng lnh vc lin quan n kim ton. Do ,kim ton vin ni b khng nht thit phi c chng ch hnh ngh.

B. Chn cu tr li thch hp nht cho cc cu sau :1.Kim ton to nim tin cho nhng ngi quan tm n thng tin k ton nhng ngi quan tm y l : a.Cc c quan nh nc cn thng tin trung thc v ph hp iu tit v m nn kinh t

b.Cc nh u t cn c thng tin trung thc nh hng u t ng nc.Cc nh doanh nghip iu hnh hot ng kinh doanh d.Tt c cc cu trn 2. Theo quan im hin i ,chc nng ca kim ton thng tin l hng vo vic nh gi a.Tnh hp php ca cc ti liu k ton b.Tnh hp l ca cc ti liu to nim tin cho nhng ngi quan tm n ti liu k ton C.Tnh trung thc v hp php ca thng tin c kim tra d.Tnh hnh tun th php lut th l ,ch ca n v c kim tra trong qu trnh hot ng

3.Chc nng by t kin ca kim ton nh nc c th hin di hnh thc a.Phn quyt nh nhng quan ta b.T vn

c.Bao gm c hai trng hp trnd.Khng trng hp no ng 4.Kim ton gp phn nng cao hiu qu v nng lc qun l c th hin r nt trong chc nng ca a.Kim ton nghip v b.Kim ton ti chnh c.Kim ton tun th

d.Khng ca loi hnh no trong 3 loi trn5.Mt cuc kim ton c thit k pht hin ra nhng vi phm php lut ,cc ch nh ca nh nc v cc quy nh ca cng ty chnh l mt cuc kim ton : a.Ti chnh b.Tun th c.Nghip v

d.Tt c cc cu trn u sai 6.Thut ng kim ton thc s mi xut hin v c s dng nc ta a.Nhng nm u thp k 30 b.Nhng nm u thp k 80 c.Nhng nm u thp k 90

d.Nhng nm u thp k 207.Chc nng xc minh trong kim ton ti chnh ngy nay c biu hin : a.Bng mt ch chng thc

b.Bng mt bo co kim tonc.Bng ming d.Tt c cc cu trn 8.Chc nng by t kin (di gc t vn ) ch yu c thc hin di hnh thc a.Bo co kim ton b.Th qun l

c.Bng ming

d.Gm cu a,b9.Kim ton to nim tin cho nhng ngi quan tm n : a.Doanh thu b.Chi ph c.Tnh hnh ti chnh ca khch th kim ton d.Ti sn 10.Trong khi thc hin chc nng xc minh ca kim ton th kim ton vin phi c trch nhim a.Pht hin v bo co ton b cc gian ln v sai st trong BCTC b.Khng c v khng phi chu trch nhim ngn nga tt c cc gian ln v sai st

c.Pht hin ton b nhng sai st trng yu ,nhng khng phi pht hin nhng gian ln trng yud.Ba cu u sai

11.Nu l khch th ca kim ton nh nc th : a.Ch c l khch th ca kim ton nh nc b.C th thnh khch th ca kim ton c lp c.Khng th l khch th ca kim ton c lp d.Cu a v b 12.Kim ton ni b ca cc c quan ,doanh nghip c xem nh : a.Mt php nhn b.Mt t chc kinh doanh,dch v t vn v qun l c.Mt b phn chc nng ca n v d.Mt b phn khc trong doanh nghip thc hin kim ton v cc dch v khc thu ph kim ton 13.Kim ton vin ni b phi bo co kt qu kim ton ca mnh a.Mt cch rng ri b.Cho ring kim ton c lp c.Cho ring kim ton vin nh nc

14.Cng ty kim ton c lp l : a.Mt php nhn kinh doanh c lp c quyn hn v ngha v bnh ng v c hot ng nh nhng cng ty khc b.Mt t chc phi li nhun c.Mt n v hnh chnh s nghip d.Mt t chc khc vi 3 loi trn 15.Lnh vc c trng nht ca kim ton c lp l a.Kim ton tun th b.Kim ton nghip v c.Kim ton ti chnh d.a ra kin t vn e.Cc lnh vc khc 16. Kim ton vin Nh nc l: a.Cng chc Nh nc c giao trch nhim thc hin nhim v kim ton theo quy nh ca php lut. b.Kim ton vin lm vic trong cc cng ty kim ton s hu Nh nc c.Ngi c chng ch kim ton vin d.C 3 cu trn u sai

17. Nu ta phn loi kim ton thnh kim ton Nh nc, kim ton c lp v kim ton ni b th tiu ch phn loi phi l: a. b. c. Lnh vc c th i tng c th Quan h gia ch th v khch th kim ton.

d.

T chc b my.

18. Trong khi thc hin kim ton BCTC, thc o ng sai ca bng khai ti chnh l: a. b. c. d. Cc chun mc kim ton Chun mc k ton Cc nguyn tc ch o kim ton Tt c cc cu trn u ng.

19. Kim ton nghip v cn c bit n vi tn khc nh: a.Kim ton tun th v kim ton qun l. b.Kim ton hot ng c.Kim ton ti chnh v kim ton lin kt. d.Cha c cu no ng.

29

20. Kim ton tun th thc hin vic kim tra v bo co v s tun th ca t chc c kim tra i vi. a. b. c. Lut php Quy nh v th l Hp ng

d. Tt c cc yu t trn. 21. Kim ton tun th cn c gi di mt tn na l:a. b. Kim ton nghip v Kim ton quy tc

c.d. a. b. c.

Kim ton hot ngKim ton ti chnh Lun lun c phn nh ton din, khng thiu st chi tit no trn cc ti liu ca doanh nghip . c phn nh duy nht trn cc ti liu k ton ca n v. c phn nh trn ti liu mt phn v mt phn khc cha c phn nh trn bt c mt ti liu no.

