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Löu Haønh Noäi boä
TRÖÔØNG ÑAÏI HOÏC NHA TRANG KHOA KEÁ TOAÙN – TAØI CHÍNH
BOÄ MOÂN KIEÅM TOAÙN
BAØI GIAÛNG KIEÅM TOAÙN CAÊN BAÛN
Giaûng vieân giaûng daïy
ThS Nguyeãn Tuaán ThS Nguyeãn Thaønh Cöôøng
Ngoâ Xuaân ban
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Taøi lieäu tham khaûo: 1. Tập thể tác giả Bộ môn kiểm toán Khoa Kế toán – Kiểm toán ĐH Kinh tế TP HCM, Kiểm toán,
2007, NXB Lao Động – Xã Hội.
2. Tập thể tác giả Bộ môn kiểm toán Khoa Kế toán – Kiểm toán ĐH Kinh tế TP HCM, Bài tập Kiểm
toán, 2008, NXB Lao Động – Xã Hội.
3. Ths. Đậu Ngọc Châu,Ts. Nguyễn Viết Lợi, Giáo trình kiểm toán BCTC, 2008, NXB Tài chính.
4. Bộ Tài chính, Hệ thống chuẩn mực Kiểm toán Việt Nam.
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TRTRÖÖÔÔØØNG NG ÑÑAAÏÏI HOI HOÏÏC NHA TRANGC NHA TRANGKHOA KEKHOA KEÁÁ TOATOAÙÙNN--TATAØØI CHI CHÍÍNHNH
BaBaøøi giai giaûûngng
Bieân SoaBieân Soaïïn: Bon: Boää moân Kiemoân Kieååm Toam Toaùùnn
Nha Trang thaNha Trang thaùùng 03 naêm 2011ng 03 naêm 2011
KIEÅM TOAÙN CAÊN BAÛN
CHÖÔNG IINHÖÕNG KHAÙI NIEÄM CÔ BAÛN
VEÀ KIEÅM TOAÙN
I. Phöông phaùp kieåm toaùn.II. Cô sôû daãn lieäu.III. Sai phaïm.IV. Khaùi nieäm troïng ye áu
vaø ruûi ro trong kieåm toaùn.V. Khaùi nieäm hoaït ñoäng lieân tuïc.
GIÔÙI THIEÄU CHÖÔNG TRÌNHMOÂN HOÏC
Chöông 1: Toång Quan veà Kieåm Toaùn.Chöông 2: Nhöõng Khaùi nieäm cô baûn veà Kieåm Toaùn.Chöông 3: Heä thoáng Kieåm Soaùt Noäi Boä.Chöông 4: Laäp keá hoaïch Kieåm Toaùn.Chöông 5: Baèng chöùng Kieåm Toaùn.Chöông 6: Phöông phaùp Kieåm Toaùn.Chöông 7: Baùo caùo Kieåm Toaùn.
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CHÖÔNG IVLAÄP KEÁ HOAÏCH KIEÅM TOAÙN
I. Giai ñoaïn tieàn keá hoaïch.
II. Phaân coâng kieåm toaùn vieân.
III. Laäp keá hoaïch kieåm toaùn.
CHÖÔNG IIIHEÄ THOÁNG KIEÅM SOAÙT NOÄI BOÄ
I. Khaùi nieäm heä thoáng KSNB.
II. Muïc ñích cuûa heä thoáng KSNB.
III. Caùc boä phaän caáu thaønh cuûa heä thoáng KSNB.
IV. Nhöõng haïn cheá voán coù cuûa heä thoáng KSNB.
CHÖÔNG VBAÈNG CHÖÙNG KIEÅM TOAÙN
I. Khaùi nieäm.
II. Phaân loaïi baèng chöùng kieåm toaùn.
III. Caùc yeâu caàu cuûa baèng chöùng kieåm toaùn.
IV. Caùc kyõ thuaät thu thaäp baèng chöùng kieåm toaùn.
V. Hoà sô kieåm toaùn.
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CHÖÔNG VIIBAÙO CAÙO KIEÅM TOAÙN
I. Chuaån bò hoaøn thaønh kieåm toaùn.
II. Baùo caùo kieåm toaùn.
CHÖÔNG VIPHÖÔNG PHAÙP KIEÅM TOAÙN
I. Phöông phaùp kieåm toaùn.
II. Phöông phaùp choïn löïa phaàn töûcho thöû nghieäm.
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CHÖÔNG ICHÖÔNG I
TOÅNG QUANTOÅNG QUANVEÀVEÀ
KIEÅM TOAÙNKIEÅM TOAÙN
Sau khi tìm hieåu chöông naøy, hoïc vieân seõ naém ñöôïc moät caùch toång quaùt nhaát veà kieåm toaùn. Hoïc vieân ñöôïc bieát veà:
- Lyù do taïi sao coù kieåm toaùn trong neàn kinh teá quoác daân.- Kieåm toaùn laø gì.- Söï khaùc nhau giöõa keá toaùn vaø kieåm toaùn.- Caùc loaïi hình kieåm toaùn vaø caùc chuû theå kieåm toaùn trong XH.- Lòch söû hình thaønh vaø phaùt trieån cuûa kieåm toaùn.- Hieåu bieát veà 1 coâng ty kieåm toaùn vaø tieâu chuaån KTV.- Hieåu bieát veà heä thoáng chuaån möïc kieåm toaùn vaø ñaïo ñöùc ngheà
nghieäp kieåm toaùn.- Hieåu bieát veà traùch nhieäm cuûa KTV trong quaù trình thöïc hieän
kieåm toaùn.- Hieåu bieát veà quy trình kieåm toaùn.
Giôùi thieäuGiôùi thieäu
I. Söï caàn thieát toàn taïi hoaït ñoäng Kieåm Toaùn.II. Khaùi nieäm Kieåm Toaùn.III. Phaân bieät Keá toaùn vaø Kieåm toaùn.IV. Phaân loaïi Kieåm toaùn.V. Lòch söû hình thaønh vaø phaùt trieån cuûa Kieåm toaùn.VI. Kieåm toaùn vieân vaø coâng ty kieåm toaùn.VII. Chuaån möïc vaø ñaïo ñöùc ngheà nghieäp.VIII. Traùch nhieäm phaùp lyù cuûa KTV.IX. Quy trình kieåm toaùn.
Noäi dungNoäi dung
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Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
II. Khaùi nieäm Kieåm Toaùn.
KieååmToaùn Quaù trình
- do caùc KTVKTV ñuû naêng löïc vaø ñoäc laäp thöïc hieän
- nhaèm thu thaäp vaø kieåm tra nhöõng babaèèng chng chöùöùngng- veà nhöõng thoâng tin TC thoâng tin TC –– KTKT cuûa DN
- ñeå babaùùo cao caùùoo veà söï tr.thöïc cuûa thoâng tin TC - KT- döïa treân nhöõng ch.mch.möïöïcc ñöôïc xaây döïng tröôùc.
Keá toaùn laøquaù trình
III. Phaân bieät Keá toaùn vaø Kieåm toaùn.
phaân loaïi xöû lyù phaûn aùnh toång hôïp soá lieäu TC-KT(BCTC).
Kieåm toaùn laø quaù trình
kieåm tra soá lieäu TC – KT
xem xeùt soá lieäu TC-KTcoù tr.thöïc vaø hôïp lyù khoâng
baùo caùokieåm toaùn.
Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
Ñoøi hoûi soá lieäu BCTC phaûi thaät trung thöïc, ñaûm baûo ñoä tin caäy cao.
BCTCvaø
Baùo caùo khaùc
I. Söï caàn thieát toàn taïi hoaït ñoäng Kieåm Toaùn.
Boä phaänKeá toaùn
Nhaø quaûn lyù: ñaùnh giaù hieäu quaû hoaït ñoäng XKD, hoaïch ñònh phöông höôùng phaùt trieån DN …Cô quan nhaø nöôùc: xem xeùt vieäc tuaân thuû phaùp luaät, quaûn lyù vaø ñieàu tieát vó moâ neàn kinh teá ...Ngöôøi thöù 3: caân ñoái ruûi ro vaø lôïi nhuaän q.ñònh ñaàu tö, cho vay, chính saùch baùn chòu ...
Theá nhöng ta thaáy ngöôøi cung caáp thoâng tin vaø ngöôøi söû duïng thoâng tin khaùc nhau
Söï ra ñôøi moät hoaït ñoäng ñoäc laäp ñeå kieåm tra vaø xaùc nhaäntính trung thöïc cuûa ngöôøi cung caáp thoâng tin vaø taïo nieàm tincho ngöôøi söû dung thoâng tin.
Hoaït ñoäng naøy ñöôïc goïi laø hoaït ñoäng KIEÅM TOAÙN.
Söï khaùc bieät giöõa ngöôøi cung caáp thoâng tin vaø ngöôøi söû duïng thoâng tin.
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laø nhöõng ngöôøi ñaït ñöôïc moät trình ñoä nhaát ñònh vaø ñoäc laäptöông ñoái tuøy theo töøng chuû theå kieåm toaùn.
+ Kieåm toaùn noäi boä- Naêng löïc- Ñoäc laäp
+ Kieåm toaùn nhaø nöôùc- Naêng löïc- Ñoäc laäp
+ Kieåm toaùn ñoäc laäp- Naêng löïc- Ñoäc laäp
KTV KTV ñuûñuû naêngnaêng löïclöïc vaøvaø ñoäcñoäc laäplaäp laølaø aiai ?.?.
Thoâng tin taøi chính Thoâng tin taøi chính –– keá toaùn cuûa DN ?.keá toaùn cuûa DN ?.
- Baùo caùo taøi chính- Baùo caùo thueá- Quyeát toaùn XDCB- BC keá toaùn quaûn trò- Baùo caùo khaùc
laø nhöõng baùo caùo chuû yeáu do boä phaän keá toaùn laäp
Baèng chöùng ?Baèng chöùng ?
laø nhöõng thoâng tin, taøi lieäulaøm cô sôû ñöa ra yù kieán nhaän xeùt
cuûa KTV
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Baøi g i aûn g K i eåm t oaùn
Baùo caùo ?Baùo caùo ?
laø yù kieán nhaän xeùt cuûa KTVveà nhöõng thoâng tin ñöôïc kieåm tra
Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
IV. Phaân loaïi Kieåm toaùn.1. Phaân loaïi theo ñoái töôïng söû duïng thoâng tin:
(muïc ñích söû duïng thoâng tin)- Kieåm toaùn hoaït ñoäng: laø quaù trình kieåm tra vaø ñaùnh giaù veà söïhöõu hieäu vaø hieäu quaû ñoái vôùi hoaït ñoäng cuûa moät boä phaän trong ñôn vò hay toaøn boä moät ñôn vò.
- Kieåm toaùn tuaân thuû: laø quaù trình kieåm tra vaø ñaùnh giaù möùc ñoächaáp haønh quy ñònh nhö: vaên baûn phaùp luaät, ñieàu khoaûn hôïp ñoàng hay quy ñònh noäi boä cuûa moät ñôn vò.
- Kieåm toaùn BCTC: laø quaù trình kieåm tra vaø trình baøy yù kieán nhaän xeùt veà BCTC cuûa moät ñôn vò.
Chuaån möïc ?Chuaån möïc ?
Chuaån möïc kieåm toaùn: chi phoái coâng vieäc KTV.
Chuaån möïc keá toaùn: laøm cô sôû ñeå KTV kieåm tra.
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Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
2. Phaân loaïi theo chuû theå kieåm toaùn:
- Kieåm toaùn noäi boä: laø caùc kieåm toaùn vieân laøm vieäc taïi doanh nghieäp saûn xuaát kinh doanh.
- Kieåm toaùn nhaø nöôùc: laø caùc kieåm toaùn vieân laøm vieäc taïi côquan kieåm toaùn nhaø nöôùc tröïc thuoäc Boä Taøi Chính.
- Kieåm toaùn ñoäc laäp: laø caùc kieåm toaùn vieân laøm vieäc taïi moät coâng ty kieåm toaùn.
-Lòch söû hình thaønh
+ Theá giôùi
+ Vieät Nam
- Phaùt trieån+ Theá giôùi
+ Vieät Nam
Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
V. V. Lòch sLòch söûöû hhìình thanh thaøønh vanh vaøø phaphaùùt triet trieåån cun cuûûa Kiea Kieååm toam toaùùn.n.
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Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
VI. Kieåm toaùn vieân vaø coâng ty kieåm toaùn.
- Lyù lòch roõ raøng, phaåm chaát ñaïo ñöùc ngheà nghieäp trung thöïc, lieâm khieát.- Coù chuyeân moân: cöû nhaân K.teá-Taøi chính-Ngaân haøn-Keá toaùn-Kieåm toaùn.- Kinh nghieäm: 5 naêm taøi chính-keá toaùn, 4 naêm trôï lyù kieåm toaùn.- Ñaït kyø thi chöùng chæ KTV: 8 moân thi:
1. Phaùp luaät veà kinh teá vaø Luaät doanh nghieäp;2. Taøi chính vaø quaûn lyù taøi chính naâng cao; 3. Thueá vaø quaûn lyù thueá naâng cao;4 Keá toaùn taøi chính, keá toaùn quaûn trò naâng cao;5. Kieåm toaùn vaø dòch vuï coù ñaûm baûo naâng cao;6. Phaân tích hoaït ñoäng taøi chính naâng cao;7. Tin hoïc thöïc haønh (trình ñoä B);8. Ngoaïi ngöõ (trình ñoä C).
- Laøm vieäc taïi moät coâng ty kieåm toaùn vaø ñaêng kyù haønh ngheàkieåm toaùn.
