Giáo trình lý thuyết kiểm toán phần 1

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Ths. Dau Ngoc Chau

GIAO TRINH

LY THUYET KIEM TOAN

(Tai ban Ian th ti hai)

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Chuang 1: Nhung van de co ban cua kiem toan

Chifong 1

NHONG VAN DE CO BAN CUA KIEM TOAN

1.1. KHAINIEM KIEM TOAN

Nhieu nha nghien ciiu lich sti cho r&ng kiem toan ra ddi
tuf thdi La Ma co dai vao the ky thii III trufdc Cong Nguyen.
Chi'nh vi vay, kiem toan co goc tCf La tinh "Audit", nguyen ban
la "Audire", g in lien vdi nen van minh cua Ai Cap va La Ma co
dai. Tuy kiem toan ra ddi da hdn 2000 nam qua, nhutng no cung
chi phat trien manh me tCf giijfa the ky XIX. Tijf "Audire" co
nghia la nghe. Hinh anh kiem toan co dien thtfdng diiOc tien
hanh bang cach ngifdi ghi chep ve tai san doc to len cho mot ben
doc lap "nghe" roi sau do chap nhan thong qua viec chiing thUc.
(3 Viet Nam, th u at ngvif "Kiem toan" xuat hien trcl lai va duoc
dung nhieu tu: nhQng nam dau cua thap ky 90. TrU6c nam

1975, 6 mien Nam Viet Nam da co hoat dong cua cac cong ty
kiem toan ni*6c ngoai. Cho den nay d Viet Nam cung nhuf tren
the gidi con ton tai nhieu cach hieu khac nhau ve kiem toan.

Tuy nhien quan niem ve kiem toan dUdc chap nhan pho bien
hien nay la: "K iem toan la qua tr in h cac kie m to a n vien 
(KTV) doc lap va co n a n g liic tien h a n h th u th a p va d a n h 
g id cac bang ch iin g ve cac thong tin diiOc k ie m to a n 
n h a m xac n h a n va bao cao ve m iic do p h u hap g iita cac 
th o n g tin nay vdi cac ch u a n m ile da duefe th ie t la p

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Cac KTV doc lap va co nang Lite: Ti'nh doc lap giup cho
KTV trong qua trinh tu duy, lap ke hoach kiem toan va thUc
hien kiem toan khong bi anh hudng va chi phoi bdi bat cii yeu
to nao co the dan den lam lech lac ket qua kiem toan. Bieu hien
cua stf doc lap cu the la doc lap ve chuyen mon, doc lap ve kinh
te va doc lap trong cac mol quan he gia dinh. Doc lap ve mat
chuyen mon dude the hien: trong hoat dong kiem toan, KTV chi
tuan theo chuan mUc chuyen mon va luat phap, khong de bi chi
phoi bdi nhufng tac dong khac. Tuy theo noi dung va tinh chat
cua moi loai kiem toan cu the khac nhau ma mile do doc lap co
the dude doi hoi khac nhau, tuy nhien yeu cau ve doc lap la doi
hoi thiet yeu doi vdi moi loai KTV va to chiic ’kiem toan. Neu
doc lap la dieu kien can thi nang luc cua KTV la dieu kien du
de dam bao cho cuoc kiem toan dude thuc hien thanh ccng.
Nang luc kiem tean gom nhting yeu to, ky nang, pham chat ve
chuyen mon nghiep vu ma ngifdi KTV can phai c6 de to chvlc va
thiic hien dUdc cuoc kiem toan co hieu qua.

Thu thap va danh gia cac bang chting: Bang chifng kiem
toan la cac loai tai lieu, thong tin ma cac KTV sU dung de phan
tlch, xem xet va dUa ra ket luan tren do. Qua trinh kiem toan
thde chat la qua trinh cac KTV ap dung cac phtfdng phap ky
thuat kiem toan de thu thap va danh gia cac bang chting kiem

toan lam cd sd cho cac y kien nhan xet cua ho.

Cac thong tin *ii(3c kiem toan: Do la nhiJng thong tin da
co s in nguon bSng Ting cho kiem toan va co can c\3 lam cd sd

9 O

chd viec danh gia thong tin. Thdng tin dude kiem toan co the la
9
nhOng thong tin dtfdc lUdng hoa hoac nhGng thong tin co the so

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Chuang 1: Nhung van de co ban cua kiem toan

sanh, doi chieu hay kiem tr a lai dUOc; co th e la nhufng th o n g tin

ta i c h in h hoac th o n g tin phi tai chi'nh.

Cac chuan miCc da ditdc xay diing va thiet lap: Cac chuan

mUc la co so, la “thudc do” de danh gia cac thong tin trong qua

trinh kiem toan. Cac chuan mUc nay rat phong’phu va da dang
ry

tuy thuoc vao tUng loai kiem toan, nhu quy dinh trong cac van
ban phap quy, cac tieu chuan dinh mUc cho cac linh vUc khac
nhau, cac chuan mUc ke toan cua moi quoc gia... tuy tUng loai
kiem toan ma sU dung cac chuan mUc nay cho phu hop, nhung
cac chuan mUc nay luon luon phai la cac chuan mUc co hieu luc
cho cuoc kiem toan do.

Dctn ui di/ctc kiem toan: Day co the la mot to chCtc phap
nhan (mot doanh nghiep Nha nude, cong ty co phan, mot doanh
nghiep tu nhan), hoac khong co tu cach phap nhan (mot phan

xUdng, to doi hoac mot ca nhan).