22. Tnh hnh ti chnh ca doanh nghip v nhng thay i v ti chnh ca n:

d.

Khng c phn nh trn bt c ti liu no.

23. Cm t khch th kim ton c s dng trong qun l v chuyn ngnh kim ton. Vy khch th kim ton s dng cp n: a. Ngi thc hien cng vic kim ton

b.c. d.

Cng ty kim tonCc bng khai ti chnh ca n v c kim ton. Cc n v c kim ton.

24. Nu l khch th ca kim ton Nh nc th: a. b. c. d. Ch thuc khch th ca kim ton Nh nc T ng tr thnh khch th ca kim ton c lp. Cng c th tr thnh khch th ca kim ton c lp. Khng th l khch th ca kim ton c lp

25. i tng kim ton phi bao gm c phn thc trng ti chnh bn ngoi s sch k ton do: a. Tnh phc tp ca cc mi quan h ti chnh to ra. b. Gii hn v trnh nghip v ca k ton. c. Phng tin x l thng tin k ton khng th thu thp c tt c lng thng tin ti chnh pht ra. d. Bao gm tt c cc cu trn. 26. i tng trc tip ca kim ton ti chnh trc ht v ch yu l: a. Nhng ti liu lin quan ti qu trnh hnh thnh v pht trin ca khch hng, cc bin bn hp Ban qun tr v cc ti liu ca nhng cuc kim ton ln trc. b. Nhng quy ch hot ng theo ngnh dc ca n v c kim ton. c. Nhng ti liu gn vi mc tiu ca kim ton khng nm trong ti liu k ton ca n v c kim ton. d. Nhng ti liu k ton ca n v c kim ton.

27. xc minh v phn nh tnh hnh ti chnh ca mt cng ty, i tng kim ton l: a. b. c. d. Cc ti liu k ton ca cng ty. Cc nghip v ti chnh v thc trng ti chnh cha phn nh trn ti liu ca cng ty. Hiu nng v hiu qu. Bao gm cu a v b.

28. i tng thng xuyn v ch yu ca kim ton nghip v l:a. b. c. d. Tnh hiu qu ca hot ng qun l. Tnh hiu nng ca hot ng qun l. Tnh trung thc v hp l ca cc bng khai ti chnh. Bao gm cu a v b.

29. Cc bng khai ti chnh l i tng thng xuyn v trc tip ca kim ton v: a. Tnh phc tp ca cc thng tin trn bng khai ny. b. Mc ch ca cc cuc kim ton ch bao gm trong . c. Tm quan trng ca n i vi ngi s dng. d. Cc khch th ch yu cu kim ton cc bng khai ti chnh. 30. Ch th kim ton trong lnh vc kim ton cp n:

a. Cc n v c kim ton.b. Ngi tin hnh cng vic kim ton. c. Cng ty kim ton. d. Bao gm cu a v c. e. Bao gm cu b v c.

CHNG 2: CC KHI NiM C BN S DNG TRONG KiM TON

Cu 1: Gii thch ti sao khi kim ton v tnh hiu qu li d hn so vi kimton tnh hiu nng?

Kim ton v tnh hiu qu li d dng hn so vi kim ton v tnh hiu nng v:Tnh hiu qu c hiu l vic s dng ti thiu nhng vn m bo t c cc mc tiu ca n v. Ngha l kt qu c to ra nhiu hn so vi muc tiu mc ch hoc k hoch nhng vn s ng ngun lc xc nh hoc kt qu to ra ng mc tiu nhng ngun lc c to ra t hn.Nh vy, tnh hiu qu lin quan mt thit n yu t u vo kt qu u ra v n th hin qua ch tiu nng sut t c. Nh vy, kim ton hiu qu hng vo vic nh gi mc sinh li ca DN, s kt hp gia cc yu t, cc ngun lc trong doanh nghip. Hiu nng c xc nh nh l mt khi nim hng ti ci cui cng l nh gi mc thc hin cc mc tiu, mc ch c nh trc cho mt hot ng hoc mt chng trnh c thc hin. V vy, im quan trng trong kim ton hiu nng l phi xem xt kt qu mong i trong k hoch vi kt qu trong thc t t c. Nh vy, k ton hiu nng hng vo vic nh gi li ch v kinh t, nng lc qun l ca cc chng trnh d n c th, kh nng hon thnh nhim v v cc mc tiu xc nh ca n v.

Kim ton hiu qu l nh gi vic s dng cc yu t u vo. Tnh hiu qu ca vic s dng kt hp nng lc u vo ca cc DN nhm nng cao hiu qu kinh t (thng p dng vi cc DN sn xut kinh doanh) cn kim ton hiu nng (gn lin vi n v hot ng s nghip) hng ti nh gi nng lc qun l xem xt kt qu u ra c t c hay khng v nu t c th yu t u vo nh th no? Khi t c mc tiu ra c ngha l doanh nghip t c hiu qu tuy nhin kim ton v tnh hiu nng th th cha phi xem xt ti nhiu mt khc nh xem nng lc qun l ra sao? Kh nng hon thnh nhim v nh th no?... Kim ton vin vn c th s gp phi nhng rc ri v kh khn xung quanh vn kim tra hon thnh mc tiu nh l : - Cc mc tiu thng xc nh khng r rng, phc tp, thay i v i khi li mu thun vi nhau. - Vic xc nh mc hon thnh v n v dng o lng mc hon thnh thng khng r rng. - Nhiu k thut hoc chin lc thc hin tuy khc nhau nhng i khi li cho ra kt qu ging nhau. => V vy m khi nh gi tnh hiu nng s phc tp hn so vi nh gi v tnh hiu qu.

Cu 2:

Trnh by khi nim c s dn liu trong kim ton?Cho v d minh ho?