1. Kieåm toaùn vieân (QÑ 59/2004,QÐ 32/2005,QÑ 94/2007):
Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
- Cô caáu toå chöùc:+ Chuû phaàn huøn (Ban giaùm ñoác; HÑQT): partner+ Chuû nhieäm: manager+ Kieåm toaùn vieân chính: junior auditor;
senior auditor+ Kieåm toaùn vieân phuï: staff
b. Hoaït ñoäng:+ Kieåm toaùn+ Dòch vuï keá toaùn+ Tö vaán quaûn lyù+ Tö vaán taøi chính+ Ñònh giaù taøi saûn+ Tö vaán thueá+ Dòch vuï tuyeån duïng vaø ñaøo taïo.
Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
2. Coâng ty kieåm toaùn:a. Toå chöùc:
- Thaønh laäp döôùi hình thöùc (NÑ 105/2004, TT 64/2004, TT 60/2006, ND930/2009):
+ Coâng ty TNHH (2 thaønh vieân)
+ Coâng ty hôïp danh
+ DN tö nhaân
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Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
VII. Chuaån möïc vaø ñaïo ñöùc ngheà nghieäp.1. Chuaån möïc kieåm toaùn: nguyeân taéc cô baûn veà nghieäp vuï vaø xöû
lyù coâng vieäc trong kieåm toaùn.
2. Ñaïo ñöùc ngheà nghieäp kieåm toaùn: quy taéc höôùng daãn thöïc hieän coâng vieäc moät caùch trung thöïc, phuïc vuï lôïi ích ngheà nghieäp vaøxaõ hoäi; baûo ñaûm uy tín ngheà nghieäp.
VSA 200 quy ñònh nguyeân taéc ñaïo ñöùc ngheà nghieäp:- ÑÑooääc lac laääpp
- ChChíính trnh tröïöïcc
-- KhaKhaùùch quanch quan
-- Naêng lNaêng löïöïc chuyeân moân vac chuyeân moân vaøø ttíính thanh thaään tron troïïngng
-- TTíính bnh bíí mamaäätt
-- TTöö cacaùùch nghech ngheàà nghienghieääpp
-- Tuaân thuTuaân thuûû chuachuaåån mn möïöïc chuyeân moânc chuyeân moân
Trong quaù trình kieåm toaùn,KTV phaûi thaúng thaén, trung thöïc,
coù chính kieán roõ raøng.
Chính tröïc ?.
Ñoäc laäp laø nguyeân taéc haønh ngheà cô baûncuûa KTV.
Trong quaù trình kieåm toaùn, kieåm toaùn vieân thöïc söï khoâng bò chi phoái hoaëc taùc ñoäng bôûi baát kyø lôïi ích vaät chaát hoaëc tinh thaàn naøo laøm aûnh höôûng ñeán söï trung thöïc, khaùch
quan vaø ñoäc laäp ngheà nghieäp cuûa mình.- Khoâng thöïc hieän kieåm toaùn taïi DN coù quan heä hoï haøng.- Khoâng thöïc hieän kieåm toaùn taïi DN coù quan heä kinh teá.- Khoâng ñöôïc vöøa laøm d.vuï keá toaùn vöøa laøm d.vuï kieåm toaùn.
Ñoäc laäp ?.
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KTV phaûi coâng baèng, toân troïng söïthaät vaø khoâng ñöôïc thaønh kieán,
thieân vò.
Khaùch quan ?.
KTV phaûi baûo maät caùc thoâng tin coùñöôïc trong quaù trình kieåm toaùn.
Ñöôïc cung caáp thoâng tin khi:- Coù söï cho pheùp cuûa DN.- Theo yeâu caàu cuûa phaùp luaät.
Tính bí maät ?.
KTV phaûi thöïc hieän coâng vieäc kieåm toaùn vôùi ñaày ñuû naêng löïc chuyeân moân caàn thieát vôùi söï thaän troïng cao nhaát vaø tinh thaàn laøm vieäc chuyeân caàn.
Naêng löïc chuyeân moânvaø tính thaän troïng ?.
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KTV phaûi trau doài vaø baûo veä uy tín ngheànghieäp, khoâng ñöôïc gaây ra nhöõng haønh vi
laøm giaûm uy tín ngheà nghieäp.
Tö caùch ngheà nghieäp ?.
Baøi giaûng Kieåm toaùn Chöông I: Toång Quan veà Kieåm Toaùn
VIII. Traùch nhieäm phaùp lyù cuûa KTV.- Chòu traùch nhieäm daân söï veà yù kieánnhaän xeùt cuûa mình tröôùc:
+ Khaùch haøng;
+ Beân thöù 3 coù lieân quan;
+ Ngöôøi sôû höõu chöùng khoaùn cuûa caùc coâng ty coåphaàn coù coå phieáu nieâm yeát ôû thò tröôøng chöùng khoaùn;
- Chòu traùch nhieäm hình söï tröôùc phaùp luaät
KTV phaûi thöïc hieän coâng vieäc kieåm toaùn theo nhöõng kyõ thuaät vaø nhöõng chuaån möïc chuyeân moân ñaõ quy ñònh trong chuaån möïc kieåm toaùn VN hoaëc chuaån möïc kieåm toaùn quoác teá ñöôïc thöøa nhaän vaø caùc quy ñònh
phaùp luaät hieän haønh.
Tuaân thuû chuaån möïc chuyeân moân ?.
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LAÄPKEÁ HOAÏCH KIEÅM TOAÙN
THÖÏC HIEÄN KIEÅM TOAÙN
HOAØN THAØNH KIEÅM TOAÙN
Thieát keá vaø thöïc hieänthöû nghieäm kieåm soaùt
Teáp xuùc vôùi khaùch haøngTìm hieåu nhu caàu khaùch haøng, ñaùnh giaù
khaû naêng phuïc vuï khaùch haøngXaùc ñònh ruûi ro kieåm toaùn (AR)
Thö cam keát kieåm toaùn(Hôïp ñoàng kieåm toaùn)
Quyeát ñònh thöïc hieän kieåm toaùn
Tìm hieåu veà ñaëc ñieåm kinh doanh
Tìm hieåu Heä thoáng KSNB
Phaân chia BCTC thaønh nhöõng khoaûn muïc, boä phaän caáu thaønh
Ñaùnh giaù laïi ruûi ro kieåm soaùt (CR)Ñieàu chænh ruûi ro phaùt hieän (DR)Thieát keá laïi thöû nghieäm cô baûn
Thöïc hieän thöû nghieäm cô baûn
Thu thaäp baèng chöùng
Ñaùnh giaùbaèng chöùng
Toång hôïp baèng chöùng ñaûm baûo baûo yeâu caàu thích hôïpvaø ñaày ñuû cuûa baèng chöùng
Ñöa ra yù kieán nhaän xeùt veà BCTC (4 yù kieán)
- Chaáp nhaän toaøn boä- Chaáp nhaän töøng phaàn- Khoâng chaáp nhaän- Töø choái ñöa yù kieán
Töø AR;IR;CRXaùc ñònh ruûi ro phaùt hieän (DR)
Öôùc löôïng sai soùt töøng khoaûn muïc
Toång hôïp sai soùt öôùc löôïng BCTC
So saùnh sai soùt chaáp nhaän vôùi sai soùt öôùc löôïng ôû caáp ñoä BCTC
vaø töøng khoaûn muïc
Thieát keá thöû nghieäm cô baûn döï kieán
Thoûa thuaän sô boävôùi khaùch haøng
TIEÀNKEÁ HOAÏCH
LAÄPKEÁ HOAÏCH
Phaân coâng KTV
Xaùc ñònh muïc tieâu kieåm toaùn cho töøng khoaûn muïc, boä phaän caáu thaønh BCTC
Phaân boå möùc troïng yeáu cho töøng khoaûn muïc (Sai soùt chaáp nhaän töøng khoaûn muïc)
Xaùc ñònh ruûi ro tieàm taøng(IR)
Xaùc ñònh möùc troïng yeáu BCTC(Sai soùt chaáp nhaän BCTC)
Xaùc ñònh sô boä ruûi ro kieåm soaùt.(CR)
QUY TRÌNH KIEÅM TOAÙN
LAÄPKEÁ HOAÏCH KIEÅM TOAÙN
THÖÏC HIEÄN KIEÅM TOAÙN
HOAØN THAØNH KIEÅM TOAÙN
LAÄPKEÁ HOAÏCH KIEÅM TOAÙN
THÖÏC HIEÄN KIEÅM TOAÙN
HOAØN THAØNH KIEÅM TOAÙN
Thieát keá vaø thöïc hieänthöû nghieäm kieåm soaùt
Teáp xuùc vôùi khaùch haøngTìm hieåu nhu caàu khaùch haøng, ñaùnh giaù
khaû naêng phuïc vuï khaùch haøngXaùc ñònh ruûi ro kieåm toaùn (AR)
Teáp xuùc vôùi khaùch haøngTìm hieåu nhu caàu khaùch haøng, ñaùnh giaù
khaû naêng phuïc vuï khaùch haøngXaùc ñònh ruûi ro kieåm toaùn (AR)
Thö cam keát kieåm toaùn(Hôïp ñoàng kieåm toaùn)
Quyeát ñònh thöïc hieän kieåm toaùn
Thö cam keát kieåm toaùn(Hôïp ñoàng kieåm toaùn)
Quyeát ñònh thöïc hieän kieåm toaùn
Tìm hieåu veà ñaëc ñieåm kinh doanh
Tìm hieåu Heä thoáng KSNB
Phaân chia BCTC thaønh nhöõng khoaûn muïc, boä phaän caáu thaønh
Ñaùnh giaù laïi ruûi ro kieåm soaùt (CR)Ñieàu chænh ruûi ro phaùt hieän (DR)Thieát keá laïi thöû nghieäm cô baûn
Thöïc hieän thöû nghieäm cô baûn
Thu thaäp baèng chöùng
Ñaùnh giaùbaèng chöùng
Toång hôïp baèng chöùng ñaûm baûo baûo yeâu caàu thích hôïpvaø ñaày ñuû cuûa baèng chöùng
Ñöa ra yù kieán nhaän xeùt veà BCTC (4 yù kieán)
- Chaáp nhaän toaøn boä- Chaáp nhaän töøng phaàn- Khoâng chaáp nhaän- Töø choái ñöa yù kieán
Töø AR;IR;CRXaùc ñònh ruûi ro phaùt hieän (DR)
Öôùc löôïng sai soùt töøng khoaûn muïc
Toång hôïp sai soùt öôùc löôïng BCTC
So saùnh sai soùt chaáp nhaän vôùi sai soùt öôùc löôïng ôû caáp ñoä BCTC
vaø töøng khoaûn muïc
Thieát keá thöû nghieäm cô baûn döï kieán
Thoûa thuaän sô boävôùi khaùch haøng
Thoûa thuaän sô boävôùi khaùch haøng
TIEÀNKEÁ HOAÏCH
TIEÀNKEÁ HOAÏCH
LAÄPKEÁ HOAÏCH
LAÄPKEÁ HOAÏCH
Phaân coâng KTVPhaân coâng KTV
Xaùc ñònh muïc tieâu kieåm toaùn cho töøng khoaûn muïc, boä phaän caáu thaønh BCTC
Phaân boå möùc troïng yeáu cho töøng khoaûn muïc (Sai soùt chaáp nhaän töøng khoaûn muïc)
Xaùc ñònh ruûi ro tieàm taøng(IR)Xaùc ñònh ruûi ro tieàm taøng(IR)
Xaùc ñònh möùc troïng yeáu BCTC(Sai soùt chaáp nhaän BCTC)Xaùc ñònh möùc troïng yeáu BCTC(Sai soùt chaáp nhaän BCTC)
Xaùc ñònh sô boä ruûi ro kieåm soaùt.(CR)Xaùc ñònh sô boä ruûi ro kieåm soaùt.(CR)
QUY TRÌNH KIEÅM TOAÙN ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------
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CHÖÔNGCHÖÔNG IIII
NHÖÕNG KHAÙI NIEÄM NHÖÕNG KHAÙI NIEÄM CÔ BAÛNCÔ BAÛN
TRONG KIEÅM TOAÙNTRONG KIEÅM TOAÙN
I. Phöông phaùp kieåm toaùn.
II. Cô sôû daãn lieäu.
III. Sai phaïm.
IV. Khaùi nieäm troïng yeáu vaø ruûi ro trong kieåm toaùn.
V. Khaùi nieäm hoaït ñoäng lieân tuïc.
Noäi dung
Thursday, May 27, 2010
Sau khi tìm hieåu chöông naøy, hoïc vieân seõ naém ñöôïc nhöõng khaùi nieäm cô baûn ñöôïc söû duïng trong kieåm toaùn nhö:
- Khaùi nieäm veà caùc phöông phaùp kieåm toaùn. - Khaùi nieäm veà cô sôû daãn ñeán soá lieäu treân BCTC.- Hieåu bieát veà sai phaïm.- Hieåu bieát veà troïng yeáu vaø ruûi ro trong kieåm toaùn.-Hieåu bieát veà hoaït ñoäng lieân tuïc.
Giôùi thieäuGiôùi thieäu
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Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
I. Phöông phaùp kieåm toaùn.1. Phöông phaùp kieåm toaùn tuaân thuû (thöû nghieäm kieåm soaùt):Laø vieäc kieåm tra ñeå thu thaäp baèng chöùng veà söï thieát keá phuø hôïp (thích hôïp) vaø vaän haønh hieäu quaû cuûa heä thoáng KSNB. Ñöôïc söû duïng ñeå ñaùnh giaù heä thoáng KSNB.
2. Phöông phaùp kieåm toaùn cô baûn (thöû nghieäm cô baûn):Laø vieäc kieåm tra ñeå thu thaäp baèng chöùng lieân quan ñeán soá lieäu treân BCTC. Ñöôïc söû duïng ñeå phaùt hieän nhöõng sai soùt troïng yeáu treân BCTC.
Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
2. Cô sôû daãn lieäu vaø muïc tieâu kieåm toaùn.
a. Cô sôû daãn lieäu: laø nhöõng giaûi trình cuûa nhaø quaûn lyù veà caùc döõ lieäu cuûa töøng khoaûn muïc ñöôïc trình baøy treân BCTC.Xuaát phaùt töø traùch nhieäm cuûa nhaø quaûn lyù trong vieäc laäp BCTC theo ñuùng vôùi caùc chuaån möïc, cheá ñoä Keá toaùn, theo yeâu caàu cuûa nhaø nöôùc.
b. Muïc tieâu kieåm toaùn: laø nhöõng muïc tieâu toång quaùt trong thöû nghieäm cô baûn giuùp KTV xaùc ñònh ñöôïc thuû tuïc kieåm toaùn thích hôïp ñeå kieåm tra caùc khoaûn muïc treân BCTC.
Muïc tieâu kieåm toaùn ñöôïc xaây döïng döïa treân cô sôû daãn lieäu.
Trong kieåm toaùn BCTC, yeâu caàu KTV phaûi thu thaäp baèng chöùng ñeå chöùng minh cho nhöõng cô sôû daãn lieäu cuûa töøng khoaûn muïc treân BCTC.
Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
II. Cô sôû daãn lieäu.1. Quaù trình Keá toaùn:
Hoaït ñoängSXKD
(Söï kieän k.teá)
Söï kieän kinh teá phaùt sinh trong noäi
boä DN
Söï kieän kinh teá phaùt sinhtrong moái q.heä DN vaø beân ngoaøi
Khoâng aûnh höôûng p.trình Keá toaùn
Coù aûnh höôûng p.trình Keá toaùn Nghieäp vuï
kinh teáphaùt sinhCoù aûnh höôûng
p.trình Keá toaùn
Khoâng aûnh höôûng p.trình Keá toaùn
Phaân loaïi ñeáncaùc ph.heä Keá toaùn
Laäp chöùng töøcho ng.vuï
Phaûn aùnhvaøo soå saùch
Toång hôïp; ñoái chieáutreân soå saùch vaø
thöïc teá
Baùo caùo TCvaø caùc BC khaùc
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Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
VSA 500 xaùc ñònh cô sôû daãn lieäu BCTC nhö sau:
- Hieän höõu (toàn taïi)Hieän höõu (toàn taïi)
- Quyeàn lôïi vaø nghóa vuïQuyeàn lôïi vaø nghóa vuï
- Phaùt sinhPhaùt sinh
- Ñaày ñuûÑaày ñuû
- Ñaùnh giaù vaø phaân boåÑaùnh giaù vaø phaân boå
- Chính xaùcChính xaùc
- Trình baøy vaø khai baùoTrình baøy vaø khai baùo
Taøi saûn, coâng nôï, d.thu, chi phí phaûn aùnh treân BCTC phaûi coù quyeàn sôû höõu hoaëc coùtraùch nhieäm hoaøn traû vaøo thôøi ñieåm laäp
baùo caùo.
Quyeàn lôïi vaø nghóa vuï
KTV caàn thu thaäp baèng chöùng kieåm toaùnchöùng minh cho quyeàn sôû höõu cuûa TS vaø DT,
chöùng minh cho nghóa vuï thanh toaùn cuûa CN vaø CP.
Taøi saûn, coâng nôï, d.thu, chi phí phaûn aùnh treân BCTC thöïc teá phaûi toàn taïi (coù thöïc)
vaøo thôøi ñieåm laäp baùo caùo.
Söï hieän höõu
KTV caàn thu thaäp baèng chöùng kieåm toaùn chöùng minh cho söï hieän höõu cuûa TS, CN, DT, CP, baèng
nhieàu kyõ thuaät khaùc nhau.
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Ng.vuï kinh teá ghi cheùp vaøo soå saùchphaûi thöïc söï phaùt sinh vaø coù lieân quan ñeán ñôn vò trong thôøi ñieåm laäp baùo caùo.
Phaùt sinh
KTV caàn thu thaäp baèng chöùng kieåm toaùn chöùng minh cho taát caû NVKT ñöôïc phaûn aùnh vaøo soå
saùch keá toaùn vaø BCTC ñaõ thöïc söï phaùt sinh ñeán thôøi ñieåm laäp BCTC.
Taøi saûn, coâng nôï, nguoàn voán, d.thu, chi phí, ng.vuï k.teá phaùt sinh phaûi ñöôïc ghi cheùp
theo giaù trò thích hôïp vaø phaân boå theo ñuùng chuaån möïc vaø cheá ñoä keá toaùn hieän haønh.
Ñaùnh giaù vaø phaân boå
KTV caàn thu thaäp baèng chöùng ñeå xem TS, CN, DT, CP, coù ñöôïc ñaùnh giaù theo ñuùng chuaån möïc keá toaùn khoâng?.
KTV seõ kieåm tra:Chính saùch keá toaùn DN aùp duïng ñuùng chuaån möïc
khoâng?; AÙp duïng nhaát quaùn khoâng?; Kieåm tra vieäc tính toaùn chính xaùc khoâng ?.
Taøi saûn, coâng nôï, nguoàn voán, d.thu, chi phí, ng.vuï k.teá phaùt sinh phaûi phaûn aùnh
ñaày ñuû vaøo soå saùch vaø BCTC.
Ñaày ñuû
KTV caàn thu thaäp baèng chöùng kieåm toaùn chöùng minh cho moïi NVKTPS, TS, CN, CP, ñöôïc ghi
cheùp vaø phaûn aùnh ñaày ñuû trong BCTC.
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Baøi g i aûn g K i eåm t oaùn
Taøi saûn, coâng nôï, nguoàn voán, d.thu, chi phí, ng.vuï k.teá phaùt sinh phaûi ñuôïc ghi cheùp chính xaùc, ñuùng kyø, ñuùng khoaûn
muïc vaø ñuùng veà toaùn hoïc.
Chính xaùc
KTV caàn thu thaäp baèng chöùng kieåm toaùn veà quaùtrình tính toaùn, toång coäng, luõy keá cuûa caùc soá lieäu
vaø soå saùch keá toaùn.
Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
III. Sai phaïm. (VSA 240;VSA 250)1. Gian laän: laø nhöõng haønh vi coá yù laøm sai leäch thoâng tin cuûa moät ngöôøi hay moät nhoùm
ngöôøi, laøm aûnh höôûng ñeán BCTC vaø mang laïi lôïi ích vho ngöôøi thöïc hieän haønh vi.Bieåu hieän cuûa gian laän:
- Giaû maïo, söûa ñoåi chöùng töø taøi lieäu theo yù muoán chuû quan.- Che daáu hoaëc coá yù boû xoùt thoâng tin taøi lieäu, nghieäp vuï.- Coá yù aùp duïng sai chuaån möïc, nguyeân taéc, phöông phaùp cheá ñoä keá toaùn.- Coá yù tính toaùn sai veà soá hoïc.
2. Sai soùt: laø nhöõng nhaàm laãn khoâng coá yù coù aûnh höôûng ñeán BCTC.Bieåu hieän cuûa sai soùt:
- Loãi tính toaùn soá hoïc hoaëc ghi cheùp sai.- Boû soùt, hieåu sai, laøm sai caùc khoaûn muïc, nghieäp vuï kinh teá.- Aùp duïng sai chuaån möïc, nguyeân taéc, phöông phaùp cheá ñoä keá toaùn nhöng khoâng coá yù.
Chuù yù : sai soùt chæ xaûy ra 1 laàn, xaûy ra laëp laïi nhieàu Chuù yù : sai soùt chæ xaûy ra 1 laàn, xaûy ra laëp laïi nhieàu laàn ñöôïc xem laø gian laänlaàn ñöôïc xem laø gian laän..
3. Haønh vi khoâng tuaân thuû: laø nhöõng haønh vi thöïc hieän sai, boû soùt, thöïc hieän khoâng ñaày ñuû,khoâng kòp thôøi hoaëc khoâng thöïc hieän theo p.luaät, theo caùc q.ñònh nhaø nöôùc duø laø coá yù hay voâ tình. Söï phaân bieät sai phaïm chæ mang tính chaát töông ñoái, khoângSöï phaân bieät sai phaïm chæ mang tính chaát töông ñoái, khoâng coù ranh giôùi roõ raøngcoù ranh giôùi roõ raøng
Caùc khoaûn muïc ñöôïc trình baøy treân BCTC phaûi ñuùng chuaån möïc vaø cheá ñoä keá
toaùn hieän haønh.
Trình baøy vaø khai baùo
KTV phaûi aùp duïng caùc thuû tuïc kieåm toaùn ñeåbaûo ñaûm caùc khoaûn muïc BCTC ñöôïc phaûn aùnh
trung thöïc vaø hôïp lyù.
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Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
4. CaCaùùc nhaân toc nhaân toáá aaûûnh hnh hööôôûûng ng ññeeáán mn möùöùc c ññooää gian lagian laään van vaøø sai sosai soùùtt.
b. Caùc söùc eùp baát thöôøng trong ñôn vò:- Ngaønh ngheà kinh doanh ñang taøn luïi, khoù khaên gia taêng.- Voán löu ñoäng khoâng hôïp lyù, vì lôïi nhuaän giaûm hoaëc môû roäng quy moâ quaù nhanh.- Doanh nghieäp ñaàu tö quaù nhanh vaøo ngaønh ngheà môùi, maëc haøng môùi ñeán möùc maát caân ñoái taøi chính.- Ñeå quaûng caùo hay thöïc hieän yù ñoà khaùc, DN coù xu höôùng gia taêng lôïi nhuaän ñeå chöùng minh thò giaù coå phaàn cuûa mình.- Doanh nghieäp quaù leä thuoäc vaøo moät saûn phaåm, khaùch haøng.- Söùc eùp ñoái vôùi keá toaùn phaûi hoaøn taát baùo caùo taøi chính trong khoaûn thôøi gian quaù ngaén.- Trình ñoä keá toaùn yeáu keùm khoâng xöû lyù ñöôïc caùc yeâu caàu haïch toaùn ...
a. Caùc vaán ñeà veà tính chính tröïc, naêng löïcvaø trình ñoä cuûa nhaø quaûn lyù doanh nghieäp:
- Coâng taùc quaûn lyù do moät ngöôøi hay moät nhoùm ngöôøi ñoäc quyeàn naém giöû maø khoâng coù söï giaùm saùt cuûa caáp treân.
- Cô caáu toå chöùc phöùc taïp maø söï phöùc taïp khoâng caàn thieát.
- Khoâng coù khaû naêng trong vieäc söûa chöõa caùc yeáu ñieåm cuûa HTKSNB, trong khi caùc yeáu ñieåm naøy coù theå khaéc phuïc ñöôïc.
- Nhaân söï phoøng keá toaùn thieáu nhieàu trong thôøi gian daøi.
- Coù söï thay ñoåi thöôøng xuyeân veà tö vaán ph.lyù, hoaëc k.toaùn.
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c. Caùc nghieäp vuï baát thöôøng:
- Caùc nghieäp vuï ñoät xuaát, ñaëc bieät xaûy ra cuoái nieân ñoäcoù taùc ñoäng lôùn ñeán toång thu nhaäp, chi phí vaø keát quaû.
- Caùc tröôøng hôïp baát khaû khaùng maø nhaø quaûn lyù vaø keátoaùn tröôûng coá tình che giaáu, phaûn aùnh sai söï thaät.
- Chi traû quaù cao so vôùi dòch vuï ñöôïc cung caáp nhö chi cho luaät sö, tö vaán, ñaïi lyù ...
Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
5. Traùch nhieäm cuûa kieåm toaùn vieânTraùch nhieäm cuûa kieåm toaùn vieân.
Baøi g i aûn g K i eåm t oaùn
d. Caùc vaán ñeà coù lieân quan ñeán thu thaäpbaèng chöùng kieåm toaùn:
- Ghi cheùp khoâng phuø hôïp nhö: chöùng töø khoâng ñaày ñuû, söï cheânh leäch quaù troäi giöõa soå vaø thöïc teá kieåm keâ ...
- Caùc chöùng töø nghieäp vuï khoâng phuø hôïp: thieáu söï uûy quyeàn, chöùng töø khoâng hôïp leä vaø bò söûa ñoåi ...
- Nhaø quaûn lyù laõng traùnh traû lôøi hoaëc traû lôøi khoâng hôïp lyù caùc yeâu caàu cuûa kieåm toaùn.
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5. Traùch nhieäm cuûa kieåm toaùn vieân.
-KTV coù traùch nhieäm giuùp ñôn vò phaùt hieän, xöû lyù vaø ngaên chaëngian laän vaø sai soùt, nhöng khoâng chòu traùch nhieäm tröïc tieáp trongvieäc ngaên ngöøa gian laän vaø sai soùt taïi DN.
- KTV coù traùch nhieäm thieát keá caùc thuû tuïc kieåm toaùn nhaèm ñaûmbaûo phaùt hieän caùc gian laän, sai soùt vaø haønh vi khoâng tuaân thuûgaây aûnh höôûng troïng yeáu ñeán BCTC.
- Khi laäp keá hoaïch kieåm toaùn vaø thöïc hieän kieåm toaùn, KTV phaûicoù thaùi ñoä thaän troïng, hoaø i nghi mang tính ngheà nghieäp ñoái vôùigian laän, sai soùt vaø haønh vi khoâng tuaân thuû.
NQL (giaùm ñoác) coù traùch nhieäm ñaûm baûo hoaï t ñoäng ñôn vò tuaân thuû ñu ùng phaùpluaä t vaø caùc quy ñònh hieän haønh; ngaên ngöøa, phaùt hieän vaø xöû lyù nhöõng gian laän, saisoùt vaø nhöõng haønh vi khoâng tuaân thuû.
