Slide 1

Kim tra,kim sot- Mt chc nng ca qun lKim Tra k ton trong hot ng Ti chnh Lch s pht trin ca Kim tra ti chnh

Chng 1: Kim Tra, Kim Sot Trong qun l

Kim tra, Kim sot Mt chc nng ca qun l

Qun L1.1 Khi Nim Qun l l mt qu trnh nh hng v t chc thc hin cc hng nh trn c s nhng ngun lc xc nh nhm t hiu qu cao nht Gm 2 Giai on - nh Hng - T chc thc hin

1.2. Cc giai on ca qun l1. Giai on nh hng:- D bo cc ngun lc (ngun lc v vn,lao ng,ti nguyn)- ra cc mc tiu cn v c th t ti, xy dng chng trnh,k hoch...Cn kim tra cc thng tin v ngun lc,v xy dng cc mc tiu, chng trnh, k hoch nhm m bo c kh nng thc hin c.2. Giai on t chc thc hinPhi hp cc ngun lc theo cc phng n ti u nhm hon thnh cc mc tiu ra.Cn kim tra qu trnh v kt qu thc hin qua iu chnh cc nh mc, xy dng li cc mc tiu, cc chng trnh, k hoch.... Kt Lun: kim tra,kim sot khng phi l mt giai on hay mt pha ca qun l m n c thc hin tt c cc giai on ca c qu trnh ny. Kim tra, kim sot l mt chc nng ca qun l

2. Cc yu t nh hng n kim tra,kim sot

Cp Qun l Cp Qun l v m( cp nh nc) Nh nc l ngi qun l v cng l ngi thc hin kim tra, kim sot di 2 hnh thc: + Kim tra trc tip + Kim tra Gin tip

Cp Qun l Vi m ( cp c s) Kim sot din ra ti cc n v c s. Va chu s kim tra, kim sot ca cc c quan cp trn gi l ngoi kim, cc n v ny cng phi tin hnh cc hot ng kim tra, kim sot trong n v thc hin qun tr ni b ca doanh nghip( ni kim).

Loi Hnh S Hu S hu nh nc L cc n v, t chc, c nhn c ngi s dng vn v kinh ph t ngn sch nh nc. i tng ny chu s kim tra, kim sot ca c quan chuyn mn ca nh nc

S hu t nhn L s hu ca cc n v, t chc, c nhn t s dng ngun vn ring hot ng, chu s kim tra, kim sot v ti chnh theo quy nh ca php lut.

Loi Hnh Hot ng Hot ng kinh doanh

Li nhun c coi l mc tiu v l thc o cht lng hot ng. Do , kim tra cn hng ti hiu qu ca vn, ca lao ng, ca ti nguyn.

Hot ng ca s nghip: Mc tiu ch yu l thc hin tt nhim v c th v x hi, v qun l trn c s tit kim kinh ph cho vic thc hin nhim v . Trong trng hp ny, kim tra thng xem xt hiu nng ca qun l thay cho hiu qu trong kinh doanh.

Truyn Thng Vn Ha V iu Kin Kinh T X Hi Truyn thng vn ha v iu kin kinh t- x hi nh: trnh kinh t v dn tr, trnh qun l, tnh k cng v truyn thng lut php khc nhau s nh hng n cch thc v hot ng kim tra.

Kt Lun: - Kim tra gn lin vi qun l, gn lin vi mi hot ng. u c qun l th c kim tra. - Hot ng kim tra kim sot c thc hin khc nhau i vi cc n v ty thuc vo ngun ngn sch, quan h php l v truyn thng vn ha, iu kin kinh t- x hi ca tng nc. - Kim tra, kim sot c qu trnh pht trin theo nhu cu qun l:+ Quy m ca qun l cng ln th t chc kim tra, Kim sot phi cng khoa hc.+ Tnh cht ca hot ng qun l cng phc tp th t chc kim tra, kim sot phi cng cht ch hn.

Kim Tra K Ton Trong Hot ng Ti Chnh Hot ng ti chnh: L hot ng dng tin gii quyt cc mi quan h kinh t trong u t, sn xut, lu thng, thanh ton nhm t ti li ch kinh t xc nh.

K Ton: L h thng thng tin v kim tra v tnh hnh ti sn bng h thng phng php khoa hc nh chng t, i ng ti khon, tnh gi v tng hp cn i k ton.

Cc Phng Php Ca K Ton Phng php chng t: L phng php thng tin v kim tra v s hnh thnh ca cc nghip v kinh t.

Phng php tnh gi: L phng php thng tin v kim tra v chi ph trc tip v gin tip cho tng loi hot ng, tng loi hng ha.

Phng php i ng ti khon:L phng php thng tin v kim tra qu trnh vn ng ca vn kinh doanh theo tng loi hoc tng b phn ca vn

Phng php tng hp v cn i k ton:L phng php khi qut tnh hnh vn kinh doanh v kt qu kinh doanh ca n v hch ton qua tng thi k nht nh.

Kim tra k ton l mt trong nhng chc nng c bn ca k ton. Hot ng k ton gn lin vi vi hai chc nng: thng tin v kim tra k ton

Kim tra k ton d c nhiu u vit nhng ch cung cp thng tin cho nhng ngi c am hiu v k ton hoc nhng ngi trc tip lm k ton. Tuy nhin, khng phi bt k thng tin ti chnh no cng c phn nh trn cc ti liu k ton. V vy, ngoi hot ng t kim tra ca k ton th phi tin hnh ngoi k ton.

II. Kim Tra K Ton Trong Hot ng Ti Chnh (tip)

Lch S Pht Trin Ca Kim Tra Ti Chnh Thi K c i: - Giai on u: K Ton n gin => Kim tra k ton cha pht trin - Cui thi k ny: Tch bit s hu v ngi qun l ti sn => Kim tra c lp pht sinh Thi k trung i: - Xut hin k ton i chiu: ch s hu v ngi qun l ti sn - T th k XVI : Xut hin k ton kp => kim tra c lp gn nh khng cn tn ti T nhng nm 30 ca th k XX: Khng hong ti chnh tin t c bit trm trng => chng t kim ton k ton khng cn p ng c yu cu mi ca qun l => Kim ton xut hin tr li.

Ti Vit NamT trc nm 1975: c vn phng kim ton ti min Nam VN(cha cng b chnh thc). T nm 1975 n 1986: vi c ch k hoch ha tp trung, kim ton c lp khng cn tn ti. Sau nm 1986: + kim ton c lp: nm 1991 (VACO, AASC) + Kim ton nh nc: nm 1994

+ Kim ton ni b nm 1997

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Bn cht ca kim ton

Chc nng ca kim ton

ngha v tc dng ca kim ton trong qun l

CHng 2:Bn cht v chc Nng ca kim ton

Bn Cht Ca Kim Ton

Khi nim v kim ton

Quan im 1: Quan im ng nht gia kim ton v kim tra k ton-quan im truyn thng v kim ton

Quan im ny ph hp vi k hoch ha tp trung (trong iu kin kim tra cha pht trin, nh nc va l ch s hu, v l ngi lnh o trc tip nn kinh t Tuy nhin, khi chuyn i c ch kinh t ( i tng quan tm thng tin k ton nhiu)

Cng tc kim tra cn thc hin khoa hc, khch quan trung thc to nim tin cho nhng ngi quan tm

Cn tch kim ton khi k ton v hnh thnh mn khoa hc c lp

Quan im 1 ( tip) xem xt lch s hnh thnh v pht trin ca kim ton

Thi gianKim ton Kim tra K tonThi c iKhng tn tiC tn tiCui thi k c iC tn tiC tn tiThi k trung iKhng tn tiC tn tiT nhng nm 30 ca th k 20C tn tiC tn ti

Kim ton v kim tra k ton l 2 hot ng c lp. Kim ton ch da vo k ton pht trinQuan im ng nht kim ton v kim tra k ton l khng ph hp

Quan im 2: Quan im v kim ton theo thi im pht sinh

Khi nim:Kim ton l hot ng xc minh v by t kin v cc bng khai ti chnh ca cc thc th kinh t do cc kim ton vin c lp tin hnh da trn h thng php l ang c hiu lcCc yu t c bn: Chc nng kim ton: xc minh v by t kin i tng kim ton : Cc bng khai ti chnh, gm: Bo co ti chnh Cc bng khai ti chnh khc theo lut nh: Nh Bo co quyt ton cng trnh xy dng c bn, bng k khai ti sn khi c phn ha, bng k khai ti sn ca cng ty ph sn,... Khch th kim ton: c xc nh l thc th kinh t hoc mt t chc.