Khi nim: C s dn liu: l cc gii trnh ca cc nh qun l chng

minh v cc khon mc c trnh by trn bo co ti chnh. C s dn liu c hnh thnh xut pht t trch nhim ca cc nh qun l i vi vic son tho, trnh by v cng b cc bo co ti chnh theo ng vi cc chun mc hay ch k ton hin hnh. C s dn liu ca bo co ti chnh phi c cc tiu chun sau: - Hin hu: Ti sn hay n phi tr c thc vo thi im bo co - Quyn v ngha vu: Ti sn hay n phi tr thuc v n v ti thi im bo co - Pht sinh: Nghip v phi c thc v xy ra trong k bo co - y : Mi ti sn, cng n, nghip v u phi c ghi chp v trnh by trn bo co ti chnh - nh gi: Ti sn, hoc cng n phi c ghi chp theo ng gi tr thun - Chnh xc: Nghip v phi c ghi chp ng s tin, mi thu nhp v chi ph phi c phn b ng k - Trnh by v cng b: Cc khon mc c phn loi, din t v cng b ph hp vi chun mc v ch k ton hin hnh ( hoc c chp nhn). VD: v tin Nu DN thc hin chnh sch thoi ma v tn dng th kim ton cn quan tm n cc khon n c th i c lm cho CSDL c th v c tnh cht ring.

Cu 3: Trnh by v phn bit cc khi nim gian ln v sai st, trng yu v ri ro? T phn tch trch nhim ca kim ton vin v cc gian ln v sai st ? Gian ln v sai st: Gian ln l nhng hnh vi ch la di,c lin quan n vic tham ,bin th ti sn hoc xuyn tc cc thng tin v che du ti sn. Gian ln c th biu hin di dng tng qut sau: + X l chng t theo mun ch quan,sa i,xuyn tc,lm gi cc chng t,ti liu. + Che du cc thng tin,ti liu hoc nghip v + Ghi chp cc nghip v khng ng s tht +A p dng sai cc nguyn tc,pp v ch k ton mt cch c Sai st l nhng hnh vi khng c c hiu l s nhm ln,b st hay yu km v nng lc nn gy ra sai phm.Sai st thng c biu hin di cc hnh thc sau; +Li v tnh ton s hc hay ghi chp sai. +Ap dng sai cc nguyn tc,ch k ton do nng l km hoc khng cp nht thng tin. +B st hoc hiu sai cc khon mc,cc nghip v

Trch nhim ca kim ton vin trong mi quan h vi gian ln v sai st: + Trong qu trnh kim ton, kim ton vin c trch nhim gip n v pht hin sai

phm trng yu sau thng bo nhng pht hin ca mnh cho nh qun l, cho ngi s dng thng tin k ton v cho cc c quan c thm quyn. +Khi lp k hoch v khi thc hin kim ton, kim ton vin phi nh gi ri ro v sai st c th c, lm nh hng trng yu n bo co ti chnh. + Trn c s nh gi ri ro, kim ton vin phi thit lp cc th tc kim ton thch hp nhm m bo cc gian ln v sai st c nh hng trng yu n bo cacos ti chnh u c pht hin. + Kim ton vin phi thu thp y bng chng kim ton thch hp khng c gian ln v sai st lm nh hng trng yu n bo co ti chnh.Trng yu v ri ro: Trng yu l khi nim v tm c( ln),bn cht ca sai phm(k c b st)thng tin ti chnh hoc l n le,hoc l tng nhm,m trong bi cnh c th nu da vo cc thng tin ny nhn xt th s khng chnh xc hoc s rt ra cc kt lun sai lm

Ri ro kim ton l ri ro m chuyn gia kim ton a ra kin khng xc ng v cc thng tin ti chinh v l cc sai phm trng yu

CU 4. Hy phn bit ri ro kinh doanh v ri ro kim ton. Ging nhau u l s c bt li cho ch th, hay c th hiu l nhng nguy c cho mt hnh ng hoc mt s kin s c nh hng bt li n vic t c cc mc tiu cng nh vic thc hin thnh cng nhng chin lc kinh doanh ca mt t chc. Khi thc hin cng vic, kim ton vin cn pht hin, xc nh phm vi ca ri ro bo co cng nh c nhng xut n v c th qun l c ri ro. Khc nhau - ri ro kinh doanh : l ri ro lin quan ti lnh vc kinh t, k thut hay i th cnh tranh. Loi ri ro ny thng lin quan ti vic tm kim mc tiu kinh doanh- hng ha, dch v t cc nh cung cp bn ngoi. Nhng ri ro c th c l thng tin gi mo hoc qu mc t nh cung cp, thng tin sai hoc chm, quan h vi nh cung cp hin thi khng t c gi tr tt nht,.... - ri ro kim ton: l ri ro m chuyn gia kim ton a ra kin khng xc ng v cc thng tin ti chnh v l cc sai phm trng yu. l loi ri ro tn ti ngay c khi cuc kim ton c lp k hoch chu o v thc hin mt cch thn trng. Ri ro ny s tng ln nu vic lp k hoch kim ton km v thc hin thiu thn trng. Trong thc tin ri ro kim ton thng xy ra do gii hn v qun l, v kim ton m trc tip l chi ph kim ton v ngay c khi bng chng c kh nng .