Ba øi gia ûng Kieåm toa ùn Chöông II: Nhö õng khaùi nieäm cô ba ûn trong K ie åm toa ùn
1. Khaùi nieäm troïng yeáu.Trong kieåm toaùn, KTV khoâng theå ñöa ra y ù kieán ñaûm baûo chính xaùc veà BCTC. Nhöng KTV phaûi coù traùch nhieäm ñaûm baûo coâng boá moïi khía caïnh troïng yeáu laøm aûnh höôûng ñeánngöôøi ñoïc BCTC. Khaùi nieäm troïng yeáu:Troïng yeáu laø khaùi nieäm theå hieän taàm quan troïng veàtaàm côû vaø baûn chaát cuûa thoâng tin taøi chính – keá toaùn,maø neáu khoâng theå hieän treân BCTC seõ aûnh höôûng ñeánngöôøi söû duïng BCTC.Caùch khaùc: Troïng yeáu laø khaùi nieäm veà taàm côû vaøbaûn chaát cuûa sai phaïm laøm ngöôøi ñoïc BCTC bò gaëp sai laàm.
2. Phöông phaùp xaùc ñònh möùc troïng yeáu: chuû yeáu döïa vaøoxeùt ñoaùn ngheà nghieäp cuûa KTV treân 2 khía caïnhtaàm côû vaø baûn chaát cuûa sai phaïm.
IV. Khaùi nieäm troïng yeáu vaø ruûi ro trong kieåm toaùn.
- Khi phaùt hieän gian laän, sai soùt vaø haønh vi khoâng tuaân thuû gaây aûnh höôûng troïng yeáu ñeán BCTC cuûa nhaân vieân taïi ñôn vò, thì KTV phaûi thoâng baùo cho Giaùm ñoác hoaëc ngöôøi ñöùng ñaàu ñôn vò ñöôïc kieåm toaùn.
- Khi phaùt hieän gian laän, sai soùt vaø haønh vi khoâng tuaân thuû gaây aûnh höôûng troïng yeáu ñeán BCTC cuûa NQL thì KTV phaûi thoâng baùo cho caáp treân tröïc tieáp quaûn lyù KTV vaø tham khaûo yù kieán chuyeân gia tö vaán phaùp luaät.
- Khi phaùt hieän gian laän, sai soùt vaø haønh vi khoâng tuaân thuû gaây aûnh höôûng troïng yeáu ñeán BCTC maø ñôn vò khoâng söûa chöõa hoaëc khoâng phaûn aùnh ñaày ñuû thì KTV phaûi thoâng baùo cho ngöôøi söû duïng baùo caùo taøi chính baèng caùch ñöa ra yù kieán chaáp nhaän töøngphaàn hoaëc yù kieán khoâng chaáp nhaän.
- Trong tröôøng hôïp phaùt hieän gian laän, sai soùt vaø haønh vi khoâng tuaân thuû maø theo quy ñònh phaùp luaät thì KTV phaûi thoâng baùo cho cô quan chöùcnaêng coù lieân quan.
- Khi ñôn vò khoâng coù bieän phaùp xöû lyù gian laän maø KTV cho laø caàn thieát thì KTV ñöôïc pheùp chaám döùt hôïp ñoàng kieåm toaùn.
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Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
a. Khaùi nieäm: laø ruûi ro maø KTV ñöa ra yù kieán nhaän xeùt khoâng ñuùng veà BCTC.
b. Caùc ruûi ro aûnh höôûng ñeán AR.
b.1. Ruûi ro tieàm taøng (IR): laø khaû naêng xaûy ra sai phaïm troïng yeáu tieàm aån trong HÑSXKD hoaëc trong baûn chaát cuûa khoaûn muïc vôùi giaû ñònh khoâng coù heä thoáng KSNB.
b.2. Ruûi ro kieåm soaùt (CR): laø khaû naêng xaûy ra sai phaïm troïng yeáu maø heä thoáng KSNB khoâng phaùt hieän hoaëc ngaên chaën ñöôïc.
b.3. Ruûi ro phaùt hieän (DR): laø ruûi ro maø caùc thöû nghieäm cô baûn cuûa KTV khoâng phaùt hieän caùc sai phaïm troïng yeáu treân soá dö taøi khoaûn, nghieäp vuï, khoaûn muïc treân BCTC.
3. Ruûi ro kieåm toaùn (AR).
Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
V. Khaùi nieäm hoaït ñoäng lieân tuïc.(VAS 01)Laø giaû ñònh doanh nghieäp ñang hoaït ñoäng lieân tuïc vaø seõ tieáp
tuïc hoaït ñoäng kinh doanh trong töông lai gaàn, nghóa laø doanh nghieäp khoâng coù yù ñònh cuõng nhö khoâng buoäc phaûi ngöng hoaït ñoäng hoaëc laø phaûi thu heïp ñaùng keå quy moâ hoaït ñoäng cuûa mình.
BCTC ñöôïc laäp treân cô sôû doanh nghieäp ñang hoaït ñoäng lieân tuïc taïi moät thôøi ñieåm nhaát ñònh (thôøi ñieåm khoùa soå).
Caùc bieåu hieän cho thaáy khaùi nieäm hoaït ñoäng lieân tuïc bò vi phaïm
1. Caùc bieåu hieän taøi chính.Caùc bieåu hieän taøi chính.
2. Caùc bieåu hieän hoaït ñoäng.Caùc bieåu hieän hoaït ñoäng.
3. Caùc bieåu hieän khaùc.Caùc bieåu hieän khaùc.
Baøi giaûng Kieåm toaùn Chöông II: Nhöõng khaùi nieäm cô baûn trong Kieåm toaùn
IR
Heä thoáng KSNB
Coâng vieäc cuûa KTV
CR
DR
YÙ kieán sai AR
Minh hoïa caùc ruûi roHÑ
SXKD
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1. Caùc bieåu hieän taøi chính.
- Toång taøi saûn nhoû hôn toång nôï phaûi traû.
- Nôï ngaén haïn vöôït quaù toång TSLÑ.
- Caùc khoaûn vay khoâng coù khaû naêng thanh toaùn, ñaûo nôï.
- Tyû soá taøi chính bò ñaûo ngöôïc.
- Loã kinh doanh trong thöïc teá.
Baøi g i aûn g K i eåm t oaùn
3. Caùc bieåu hieän khaùc.
- Khoâng ñuû voán; khoâng theå thöïc hieän caùc yeâu caàu cuûa phaùp luaät.
- Doanh nghieäp ñang bò kieän, neáu coù keát luaän DN rôi seõ rôi vaøo theá baát lôïi.
- Söï thay ñoåi trong chính saùch phaùp luaät, chính saùch Chính phuû. .
2. Caùc bieåu hieän hoaït ñoäng.
- Thieáu caùn boä chuû choát maø khoâng boå sung ñöôïc.
- Thieáu thò tröôøng chính, thieáu nhaø cung caáp, giaáy pheùp heát haïn.
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CHÖÔNGCHÖÔNG IIIIII
HEÄ THOÁNGHEÄ THOÁNG
KIEÅM SOAÙTKIEÅM SOAÙTNOÄI BOÄÄNOÄI BOÄÄ
I. Khaùi nieäm heä thoáng KSNB.
II. Muïc ñích cuûa heä thoáng KSNB.
III. Caùc boä phaän caáu thaønh cuûa heä thoáng KSNB.
IV. Nhöõng haïn cheá voán coù cuûa heä thoáng KSNB.
Noäi dungNoäi dung
Sau khi tìm hieåu chöông naøy, hoïc vieân seõhieåu bieát veà lyù do NQL thieát keá HTKSNB, hieåu bieát veà caùc boä phaän caáu thaønh cuûa HTKSNB, hieåu bieát veà nhöõng haïn cheá voán coù cuûa HTKSNB.
Giôùi thieäuGiôùi thieäu
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Baøi giaûng Kieåm toaùn Chöông III: Heä Thoáng Kieåm Soaùt Noäi Boä
I. Khaùi nieäm heä thoáng KSNB.Hoaït ñoäng SXKD cuûa DNñöùng tröôùc nhöõng ruûi ro
Kinh doanh thua loãTaøi saûn bò tham oâ, ñaùnh caépVi phaïm phaùp luaätBCTC khoâng trung thöïc
Ñoái phoù ruûi ro NQL ñeà ra nhöõng quy ñònh, chính saùch ñeå ñieàu haønh hoaït ñoäng SXKD. Khaùi nieäm heä thoáng KSNB: laø nhöõng noäi quy, chính saùch, caùc thuû tuïc kieåm soaùt ñöôïc thieát laäp nhaèm ñieàu haønh hoaït ñoäng SXKD, ngaên chaën vaøphaùt hieän sai phaïm.II. Muïc ñích cuûa heä thoáng KSNB.1. Ñieàu haønh vaø quaûn lyù hoaït ñoäng SXKD coù hieäu quaû.2. Khuyeán khích nhaân vieân gaén boù vôùi noäi quy, chính saùch ñeà ra.3. Phaùt hieän vaø ngaên chaën sai phaïm.4. Ghi cheùp keá toaùn ñaày ñuû, chính xaùc, kòp thôøi.5. Laäp BCTC trung thöïc, ñuùng phaùp luaät vaø kòp thôøi.6. Baûo veä taøi saûn vaø soå saùch taïi ñôn vò.
Baøi giaûng Kieåm toaùn Chöông III: Heä Thoáng Kieåm Soaùt Noäi Boä
III. Caùc boä phaän caáu thaønh cuûa heä thoáng KSNB.
Heä thoángKSNB
Cô caáu toå chöùcCô caáu toå chöùc
Chính saùch nhaân söïChính saùch nhaân söï
HT keá hoaïch vaø döï toaùnHT keá hoaïch vaø döï toaùn
Kieåm toaùn noäi boäKieåm toaùn noäi boä
UÛy ban kieåm toaùnUÛy ban kieåm toaùn
Caùc nhaân toá beân ngoaøiCaùc nhaân toá beân ngoaøi
Moâi tröôøngMoâi tröôøngkieåm soaùtkieåm soaùt
Heä thoángHeä thoángthoâng tinthoâng tin(Thoâng tin(Thoâng tinKeá toaùn)Keá toaùn)
HT chöùng töø goác
HT soå saùch Keá toaùn
HT BC Keá toaùn
Thieát laäp muïc tieâu Ñaëc thuø quaûn lyùÑaëc thuø quaûn lyùNhaän dieän
vaø ñaùnh giaù ruûi ro
Ñaùnh giaù ruûi roÑaùnh giaù ruûi ro
Giaùm saùtGiaùm saùt
Kieåm soaùt tröïc tieáp
Kieåm soaùt toång quaùt
Caùc thuû tuïc kieåm soaùtCaùc thuû tuïc kieåm soaùt
Giaùm saùt thöôøng xuyeân
Giaùm saùt ñònh kyø
Kieåm soaùt vaät chaát
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Baøi g i aûn g K i eåm t oaùn
Laø boä phaän quan trong nhaát; quyeát ñònh toaøn boä heä thoáng Kieåm soaùt noäi boä taïi DN.
Vieäc thieát keá caùc boä phaän trong moâi tröôøng kieåm soaùt ñöôïc quyeát ñònh bôûinhaän thöùc vaø quan ñieåm cuûa nhaø quaûn lyù.
Moâi tröôøng kieåm soaùt ?.
Baøi g i aûn g K i eåm t oaùn
Laø boä maùy toå chöùc ñeå thöïc hieän caùc hoaït ñoäng saûn xuaát kinh doanh nhaèm ñaït caùc muïc tieâu cuûa DN; phuï thuoäc raát lôùn vaøo quy moâ vaø tính chaát hoaït ñoäng cuûa DN.
Cô caáu toå chöùc thöïc chaát laø söï phaân chia traùch nhieäm vaø quyeàn haïn giöõa caùc thaønh vieân trong ñôn vò; ñöôïc moâ taû qua sô ñoà toå chöùc.
Ñeå th.keá 1 cô caáu toå chöùc hieäu quaû phaûi tuaân thuû caùc nguyeân taéc sau:+ Th.laäp söï ñieàu haønh vaø kieåm soaùt treân toaøn boä hoaït ñoäng; khoâng boû soùt
lónh vöïc naøo ñoàng thôøi khoâng coù söï choàng cheùo giöõa caùc boä phaän.+ Thöïc hieän söï phaân chia 3 chöùc naêng: xöû lyù nghieäp vuï, ghi cheùp
soå saùch, baûo quaûn taøi saûn.+ Baûo ñaûm söï ñoäc laäp töông ñoái giöõa caùc boä phaän.
Cô caáu toå chöùc ?.
Baøi g i aûn g K i eåm t oaùn
Laø ñaëc ñieåm veà quaûn lyù vaø phong caùch hoaït ñoäng cuûaNQL, ñöôïc theå hieän qua:- Quan ñieåm quaûn lyù: quan ñieåm cuûa nhaø quaûn lyù veà ruûi ro & lôïi nhuaän.- Cô caáu quyeàn löïc: Cô caáu toå chöùc boä maùy quaûn lyù taïi DN.
+ Cô caáu quyeàn löïc taäp trung: quyeàn löïc taäp trung vaøo moät NQL hoaëc moät nhoùm NQL.
+ Cô caáu quyeàn löïc phaân taùn: quyeàn löïc phaân taùn cho nhieàu NQL, nhieàu boä phaän trong DN.
Ñaëc thuø quaûn lyù ?.
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Bao goàm toaøn boä caùc phöông phaùp quaûn lyù vaø cheá ñoä cuûañôn vò lieân quan ñeán coâng nhaân vieân taïi DN, bao goàm:
+ Chính saùch tuyeån duïng+ Chính saùch ñaøo taïo+ Chính saùch söû duïng+ Chính saùch tieàn löông+ Chính saùch khen thöôûng+ Chính saùch kyû luaät+ Chính saùch thoâi vieäc, sa thaûi.
Chính saùch nhaân söï ?.
Laø moät boä phaän chöùc naêng trong DN, thöïc hieän giaùm saùt vaø ñaùnh giaù toaøn boä hoaït ñoäng ñôn vò trong ñoù coù HTKSNB vaø heä thoáng thoâng tin keá toaùn.