Quan im 2: ( tip) Cc yu t c bn ( tip) Ch th kim ton: KTV c lp, c nghip v tng xng V trnh chuyn vin nghip v Phi c chng ch K ton cng chc (CPA Cenrtificate of public accountant). V php l: Phi ng k hnh ngh ti B t php Ring Vit Nam phi ng k ti B Ti Chnh V phm cht o c: Trung thc, lim khit, tuyt i gi b mt thng tin v khch hng, m bo tnh thn trng trong ngh nghip thch ng. V tnh c lp: c lp v quan h x hi c lp v quan h kinh t C s php l tin hnh kim ton: Cc quy nh php lut

Quan im 3: Quan im hin i v kim tonKim ton bao gm 4 lnh vc Kim ton thng tin (information audit): L hng vo vic nh gi tnh trung thc v hp php ca ti liu thng tin. Kim ton quy tc (Kim ton tun th - Regularity audit): Hng vo vic nh gi tnh hnh thc hin cc ch , th ch, lut php ca n v kim tra trong qu trnh hot ng. Kim ton hiu qu (Efficiency audit): L hng n vic xem xt, nh gi mi quan h gia kt qu t c v chi ph s dng ngun lc c c kt qu trong tng nghip v kinh t pht sinh. Kim ton hiu nng (Effectiveness audit): Hng ti nh gi nng lc qun l v thng hng ti chng trnh, d n c th trn c s xem xt kh nng hon thnh nhim v hay mc tiu ra hay khng.

Kt Lun v bn cht kim ton

Kim ton l hot ng c lp, chc nng c bn ca kim ton l xc minh, by t kin to nim tin cho ngi quan tm. Kim ton thc hin mi hot ng kim tra, kim sot nhng vn lin quan n thc trng ti sn, cc nghip v ti chnh cng hiu qu t c.

Kt Lun v bn cht kim ton Ni dung trc tip ca kim ton trc ht v ch yu l thc trng hot ng ti chnh. thc hin chc nng ca mnh, i hi kim ton phi hnh thnh mt h thng phng php k thut ring bao gm h thng phng php kim ton chng t v h thng phng php kim ton ngoi chng t. Kim ton c thc hin bi nhng ngi c trnh chuyn mn tng xng.

Khi nim kim ton Kim ton l xc minh v by t kin v thc trng hot ng cn kim ton bng hot ng 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 TonChc nng xc minh - Chc nng xc minh khng nh mc trung thc ca ti liu, tnh php l ca vic thc hin cc nghip v hay vic lp cc bng khai ti chnh.

Chc nng c th hin 2 mt: + Tnh trung thc ca cc con s. + Tnh hp thc ca cc biu mu phn anh tnh hnh ti chnhTheo thng l quc t, chc nng xc minh c c th ha thnh cc mc tiu v ty i tng hay loi hnh kim ton, h thng mc tiu c th cng khc nhau.

Chc nng xc minh ( tip) i vi kim ton ti chnh:Chc nng xc minh c c th ha thnh 6 mc tiu (tip):Tnh gi v nh gi: Ti sn, cng n, ngun vn phi c tnh gi va nh gi ng n, cc phng php tnh gi v nh gi phi c p dng nht qun. Phn loi v trnh by: Cc thng tin trn bng khai ti chnh phi c trnh by ng chng loi v c cu. Tnh chnh xc s hc: yu cu cc php tnh cng dn, chuyn s, cng mang phi m bo chnh xc v mt c hc

Chc nng xc minh ( tip) i vi kim ton ti chnh:Chc nng xc minh c c th ha thnh 6 mc tiu:Tnh gi v nh gi: Ti sn, cng n, ngun vn phi c tnh gi va nh gi ng n, cc phng php tnh gi v nh gi phi c p dng nht qun. Phn loi v trnh by: Cc thng tin trn bng khai ti chnh phi c trnh by ng chng loi v c cu. Tnh s chnh xc hc: yu cu cc php tnh cng dn, chuyn s, cng mang phi m bo chnh xc v mt c hc

1. Chc nng xc minh ( tip) i vi kim ton nghip v Ngoi 6 mc tiu nh Kim ton ti chnh,cn hng xc minh Mc tiu v tnh ph chun ca cc nghip v: cc nghip v kinh t pht sinh phi c cn c hp l v phi c ph chun.

2. Chc nng by t kin.Chc nng by t kin c hiu l vic a ra cc kt lun cht lng thng tin v cc php l, t vn qua xc minh. Ty theo tng lnh vc, chc nng by t kin c th hin khc nhau: + khu vc cng, th hin di 2 hnh thc: By t kin di hnh thc phn x nh mt quan ta: Kim ton thc hin kim tra cc ti liu, tnh hnh qun l ca Cc t chc, c nhn c s dng ngn sch nh nc xc minh tnh chnh xc v hp l ca ti liu thu, chi trong n v . ng thi khi c sai phm xy ra, kim ton c quyn ra quyt nh x l nh mt quan ta thng cc phn quyt ca mnh. By t kin di hnh thc t vn: kim ton thc hin kim tra ngn thu va s dng cng qu ca Cc n v c s dng ngun ngn sch nh nc. Sau a ra li khuyn c th, trong vic s dng, qun l cng qu.

2. Chc nng by t kin: (tip) + khu vc kinh doanh v cc d n ngoi ngn sch nh nc: By t kin ch yu di hnh thc t vn: y l vic kim ton vin a ra cc kin t vn cho doanh nghip c kim ton v cc vn m h quan tm.

Ngha V Tc Dng Ca Kim Ton Trong Qun l.C 3 ngha ch yu: - To nim tin cho nhng ngi quan tm n tnh hnh ti chnh DN, gm: + Cc c quan nh nc: iu tit kinh t V m + Cc nh u t: c hng u t ng n + Cc nh qun tr doanh nghip v cc nh qun l + Ngi lao ng: Cn c thng tin tin cy v kt qu kinh doanh, v thc hin cc chnh sch v bo him... + Khch hng, nh cung cp v nhng ngi quan tm khc: quyt nh c hp tc kinh doanh, mua bn hng ha cng hay khng... - 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 - Kim ton gp phn nng cao hiu qu v nng lc qun l

Khi qut cc cch phn loi kim ton Phn loi kim ton theo i tng c th Phn loi kim ton theo b my t chc

Chng 3:PHN LOI KIM TON

Khi qut cc cch phn loi kim ton

- Nu phn loi theo mc ch kim ton: + Kim ton (bo co) ti chnh + Kim ton nghip v( kim ton hot ng) + Kim ton tun th (kim ton quy tc)

- Nu phn loi theo t chc b my kim ton: + Kim ton nh nc + Kim ton c lp + Kim ton ni b