Cu 5: Trnh by cc khi nim trng yu v ri ro kim ton v mi quan h gia chng? Trng yu l khi nim ch tm c, bn cht ca sai pham (k c b st) thng tin ti chnh (hoc l n l hoc l tng nhm) m trong bi cnh c th nu da vo cc thng tin ny nhn xt th s khng chnh xc hoc s a n nhng kt lun sai lm. => Trng yu l ngng (gii hn) m theo kim ton vin, nu trn BCTC c cc sai phm ln hn ngng th sai phm s bp mo bn cht ca BCTC. Ri ro kim ton (AR) l ri ro m chuyn gia kim ton a ra kin khng xc ng v cc thng tin ti chnh v l cc sai phm trng yu. Ri ro tim tng (IR) l kh nng tn ti cc sai phm trng yu trong bn thn cc nghip v, khon mc trn BCTC cha tnh n tc ng ca bt c hot ng kim ton no, k c kim ton ni b. Ri ro kim sot (CR) l kh nng m h thng kim sot ni b ca n v khng pht hin, ngn nga, sa cha kp thi cc sai phm trng yu. Ri ro pht hin (DR) l kh nng m cc th tc kim ton khng pht hin c cc sai phm trng yu. Mi quan h gia trng yu v ri ro : Da vo m hnh kim ton: AR = IR x CR x DR ta thy: Trong cuc kim ton, mc trng yu v ri ro kim ton c mi quan h t l nghch vi nhau: mc trng yu cng cao th ri ro kim ton cng thp v ngc li. Kim ton vin phi cn nhc n mi quan h ny khi xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton 1 cch thch hp nh khi lp k hoch kim ton, nu kim

ton vin xc nh c mc trng yu c th chp nhn c l thp th ri ro kim ton s tng ln. Trng hp ny s: - Gim mc ri ro kim sot c nh gi bng cch m rng hoc thc hin thm th nghim kim sot chng minh cho vic gim ri ro kim sot. - Gim ri ro pht hin bng cch sa i li ni dung, lch trnh v phm vi ca nhng th tc kim tra chi tit d kin.

CU 6. nh ngha bng chng kim ton. Quan h gia bng chng kim ton vichng t kim ton v bo co ti chnh Tr li: 1.Khi nim bng chng kim ton: Bng chng kim ton l nhng thng tin, ti liu c kim ton vin thu thp trong qu trnh kim ton lm c s cho nhng kin, nhn xt ca mnh trn bo co kim ton. Bng chng kim ton bao gm cc ti liu, chng t, s k ton, bo co ti chnh v cc ti liu, thng tin t nhng ngun khc. Bng chng kim ton c thu thp bng s kt hp thch hp gia cc th tc th nghim kim sot v th nghim c bn. Trong mt s trng hp, bng chng kim ton ch c th thu thp c bng th nghim c bn. 2. Quan h gia bng chng kim ton vi chng t kim ton v bo co k ton. Chng t kim ton l bng chng cho vic kim ton v bo co k ton l i tng kim ton.

Cu 7: Hy cho bit mc ch ca vic thu thp v nh gi bng chng kim ton ca kim ton vin? Theo Chun mc Kim ton Vit Nam s 200: Mc tiu ca kim ton bo co ti chnh l gip cho kim ton vin v cng ty kim ton a ra kin xc nhn rng bo co ti chnh c c lp trn c s chun mc v ch k ton hin hnh ( hoc c chp nhn ), c tun th php lut lin quan v c phn nh trung thc cc kha cnh trng yu hay khng? Vn bn Chun mc kim ton 1(SAS 1( AU 110): Mc tiu ca cuc kim tra bnh thng cc bo co ti chnh ca kim ton vin c lp l s trnh by mt nhn xt v mc trung thc m cc bo co ti chnh phn nh tnh hnh ti chnh, cc kt qu hot ng v s lu chuyn ng tin theo nguyn tc k ton tha nhn. Nh vy vic thu thp bng chng nhm nh gi tnh trung thc ca bo co ti chnh, chng c c lp trn mt c s chun mc v ch ban hnh hay khng v a ra mt bo co ti chnh thch hp. Ch khi vic thu thp bng chng y th kim ton vin mi c th a ra y kin v tnh trung thc v hp l ca bo co ti chnh. Mc tiu kim ton nhm cung cp mt b cc gip kim ton vin tp hp chng c cn thit v quyt nh chng c ng n phi tp hp c cn c theo tnh

hung hp ng. Cc mc tiu khng thay i gia cuc kim ton nhng chng c th thay i, ph thuc vo cc tnh hung. Mc tiu kim ton chung ca kim ton bo co ti chnh l nhn xt trung thc ca cc bo co ti chnh c kim ton. Cc mc tiu kim ton chung c chia lm hai loi c th l s hp l chung v cc mc tiu khc. mc tiu v tnh hp l chung gip kim ton vin nh gi cc s d ti khon co hp l hay khng xt theo tt c cc thng tin m kim ton vin c v cng vic kinh doanh ca khch hng. Nu kim ton vin thy mc tiu v tnh hp l chung cha tho mn th tt yu phi xem xt n cc mc tiu khc.T kim ton vin s ln k hoch thu thp nhng bng chng chi tit hn trn cc khon mc hay phn hnh c th vi nhng mc tiu xc nh.

Cu 8. Nu khi nim v h s kim ton v trnh by chc nng cng nh cc loi hs kim ton?

Khi nim v h s kim ton : l dn chng bng ti liu v qu trnh lm vic ca kim ton vin, v cc bng chng thu thp c h tr qu trnh kim ton v lm c s cho kin ca kim ton vin trn bo co ti chnh. Chc nng ca h s kim ton

- Phc v cho vic phn cng v phi hp cng vic kim ton- Lm c s cho vic gim st v kim tra cng vic ca cc kim ton vin trong on kim ton. - Lm c s cho bo co kim ton

- Lm c s php l cho cng vic kim ton.- Lm ti liu cho cc k kim ton sau. H s kim ton c phn thnh 2 loi c bn l H s kim ton chung( h s lu tr) v h s kim ton nm ( h s hin hnh)

- H s kim ton chung l h s kim ton cha ng cc thng tin chung v khch th kim ton lin quan ti hai hay nhiu cuc kim ton trong nhiu nm vi cng mt khch th kim ton.- H s kim ton nm l h s kim ton cha ng nhng thng tin v khch th kim ton ch lin quan ti cuc kim ton ca nm hin ti.