Ñeå phaùt huy hieäu quaû, boä phaän KTNB phaûi ñaûm baûo 2 ñieàu kieän:
+ Veà toå chöùc: tröïc thuoäc quaûn lyù cao nhaát ñeå khoâng bò giôùi haïn phaïm vi hoaït ñoäng.+ Veà nhaân söï: coù naêng löïc ñuû khaû naêng thöïc hieän coâng vieäc.
Kieåm toaùn noäi boä ?.
Bao goàm: - Heä thoáng döï toaùn tieâu thuï.- Heä thoáng döï toaùn saûn xuaát.- Heä thoáng döï toaùn tieàn.- Heä thoáng döï toaùn baùo caùo KQKD.- Heä thoáng döï toaùn Baûng CÑKT.
Heä thoáng keá hoaïch vaø döï toaùn ?.
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Uûy ban kieåm toaùn ?.
Coâng ty Ña Quoác Gia,Coâng ty Xuyeân Quoác Gia,Taäp Ñoaøn Kinh Teá,
Laø 1 nhoùm KTV thuoäc 1 Cty Kieåm toaùn thöïc hieän giaùm saùt hoaït ñoäng caùc ñôn vò thaønh vieân cuûa Cty Ña quoác gia, Cty xuyeân quoác gia, Taäp ñoaøn kinh teá.
Coâng tythaønh vieân A
Coâng tythaønh vieân B
Cty Kieåm toaùn YCty Kieåm toaùn X
Giaùm saùt hoaït ñoäng Giaùm saùt hoaït ñoäng
Thueâ Thueâ
Ñaùnh giaù ruûi ro bao goàm vieäc nhaän daïng, ñaùnh giaù vaø quaûn lyù ruûi ro coù theå phaùt sinh trong quaù trình HÑSXKD.
Kinh doanh phaûi chaáp nhaän ruûi ro, ta khoâng theå naøo haïn cheá ruûi ro baèng khoâng. Vaán ñeà laø NQL chaáp nhaän ôû möùc ruûi ro naøo vaø phaûi laøm gì ñeå ñoái phoù vôùi ruûi ro.
Ñeå ñaùnh giaù ruûi ro caàn phaûi:
Ñaùnh giaù ruûi ro ?.
Laø nhöõng nhaân toá beân ngoaøi coù aûnh höôûng ñeán HTKSNB nhö:
+ Chính saùch phaùp luaät+ Ñoái thuû caïnh tranh+ Chuû nôï+ Khaùch haøng ...
Caùc nhaân toá beân ngoaøi ?.
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Bao goàm:+ Muïc tieâu chung cho toaøn boä ñôn vò: DT, CP, LN. + Muïc tieâu rieâng cho töøng boä phaän trong DN: DT, CP.
Thieát laäp muïc tieâu ñôn vò ?.
Bao goàm caùc keânh thoâng tin töø:
+ Caáp treân Caáp döôùi
+ Doanh nghieäp Beân ngoaøi
Laø ñieàu kieän tieân quyeát cho vieäc thieát laäp, duy trì vaø naâng cao naêng löïc kieåm soaùt trong DN.
Heä thoáng thoâng tin vaø truyeàn thoâng ?.
Heä thoáng thoâng tin Keá toaùnKeá toaùn giöõ vai troø quan troïng nhaát!
Nhaän dieän, phaân tích vaø quaûn lyù ruûi ro khieán cho caùc muïc tieâu ñôn vò khoâng thöïc hieän ñöôïc.
Nhaän dieän vaø ñaùnh giaù ruûi ro ?.
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Moät heä thoáng keá toaùn hieäu quaû phaûi ñaûm baûo caùc muïc tieâu toång quaùt sau:+ Tính coù thöïc: chæ ghi cheùp caùc nghieäp vuï coù thöïc.+ Söï pheâ chuaån: taát caû hoaït ñoäng, nghieäp vuï vaø chöùng töø ñeàu phaûi
ñöôïc pheâ duyeät theo ñuùng nguyeân taéc.+ Tính ñaày ñuû: phaûi ghi cheùp ñaày ñuû moïi NVKT phaùt sinh vaøo soå saùch
keá toaùn.+ Söï ñaùnh giaù: ghi cheùp nghieäp vuï kinh teá ñuùng giaù trò.+ Tính ñuùng kyø: ñaûm baûo caùc nghieäp vuï kinh teá phaùt sinh ñöôïc ghi
cheùp kòp thôøi, ñuùng kyø, ñuùng nieân ñoä keá toaùn.+ Söï phaân loaïi: ñaûm baûo caùc NVKT ñöôïc ghi cheùp ñuùng taøi khoaûn, ñuùng
soå saùch keá toaùn, trình baøy vaø coâng boá ñuùng chuaån möïc treân BCTC.
Heä thoáng thoâng tin Keá toaùn Keá toaùn !
Bao goàm:+ Heä thoáng taøi khoaûn keá toaùn.+ Heä thoáng soå chi tieát.+ Heä thoáng soå caùi.
- Duøng ñeå ghi cheùp NVKT phaùt sinh;- Cô sôû laäp BCTC;- Cô sôû phuïc vuï coâng taùc quaûn lyù ngaén haïn.
Heä thoáng soå saùch keá toaùn ?.
Coù vai troø quan troïng trong quy trình Keá toaùn vaø HTKSNB, quyeát ñònh tính trung thöïc vaø chính xaùc
trong Heä thoáng thoâng tin keá toaùn.
- Cô sôû chöùng minh cho NVKT ñaõ thöïc söï phaùt sinh;
- Cô sôû ghi cheùp NVKT phaùt sinh vaøo soå saùch keá toaùn;
- Cô sôû ktra, ksoaùt, thanh tra, kieåm toaùn trong keá toaùn.
Heä thoáng chöùng töø goác ?.
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Laø nhöõng thuû tuïc kieåm soaùt treân töøngnghieäp vuï, töøng hoaït ñoäng taïi DN.
Chuû yeáu do nhöõng nhaân vieân (boä phaän) thöïc hieän nghieäp vuï, thöïc hieän hoaït ñoäng ñoù tieán haønh.
Kieåm soaùt tröïc tieáp ?.
Bao goàm:+ Baùo caùo taøi chính.+ Baùo caùo thueá.+ Quyeát toaùn XDCB.+ Baùo caùo khaùc.
- Cô sôû phuïc vuï quaûn lyù daøi haïn.- Cung caáp thoâng tin ra beân ngoaøi.
Heä thoáng Baùo caùo keá toaùn ?.
Laø nhöõng thuû tuïc kieåm tra giuùp cho nhöõng noäi quy, chính saùch cuûa DN
ñöôïc thöïc hieän.Bao goàm:
Thuû tuïc kieåm soaùt ?.
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Laø nhöõng thuû tuïc kieåm soaùt treân heä thoángcoâng vieäc, treân quy trình xöû lyù nghieäp vuï.
Thuû tuïc kieåm soaùt toång quaùt ñöôïc tieán haønh bôûi caùc caù nhaân(boä phaän) khaùc vôùi caù nhaân (boä phaän) ñang thöïc hieän nghieäp vuï.
Ñöôïc xaây döïng döïa treân 3 nguyeân taéc:- Nguyeân taéc phaân coâng phaân nhieäm.- Nguyeân taéc baát kieâm nhieäm.- Nguyeân taéc uûy quyeàn.
Kieåm soaùt toång quaùt (kieåm soaùt ñoäc laäp) ?.
Laø boä phaän kieåm tra vieäc thöïc hieän caùc thuû tuïc kieåm soaùt.
Giaùm saùt laø quaù trình NQL ñaùnh giaù chaát löôïng cuûa HTKSNB. Xem xeùt noù coù vaän haønh theo
ñuùng thieát keá ñeà ra hay khoâng, vaø coù caàn thieát phaûi ñieàu chænh cho phuø hôïp vôùi söï phaùt trieån
DN hay khoâng ?.Bao goàm:
Giaùm saùt ?.
Laø nhöõng thuû tuïc kieåm soaùt ñaûm baûo an toaøn taøi saûn, thoâng tin DN.
Kieåm soaùt vaät chaát (baûo veä taøi saûn) ?.
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Baøi giaûng Kieåm toaùn Chöông III: Heä Thoáng Kieåm Soaùt Noäi Boä
IV. Nhöõng haïn cheá voán coù cuûa heä thoáng KSNB.1. Nhöõng nhaân toá ñe doïa hieäu quaû cuûa heä thoáng KSNB.
- Quan ñieåm NQL ñoù laø chi phí boû ra phaûi nhoû hôn lôïi ích mang laïi.- NQL laïm quyeàn.- Söï tieáp caän taøi saûn.- Coi troïng hình thöùc hôn baûn chaát.- Söï maâu thuaån quyeàn lôïi.
2. Nhöõng haïn cheá voán coù cuûa heä thoáng KSNB.1. Haïn cheá xuaát phaùt töø baûn thaân con ngöôøi nhö voâ yù, baát caån, ñaõng trí, hieåu sai nghieäp vuï.
2. Haïn cheá xuaát phaùt töø söï thoâng ñoàng.
3. Haïn cheá töø yeâu caàu NQL laø chi phí nhoû hôn lôïi ích.
4. Haïn cheá töø vieäc kieåm tra chæ taäp trung ôû sai phaïm bieát tröôùc hoaëc thöôøng xuyeân vaø boû qua nhöõng sai phaïm baát thöôøng.
5. Haïn cheá töø nhöõng thuû tuïc kieåm soaùt khoâng coøn phuø hôïp khi ñieàu kieän hoaït ñoäng DN thay ñoåi.
Ñöôïc thöïc hieän thoâng qua vieäc tieáp nhaän caùcyù kieán ñoùng goùp cuûa khaùch haøng, nhaø cung caáp,
hoaëc caùc baùo caùo hoaït ñoäng cuûa DN.
Giaùm saùt thöôøng xuyeân ?.
Ñöôïc thöïc hieän thoâng qua caùc cuoäc kieåm toaùn ñònh kyø do kieåm toaùn vieân noäi boä,
hoaëc do kieåm toaùn vieân ñoäc laäp thöïc hieän.
Giaùm saùt ñònh kyø ?.
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CHÖÔNGCHÖÔNG IVIV
LAÄP KEÁ HOAÏCH LAÄP KEÁ HOAÏCH KIEÅM TOAÙNKIEÅM TOAÙN
I. Giai ñoaïn tieàn keá hoaïch.
II. Phaân coâng kieåm toaùn vieân.
III. Laäp keá hoaïch kieåm toaùn.
Noäi dungNoäi dung
Sau khi tìm hieåu chöông naøy, hoïc vieân seõ naém ñöôïc nhöõng böôùc thöïc hieän coâng vieäc trong quy trình laäp keáhoaïch kieåm toaùn goàm caùc giai ñoaïn:- Tieàn keá hoaïch kieåm toaùn.- Phaân coâng kieåm toaùn vieân.- Laäp keá hoaïch kieåm toaùn.
Giôùi thieäuGiôùi thieäu
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Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
I. Giai ñoaïn tieàn keá hoaïch.1. Tieáp caän vôùi khaùc haøng.
+ Muïc ñích:
Xaùc ñònh nhu caàu khaùch haøng vaøkhaû naêng phuïc vuï khaùch haøng.
Xaùc ñònh ruûi ro kieåm toaùn (AR).
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
+ Tieáp caän khaùch haøng cuû:
Caäp nhaät thoâng tin ñeå ñaùnh giaù khaû naêng phuïc vuï khaùch haøng
xem xeùt tieáp tuïc thöïc hieän hôïp ñoàng hay khoâng ?.xem xeùt tieáp tuïc thöïc hieän hôïp ñoàng hay khoâng ?.
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
+ Tieáp caän khaùch haøng môùi: Thu thaäp thoâng tin veà:
Lónh vöïc saûn xuaát kinh doanh.Chính saùch phaùp luaät ñoái vôùi hoaït ñoäng SXKD ñôn vò.Tình traïng taøi chính.Lyù do môøi kieåm toaùn.
Phöông thöùc thu thaäp thoâng tin:Töø khaùch haøng.Töø baùo chí.Töø taïp chí chuyeân ngaønh.Töø caùc phöông tieän thoâng tin ñaïi chuùng.Töø kieåm toaùn vieân tieàn nhieäm (neáu coù). Ñaùnh giaù nhu caàu khaùch haøng ñaùnh giaù khaû naêng phuïc vuï khaùch haøng
quyeát ñònh thoûa thuaän sô boä. Ñaùnh giaù ruûi ro kieåm toaùn (AR).
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Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
2. Thoûa thuaän sô boä vôùi khaùch haøng.Nhöõng vaán ñeà caàn thoûa thuaän:
Muïc ñích vaø phaïm vi kieåm toaùn. Thôøi gian thöïc hieän kieåm toaùn. Thôøi gian hôïp ñoàng kieåm toaùn. Caùc vaán ñeà phuïc vuï khaùch haøng. Vieäc cung caáp thoâng tin taøi lieäu. Vaán ñeà kieåm tra soá dö ñaàu kyø. Vieäc söû duïng nhaân vieân, thieát bò vaên phoøng. Phí kieåm toaùn.
Quyeát ñònh kyù hôïp ñoàng kieåm toaùn.
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
II. Phaân coâng kieåm toaùn vieân.Coâng vieäc kieåm toaùn chæ ñöôïc phaân coâng cho nhöõng
nhaân vieân ñöôïc ñaøo taïo töông xöùng, coù kinh nghieäm vaø naêng löïc chuyeân moân ñaùp öùng ñöôïc yeâu caàu thöïc teá.
Phaân coâng kieåm toaùn vieân theo 2 höôùng:+ Haïn cheá thay ñoåi kieåm toaùn vieân nhaèm giuùp kieåm toaùn
vieân naém vöõng veà ñôn vò ñöôïc kieåm toaùn qua nhieàu naêm.+ Luaân chuyeån kieåm toaùn vieân ñeå traùnh quaù quen thuoäc
khaùch haøng deã taïo neân söùc yø, kieåm tra deã theo loái moøn, maát tính khaùch quan vaø ñoäc laäp.