- Nu phn loi theo lnh vc c th ca kim ton: + Kim ton thng tin + Kim ton quy tc (kim ton tun th) + Kim ton hiu qu + Kim ton hiu nng

Khi qut cc cch phn loi kim ton (tip)

- Nu phn loi theo phng php p dng trong kim ton + Kim ton chng t + Kim ton ngoi chng t

- Nu phn loi theo phm vi kim ton: + Kim ton ton din + Kim ton chn im

Nu phn loi theo chu k kim ton: + Kim ton nh k + Kim ton thng xuyn + Kim ton t xut (bt thng)

II. Phn loi kim ton theo mc ch kim ton

Kim ton ti chnh (audit of financial stantements)Kim ton ti chnh l hot ng xc minh v by t kin v cc bng khai ti chnh ca cc thc th kinh t do nhng ngi c trnh nghip v tng xng m nhim v da trn c s h thng php l ang c hiu lc. Cc c trng c bn:- Mc ch: Xc minh tnh trung thc, hp l v hp php - i tng kim ton: bng khai ti chnh- Ch th kim ton: C th c 3 loi ch th l kim ton nh nc, kim ton c lp v kim ton ni b. Nhng ch th ch yu l kim ton nh nc v kim ton c lp.- Khch th kim ton: l cc thc th kinh t c bng khai ti chnh. - Trnh t tin hnh kim ton: Ngc vi trnh t k ton - C s php l : h thng chun mc k ton v kim ton.

2. Kim ton nghip v (Operational audit) Khi nim:Kim ton nghip v l hot ng xc minh v by t kin cc nghip v c th ca cc b phn hoc n v do cc kim ton vin c trnh nghip v tng xng thc hin trn c s h thng php l ang c hiu lc.

Hay: kim ton nghip v l vic thm tra cc trnh t v phng php tc nghip b phn, n v c kim ton nhm mc ch nh gi tnh hiu qu, hiu nng ca cc nghip v t a ra cc kin ngh ci tin v hon thin cc nghip v (hot ng) .

2. Kim ton nghip v (kim ton hot ng) ( tip) Cc i tng c bn: - i tng kim ton: nghip v c th - Mc ch kim ton: nng cao hiu qu v hiu nng ca cc nghip v (hot ng) thng qua cc li khuyn c th v r rng. - Ch th kim ton: C th do kim ton nh nc, kim ton c lp v kim ton ni b thc hin. Nhng ch th ch yu l kim ton ni b. - Khch th kim ton: l cc b phn, n v c din ra hot ng kim ton - Trnh t tin hnh kim ton: xui theo trnh t ca k ton v trnh t ca qun l. - C s tin hnh Kim ton: Do mi hot ng, nghip v c c im, tnh cht ring => khng th xy dng tiu chun nh gi chung cho ton b cc hot ng. => Khi kim ton, KTV phi da vo c im, tnh cht ca tng hot ng, nghip v xy dng cc ch tiu nh gi ph hp.

3. Kim ton tun th (Kim ton quy tc Compliant audit or Regularity audit) Khi nim L hot ng xc minh v by t kin v vic chp hnh lut php, chun mc, ch , ni quy, quy nh ca n v trong hot ng.

Cc c trng c bn: - i tng kim ton: Vic tun th php lut ca nh nc v quy nh ca n v. - Ch th kim ton: Kim ton nh nc v kim ton ni b. - Trnh t tin hnh kim ton: + Khi kt hp cng kim ton ti chnh: c trnh t ngc vi trnh ca n v.t k hoch. + Khi kt hp cng Kim ton nghip v: c trnh t xui theo trnh t k ton.

- C s tin hnh kim ton: h thng ca nh nc v nhng ni quy, quy nh

III. Phn Loi Kim Ton Theo H Thng B My T Chc

Kim ton nh nc * Khi nim : L b my chuyn mn ca nh nc thc hin cc chc nng kim sot ti sn cng. * c im: - Ch th kim ton: Cc kim ton vin nh nc - M hnh t chc: + Kim ton nh nc trc thuc c quan lp php + Kim ton nh nc trc thuc c quan hnh php + Kim ton nh nc c lp vi cc c quan khc trong b my nh nc. - Khch th kim ton: n v, t chc, c nhn c s dng ngun vn v kinh ph t ngn sch nh nc. - Lnh vc kim ton ch yu: kim ton ti chnh v kim ton tun th. - Mc ch kim ton: kim tra vic thu chi, ngn sch nh nc.

Kim ton nh nc (tip)

- Gi tr php l ca bo co kim ton: kim ton nh nc a ra bo co kim ton c gi tr php l cao. - Mi quan h gia ch th v khch th kim ton:

Mi quan h gia ch th v khch th kim ton y l mi quan h ngoi kim. Ngoi ra, kim ton nh nc tin hnh cc cuc kim ton mang tnh bt buc v cng ch i vi cc n v, t chc, c nhn s dng ngun vn v kinh ph t ngn sch nh nc.

2. Kim ton c lp

*Khi nim: - L cc t chc kinh doanh dch v kim ton v t vn cho khch hng. - Theo ngh nh 105 ca chnh ph ra ngy 30/3/2004.Kim ton c lp l vic kim tra v xc nhn ca KTV v doanh nghip kim ton v tnh trung thc v hp l ca ti liu, s liu k ton, bo co ti chnh ca cc doanh nghip, c quan, t chc khi c cc yu cu ca n v ny.

* c im: - ch th kim ton: Kim ton vin c lp - M hnh t chc: + Cng ty kim ton : l b my t chc kim ton c lp v s lng ln cc kim ton vin c lp. + Vn phng kim ton t: c hnh thnh bi mt hoc mt vi kim ton vin c lp kinh doanh dch v kim ton v cc dch v khc lin quan.

2. Kim ton c lp (tip) - Khch th kim ton: + Khch th bt buc: Cc doanh nghip, t chc c vn u t nc ngoi hot ng theo lut u t nc ngoi ti Vit Nam. Cc cng ty c phn nim yt kinh doanh trn th trng chng khon. Cc t chc tn dng hot ng theo lut t chc tn dng,ngn hng thuc cc thnh phn kinh t, qu h tr pht trin, cc t chc ti chnh, doanh nghip kinh doanh bo him, doanh nghip mi gii bo him. Doanh nghip nh nc (nu trong nm khng l khch th ca Kim ton nh nc) + Khch th t nguyn: l tt c cc n v, t chc, c nhn cn li c nhu cu kim ton.

2. Kim ton c lp (tip) - Lnh vc kim ton ch yu: Kim ton ti chnh. Ngoi ra, ty theo yu cu ca khch hng m kim ton c lp c th tin hnh cc cuc kim ton nghip v, tun th hoc tin hnh cc dch v t vn ti chnh, k ton...

- Mc ch kim ton: xem xt tnh trung thc v hp l ca cc thng tin k ton.

Gi tr php l ca bo co kim ton: C lp v quan h x hi v kinh t vi khch th kim ton. - Mi quan gi tr php l cao v kt qu kim ton phc v cho rt nhiu i tng quan tm, ng thi do ch th kim ton hon ton c h gia ch th v khch th kim ton: Ngoi kim

- Tnh php l: Kim ton c lp mang tnh t nguyn v c tin hnh thu ph kim ton trn c s tha thun vi khch hng. - C s php l tin hnh kim ton: H thng ha cc chun mc k ton v kim ton.