CU 9. Khi nim v chun mc kim ton. H thng chun mc c th ca kim tonv nu c im ca h thng chun mc c th trong tng b my kim ton? Khi nim: Chun mc kim ton l nhng nguyn tc c bn v nghip v v v vic x l cc mi quan h pht sinh trong qu trnh kim ton. Hiu theo ngha rng, chun mc kim ton bao gm c nhng hng dn, nhng gii thch v cc nguyn tc c bn cc kim ton vin c th p dng trong thc t, o lng v nh gi cht lng cng vic kim ton.

Khi qut H thng chun mc kim ton Vit Nam ban hnh - Phn h 1: gm 3 chun mc chung c lin quan n cc tiu chun (yu cu i vi kim ton vin) - Phn h 2: gm 3 chun mc v thc hnh kim ton (lp k hoch kim ton, tm hiu h thng kim sot ni b, bng chng kim ton) - Phn h 3: gm 4 chun mc c lin quan n lp bo co kim ton

t 1 ban hnh 04 chun mc: 1. Chun mc s 200 : Mc tiu v nguyn tc c bn chi phi kim ton BCTC; 2. Chun mc s 210 : Hp ng kim ton; 3. Chun mc s 230 : H s kim ton; 4. Chun mc s 700 : Bo co kim ton v bo co ti chnh. t 2 ban hnh 06 chun mc: 5. Chun mc s 250 : Xem xt tnh tun th php lut v cc qui nh trong kim ton bo co ti chnh; 6. Chun mc s 310 : Hiu bit v tnh hnh kinh doanh; 7. Chun mc s 500 : Bng chng kim ton; 8. Chun mc s 510 : Kim ton nm u tin - S d u nm ti chnh 9. Chun mc s 520 : Quy trnh phn tch; 10. Chun mc s 580 : Gii trnh ca Gim c.

t 3 ban hnh 06 chun mc: 11. Chun mc s 240 : Gian ln v sai st; 12. Chun mc s 300 : Lp k hoch kim ton; 13. Chun mc s 400 : nh gi ri ro v kim sot ni b; 14. Chun mc s 530 : Ly mu kim ton v cc th tc la chn khc; 15. Chun mc s 540 : Kim ton cc c tnh k ton; 16. Chun mc s 610 : S dng t liu ca kim ton ni b. t 4 ban hnh 05 chun mc: 17. Chun mc s 220 : Kim sot cht lng hot ng kim ton; 18. Chun mc s 320 : Tnh trng yu trong kim ton; 19. Chun mc s 501 : Bng chng kim ton b sung i vi cc khon mc v s kin c bit; 20. Chun mc s 560 : Cc s kin pht sinh sau ngy kho s k ton lp bo co ti chnh; 21. Chun mc s 600 : S dng t liu ca kim ton vin khc.

t 5 ban hnh 06 chun mc: 22. Chun mc s 401 : Thc hin kim ton trong mi trng tin hc; 23. Chun mc s 550 : Cc bn lin quan; 24. Chun mc s 570 : Hot ng lin tc; 25. Chun mc s 800 : Bo co kim ton v nhng cng vic kim ton c bit ; 26. Chun mc s 910 : Cng tc sot xt bo co ti chnh; 27. Chun mc s 920 : Kim tra thng tin ti chnh trn c s cc th tc tho thun trc. t 6 ban hnh 06 chun mc: 28. Chun mc 402 : Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi 29. Chun mc 620 : S dng t liu ca chuyn gia 30. Chun mc 710 : Thng tin c tnh so snh 31. Chun mc 720 : Nhng thng tin khc trong ti liu c bo co ti chnh kim ton 32. Chun mc 930 : Dch v tng hp thng tin ti chnh 33. Chun mc 1000 : Kim ton bo co quyt ton vn u t hon thnh.

c im ca h thng chun mc c th trong tng b my kim ton + H thng cc vn bn ch o kim ton quc t (IAGs) do Lin on K ton quc t (IFAC) ban hnh v nhng chun mc kim ton c chp nhn ph bin c ng dng tt c cc phn h thuc b my kim ton: Kim ton Nh nc, kim ton c lp, v kim ton ni b. Tuy nhin, mi phn h khc nhau, s th hin cc chun mc cng c nhng mt khc nhau. + Trong phn h kim ton c lp, tnh nguyn vn ca cc chun mc c th hin r nt hn c. Ngc li, vi kim ton Nh nc, ngoi tnh ngh nghip ca kim ton vin cn c c tnh t chc ca cc c quan kim ton Nh nc. Do h thng chun mc ca kim ton nh nc phi th hin trn c hai pha: c quan kim ton nh nc v c nhn kim ton vin.

Cu 10: Trnh by ni dung nhng chun mc kim ton c chp nhn rng ri.Chun mc s 200: Mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh" Ni dung chun mc: Mc tiu ca kim ton bo co ti chnh - Mc tiu ca kim ton bo co ti chnh l gip cho kim ton vin v cng ty kim ton a ra kin xc nhn rng bo co ti chnh c c trn c s chun mc v ch k ton hin hnh (hoc c chp nhn), c tun th php lut lin quan v c phn nh trung thc v hp l trn cc kha cnh trng yu hay khng ? Mc tiu ca kim ton bo co ti chnh cn gip cho n v c kim ton thy r nhng tn ti, sai st khc phc nhm nng cao cht lng thng tin ti chnh ca n v. - kin ca kim ton vin lm tng thm s tin cy ca bo co ti chnh, nhng ngi s dng bo co ti chnh khng th cho rng kin ca kim ton vin l s m bo v kh nng tn ti ca doanh nghip trong tng lai cng nh hiu qu v hiu lc iu hnh ca b my qun l. Cc nguyn tc c bn chi phi kim ton bo co ti chnh, gm: - Tun th php lut ca Nh nc; - Tun th nguyn tc o c ngh nghip - Tun th chun mc kim ton; - Kim ton vin phi c thi hoi nghi mang tnh ngh nghip. - Kim ton vin phi lun lun coi trng v chp hnh ng php lut ca Nh nc trong qu trnh hnh ngh kim ton.