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
3. Hôïp ñoàng kieåm toaùn. (VSA 210)Laø söï thoûa thuaän baèng vaên baûn giöõa caùc beân tham gia kyù keát (coâng ty kieåm toaùn vaø khaùch haøng) veà caùc ñieàu khoaûn vaø ñieàu kieän thöïc hieän kieåm toaùn cuûa khaùch haøng vaø coâng ty kieåm toaùn.
Hôïp ñoàng kieåm toaùn xaùc ñònh roõnhöõng noäi dung ñaõ thoûa thuaän sô boä:
Muïc tieâu vaø phaïm vi kieåm toaùn Quyeàn haïn vaø traùch nhieäm moãi beân Hình thöùc baùo caùo kieåm toaùn Thôøi gian thöïc hieän Caùc ñieàu khoaûn veà phí kieåm toaùn
Caùc xöû lyù khi coù tranh chaáp
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Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
III. Laäp keá hoaïch kieåm toaùn.1. Phaân chia BCTC thaønh nhöõng boä phaän; nhöõng
kh.muïc caàn kieåm toaùn.
- Phaân chia theo soá dö taøi khoaûn: döïa vaøo caùc khoaûn muïc caáu thaønh cuûa BCTC ñeå phaân chia BCTC.
- Phaân chia theo chu trình nghieäp vuï: döïa vaøo moái quan heä giöõa caùc nghieäp vuï hay caùc taøi khoaûn trong moät chu trình ñeå phaân chia BCTC.
Chu trìnhtieâu thuï
Voán baèng tieàn
Chu trình taøi chính
Chu trình saûn xuaát
Chu trìnhmua haøng vaø thanh toaùn
Chu trình tieàn löông
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
2. Tìm hieåu khaùch haøng (VSA 310).Muïc ñích tìm hieåu: xaùc ñònh ruûi ro tieàm taøng (IR) cho toaøn
boä BCTC vaø cho töøng khoaûn muïc treân BCTC.
Nhöõng phöông dieän caàn tìm hieåu: Hieåu bieát chung veà neàn kinh teá. Moâi tröôøng vaø lónh vöïc hoaït ñoäng cuûa ñôn vò. Nhöõng nhaân toá noäi taïi cuûa ñôn vò:
+ Caùc ñaëc ñieåm quan troïng veà sôû höõu vaø quaûn lyù;+ Tình hình kinh doanh cuûa ñôn vò;+ Khaû naêng taøi chính;+ Moâi tröôøng laäp BCTC;+ Yeáu toá luaät phaùp.
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
- Phaân chia theo quy moâ hoaït ñoäng: döïa vaøo quy moâ hoaït ñoäng vaø cô caáu toå chöùc cuûa khaùch haøng ñeå phaân chia BCTC.
Coâng ty ABC
Coâng ty phuï thuoäc X
Tieàn maët Toàn khoKhoaûn phaûi thu
Caùc khoaûn phaûi thu töøbaùn leõ
Caùc khoaûn phaûi thu giöõa caùc beân höõu quan
Khoaûn nôï khoù ñoøi
Khaùch haøng FKhaùch haøng D
Coâng ty phuï thuoäc Y Coâng ty phuï thuoäc Z
…..
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Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
Phöông phaùp tìm hieåu: Thu thaäp vaø nghieân cöùu thoâng tin ñôn vò.* Ñoái vôùi khaùch haøng môùi:
+ Giaáy pheùp thaønh laäp.+ Giaáy pheùp kinh doanh, ñieàu leä coâng ty.+ Caùc baùo caùo, caùc bieân baûn kieåm tra.+ Caùc bieân baûn hoäi hoïp.+ Caùc hôïp ñoàng, cam keát quan troïng.+ Nhaän dieän caùc beân höõu quan.
* Ñoái vôùi khaùch haøng cuû: Tìm hieåu nhöõng thay ñoåi so vôùi naêm tröôùc. Phoûng vaán NQL, nhaân vieân ñôn vò. Quan saùt hoaït ñoäng ñôn vò.
Phaân tích sô boä.
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
Baûng töôøng thuaät.
Baûng caâu hoûi.
Löu ñoà.
Ñaùnh giaù sô boä ruûi ro kieåm soaùt (CR).
+ Neáu HTKSNB toát (höõu hieäu vaø hieäu quaû) CR thaáp
+ Neáu HTKSNB yeáu keùm CR cao
+ Neáu HTKSNB khoâng toàn taïi CR = 100%.
Phöông phaùp moâ taû hieåu bieát veà HTKSNB:
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
3. Tìm hieåu heä thoáng KSNB.Muïc ñích tìm hieåu: sô boä ñaùnh giaù ruûi ro kieåm soaùt (CR) cho toaøn boä BCTC vaø cho töøng khoaûn muïc treân BCTC.
Nhöõng noäi dung caàn tìm hieåu: Tìm hieåu veà moâi tröôøng kieåm soaùt. Tìm hieåu veà ñaùnh giaù ruûi ro. Tìm hieåu veà thoâng tin vaø truyeàn thoâng. Tìm hieåu veà caùc hoaït ñoäng kieåm soaùt. Tìm hieåu veà vieäc giaùm saùt.
Phöông phaùp tìm hieåu HTKSNB: Döïa vaøo kinh nghieäm kieåm toaùn tröôùc ñaây taïi ñôn vò. Phoûng vaán NQL, nhaân vieân giaùm saùt, nhaân vieân ñôn vò. Kieåm tra taøi lieäu vaø soå saùch. Quan saùt hoaït ñoäng kieåm soaùt taïi ñôn vò.
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Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
Muïc ñích: Xaùc ñònh tyû leä sai phaïm cho pheùp KTV khoâng phaùt hieän ñöôïc trong quaù trình kieåm toaùn treân toaøn boä BCTCvaø treân töøng khoaûn muïc treân BCTC. Khoái löôïng coâng vieäc kieåm toaùn döï kieán (thöû nghieäm cô baûn döï kieán) = 1 - DR.
4. Xaùc ñònh RR phaùt hieän (DR).
Böôùc 1: Xaùc ñònh ruûi ro kieåm toaùn (AR)Böôùc 2: Xaùc ñònh ruûi ro tieàm taøng (IR)Böôùc 3: Xaùc ñònh sô boä ruûi ro kieåm soaùt (CR)Böôùc 4: Xaùc ñònh ruûi ro phaùt hieän (DR)=> Thöû nghieäm cô baûn döï kieán (1 – DR)
Quy trình xaùc ñònh ruûi ro phaùt hieän (DR):
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
Muïc ñích: Xaùc ñònh soá tieàn sai phaïm cho pheùp KTV chaáp nhaän BCTC cuûa ñôn vò ñöôïc kieåm toaùn.
Öôùc tính ban ñaàu veà möùc troïng yeáu treân toaøn boä BCTC
Phaân boå öôùc tính ban ñaàu veà möùc troïng yeáu cho töøng khoaûn muïc treân BCTC
Öôùc tính sai phaïm cho töøng khoaûn muïctreân BCTC
Toång hôïp öôùc tính sai phaïmtreân toaøn boä BCTC
So saùnh öôùc tính sai phaïm vôùi öôùc tính ban ñaàu veà möùc troïng yeáu treân toaøn boä BCTC vaø treân töøng khoaûn muïc
5. Xaùc ñònh troïng yeáu.
Quy trình xaùc ñònh troïng yeáu:
Baøi giaûng Kieåm toaùn Chöông IV: Laäp keá hoaïch Kieåm Toaùn
Moâ hình xaùc ñònh ruûi ro phaùt hieän:
ÑÑaaùùnnhh ggiiaaùù ccuuûûaa KKTTVV vveeàà CCRR RRuuûûii rroo pphhaaùùtt hhiieeäänn (( DDRR)) CCaaoo TT..BBììnnhh TThhaaáápp
CCaaoo TTooááii tthhiieeååuu Thaáp T.Bình TT..BBììnnhh Thaáp T.Bình Cao
ÑÑaaùùnnhh ggiiaaùù ccuuûûaa KKTTVV vveeàà IIRR TThhaaáápp T.Bình Cao Toái ña
AR AARR == IIRR xx CCRR xx DDRR DDRR ==
IIRR xx CCRR
Ma traän xaùc ñònh ruûi ro phaùt hieän:
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CHÖÔNGCHÖÔNG VV
BAÈNG CHÖÙNG BAÈNG CHÖÙNG KIEÅM TOAÙNKIEÅM TOAÙN
I. Khaùi nieäm.
II. Phaân loaïi baèng chöùng kieåm toaùn.
III. Caùc yeâu caàu cuûa baèng chöùng kieåm toaùn.
IV. Caùc kyõ thuaät thu thaäp baèng chöùng kieåm toaùn.
V. Hoà sô kieåm toaùn.
Noäi dungNoäi dung
Sau khi tìm hieåu chöông naøy, hoïc vieân seõ naém vöõng nhöõng vaán ñeà lieân quan ñeán vieäc thu thaäp baèng chöùng trong kieåm toaùn nhö:
- Baèng chöùng kieåm toaùn laø gì.- Baèng chöùng kieåm toaùn goàm coù nhöõng loaïi naøo.- Nhöõng yeâu caàu khi thu thaäp baèng chöùng.- Caùc kyõ thuaät thu thaäp baèng chöùng kieåm toaùn.- Caùc hieåu bieát veà hoà sô kieåm toaùn.
Giôùi thieäuGiôùi thieäu
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Baøi giaûng Kieåm toaùn Chöông V: Baèng Chöùng Kieåm Toaùn
I. Baèng chöùng kieåm toaùn: bao goàm taát caû nhöõng thoâng tin taøi lieäu do KTV thu thaäp laøm cô sôû cho nhöõng nhaän xeùt veà baùo caùo ñöôïc kieåm toaùn.II. Phaân loaïi baèng chöùng kieåm toaùn.
1. Phaân loaïi baèng chöùng theo nguoàn goác:1.1. Baèng chöùng kieåm toaùn do kieåm toaùn vieân töï khai thaùc vaø phaùt hieän ñöôïc.
1.1.1. Baèng chöùng kieåm toaùn do kieåm toaùn vieân tröïc tieáp tham gia kieåm keâ.1.1.2. Baèng chöùng kieåm toaùn do kieåm toaùn vieân töï tính toaùn ñöôïc.1.1.3. Baèng chöùng kieåm toaùn do kieåm toaùn vieân quan saùt ñöôïc.
1.2. Baèng chöùng kieåm toaùn do doanh nghieäp cung caáp cho KTV.1.2.1. Baèng chöùng do DN phaùt haønh beân ngoaøi DN KTV.1.2.2. Baèng chöùng do DN phaùt haønh noäi boä DN KTV.1.2.3. Baèng chöùng do NQL, caùn boä chuû choát DN cung caáp cho KTV.
1.3. Baèng chöùng kieåm toaùn do beân ngoaøi doanh nghieäp cung caáp cho KTV.1.3.1. Baèng chöùng do caùc cô quan nhaø nöôùc cung caáp cho KTV.1.3.2. Baèng chöùng do beân ngoaøi cung caáp tröïc tieáp cho KTV.1.3.3. Baèng chöùng do beân ngoaøi cung caáp giaùn tieáp cho KTV
Laø nhöõng baèng chöùng maø noäi dungchöùng minh cho vaät chaát cuûa DN.
Baèng chöùng vaät chaát ?.
Baøi giaûng Kieåm toaùn Chöông V: Baèng Chöùng Kieåm Toaùn
2. Phaân loaïi baèng chöùng theo hình thaùi bieåu hieän:
2.12.1. Baèng chöùng vaät chaát.2.22.2. Baèng chöùng taøi lieäu.2.32.3. Baèng chöùng phoûng vaán.
3. Baèng chöùng kieåm toaùn ñaëc bieät:
3.1. Yù kieán chuyeân gia.3.2. Thö giaûi trình nhaø quaûn lyù.3.3. Baèng chöùng kieåm toaùn noäi boä.3.4. Baèng chöùng kieåm toaùn vieân khaùc.
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Laø nhöõng baèng chöùng maø noäi dung chöùng minh cho thoâng tin, taøi lieäu, soå saùch cuûa DN.
Baèng chöùng taøi lieäu ?.
Baøi giaûng Kieåm toaùn Chöông V: Baèng Chöùng Kieåm Toaùn
III. Caùc yeâu caàu cuûa baèng chöùng kieåm toaùn.1. Thích hôïp: laø khaùi nieäm chæ chaát löôïng hay ñoä tin caäy cuûa baèng chöùng kieåm toaùn.
Caùc nhaân toá aûnh höôûng ñeán tính thích hôïp:- Nguoàn goác baèng chöùng kieåm toaùn.- Daïng baèng chöùng kieåm toaùn.- Heä thoáng KSNB.- Söï keát hôïp giöõa caùc baèng chöùng kieåm toaùn.
2. Ñaày ñuû: laø khaùi nieäm chæ soá löôïng baèng chöùng kieåm toaùn.Caùc nhaân toá aûnh höôûng ñeán tính ñaày ñuû:
- Tính thích hôïp cuûa baèng chöùng.- Tính troïng yeáu.- Möùc ruûi ro.
Baèng chöùng phoûng vaán ?.
Laø nhöõng baèng chöùng maø noäi dung chöùng minh cho nhöõng traû lôøi phoûng vaán cuûa DN.
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Baøi giaûng Kieåm toaùn Chöông V: Baèng Chöùng Kieåm Toaùn
IV. Caùc kyõ thuaät thu thaäp baèng chöùng kieåm toaùn.
1. K ieåm tra ñoái chieáu .
-- Kieåm tra vaät chaát.
-- Kieåm tra taøi lieäu.