3. Kim ton ni b* Khi nim: L b my thc hin chc nng kim ton trong phm vi n v, phc v yu cu qun l ni b n v.* c im: - Ch th kim ton: Cc kim ton vin khng chuyn nghip, c th l nhng k ton vin gii, lu nm hoc cc nh qun l c kinh nghim - M hnh t chc: + B phn kim ton ni b + Gim nh vin k ton

- Lnh vc kim ton ch yu: Kim ton nghip v v kim ton tun th.Gi tr php l ca kt qu kim ton: Gi tr php l ca kt qu kim ton khng cao v chi ph phc v cho cc nh qun tr ni b ca doanh nghip. Mi quan h gia ch th v khch th kim ton: Ni kim Tnh php l: Mang tnh bt buc v khng thu ph kim ton.

I. Khi qut chung v i tng v khch th ca kim ton II. Cc yu t cu thnh i tng kim ton

Chng 4:i Tng Kim Ton

Khi Qut Chung V i Tng V Khch Th Kim Ton.i tng kim ton.

i tng ca kim ton l thc trng hot ng trong kim ton.

Bao gm:

- Thc trng ti chnh (c c th thnh: ti liu k ton, thc trng ti sn v nghip v ti chnh) - Hiu qu, hiu nng ca cc nghip v hay d n c th.

2. Khch th kim ton* Khi nim Khch th kim ton l b phn hoc n v c din ra hot ng kim ton

* Phn loi khch th kim ton: - Da vo tnh php l ca cuc kim ton: + Khch th bt buc: L nhng n v thuc php lut quy nh thuc mt ch th kim ton c th v hng nm, khch th Kim ton c kim ton bi ch th kim ton quy nh.

+ Khch th t nguyn: L cc n v t nguyn mi ch th kim ton thc hin cc cuc kim ton theo tha thun

- Da theo mi quan h vi ch th kim ton: + Khch th ca kim ton nh nc + Khch th ca kim ton c lp + khch th ca kim ton ni b

Cc yu t c bn ca cuc kim ton:

+ i tng kim ton + Ch th kim ton + Khch th kim ton + Thi hn kim ton + C s php l thc hin kim ton.

II. Cc Yu T Cu Thnh i Tng Kim Ton.

Thc trng hot ng ti chnh i tng chung ca kim ton

* Khi nim hot ng ti chnh:

L hot ng dng tin gii quyt cc mi quan h kinh t trn cc lnh vc: u t, kinh doanh, phn phi, thanh ton nhm t c 1 li ch kinh t xc nh.

* Cc nguyn tc c bn ca hot ng ti chnh:

- Hot ng ti chnh phi c k hoch - Hot ng ti chnh phi m bo tit kim v c li - Hot ng ti chnh phi m bo tun th php lut v th ch ti chnh.

* c im ca thc trng trong hot ng ti chnh: - Hot ng ti chnh ht sc a dng v phc tpMt phn ca thc trng hot nghot ng ti chnh c phn nh trn ti kiu k ton v cc ti liu khc c lin quan. Nhng mt phn khch khng c phn nh trn bt c ti liu no. Do , Kim ton xy dng h thng phng php kim ton gm 2 phn h: + Phng php kim ton chng t + Phng Php kim ton ngoi chng t

- Trong doanh nghip, nhiu loi ti sn c hnh thnh t nhiu ngun khc nhau. Chng lun lun vn ng cng vi cc nghip v kinh t a dng v phc tp. Do , KTV khng th tin hnh kim tra 100% cc i tng trn.Hnh thnh nn phng php kim ton chn mu.

2. i tng c th ca kim ton: 2.1. Ti liu k ton Khi nimTi liu k ton l h thng chng t, s sch, cc bng biu v cc ti liu khc c lin quan n h thng k ton.

Nhn xt v ti liu k ton:

- Ti liu k ton, trc ht l bng khai ti chnh khng ch l tng kt cc ch tiu phm vi rng m cn l ni kim tra, lu tr ti liu v bo v ti sn. T lm c s nhng ngi quan tm a ra nhng quyt nh v qun l, v u t, v thanh ton v phn phi... - C ch th trng ngy cng pht trin th s lng ngi quan tm n ti liu k ton cng nhiu nn i hi cht lng ca ti liu k ton cng phi cao hn. - Do tnh phc tp trong vic x l thng tin k ton dn n cc k ton vin cng gp kh khn trong vic phn anh cc quan h phc tp, c bit l nhng quan h mi ny sinh. Do , cn kim ton ti liu k ton nng cao cht lng k ton v to nim tin i vi cc i tng quan tm.

Khi tin hnh kim tra ti liu k ton, KTV cn ch : - Tnh hin thc ca cc thng tin k ton (thng tin lng ha c) - Tnh hp php ca cc biu mu,ca trnh t lp v lun chuyn cc ti liu ny. - Tnh hp l ca cc i tng k ton ph hp vi ni dung ca cc nghip v kinh t pht sinh. - Tnh php l trong vic thc cc lut php, chun mc v ch kinh t ti chnh.

2.2. Thc trng ti sn v nghip v ti chnh - Trong mi n v, ti sn c biu hin di nhiu hnh thi vt cht khc nhau vi yu cu v quy cch, phm cht, bo qun, bo dng...khc nhau v ngy cng a dng, phc tp.Theo xu hng: ngy cng cch bit gia ngi s hu vi ngi bn qun v s dng ti sn. => Kh nng cch bit gia ti sn vi s phn nh ca n trong thng tin k ton.

Do , thc y s ra i ca kim ton cng tnh tt yu phi t thc trng ca ti sn vo i tng kim ton.

2.3. Hiu qu v hiu nng

Theo quan im hin i v kim ton, kim ton bao gm 2 lnh vc mi l kim ton hiu qu v kim ton hiu nng

Hiu qu, hiu nng c coi l mt b phn ca kim ton nghip v gn lin vi mt nghip v hay chng trnh, d n c th

Gian ln v sai st Trng yu v ri ro kim ton C s dn liu v Bng chng kim ton

Chng 5: Nhng Khi Nim C BnThuc Ni Dung Kim Ton

MC TIULm r cc khi nim c bn s dng trong kim tonXem xt bn cht ca tng khi nim, ch r mi quan h gia cc khi nim v xem xt chng trong mi quan h vi vic xc nh ni dung kim ton.

Ti liu tham khoChun mc kim ton S 240 GIAN LN V SAI ST(Ban hnh theo Quyt nh s143/2001/Q-BTC ngy 21 thng 12 nm 2001 ca B trng B Ti chnh)Chun mc kim ton s 240: Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh (Ban hnh km theo Thng t s 214/2012/TT-BTC ngy 06 thng 12 nm 2012 ca B Ti chnh) c hiu lc t 01/01/2014

Ti liu tham kho- CHUN MC S 500: BNG CHNG KIM TON(Ban hnh theo Quyt nh s 219/2000/Q-BTC ngy 29 thng 12 nm 2000 ca B trng B Ti chnh)- Chun mc kim ton s 500: Bng chng kim ton (Ban hnh km theo Thng t s 214/2012/TT-BTC ngy 06 thng 12 nm 2012 ca B Ti chnh)Chun mc kim ton s 501: Bng chng kim ton i vi cc khon mc v s kin c bit (Ban hnh km theo Thng t s 214/2012/TT-BTC ngy 06 thng 12 nm 2012 ca B Ti chnh)- Cc chun mc kim ton khc

Gian Ln V Sai StGian ln * Khi nim: Gian ln l hnh vi c la di, giu dim, xuyn tc s tht vi mc ch thu li bt chnh. * Cc hnh thc biu hin ca gian ln:http://giaiphapdaotao.com/mot-so-thu-thuat-gian-lan-trong-bao-cao-tai-chinh