- Kim ton vin phi tun th cc nguyn tc o c ngh nghip kim ton Chun mc s 210: Hp ng kim ton Quy nh chung 01. Mc ch ca chun mc ny l quy nh cc nguyn tc v ni dung c bn ca cc tho thun gia cng ty kim ton vi khch hng v cc iu khon v iu kin: a) Ca hp ng kim ton; b) V trch nhim ca cng ty kim ton v khch hng khi thc hin hoc thay i cc iu khon ca hp ng kim ton. Chun mc ny cng hng dn th thc p dng cc nguyn tc v ni dung c bn ca hp ng kim ton. Vic k kt v thc hin hp ng kim ton phi ph hp vi quy nh ca Php lut v Hp ng kinh t v Chun mc kim ton ny. 02. Cng ty kim ton v khch hng phi cng nhau thng nht v cc iu khon v iu kin ca hp ng kim ton. Cc iu khon v iu kin tho thun phi c ghi trong hp ng kim ton hoc cc hnh thc vn bn cam kt ph hp khc. 03. Chun mc ny p dng cho vic lp v thc hin hp ng kim ton bo co ti chnh v c vn dng cho vic lp v thc hin hp ng kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton. Trng hp cng ty kim ton cung cp dch v lin quan khc, nh t vn thu, t vn ti chnh, k ton, ... th vic k kt hp ng t vn ring l cn thit.

Chun mc s 230: H s kim ton 1. Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn lin quan n vic lp, thu thp, phn loi, s dng v lu tr h s kim ton bo co ti chnh. 2. Kim ton vin phi thu thp v lu trong h s kim ton mi ti liu, thng tin cn thit lin quan n cuc kim ton lm c s cho vic hnh thnh kin kim ton ca mnh v chng minh rng cuc kim ton c thc hin ng cc chun mc kim ton Vit Nam (hoc chun mc kim ton quc t c chp nhn). 3. H s kim ton dng : - Lu tr nhng bng chng thu c trong qu trnh thc hin kim ton, v lm c s cho vic a ra kin ca kim ton vin; - Tr gip cho vic lp k hoch v thc hin cng vic kim ton; - Tr gip cho vic kim tra, sot xt v nh gi cht lng cng vic kim ton; - Tr gip cho vic x l cc pht sinh sau cuc kim ton. 4. Chun mc ny p dng cho vic lp h s kim ton bo co ti chnh v c vn dng cho vic lp h s kim ton thng tin ti chnh khc v lp h s cc dch v lin quan ca cng ty kim ton. Kim ton vin v cng ty kim ton phi thc hin nhng quy nh ca chun mc ny trong vic lp, thu thp, phn loi, s dng v lu tr h s kim ton. Cn c vo chun mc ny, cng ty kim ton phi quy nh c th ni dung, quy trnh lp v lu tr h s kim ton thuc cng ty. 5. H s kim ton: L cc ti liu do kim ton vin lp, thu thp, phn loi, s dng v lu tr. Ti liu trong h s kim ton c th hin trn giy, trn phim, nh, trn phng tin tin hc hay bt k phng tin lu tr no khc theo quy nh ca php lut hin hnh.

- H s kim ton chung: L h s kim ton cha ng cc thng tin chung v khch hng lin quan ti hai hay nhiu cuc kim ton trong nhiu nm ti chnh ca mt khch hng. - H s kim ton nm: L h s kim ton cha ng cc thng tin v khch hng ch lin quan ti cuc kim ton mt nm ti chnh. Ngoi ra cn c cc chun mc: CHUN MC S 250: XEM XT TNH TUN TH PHAP LUT V CAC QUY NH TRONG KIM TOAN BAO CAO TI CHNH CHUN MC S 310: HIU BIT V TNH HNH KINH DOANH CHUN MC S 500: BNG CHNG KIM TOAN CHUN MC 510 : KIM TOAN NM U TIN S D U NM TI CHNH CHUN MC 520: QUY NH V PHN TCH CHUN MC 580: GII TRNH GIAM C

A. Tr li ng hoc sai cho cc cu di y v gii thch:1.H thng k ton v H thng kim sot ni b l hon ton nh nhau. SAI H thng k ton v H thng kim sot ni b khng hon ton nh nhau. Trong h thng k ton ch l mt trong nhng yu t cu thnh h thng kim sot ni b. 2.H thng kim sot ni b bao hm h thng k ton. ng: V h thng kim sot ni b bao gm: +mi trng kim sot +cc th tc kim sot +h thng k ton +kim ton ni b Nh vy, h thng kim sot ni b bao hm h thng k ton 3.Ngi ng u n v c th v hiu ho h thng kim sot ni b. SAI. H thng kim sot ni b c th hiu l cc hot hot ng, bin php, k hoch, quan

im, ni quy chnh sch v n lc ca mi thnh vin trong t chc m bo t chc hot ng hiu qu, t c mc tiu t ra mt cch hp l Ngi ng u n v c th iu chnh, kim sot cc yu t mi trng bn trong nhng khng th can thip hay thay i cc yu t ca mi trng bn ngoi55