2. Quan saùt.
3. X aùc nhaän .
4. P hoûn g vaán.
5. Tính toaùn .
6. P haân tích.
Baøi g i aûn g K i eåm t oaùn
Kyõ thuaät kieåm tra taøi lieäu ?.
laø kyõ thuaät xem xeùt, kieåm tra, ñoái chieáu caùc thoâng tin, taøi lieäu, soå saùch, chöùng töø cuûa DN
=> Baèng chöùng: Baèng chöùng taøi lieäu.+ Öu ñieåm: Deå thöïc hieän, coù theå kieåm tra
moïi thoâng tin, taøi lieäu taïi DN.+ Nhöôïc ñieåm: Xaûy ra khi DN coá tình
che giaáu, giaû maïo, söûa ñoåi thoâng tin, taøi lieäu.
Kyõ thuaät kieåm tra vaät chaát ?.laø kyõ thuaät tröïc tieáp tham gia quaù trình
kieåm keâ taïi DN.=> Baèng chöùng: Bieân baûn kieåm keâ.
+ Öu ñieåm: baèng chöùng coù ñoä tin caäy raát cao.+ Nhöôïc ñieåm:
- Chæ cho bieát soá löôïng, khoâng cho bieát chaát löôïng;- Khoâng cho bieát veà maët giaù trò;- Chæ chi bieát söï toàn taïi, khoâng cho bieát quyeàn sôû höõu;- Haïn cheá xuaát phaùt töø kyõ thuaät kieåm tra.
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Kyõ thuaät quan saùt ?.laø kyõ thuaät KTV xem xeùt taän maét caùc coâng vieäc, caùc tieán trình thöïc hieän coâng vieäc cuûa nhaân vieân
ñôn vò.
=> Baèng chöùng: Bieân baûn quan saùt söï vieäc.
+ Öu ñieåm: baèng chöùng coù ñoä tin caäy khaù cao.
+ Nhöôïc ñieåm: chæ coù giaù trò taïi thôøi ñieåm quan saùt.
Kyõ thuaät phoûng vaán ?.laø kyõ thuaät thu thaäp thoâng tin qua söï trao ñoåi
vôùi nhaân vieân, nhaø quaûn lyù cuûa DN.
=> Baèng chöùng: Baûng caâu hoûi phoûng vaán.+ Öu ñieåm: deå thöïc hieän, coù theå thu thaäp nhieàu
thoâng tin.
+ Nhöôïc ñieåm: - Baèng chöùng coù ñoä tin caäy raát thaáp.- Xaûy ra khi naêng löïc vaø tính trung thöïc ngöôøi ñöôïc phoûng vaán bò haïn cheá.
Kyõ thuaät xaùc nhaän ?.laø kyõ thuaät gôûi thö ñeán ngöôøi thöù 3 coù lieân quan
ñeå xaùc nhaän thoâng tin cuûa DN.
=> Baèng chöùng: Thö xaùc nhaän.
+ Öu ñieåm: baèng chöùng coù ñoä tin caäy khaù cao.
+ Nhöôïc ñieåm: - Deå thaát laïc baèng chöùng (thö).
- Xaûy ra khi coù söï thoâng ñoàng.
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Kyõ thuaät tính toaùn ?.laø kyõ thuaät kieåm tra laïi vieäc tính toaùn soá hoïc
veà caùc thoâng tin, taøi lieäu do DN cung caáp.
=> Baèng chöùng: Bieân baûn tính toaùn.
+ Öu ñieåm: Ñoä tin caäy cao.
+ Nhöôïc ñieåm: ñuùng veà maët soá hoïc, khoâng bieát thöïc teá.
- So saùnh thoâng tin taøi chính kyø naøy vôùi thoâng tin töông öùng kyø tröôùc.- So saùnh giöõa soá lieäu thöïc teá vaø soá lieäu döï toaùn.- So saùnh giöõa chæ tieâu cuûa ñôn vò vaø chæ tieâu bình quaân ngaønh.- Nghieân cöùu moái quan heä giöõa caùc thoâng tin taøi chính trong kyø ( tyû soá taøi chính).- Nghieân cöùu moái quan heä giöõa thoâng tin taøi chính vaø thoâng tin phi taøi chính.
Khi phaân tích, ta coù theå so saùnh nhöõng thoâng tin sau:
Kyõ thuaät phaân tích ?.
Laø kyõ thuaät ñaùnh giaù caùc thoâng tin taøi lieäu cuûa DN thoâng qua vieäc nghieân cöùu moái quan heä
giöõa caùc thoâng tin.Kyõ thuaät naøy chæ duøng ñeå phaùt hieän nhöõng
baát thöôøng ñeå taäp trung kieåm tra, khoâng duøng ñeå phaùt hieän sai phaïm.
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Baøi giaûng Kieåm toaùn Chöông V: Baèng Chöù ng Kieåm Toaùn
IV. Hoà sô kieåm toaùn.1. Khaùi nieäm: laø nhöõng taøi lieäu do kieåm toaùn vieân laäp, thuthaäp, söû duïng vaø löu tröõ veà quaù trình kieåm toaùn taïi moät DN.
2. Chöùc naêng hoà sô kieåm toaùn: Löu tröõ baèng chö ùng thu ñöôïc trong quaù trình kieåm toaùn, laøm cô sôû ñöa ra yù kieán nhaän xeùt cuûa kieåm toaùn vieân.
Phuïc vuï cho vieäc phaân coâng vaø pho ái hôïp coâng vieäc.
Laøm cô sôû cho vieäc kieåm tra, giaùm saùt vaø ñaùnh giaù coâng vieäc cuûa KTV.
Laøm taøi lieäu cho kyø kieåm toaùn sau.
Laøm taøi lieäu ñeå ñaøo taïo kieåm toaùn vieân môùi.
Laøm cô sôû phaùp lyù cho coâng vieäc kieåm toa ùn.
Baøi giaûng Kieåm toaùn Chöông V: Baèng Chöùng Kieåm Toaùn
3. Caùc yeâu caàu cuûa hoà sô kieåm toaùn.
Hoà sô kieåm toaùn phaûi coù ñeà muïc roõ raøng.
Hoà sô kieåm toaùn phaûi coù ñaày ñuû chöõ kyù cuûa KTV.
Hoà sô kieåm toaùn phaûi ñöôïc chuù thích ñaày ñuû nguoàn goác döõ lieäu, kyù hieäu söû duïng.
Hoà sô kieåm toaùn phaûi ñaày ñuû, chính xaùc vaø thích hôïp.
Hoà sô kieåm toaùn phaûi ñöôïc trình baøy deã hieåu, roõ raøng.
Hoà sô kieåm toaùn phaûi ñöôïc saép xeáp khoa hoïc.
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CHÖÔNGCHÖÔNG VIVI
PHÖÔNG PHAÙP PHÖÔNG PHAÙP KIEÅM TOAÙNKIEÅM TOAÙN
I. Phöông phaùp kieåm toaùn.
II. Phöông phaùp choïn löïa phaàn töûcho thöû nghieäm.
Noäi dungNoäi dung
Sau khi tìm hieåu chöông naøy, hoïc vieân seõ naém vöõng nhöõng phöông phaùp kieåm toaùn ñöôïc söû duïng trong quaù trình thöïc hieän coâng vieäc kieåm toaùn nhö:
- Phöông phaùp kieåm toaùn tuaân thuû.
- Phöông phaùp kieåm toaùn cô baûn.
- Phöông phaùp choïn maãu trong kieåm toaùn.
Giôùi thieäuGiôùi thieäu
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Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
1.1. PhPhöôöông phang phaùùp kiep kieååm toam toaùùn tuan tuaâân thun thuûû ((ththöûöû nghienghieääm kiem kieååm m soasoaùùtt)):: lalaøø vievieääc kiec kieååm tra m tra ññeeåå thu thathu thaääp bap baèèng chng chöùöùng veng veàà ssöïöï thiethieáát t kekeáá phuphuøø hhôïôïpp ((hhöõöõu hieu hieääuu)) vavaøø ssöïöï vavaään han haøønhnh ((hiehieääu quau quaûû)) cucuûûa hea heääthothoáángng KSNB.KSNB.Muïc ñích: Ñöôïc söû duïng ñeå ñaùnh giaù heä thoáng KSNB Ñaùnh giaù laïi ruûi ro kieåm soaùt Thu heïp thöû nghieäm cô baûn.
Tuøy thuoäc vaøo vieäc caân ñoái giöõa chi phí(vieäc thöïc hieän thöû nghieäm kieåm soaùt ñeåthu heïp thöû nghieäm cô baûn) vaø lôïi ích (vieäc thu heïp thöû nghieäp cô baûn) maø KTV seõchoïn löïa thöïc hieän hay khoâng thöïc hieän thöûnghieäm kieåm soaùt.
I. Phöông phaùp kieåm toaùn.
Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
Quy trình choïn löïa thöïc hieän thöû nghieäm kieåm soaùt
Coù
Coù
Khoâng
Khoâng
Tìm hieåu veà HTKSNB
Ñaùnh giaù sô boä CR
Thieát keá thöû nghieäm cô baûn döï kieán
Coù theå giaûm thaápCR trong thöïc teá ?.
Coù caân ñoái giöõachi phí vaø lôïi ích ?.
Möùc CR ñöôïc ñaùnh giaùcoù gioáng nhö döï kieán ?.
Thieát keá vaø thöïc hieän thöû nghieäm kieåm soaùt
Treân cô sôû keát quaû cuûa thöû nghieäm kieåm soaùt ñaùnh giaù laïi CR
Thay ñoåi TNCB ñaõ döï kieán
Thöïc hieän thöû nghieäm cô baûn
Coù
Khoâng
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Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
-- Phöông phaùp caäp nhaät cho heä thoáng.
-- Thöû nghieäm chi tieát ñoái vôùi kieåm soaùt.
Caùc phöông phaùp kieåm toaùn tuaân thuû.
Thöû nghieäm chi tieát ñoái vôùi kieåm soaùt
Laø ph. phaùp döïa vaøo thieát keá cuûa 1 quy cheá kieåmsoaùt, 1 thuû tuïc kieåm soaùt, 1 hoaït ñoäng kieåm soaùt taïiDN, xem thöïc teá coù ñöôïc thöïc hieän ñuùng khoâng ?.
- Neáu coù thöïc hieän: HTKSNB toát => CR
- Neáu khoâng: HTKSNB yeáu keùm => CR
Laø phöông phaùp döïa vaøo thieát keá cuûa 1 quy trìnhkieåm soaùt, 1 heä thoáng kieåm soaùt taïi DN, xem thöïc teácoù ñöôïc thöïc hieän ñuùng khoâng ?.
- Neáu coù thöïc hieän: HTKSNB toát => CR
- Neáu khoâng: HTKSNB yeáu keùm => CR
Phöông phaùp caäp nhaät cho heä thoáng
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Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
Muïc ñích: Ñöôïc söû duïng ñeå phaùt hieän nhöõng sai soùt troïng yeáu treân BCTC.
Caùc phöông phaùp kieåm toaùn cô baûn.
-- Phöông phaùp phaân tích ñaùnh giaù toång quaùt.
-- Phöông phaùp thöû nghieäm chi tieát.
++ Kieåm tra nghieäp vuï.
++ Kieåm tra soá dö.
2.2. PhPhööông phaông phaùùp kiep kieååm toam toaùùn cô ban cô baûûnn ((ththöûöû nghienghieääm cô m cô babaûûnn)):: lalaøø vievieääc kiec kieååm tra m tra ññeeåå thu thathu thaääp bap baèèng chng chöùöùng lieân ng lieân quan quan ññeeáán son soáá lielieääu treânu treân BCTC.BCTC.
Phöông phaùp kieåm tra nghieäp vuï- Laø phöông phaùp kieåm tra moät soá hay toaøn boä
nghieäp vuï kinh teá phaùt sinh cuûa soå caùi taøi khoaûn hay khoaûn muïc treân BCTC.
- Ph. phaùp naøy aùp duïng chuû yeáu cho nhöõng TK, khoaûn muïc coù ít NVKT phaùt sinh.
Phöông phaùp:+ Kieåm tra caùc NVKT phaùt sinh treân soå caùi.+ Kieåm tra PS taêng, PS giaûm.+ Kieåm tra soá dö cuoái kyø cuûa soå caùi TK.
Ph. phaùp phaân tích ñaùnh giaù toång quaùt
Laø phöông phaùp so saùnh caùc thoâng tin taøi chính, caùc chæ soá, caùc tyû leä, ñeå phaùt hieän vaø nghieân cöùu caùc tröôøng hôïp baát thöôøng ñeå taäp trung kieåm tra.
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Phöông phaùp kieåm tra soá dö
Laø ph. phaùp döïa vaøo vieäc kieåm tra soá dö caùc soå caùi TK chi tieát => keát luaän soá dö soå caùi TK toång hôïp.Ph. phaùp naøy aùp duïng chuû yeáu cho nhöõng TK, khoaûn muïc coù nhieàu NVKT phaùt sinh.
Phöông phaùp:- Phaân tích SDCK treân soå caùi => SDCK soå chi tieát.- Kieåm tra SDCK caùc soå chi tieát.- Kieåm tra SDCK treân soå caùi toång hôïp.
Phöông phaùp choïn löïa toaøn boä
Trong kieåm toaùn, kieåm toaùn vieân coù theå kieåm tra toaøn boä NVKT phaùt sinh cuûa 1 soå caùi TK, khoaûn muïc treân BCTC.
Ph. phaùp naøy söû duïng trong caùc tröôøng hôïp sau:
- Soå saùch keá toaùn coù ít NVKT phaùt sinh nhöng giaù trò lôùn.
- IR vaø CR cao => DR thaáp => caàn thu thaäp nhieàu baèng chöùng.
Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
II. Phöông phaùp löïa choïn phaàn töû cho thöû nghieäm.
1.1. Choïn löïa toaøn boä.
2. Choïn löïa caùc phaàn töû ñaëc bieät.
3. Phöông phaùp choïn maãu kieåm toaùn.
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Choïn löïa caùc phaàn töû ñaëc bieät
Döïa treân söï hieåu bieát veà tình hình SXKD cuûa khaùch haøng, döïa ñaùnh giaù veà IR, CR, cuõng nhö caùc ñaëc ñieåm khaùc cuûa soå saùch keá toaùn, KTV coù theå löïa choïn nhöõng phaàn töû ñaëc bieät ñeå kieåm tra, nhö laø:
- Choïn caùc nghieäp vuï coù giaù trò lôùn hoaëc quan troïng.