* Nguyn nhn dn n vic xy ra gian lnC HiThiu lim khitS xi gic

Gian ln

2. Sai st Khi nim: Sai st l nhng li khng c c nh hng n BCTC.* Cc hnh thc biu hin ca sai st: - Li tnh ton v s hc, ghi chp sai trong h s, ti liu k ton. - B st hoc hiu sai cc khon mc, cc nghip v kinh t - p dng sai cc chun mc, nguyn tc, ch k ton, chnh sch ti chnh mt cch khng c .http://blogketoan-thue.blogspot.com/2013/03/nhung-sai-sot-thuong-gap-trong-ke-toan_8716.html

* Nguyn nhn dn n vic xy ra sai st:Nng lcSc pL li lm vicSai St

3. So snh gia gian ln v sai st* Ging nhau: u l hnh vi sai phm trong lnh vc ti chnh k ton, lm lch lc thng tin, phn nh sai thc t, nh hng lin i ti nh qun l* Khc nhau:Tiu thcGian lnSai stV mt thcC ch Khng c (v tnh)V hnh thc che duLun c s che y=> Kh pht hinKhng c ch => D pht hinV mc trng yuLun l hnh vi sai phm nghim trngPh thuc vo quy m v mc lp i lp li ca sai phm

4. Trch nhim i vi gian ln v sai st

- Ban gim c danh nghip: Trch nhim ngn nga, pht hin v Sa cha cc gian ln sai st

- Kim ton vin: Trch nhim pht hin cc sai phm trng yu

II. Trng Yu V Ri Ro Kim TonTrng yu* Khi nim Trng Yu l khi nim ch quy m hay tm c v tnh h trng ca cc sai phm, thng tinThng tin trng yu: nu thiu thng tin, thiu tnh chnh xc ca thng tin th s nh hng n bn cht ca thng tin

* nh gi trng yu: V quy m: - nh gi theo quy m tuyt i: S dng con s tuyt i nh gi tnh trng yu.Con s tuyt i l con s th hin mc quan trng m khng cn nhc thm bt c mt yu t no khc.

- nh gi theo quy m tng i: Quy m tng i l mi quan h tng quan gia i tng cn nh gi vi mt s gc. Khi nh gi mc trng yu theo quy m tng i c 3 kh nng xy ra:

Quy m nh Quy m ln c th khng trng yu Quy m ln Chc chn trng yu

* nh gi trng yu ( tip) V Tnh cht: Khi nim trng yu gn vi tnh h trng ca vn xem xt.Cc khon mc, nghip v sau y thng c xem l trng yu: - Cc khon mc, nghip v c gian ln hoc cha ng kh nng gian ln - Cc khon mc, nghip v c sai st h trng nh: + Cc khon mc c sai st lp i lp li + Cc khon mc, nghip v c nh hng nghim trng n k k ton sau. + Cc nghip v vi phm quy tc k ton v php l ni chung + Cc khon mc, nghip v l u mi hoc gy ra hu qu lin quan n nhiu khon mc nghip v khc.

2. Ri ro kim ton AR (audit Rick)a. Khi nimRi ro kim ton l kh nng m KTV a ra kin khng xc ng v i tng kim tonb. nh gi ri ro kim ton: - Vic nh gi ri ro kim ton lin quan n 3 giai don ca cuc kim ton: Chun b kim ton, thc hnh kim ton, kt thc kim ton. - nh gi AR thng thng qua c tnh t 0 100% - Gia ri ro kim ton v bng chng kim ton c mi quan h t l nghch.

c. Cc loi ri ro kim tonRi ro kim ton(AR Audit Rick)Ri ro tim tng(IR inherent Rick)Ri ro kim sot(CR control Rick)Ri ro pht hin(DR Detection Rick)

* Ri ro tim tng: (Inherent rick IR) Khi nim:IR l kh nng tn ti cc sai phm trng yu trong bn thn cc i tng kim ton cha k n s tc ng ca bt c hot ng kim ton no k c kim ton ni b.

nh gi IR: nh gi ri ro tim nng, KTV thng da trn cc yu t sau: - Bn cht kinh doanh ca khch th - Phong cch lm vic, phong cch qun l ca ban gim c - Kt qu ca cc ln kim ton trc - ng c tin hnh kim ton

* Ri ro kim sot (control rick CR) Khi nim: L kh nng h thng kim sot ni b ca n v c kim ton khng pht hin, ngn nga v sa cha kp thi cc sai phm trng yu.

nh gi ri ro kim sot: Vic nh gi ri ro kim sot ph thuc vo kt qu nh gi v h thng kim sot ni b.

* Ri ro pht hin (Defection Rick DR) Khi nim: L kh nng m cc th tc kim ton khng pht hin c cc sai phm trng yu

Nguyn nhn:

Do phm vi kim ton p dng khng ph hp Do p dng sai h thng phng php kim ton

* Mi quan h gia cc loi ri ro kim ton: - Quan h gia cc loi ri ro kim ton c phn anh qua m hnh ri ro kim ton. AR = IR x CR x DR - IR v CR lun tn ti mt cch khch quan, KTV khng to ra v cng khng kim sot chng c. Ngc li, i vi DR, KTV phi c trch nhim thc hin cc th tc nhp cc bng chng kim ton nhm qun l v kim sot c ri ro pht hin.DR = - DR t l ngch vi IR v CR. Nu KTV tin rng IR v CR mc cao, KTV s d kin ri ro pht hin mc thp duy tr ri ro kim ton mc chp nhn c v ngc li.

III. C S Dn Liu V Bng Chng Kim TonC s dn liuKhi nim: L s khng nh mt cch cng khai hoc ngm nh ca ban qun l v s trnh by ca cc b phn trn bo co ti chnh.

- Khi thu tp bng chng kim ton kim ton quan tm n cc c s d liu sau: + S hin din: Khng nh s tn ti ca quy ch kim sot nh ni quy, quy ch v tin mt, chng t, chu trnh lun chuyn t... + Tnh hu hiu: khng nh quy ch kim sot ang hot ng v hot ng c hiu lc + Tnh lin tc: Khng nh cc quy ch kim sot hot ng u n v lin tc trong k ca bo co ti chnh lp.

- Khi thu nhp thp bng chng theo phng php c bn, kim ton quan tm n cc c s dn liu sau:

S hin hu hoc pht sinh Tnh trn vn (tnh y ) Quyn v ngha v Tnh gi v o lng Trnh by v khai bo

* Bi tp lm thm v c s dn liu: Hy nu cc c s dn liu b vi phm trong cc sai phm sau khi KTV thc hin kim ton nm 200N:Ghi nhn mt khon doanh thu v phi thu ca khch hng cn c vo hp ng kinh t sau khi hng ha cha bn giao quyn s hu cho khch hng. Cha phn nh nghip v mua chu TSC trong nm ti chnh mc d n v nhn TSC v cc chng t, ha n c lin quan n mua sm TSC? Trong k, n v c tin hnh mua sm TSC t nc ngoi. Trong qu trnh hch ton tng nguyn gi TSC, k ton hoch nh thiu chi ph lp t, chy th v thu nhp khu? Hch ton trng 2 ln doanh thu bn hng trong nm? n v khng phn n chi ph li vay trong nm ti chnh m hch ton khi thc tr tin vay trong nm ti chnh sau

- Trong k, n v c tin hnh mua sm TSC t nc ngoi. Trong qu trnh hch ton tng nguyn gi TSC, k ton xc nh thiu chi ph lp t, chy th v thu nhp khu?- Hch ton trng 2 ln doanh thu bn hng trong nm?- n v khng phn n chi ph li vay trong nm ti chnh m hch ton khi thc tr tin vay trong nm ti chnh sau

2. Bng chng kim ton* Khi nim:Bng chng kim ton l tt c cc thng tin ti liu m KTV thu thp c lin quan n cuc kim ton v da trn nhng thng tin ny, KTV hnh thnh nn kin ca mnh.