4.Trong qu trnh kim ton, kim ton vin pht hin ra th qu n v dng tin cng ty cho vay nhng li cho rng l sai st. SAI V sai st l nhng li khng c nhng lm nh hng n h thng thng tin v bo co ti chnh nhng trong trng hp ny th qu n v dng tin cng ty cho vay l hnh vi c sai phm vi mc ch t li. Hnh vi l gian ln khng phi sai st nh kim ton vin nhn xt. 5.Hnh vi b st mt s nghip v k ton lun l sai phm trng yu. SAI Bi v ch l sai phm trng yu khi c hnh vi lp i lp li nhiu ln vi quy m ln nh hng nghim trng n k sau. B st mt s nghip v c th ch l sai st bnh thng m khng cha ng kh nng gian ln. 6.Ri ro kim ton ch ph thuc vo ri ro tim tng v ri ro kim sot. SAI Ri ro kim ton (AR) khng ch ph thuc vo ri ro tim tng (IR) v ri ro kim sot (CR) m cn ph thuc vo ri ro pht hin (DR) Cng thc: AR= IR x CR x DR 7. Kim ton vin c trch nhim pht hin tt c cc gian ln v sai st. SAI V trch nhim ca kim ton vin l xc nh nhng sai phm trng yu sau thng bo nhng pht hin ca mnh cho nh qun l ,cho ngi s dng thng tin k ton v cho cc c quan c thm quyn

8. Ri ro kim sot l ri ro m h thng kim sot ni b ca n v khng pht hin, ngn nga v sa cha kp thi cc sai phm trng yu. NG V kim ton vin khng to ra ri ro kim sot v cng khng kim sot chng. H ch c th nh gi h thng kim sot ca n v c kim ton v t a ra mc ri ro kim sot d kin ch khng pht hin, ngn nga v sa cha kp thi cc sai phm trng yu c. 9. Ri ro m kim ton vin a ra kt lun l BCTC khng cha ng cc sai phm trng yu trong khi trn thc t vn tn ti cc sai phm trng yu c gi l ri ro pht hin. NG V ri ro pht hin l ri ro m kim ton vin khng pht hin ra cc sai phm trng yu trong cc thng tin c kim ton khi chng nm ring bit hay khi gp vi cc sai phm khc.

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10. Cng ty kim ton thc hin dch v k ton cho khch hng th vn c thc hin dch v kim ton cho khch hng . Sai: V nu mt cng ty cng lm hai dch v k ton v kim ton th s khng c tnh khch quan v chnh xc cao, kim ton l kim tra, pht hin nhng sai st ca k ton. Nh vy cn c s c lp gia chng m bo s khch quan 11. nh gi h thng kim sot ni b ca doanh nghip l nhm xc nh cc th tc kim ton cn p dng v s lng bng chng cn thu thp SAI H thng kim sot ni b nhm m bo vic qun l cht ch v hiu qu ca cc hot ng trong kh nng c th

B. Chn cu tr li thch hp nht cho cc cu sau:1. Khi nim gian ln trong lnh vc ti chnh k ton biu hin l:a. Li v tnh ton s hc hay ghi chp sai b. Ap dng nhm ln cc nguyn tc, phng php v ch k ton do gii hn v trnh ca cc cn b k ton. c. c Ap dng sai cc nguyn tc, phng php trong ch k ton mt cch c ch . d. Bao gm cc cu trn.

2. Khi nim sai st trong lnh vc ti chnh k ton biu hin l:a. Ghi chp chng t khng ng s tht c ch . b. b V tnh b st hoc hiu sai cc khon mc, cc nghip v . c. Che du cc thng tin, ti liu hoc nghip v d. Bao gm cu a v b. e. Bao gm cu a v c.59

3. Nhng hnh vi c th xem l hnh vi gian ln l: a. b. c. d. Ghi chp cc nghip v khng c tht hoc gi mo chng t. Giu dim h s ti liu mt cch c tnh. Ghi chp cc nghip v khng chnh xc v s hc khng c . Ap dng nhm cc nguyn tc k ton. Bao gm cu a v b Tnh lim chnh, nng lc v trnh ca cc nh qun l ca n v. Sc p i vi cn b k ton phi hon tt cc BCTC trong khong thi gian ngn. Qun l km xy ra tnh trng khng hong tin hon thnh cng vic. Qun l bng quyn lc qu tp trung, khng tin tng cp di. Tt c cc cu trn.

e e.a. b. c. d. e. e

4. Cc yu t nh hng n vic ny sinh gian ln v sai st bao gm:

60

5. Vi kha cnh pht hin sai st v gian ln, kim ton c hiu l mt qu trnh: a. b. Tm kim sai st v gian ln Pht hin nhng sai st v gian ln.

c. cd.

Pht hin ra cc sai st trng yu v gian ln.Tm kim nhng sai st v gian ln c th c nh hng trng yu n BCTC. Quy m v tin ca mt khon mc trong quan h vi nhng khon mc khc trn BCTC. Bn cht ca khon mc v s tin.

6. Khi nim v tnh trng yu c hiu l: a.

b b.c.d.

Mt vn quan trng ca s xt on chuyn nghip.Tnh trng yu l c nh.

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7. Ri ro kim ton l: a. b. Kh nng tn ti nhng sai st trng yu trong hot ng ti chnh k ton trc khi xt n tnh hiu lc ca h thng KSNB. Kh nng h thng KSNB ca n v khng pht hin, ngn chn c cc gian ln v sai st trng yu.

c. cd.

Kh nng BCTC cn sai st v gian ln trng yu m kim ton vin khng pht hin ra, do a ra kin khng thch hp v BCTC.Kh nng BCTC cn c sai st trng yu m kim ton vin c th khng nhn ra trong qu trnh kim ton.

e.a. b. c. c d.