- Choïn caùc ngh. vuï coù giaù trò töø 1 soá tieàn naøo ñoù trôû leân.
- Choïn caùc nghieäp vuï thích hôïp vôùi muïc ñích kieåm tra.
Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
3.1. Khaùi nieäm:
Laø vieäc löïa choïn moät soá phaàn töû goïi laø maãu (n) töø moät
taäp hôïp caùc phaàn töû goïi laø toång theå (N); töø ñoù döïa vaøo
keát quaû kieåm tra cuûa maãu ñeå ruùt ra keát luaän toång theå.
Phöông phaùp choïn maãu kieåm toaùn
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Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
3.2. Laáy maãu thoáng keâ vaø laáy maãu phi thoáng keâ.
+ Laáy maãu thoáng keâ: döïa vaø kyõ thuaät thoáng keâ ñeå tính toaùn côõ maãu, ruûi ro, öôùc löôïng sai phaïm.
+ Laáy maãu phi thoáng keâ: döïa vaøo xeùt ñoaùn mang tính ngheà nghieäp ñeå öôùc löôïng côõ maãu, ruûi ro, sai phaïm.
3.3. Ruûi ro laáy maãu vaø ruûi ro ngoaøi maãu.
+ Ruûi ro laáy maãu: laø ruûi ro maø keát luaän veà toång theå cuûa KTV döïa treân keát quaû kieåm tra cuûa maãu khaùc vôùi keát quaû kieåm tra toaøn boä toång theå.
+ Ruûi ro ngoaøi maãu: laø ruûi ro maø KTV keát luaän sai veà toång theå vì nhöõng nguyeân nhaân khoâng lieân quan ñeán ph. phaùp laáy maãu.
Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
3.5 Quy trình laáy maãu kieåm toaùn (VSA 530)
Thieát keá maãu
Xaùc ñònh côõ maãu
Löïa choïn caùc phaàn töû cuûa maãu
Xem xeùt baûn chaát vaø nguyeân nhaân cuûa sai phaïm
Döï ñoaùn sai phaïm cuûa toång theå
Ñaùnh giaù keát quaû
Thöïc hieän caùc thuû tuïc kieåm toaùn
Baøi giaûng Kieåm toaùn Chöông VI: Phöông Phaùp Kieåm Toaùn
3.4. Phöông phaùp löïa choïn phaàn töû cuûa maãu.
a. Phöông phaùp choïn maãu xaùc xuaát (coøn ñöôïc goïi laø choïn maãu ngaãu nhieân).
+ Baûng soá ngaãu nhieân.
+ Choïn maãu heä thoáng.
+ Chöông trình choïn soá ngaãu nhieân.
b. Phöông phaùp choïn maãu phi xaùc xuaát.
+ Choïn maãu baát kyø.
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Caùc nhaân toá aûnh höôûng ñeán côû maãu trongthöû nghieäm kieåm soaùt
Nhaân toá Aûnh höôûng ñeán côõ maãuMöùc ñoä tin caäy maø KTV döï ñònh Caøng taêngdöïa vaøo HTKSNB caøng caoTyû leä sai phaïm ñoái vôùi thuû tuïc kieåm soaùt Caøng giaûmmaø KTV coù theå chaáp nhaän caøng caoTyû leä sai phaïm maø KTV döï ñoaùn Caøng taêngseõ xaõy ra trong toång theå caøng caoRuûi ro do KTV ñaùnh giaù CR thaáp Caøng giaûmhôn so vôùi thöïc teá caøng cao
Caùc nhaân toá aûnh höôûng ñeán côû maãu trongthöû nghieäm cô baûn
Nhaân toá Aûnh höôûng ñeán côõ maãuÑaùnh giaù cuûa KTV veà IR caøng cao Caøng taêngÑaùnh giaù cuûa KTV veà CR caøng cao Caøng taêngSöû duïng caùc thöû nghieäm cô baûn khaùc Caøng giaûmthöû nghieäm ñang thöïc hieän caøng nhieàuToång soá sai soùt maø KTV coù theå chaáp nhaän Caøng giaûm(sai soùt coù theå boû qua) caøng taêngSoá tieàn cuûa sai phaïm maø KTV döï tính seõ Caøng taêngphaùt hieän trong toång theå caøng taêngAùp duïng vieäc phaân nhoùm Caøng giaûmtrong toång theå caøng toát
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I. Chuaån bò hoaøn thaønh kieåm toaùn.
II. Baùo caùo kieåm toaùn.
Noäi dungNoäi dung
Sau khi tìm hieåu chöông naøy, hoïc vieân seõ naém ñöôïc nhöõng böôùc thöïc hieän coâng vieäc trong giai ñoaïn hoaøn thaønh kieåm toaùn, ñaït ñöôïc hieåu bieát veàvieäc laäp baùo caùo kieåm toaùn.
Giôùi thieäuGiôùi thieäu
CHÖÔNGCHÖÔNG VIIVII
BAÙO CAÙOBAÙO CAÙOKIEÅM TOAÙNKIEÅM TOAÙN
Wednesday, September 22, 2004
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Baøi g i aûn g K i eåm t o aùn
- Laø nhöõng söï kieän kinh teá phaùt sinh trong naêm vaø coù theå daãn ñeán moät khoaûn nôï hay thieät haïi maø cho ñeán thôøi ñieåm khoaù soå vaãn chöa theå xaùc ñònh laø chaéc chaén xaûy ra hay khoâng vaø soá tieàn cuï theå laø bao nhieâu.
Coâng nôï ngoaøi döï kieán
-Kieåm toaùn vieân coù traùch nhieäm xem xeùt nhöõng khoaûn coâng nôï ngoaøi döï kieán, ñaùnh giaù taàm quan troïng cuûa noù vaø xem xeùt noäi dung caàn coâng boá treân BCTC:+ Neáu khaû naêng xaûy ra caùc khoaûn coâng nôï naøy ñaõ roõ vaø coù theå öôùc tính soá tieàn thieät haïi, yeâu caàu DN phaûi ñieàu chænh BCTC.+ Neáu khaû naêng xaûy ra caùc khoaûn coâng nôï laø chöa roõ, vaø chöa theå öôùc tính soá tieàn thieät haïi, yeâu caàu DN coâng boá treân thuyeát minh BCTC.+ Neáu khaû naêng xaûy ra caùc khoaûn coâng nôï laø hieám, hoaëc khoâng troïng yeáu thì khoâng caàn thieát coâng boá treân thuyeát minh BCTC.
Baøi giaûng Kieåm toaùn Chöông VII: Baùo Caùo Kieåm Toaùn
I. Chuaån bò hoaøn thaønh kieåm toaùn.1. Xem xeùt caùc khoaûn coâng nôï ngoaøi döï kieán.2. Xem xeùt caùc söï kieän xaûy ra sau ngaøy keát thöùc nieân ñoä.
3. Xem xeùt veà giaû thuyeát hoaït ñoäng lieân tuïc.
-- Söï kieän cung caáp theâm baèng chöùng cho caùc söï vieäc ñaõ Söï kieän cung caáp theâm baèng chöùng cho caùc söï vieäc ñaõ toàn taïi tröôùc ngaøy khoaù soå BCTC.toàn taïi tröôùc ngaøy khoaù soå BCTC.-- Söï kieän cung caáp daáu hieäu veà caùc söï vieäc phaùt sinh tiSöï kieän cung caáp daáu hieäu veà caùc söï vieäc phaùt sinh tieáp eáp sau ngaøy khoaù soå keá toaùn laäp BCTC.sau ngaøy khoaù soå keá toaùn laäp BCTC.
4. Ñaùnh giaù keát quaû.- Aùp duïng thuû tuïc phaân tích ñeå ñaùnh giaù tính thích hôïp cuûa baèng chöùng.- Ñaùnh giaù söï ñaày ñuû cuûa baèng chöùng.- Ñaùnh giaù toång hôïp caùc sai soùt phaùt hieän ñöôïc nhöng chöa ñieàu chænh.- Yeâu caàu ñôn vò cung caáp thö giaûi trình.- Kieåm tra caùc thoâng tin khaùc coù lieân quan BCTC.
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Baøi giaûng Kieåm toaùn Chöông VII: Baùo Caùo Kieåm Toaùn
II. Baùo caùo kieåm toaùn.
1. Khaùi nieäm.
Laø vaên baûn trình baøy yù kieán nhaän xeùt veà BCTC.
2. Vai troø baùo caùo kieåm toaùn.
- Ñoái vôùi KTV.
- Ñoái vôùi ngöôøi söû duïng thoâng tin.
- Ñoái vôùi ñôn vò ñöôïc kieåm toaùn.
- Laø caùc söï kieän chæ thöïc söï phaùt sinh sau ngaøy keát thuùc nieân ñoä.
- Caùc söï kieän naøy khoâng aûnh höôûng tröïc tieáp ñeá BCTC neân khoâng phaûi ñieàu chænh laïi soá lieäu treân BCTC.
- Ñoái vôùi söï kieän naøy, KTV yeâu caàu coâng boá treân thuyeát minh BCTC ñeå cung caáp kòp thôøi thoâng tin cho ngöôøi söû duïng.
Söï kieän cung caáp daáu hieäu veà caùc söï vieäc phaùt sinh tieáp sau ngaøy khoaù soå keá toaùn laäp BCTC
- Laø nhöõng söï kieän hay nghieäp vuï cung caáp caùc baèng chöùng boå sung veà caùc söï vieäc ñaõ xaûy ra tröôùc ngaøy keátthuùc nieân ñoä, vaø chuùng aûnh höôûng ñeá söï ñaùnh giaù ñoái vôùi nhöõng khoaûn muïc coù lieân quan trong BCTC.
- Ñoái vôùi söï kieän naøy thì chuaåm möïc keá toaùn yeâu caàu ñieàu chænh BCTC neáu ñaùnh giaù nhöõng söï kieän phaùt sinh sau ngaøy khoaù soå coù aûnh höôûng tröïc tieáp vaø troïng yeáu ñeán BCTC.
Söï kieän cung caáp theâm baèng chöùng cho caùcsöï vieäc ñaõ toàn taïi tröôùc ngaøy khoaù soå BCTC
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- Ñöôïc ñöa ra khi KTV cho raèng BCTC ñaõ phaûn aùnh trung thöïc vaø hôïp lyù caùc khía caïnh troïng yeáu veà tình hình taøi chính cuûa ñôn vò, vaø phuø hôïp vôùi chuaån möïc hay cheá ñoä keá toaùn hieän haønh.
- Ñöôïc ñöa ra khi BCTC coù sai sai soùt troïng yeáu nhöng DN ñaõ ñieàu chænh theo goùp yù cuûa KTV.
- Ngoaøi ra, baùo caùo chaáp nhaän toaøn boä coøn coù ñoaïn ghi theâm yù kieán nhaän xeùt, ñeå laøm saùng toû theâm moät vaøi yeáu toá coù aûnh höôûng ñeán BCTC, nhöng khoâng aûnh höôûng ñeán yù kieán cuûa KTV.
Baùo caùo chaáp nhaän toaøn boä
Baøi giaûng Kieåm toaùn Chöông VII: Baùo Caùo Kieåm Toaùn
4. Caùc loaïi baùo caùo kieåm toaùn.
- Baùo caùo chaáp nhaän toaøn boä.
- Baùo caùo chaáp nhaän töøng phaàn.
- Baùo caùo khoâng chaáp nhaän.
- Baùo caùo töø choái nhaän xeùt.
Baøi giaûng Kieåm toaùn Chöông VII: Baùo Caùo Kieåm Toaùn
3. Caùc yeáu toá cô baûn cuûa baùo caùo kieåm toaùn.
- Teân vaø ñòa chæ coâng ty kieåm toaùn.- Soá hieäu baùo caùo kieåm toaùn.- Tieâu ñeà baùo caùo kieåm toaùn.- Ngöôøi nhaän baùo caùo kieåm toaùn.- Môû ñaàu baùo caùo kieåm toaùn.- Pham vi vaø caên cöù thöïc hieän cuoäc kieåm toaùn.- YÙ kieán cuûa KTV vaø Cty Kieåm toaùn.- Ñòa ñieâåm vaø thôøi gian laäp baùo caùo kieåm toaùn.- Chöõ kyù vaø ñoùng daáu.
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Ñöôïc ñöa ra khi KTV bò giôùi haïn phaïm vi kieåm toaùn nghieâm troïng aûnh höôûng ñeán phaàn lôùn caùc
khoaûn muïc treân BCTC.
Baùo caùo töø choái nhaän xeùt
Ñöôïc ñöa ra khi KTV coù baát ñoàng quan ñieåm nghieâm troïng vôùi nhaø quaûn lyù, laøm sai leäch caùc
khoaûn muïc treân BCTC.
Baùo caùo khoâng chaáp nhaän(YÙ kieán traùi ngöôïc)
- Ñöôïc ñöa ra khi KTV cho raèng BCTC chæ phaûn aùnh trung thöïc vaø hôïp lyù neáu khoâng bò aûnh höôûng bôûi yeáu toá ngoaïi tröø hoaëc yeáu toá tuyø thuoäc maø KTV neâu ra trong baùo caùo.
+ Tröôøng hôïp yeáu toá ngoaïi tröø:- Bò giôùi haïn phaïm vi kieåm toaùn.- Baát ñoàng yù kieán.
+ Tröôøng hôïp yeáu toá tuøy thuoäc vaøo:- Toàn taïi caùc yeáu toá khoâng chaéc chaén vì phuï thuoäc vaøo caùc söï kieän trong töông lai.
Baùo caùo chaáp nhaän töøng phaàn