* Phn loi bng chng kim ton: - Phn loi theo ngun gc: Bng chng do KTV t khai thc v nh gi thng qua kim k, quan st v tnh ton li. Bng chng do doanh nghip cung cp Bng chng do bn th 3 c lp cung cp - Phn loi theo dng ca bng chng kim ton: Bng chng kim ton vn bn Bng chng bng ming

* Yu cu i vi bng chng kim ton - Tnh hiu lc (tnh thch hp) L khi nim chi cht lng hoc tin cy ca bng chng kim ton. Tnh hiu lc ca bng chng kim ton ph thuc cc yu t sau: Dng ca bng chng kim ton Ngun gc thu nhp bng chng Cht lng ca h thng KSNB S kt hp ca cc bng chng

* Y/c i vi bng chng kim ton (tip) - Tnh y : L khi nim dng ch s lng cn thit ca bng chng kim ton cho kt lun kim ton S lng bng chng kim ton ph thuc vo nhng yu t sau:- Tnh hiu lc ca bng chng- Tnh trng yu ca cc khon mc, nghip v- Mc ri ro ca cc khon mc, nghip v

Chng 6: H thng phng php kim tonKhi qut chung v HT phng php kim ton Cc phng php kim ton chng t Cc phng php kim ton ngoi chng t

Khi Qut V H Thng Phng Php Kim Ton1. C s xy dng h thng phng php kim tonC S Phng php lunC s Phng php k thutc im i tng kim tonH Thng phng php kim ton

C s phng php lun C s phng php lun ca kim ton l php bin chng duy vt. Quan im bin chng khng nhng ch ra tnh logic ca qus trnh nhn thc m cn vch ra cc mi quan h v quy lut vn ng ca mi s vt, hin tngb. C s ca phng php k thut S dng phng php k thut ca mt s mn khoa hc nh: - Ton hc - K ton v phn tch hot ng kinh doanh

c. c im i tng kim ton i tng kim ton: thc trng hot ng ti chnh: - Mt phn ca thc trng hot ng ti chnh c phn nh trn cc ti liu k ton. - Phn khc cha c phn nh hoc phn nh cha trung thc.=> Kim ton hnh thnh nn h thng phng php gm 2 phn h: Kim ton chng t v Kim ton ngoi chng t.

c. c im i tng kim tonThc trng hot ng ti chnh a dng v phc tp vi nhiu loi ti sn c hnh thnh t nhiu ngun khc nhau=> KTV khng th kim tra ht c 100% i tng kim ton m thc hin trn c s chn mu kim ton.

2.H thng Phng php Kim ton

II. Cc Phng Php Kim Ton Chng TKim ton cn i

* Khi nim: L phng php da trn cc quan h cn i k ton (phng trnh k ton) v cc cn i khc kim ton cc quan h ni ti ca cc yu t cu thnh quan h cn i .

* Ni dung phng php: Kim ton cn i tng qut:

- L vic xem xt cc phng trnh k ton khai qut

- Trong qu trnh tin hnh kim ton cn i tng qut, KTV phi lu n cc trng hp khng cn bng:

+ Trng hp cc mi quan h cn bng ny thng xuyn khng c duy tr do bn thn cc quy nh, ch v kinh t ni chung v ch ti chnh k ton ni ring.

+ Trng hp do li v x l ti chnh

Kim ton cn i c th: - L vic xem xt n cc nh khon k ton c th biu hin trong cc s khc nhau nh nht k, bng k, s ci. KTV phi da trn nguyn tc i ng tin hnh kim ton v phi xem xt tnh hp l ca cc nh khon k ton.

- Khi tin hnh kim ton, do khng th tin hnh vi tt c cc nghip v hay ti sn i hi KTV phi bit phn bit vng sai st. Vng sai st thng ri vo cc trng hp sau:

+ Cc nghip v mi pht sinh trong ch k ton ti chnh + Cc quan h ti chnh phc tp khng r rng + Nhng nghip v ti thi im thay i ch k ton, thay i nhn s, giao im ca cc k k ton.

iu kin p dng:

Phng php kim ton cn i ch p dng i vi nhng i tng kim ton l cc bng cn i hoc nhng ti liu c cha mi quan h cn i (v d: bng tng kt ti sn,...)

2. i chiu trc tip

* Khi nim: L so snh (v mt lng) tr s ca cng mt ch tiu trn cc chng t kim ton.

* Cc loi i chiu trc tip: - Loi 1: i chiu gia s cui k vi s u k hoc gia cc k trn bo co ti chnh (i chiu ngang) hoc gia cc b phn ca tng th xem xt c cu trong tng th ( i chiu dc).

- Loi 2: i chiu gia s d on, s k hoch vi s thc t nh gi vic thc hin cc mc tiu.

- Loi 3: i chiu tr s ca cng mt chi tiu trong cng mt thi k trn cc chng t khc nhau.

- Loi 4: i chiu cc con s ca cng mt chng t nhng c bo qun, lu tr cc a im khc nhau. - Loi 5: i chiu tr s ca cc ch tiu vi tr s ca cc yu t cu thnh ch tiu .

- Loi 6: i chiu tr s ca cc ch tiu trong cng ty vi tr s ca cc ch tiu trong cc cng ty c cng quy m, cng ngnh ngh, hay vi ch tiu ca ton ngnh.

* iu kin p dng:

Phng php i chiu trc tip c s dng trong trng hp cc ch tiu c hch ton theo cng chun mc, cng ni dung, cng phng php, cng n v tnh ton trong cng mt khon thi gian v iu kin tng t nhau.

* i chiu ngang (phn tch ngang):

- L vic phn tch da trn c s so snh tr s ca cng mt ch tiu trn BCTC.

- Cc ch tiu phn tch thng bao gm:

+ So snh s liu gia k ny vi k trc hoc gia cc k vi nhau

+ So snh s liu thc t vi s d on hoc s liu c tnh ca KTV

+ So snh d kin ca cng ty vi d kin chung ca ngnh.

102

* i chiu dc (Phn tch dc): - L vic phn tch da trn c s so snh cc t l tng quan ca cc ch tiu v cc khon mc khc nhau trn BCTC. - Cc t sut ti chnh: Gm 3 nhm.

+ Nhm t sut v kh nng thanh ton:

Ti sn ngn hn T sut thanh ton ngn hn = N ngn hn Tin + cc khon u t ngn hn + cc khon thu T sut thanh ton nhanh = N ngn hn Tin + Cc khon T tin T sut thanh ton tc thi = N ngn hn

+ Nhm t sut v cu trc ti chnh: Ti sn di hn T sut u t vo TSC = Tng ti sn Tng n phi tr T sut n = Tng ngun vn

Vn ch s hu T sut t ti tr = = 1 T sut n Tng ngun vn

+ Nhm t sut v kh nng sinh li:

T sut li nhun thun / doanh thu T sut li nhun gp / doanh thu T sut li nhun thun / vn ch s hu ....

3. i chiu logic

* Khi nim:

l Vic xem xt mc bin ng tng ng v tr s ca cc ch tiu c quan h kinh t trc tip song c th theo hng khc nhau.

* c im v i tng: i tng c kim ton l rt a dng, n c th l i chiu gia cc ch tiu tng hp vi cc ch tiu chi tit hoc i chiu gia cc ch tiu chi tit vi nhau nhng c mc bin ng khc nhau v xu hng bin ng khc nhau.

* iu kin p dng:

Phng php ny p dng trong trng hp KTV phi hiu c bn cht ca cc mi quan h.