Bao gm c a, b, c.Xy dng 1 chng trnh kim ton ti u. Ch xc nh quy m kim ton. t c nhng d liu v thng tin lm c s php l cho cc kin kim ton. Khng cu no ng.62

8. Mc ch thu thp bng chng ca kim ton vin nhm:

9. Bng chng kim ton c th xut hin di cc hnh thc khc nhau v vi cc mc thuyt phc khc nhau. Loi bng chng v thanh ton vi ngi bn c t tnh thuyt phc nht l: a Ho n bn hng ca nh cung cp (ngi bn) b Bng k khai ngn hng do khch hng cung cp c Nhng tnh ton do kim ton thc hin. d Bng chng ming

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11. Bng chng c mc tin cy cao nht l cc chng t, ti liu:

a.b. c. d. d

Cung cp trc tip cho kim ton vin t cc ngun c lp bn ngoi.C ngun gc t bn ngoi nhng qua x l bi h thng KSNB hiu lc ca khch hng. Ca khch hng vi h thng KSNB km hiu lc. Thu thp trc tip bng cc phng php gim st, tnh ton ca chnh cc kim ton vin c lp. Bng chng c thu thp l hp l v khch quan. C y bng chng c th a ra mt quyt nh c bn hp l cho mt kin v mt BCTC. Bng chng c cht lng v tnh hp l, khch quan v khng thin lch. Bng chng phi c thu thp bng cch la chn ngu nhin.64

12. Bng chng ni chung c xem l y khi:a. b. b c. d.

13. K ton bn hng bin th tin t khch n bng cch khng ghi s k ton v ghi gim n ti khon phi thu bng cch lp d phng phi thu kh i. Hnh vi l: a. Sai st

b b.c. d. a. b. c. d.

Gian lnNhm ln Khng cu no ng. Hnh thc biu hin Ngun gc thu thp S kt hp ca cc bng chng Cht lng ca h thng KSNB. Bao gm cc cu trn.65

14. Cc yu t nh hng n tnh hiu lc ca bng chng kim ton:

ee.

15. Ri ro tim tng lin quan n: a. a b. c. d. Hot ng v ngnh ngh kinh doanh ca khch hng. S yu km ca h thng KSNB. Vic kim ton vin khng pht hin ra cc sai st trng yu trong qu trnh kim ton. Bao gm cc cu trn. 16. Kim sot ni b bao gm cc chnh sch v th tc c tin hnh bi

mt b phn trong cng ty nhm mc ch.a. b. Bo v ti sn khi s lng ph, gian ln, s dng khng hiu qu. Tng s chnh xc v ng tin cy ca ghi chp s sch k ton.

c.d. e. e

Khuyn khch v o lng s tun th cc chnh sch ca cng ty.nh gi tnh hiu qu ca hot ng trong cng ty. Gm tt c cc mc ch nu trn.66

Bi tp:Bi tp 1: Di y l mt s bng chng kim ton m kim ton vin thuthp c trong qu trnh kim ton: 1. Ha n ca nh cung cp 2. S ci 3. S ph ngn hng 4. Bng chm cng 5. Bin bn nghim thu hng ha 6. Cc bin bn hp ca Hi ng qun tr v Ban gim c 7. Ha n bn hng 8. S chi tit cc khon phi thu 9. Giy yu cu tr tin t pha nh cung cp 10. Bin bn bn giao TSC cho b phn s dng 11. Bng tng hp chi tit cc khon phi thu, phi tr 12. Bin bn thanh l TSC 13. Bin bn bn giao TSC 14. Phiu xut kho kim vn chuyn ni b 15. Phiu xut kho bn hng i l Yu cu: Phn loi bng chng kim ton theo ngun hnh thnh.

Bn trong n v doanh nghip 2. S ci 4.Bng chm cng 5. Bin bn nghim thu hng ha 6. Cc bin bn hp ca Hi ng qun tr v Ban gim c 7. Ha n bn hng 8. S chi tit cc khon phi thu 10. Bin bn bn giao TSC cho b phn s dng 11. Bng tng hp chi tit cc khon phi thu, phi tr 12. Bin bn thanh l TSC 13. Bin bn bn giao TSC 14. Phiu xut kho kim vn chuyn ni b 15. Phiu xut kho bn hng i l

Bn ngoi doanh nghip 1. Ha n ca nh cung cp 3.S ph ngn hng. 9. Giy yu cu tr tin t pha nh cung cp

Bi 2:Di y l mt s bng chng kim ton m kim ton vin thu thp c trong qu trnh kim ton: 1. Giy bo c ti khon tin gi ngn hng ti ngy 31/12. 2. Bn i chiu xc nhn tin gi ngn hng ca khch hng do ngn hng lp. 3. Th xc nhn tin gi ngn hng.

4. S ph ngn hng.5. S chi tit tin gi ngn hng. 6. Bin bn hp ca Hi ng qun tr 7. Bin bn hp ca i hi c ng. 8. Hp ng lin doanh. 9. iu l lin doanh. 10. Th xc nhn cc khon phi thu, phi tr.

11. Kh c vay vn.

12. Bin bn kim k hng tn kho13. Ho n bn hng 14. Bn k khai thu GTGT u ra

15. Bn k khai thu GTGT u vo16. Bn quyt ton bo him x hi 17. Bin bn xc nhn gi tr vn gp.

18. Giy chng nhn quyn s dng t.19. Thng bo li lin doanh cho n v t cc bn lin doanh. Yu cu: Phn loi bng chng kim ton theo ngun hnh thnh.

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Bn trong n v doanh nghip 5. S chi tit tin gi ngn hng. 6. Bin bn hp ca Hi ng qun tr 7. Bin bn hp ca i hi c ng. 8. Hp ng lin doanh. 9. iu l lin doanh 12. Bin bn kim k hng tn kho 13. Ho n bn hng 14. Bn k khai thu GTGT u ra 15. Bn k khai thu GTGT u vo 1.

Bn ngoi doanh nghip Giy bo c ti khon tin gi ngn hng ti ngy 31/12. 2. Bn i chiu xc nhn tin gi ngn hng ca khch hng do ngn hng lp. 3. Th xc nhn tin gi ngn hng. 4. S ph ngn hng. 10. Th xc nhn cc khon phi thu, phi tr. 11. Kh c vay vn. 17. Bin bn xc nhn gi tr vn gp. 18. Giy chng nhn quyn s dng t. 19. Thng bo li lin doanh cho n v t cc bn lin doanh. 16. Bn quyt ton bo him x hi