III. Cc Phng Php Kim Ton Ngoi Chng t

Kim k

* Khi nim: Kim k l qu trnh kim tra ti ch cc loi ti sn ca DN

Kim tra vt cht thng p dng i vi ti sn c dng vt cht c th nh hng tn kho, TSC, tin mt, giy t thanh ton c gi tr.

* Trnh t tin hnh kim k:

- Chun b kim k: chun b cc tin vt cht v nhn s

- Thc hin kim k: Thc hin cc k thut trong kim k nh: Cn ong, o, m, ghi chp vo cc bng k.

- Kt qu kim k: a ra kt lun kim k, lp bin bn kim k, trong bin bn kim k a ra kin ngh x l chnh lch.

* Nhn xt: - u im: n gin, d thc hin

- Nhc im:Ch khng nh c tnh hin c m khng khng nh c tnh s hu v tnh trng k thut ca ti Sn.

2. Thc nghim

* Khi nim: Thc nghim l phng php din li hoc nghin cu, phn tch tng yu t cu thnh ca mt ti sn, mt qu trnh c, din ra v cn xc nh li.

* iu kin thc hin:

Ch p dng i vi nhng i tng c quy trnh, khun mu nht nh

* Nhn xt:

- u im: Bng chng thu c c tin cy cao

- Nhc im: Tn km chi ph, kh thc hin hoc nhng trng hp khng th thc hin c.

3. iu tra.

* Khi nim: iu tra l phng php xc nh li mt ti liu hoc mt thc trng i n nhng quyt nh hay kt lun kim ton.

* Mt s k thut s dng trong iu tra: - Quan st: Quan st trc tip thng qua cc gic quan v hot ng ca n v nh gi v pht hin cc vn nghi vn.

- Phng vn: L qu trnh thu nhp thng tin bng vn bn hay bng li ni qua vic thm vn nghi vn.

- Ly xc nhn: L qu trnh thu nhp thng tin do bn th ba c lp cung cp xc nh tnh chnh xc ca thng tin m KTV cn nghi vn. - Chn mu cc i tng kim ton, xc minh lm r cc vn cn Kim ton.

* Nhn xt: Phng php ny c s dng ph bin trong kim ton

Chng 8: T Chc Cng Tc Kim TonMc Tiu v trnh t T chc cng tc kim ton Chun b kim ton Thc hnh kim ton Kt thc kim ton

Mc Tiu V Trnh T T Chc Cng Tc Kim TonKhi nim chung v t chc Khi nim: T chc ni chung l mi lin h gia cc yu t trong mt h thng theo mt trt t nht nh. => Mc tiu ca t chc: to ra mi lin h gia cc yu t trong mt h thng theo mt trt t nht nh Mc ca mi lin h: Trong bin giao ng t 0 1 + mc 0: Cc yu t khng c bt k mi lin h no => h thng ri vo tnh trng tan r hay v t chc + mc 1: Cc yu t quan h cht ch, khoa hc => h thng hot ng mc ti u

2. T chc cng tc kim ton Khi nim: T chc cng tc kim ton l mi lin h gia cc yu t ca kim ton theo mt trt t xc nh. => Mc tiu ca t chc cng tc kim ton: l hng ti vic to ra mi lin h khoa hc v ngh thut gia cc phng php k thut kim ton dng xc nh v by t kin v i tng kim ton. Quy trnh t chc cng tc kim ton: - Chun b kim ton - Thc hnh kim ton - Kt thc kim ton

Xc nh mc tiu v phm vi kim ton Mc tiu kim ton: L ch cn t ti ng thi l thc o kt qu kim ton cho mi cuc kim ton c th.Mc tiu chung: phi gn vi mc tiu, yu cu ca qun l.Mc tiu c th cho tng loi hnh kim ton Phm vi kim ton: L Gii hn v khng gian v thi gian ca i tng kim ton.

II. Chun b kim ton

2. Ch nh ngi ph trch cng vic kim ton v chun b cc iu kin vt cht c bn - yu cu chung ca vic la chn: ngi c ch nh phi l ngi c trnh tng xng vi mc tiu, phm vi kim ton ni ring v tng xng vi v tr, yu cu, ni dung ca cuc kim ton ni chung.Chun b cc iu kin vt cht c bn ca cuc kim ton nh: phng tin tnh ton, phng tin kim k...

3. Thu thp thng tin * Ni dung thng tin: - Cc thng tin lin quan n ngnh ngh, lnh vc hot ng ca khch th kim ton. - Tm hiu v h thng k ton, kim ton ni b - Tm hiu v cc bn hu quan * Ngun ti liu: - Tham kho h s kim ton nm trc - Tham kho trn cc phng tin thng tin i chng cc thng tin chung v ngnh, lnh vc kinh doanh. - Thu thp cc ti liu c lin quan ca khch th.

4. Lp k hoch kim ton

K hoch kim ton l qu trnh cn i tch cc gia nhu cu v ngun lc c nhm c th ha mc tiu v phm vi kim ton c d kin trn c s cc ngun lc c.

Vic c th ha ny c thc hin bng cch: Xc nh cc cng vic c th phi lm v xc nh thi gian kim ton tng ng.

Trong bc ny s bao gm cc cng vic ch yu: - La chn i ng nhn vin kim ton: Cn xem xt c v mt s lng v c cu. + S ngi phi ph hp vi quy m kim ton + C cu nhn s phi ph hp vi tnh cht phc tp ca cng vic v phn cng tng ngi ph trch tng cng vic c th mt cch khoa hc v ph hp vi trnh ,nng lc chuyn mn ca KTV. - Xc nh thi gian kim ton: gm thi hn chung v thi hn ring cho tng ngi ph trch tng cng vic nh phn cng. - Kim tra li cc phng tin cn thit tnh ton, kim k...v cn i c v s lng v chng loi. - Xc nh mc kinh ph cn thit cho cuc kim ton.

5. Xy dng chng trnh kim tonl xy dng chng trnh kim ton chnh c th ha cc k hoch trn v nhn s, thi gian, xc nh s lng v cc bc th tc cn phi thc hin cho tng phn hnh kim ton c th

III. Thc Hnh Kim Ton* Thc hnh kim ton l qu trnh thc hin ng b cng vic n nh trong k hoch, chng trnh kim ton.* Kim ton vin cn tun th 4 nguyn tc sau: 1. KTV phi tun th chng trnh kim ton c xy dng. Trong mi trng hp, KTV khng c t thay i chng trnh 2. Trong qu trnh kim ton, kim ton vin phi thng xuyn ghi chp kt qu kim ton vo s tay hay vo giy t lm vic lm bng chng cho kt lun kim ton.

III. Thc Hnh Kim Ton (tip) 3. nh k kim ton vin phi tng hp kt qu kim ton trn bng tng hp nhn r mc thc hin so vi cng vic chung. Thng s dng: Bng k chnh lch v Bng k xc minh 4. Mi iu chnh v ni dung, phm vi, trnh t kim ton... u phi c kin thng nht ca ngi ph trch chung cng vic kim ton (ch th) v khch th kim ton nu cn.

Kt Thc Kim Ton

Giai on cui cng ca mt cuc kim ton l kt thc kim ton. Trong giai on ny, KTV s tng hp li kt qu ca ton b cuc kim ton, a ra kt lun kim ton v lp bo co hoc bin bn kim ton.

Kt lun kim ton: L s khi qut thc hin cc chc nng kim ton trong tng cuc kim ton c th

Yu Cu i vi kt lun kim ton: + V ni dung: Kt lun kim ton phi ph hp v y

+ V tnh php l: Tnh php l th hin kt lun a ra phi da trn nhng bng chng thu thp v t ng, vn phm s dng phi chun xc.

- Ty thuc vo mc tiu, phm vi v cc loi hnh kim ton m kt lun kim ton c th a ra di cc dng khc nhau.

* Hnh thc th hin kt lun kim ton:

- Bo co kim ton

- Bin bn kim ton

Chng 9:T Chc B My Kim TonKhi qut chung v t chc b my kim ton Kim ton vin v t chc hip hi KTV T chc b my kim ton

Khi Qut Chung V T Chc B My Kim Ton

- T chc b my kim ton bao gm c yu t con ngi v phng tin cha ng cc yu t ca kim ton thc hin chc nng ca Kim ton - Theo nguyn l chung ca t chc b my, b my kim ton c th t chc theo phng thc trc tuyn tham mu hoc phng thc chc nng v c th la chn loi hnh tp trung hay phn tn ty quy m v a bn hot ng, ty kh nng v phng tin iu hnh...

Cc nguyn tc c bn ca t chc b my kim ton:

+ Phi xy dng i ng kim ton vin v s lng v m bo yu cu cht lng ph hp vi tng b my kim ton.

+ H thng b my kim ton phi bao gm cc phn h cha ng cc mi lin h trong ngoi khc nhau ph hp vi nguyn tc chung ca l thuyt t chc v ph hp vi quy lut ca php bin chng v lin h.

+ T chc b my kim ton phi qun trit nguyn tc chung ca mi h thng t chc b my: tp trung, dn ch thch ng vi tng b phn kim ton.

Nhim v c bn ca t chc b my kim ton: l xy dng m hnh t chc b my, xc nh kiu lin h trong tng m hnh v mi lin h gia cc yu t c bn cu thnh h thng b my kim ton.

thc hin c nhim v trn, t chc b my Kim ton phi gii quyt c cc vn c bn:

+ KTV v cc t chc hip hi KTV

+ T chc b my kim ton ni b

+ T chc b my kim ton c lp

+ T chc b my kim ton nh nc

II. Kim ton vin v t chc hip hi kim ton vin

Kim ton vin

* Khi nim: Kim ton vin l khi nim chung ch nhng ngi lm cng tc kim ton c th c trnh nghip v tng xng vi cng vic .

* Cc loi kim ton vin:

- Kim ton vin c lp

- Kim ton vin nh nc

- Kim ton vin ni b

2. Cc t chc hip hi kim ton vin

* Mc ch: Tng cng quan h hp tc, hng dn v bi dng nghip v k c v nhn thc cng nh kinh nghim thc t.

* Cc t chc hip hi ch yu - Lin on k ton quc t IFAC

- Hip hi kim ton vin ni b

- Hip hi kim ton vin c lp

- Hip hi (hc vin) ca cc t chc kim ton vin nh nc

III. T Chc B My Kim TonT chc b my kim ton ni b * Khi nim: B my kim ton ni b l h thng t chc ca cc kim ton vin do n v t lp ra theo yu cu qun tr ni b v thc hin nn np, k cng qun l. * M hnh t chc: - Hi ng hay b phn kim ton ni b(M hnh ny thch hp vi nhng DN c quy m ln) - Gim nh vin k ton ( gim st vin nh nc) ( M hnh ng dng ph bin cc x nghip nh nc v cc doanh nghip c quy m nh)

2. T chc b my kim ton c lp

* Khi nim: B my kim ton c lp l t chc ca cc kim ton vin chuyn nghip kinh doanh dch v kim ton v cc dch v khc c lin quan.

* M hnh t chc:

- Vn phng kim ton t

- Cng ty kim ton

3. T chc b my kim ton nh nc

* khi nim: B my kim ton nh nc l h thng tp hp nhng vin chc nh nc thc hin chc nng kim ton ngn sch v ti sn cng

* M hnh t chc ( xt trong mi quan h vi b my nh nc):

+ KTNN trc thuc c quan lp php

+ KTNN trc thuc c quan hnh php

+ KTNN c lp vi cc c quan khc trong b my nh nc

Chng 9:Chun Mc Kim TonKhi qut chung v chun mc kim ton Nhng chun mc kim ton c chp nhn ph bin c im ca h thng chun mc c th trong cc b my kim ton

Khi Qut Chung V Chun Mc Kim TonKhi nim chun mc kim ton

Chun mc kim ton l hng quy phm php l, l thc o chung v cht lng cng vic kim ton v dng iu tit hnh vi ca KTV v cc bn hu quan theo hng v mc tiu xc nh

Hnh thc th hin ca chun mc kim ton * Lut kim ton: L hnh thc php l cao nht ca chun mc kim ton, c ban hnh bi c quan lp php (Quc hi), c ngha iu tit cc hnh vi ca nhiu pha c lin quan.

* H thng chun mc kim ton c th: thng do cc t chc hip hi ngh nghip nghin cu, son tho v ban hnh cho tng loi hnh ton hoc cho kim ton ni chung. H thng chun mc kim ton dng iu tit hnh vi ca KTV v nh gi cht lng cng vic ca kim ton.

Nhng chun mc kim ton c chp nhn ph bin.( GAAS Generally Accepted Auditing Standards)

- Nhng chun mc kim ton c chp nhn ph bin (GAAS) l nhng chun mc c hiu lc m KTV phi tun th khi tin hnh kim ton v l cch thc m bo cht lng cng vic kim ton.

- Chun mc kim ton c tha nhn rng ri gm 10 chun mc v c chia thnh 3 nhm.

* Nhm chun mc chung: gm 3 chun mc

1. Vic kim sot phi do mt hay mt nhm ngi c o to nghip v tng xng v thnh tho nh mt kim ton vin thc hin

2. Trong tt c cc vn lin quan ti cuc kim ton. KTV phi gi mt thi c lp.

3. KTV phi duy tr s thn trng ngh nghip ng mc trong sut cuc kim ton (lp k hoch, thc hin kim ton v lp bo co kim ton).

* Nhm chun mc thc hnh: gm 3 chun mc

1. Phi lp k hoch chu o cho cng vic kim ton v gim st cht ch nhng ngi gip vic nu c.

2. Phi hiu bit y v h thng kim sot ni b lp k hoch kim ton v xc nh ni dung, thi gian v quy m ca cc th nghim s thc hin.

3. Phi thu c y bng chng c hiu lc thng qua vic kim tra, quan st, thm vn v xc nhn c c nhng c s hp l cho kin v bo co ti chnh c kim ton.

* Nhm chun mc bo co: Gm 4 chun mc

1. Bo co kim ton phi xc nhn bng khai ti chnh c c trnh by ph hp vi nhng nguyn tc k ton c chp nhn rng ri hay khng.

2. Bo co kim ton phi ch ra cc trng hp khng nht qun v nguyn tc gia k ny vi cc k trc.

3. Phi xem xt cc khai bo trn bng khai ti chnh c y mt cch hp l khng tr nhng trng hp khc c ch ra trong bo co.

4. Phi a ra kin v ton b bng khai ti chnh hoc khng nh khng th a ra kin c km theo vic nu r l do.

c im Ca H Thng Chun Mc Kim Ton C Th Trong Cc B My Kim Ton. * Trong phn h kim ton c lp Tnh Nguyn vn ca cc chun mc trn c th hin r nt hn c.

* Trong phn h kim ton nh nc:

H thng chun mc kim ton thng c th hin theo 2 hng:

Nhng chun mc chung cho KTV v c quan KTNN

Nhng chun mc chung ch p dng cho c quan KTNN

* Trong phn h kim ton ni b

Chun mc kim ton c c th ha theo 3 hng: Chung cho b my kim ton ni b v KTV ni b

Cho b phn kim ton ni b

cho KTV ni b