Bao cao ket qua: Day la cong viec cuoi cung ciia mot cuoc
kiem toan, the hien y kien nhan xet ket luan cua KTV va cung
cap thong tin cho ngiioi doc, ngtfdi sii dung ve miic do tUdng
quan va phu hop giiia cac thong tin cua mot defn vi vdi cac
chuan mtfc da duoc xay dung. Ve hinh thiic, bao cao kiem toan
co the khac nhau va co the thay doi tti loai bao cao phtic tap
b&ng van ban den bao cao bSng mieng khi kiem toan phuc vu
cho mot ngUdi nao do.

✓ 9 9 t , 9

Nhu vay, thUc chat cua kiem toan noi chung la viec kiem
tra va cho y kien nhan xet ve mUc do phu hdp cua thong tin
duqc kiem toan so vdi cac tieu chuan, chuan mUc cua thong tin
da dUdc thiet lap; viec kiem tra nay dUdc thUc hien bdi ngUdi
doc lap va cd nang luc. Noi cach khac, hoat dong kiem toan la
hoat dong tham dinh thong tin cua kiem toan vien.

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1.2. QUA TRiNH RA DOI, PHAT TRIEN VA S I/ CAN
THIET KHACH QUAN CUA KIEM TOAN TRONG NEN

KINH TE THI TRUONG

1.2.1. Q u a t r i n h r a dcfi va p h a t t r i e n c u a k ie m t o a n
Theo y kien cua nhieu nha nghien ciiu lich sii, kiem toan
ra doi vao khoang the ky thii ba trade Cong nguyen, gan lien
vdi nen van minh Ai Cap va La Ma co dai.

(3 thdi ky dau, kiem toan chi mdi d mtic d6 sd khai,
thUdng dtfdc goi la kiem toan co dien. Bieu hien cua hoat dong
kiem to an cd dien la nhOng ngUdi lam c6ng ta'c ke toan doc to
nhufng so lieu, tai lieu cho mot ben doc lap nghe va sau do
chiing thUc. Vi vay, tu: “Audit” (co nghla la “kiem toan”) trong

tien g Anh co goc tijf cum tu1 La tin h “Audire” (co n g h ia la

“nghe”).

Cung vdi sil phat trien cua xa hoi va sU phat trien cua ke
toan la sii phat trien khong ngUng cua cac cong cu kiem soat ve

ke toan. C) d a u co h o a t dong cua con ngUdi, d do co h o a t dong

kiem tra, kiem soat. C) dau co ke toan, d do co kiem tra ke toan.
Kiem tra ke toan phat trien tti thap den cao. Khi xa hoi
phat trien, xuat hien cua cai du thifa, hoat dong ke toan ngay
cang dUdc md rong va ngay mot phtic tap thi viec kiem tra,
kiem soat ve ke toan va tai chinh cang dUdc quan tam vdi miic
do cao hdn.

Tti thdi ky : Ma cd dai vao the ky thii III trUdc cong
nguyen, kiem tra ke toan va tai chinh chi mdi d miic do ddn
gian, n h lm muc dich phuc vu cho viec quan ly tai san cua cac

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Chuong 1: Nhung van de co ban cua kiem toan

nha buon, cua giai cap cam quyen va ta n g ldp dai dia chu quy
toe. Den thdi ky cach mang cong nghiep bung no d Chau Au,
xuat hien nhieu thanh phan kinh te, keo theo sU ra ddi nhieu

loai h in h doanh nghiep khac n h au . Cung vdi sU phat trien cua

thi trUdng, sU tich tu, tap tru n g tu b a n da lam chd sU phat trien

cua cac ddanh nghiep va cac ta p doan ngay cang md rong. Su
tach rdi giuta quyen sd hUu cua ong chu va ngUdi quan ly, ngUdi

lam c6ng ngay cang xa, da d a t ra chd cac eng chu mot cach thUc

kiem s o a t mdi. Phai dUa vao sU kiem t r a cua nhufng ngUdi

chuyen nghiep hay nhiing KTV ben ngoai. Viec kiem t r a di dan
tit viec kiem tra ghi chep ke toan den tuan thu. quy dinh cua
phap luat va mai den nhung thap nien 80, kiem toan hoat dong
bat dau dUdc hinh thanh va phat trien, nhufng hien nay da trd
thanh linh vUc trung tam cua kiem toan noi chung, dac biet la
kiem toan Nha nUdc va kiem toan noi bo.

Vao nhufng nam 30 cua the ky 20, tit viec pha san cua

h a n g lo at cac to chUc tai chinh va sU k h iin g hoang k in h te tre n

the gidi da boc lo ro nhiing han che cua kiem1 tra ke toan, sU

*1 / #|

kiem tra tren cung mot he thong. Chinh tit day, viec kiem tra
ke toan buoc phai diidc chuyen sang m6t giai ddan mdi, yeu cau
kiem tra ke toan mot cach doc lap da dtfdc dat ra.

C) Hoa Ky sau khung hoang ve tai chinh vao nhufng nam
1929, den nam 1934 Uy ban bao ve va tra o doi tien te (SEC) da
xay dung va ban hanh quy che ve KTV ben ngoai. Dong thdi,

trUdng dao tao ke toan vien cong chUng cua Hoa Ky (AICPA) da

in ra mau chuan dau tien ve bao cao kiem toan tai khoan cua

cac cong ty. Cung tro n g giai doan nay, d cac to chUc kinh doanh,
cac doanh nghiep da bat dau xuat hien va p h a t tr ie n chUc nang

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noi bo. Nam 1941 Vien kiem toan noi bo Hoa Ky (IIA) dUdc

thanh lap, da di vao hoat dong va dao tao cac KTV noi bo. Dong
thdi, Vien da xay dung va ban hanh he thong chuan mUc kiem
toan noi bo Hoa Ky vao nam 1978.

Tai Phap, viec kiem tra mot cach doc lap cua nhufng
ngUdi chuyen nghiep ben ngoai da dUdc xac lap va thong qua
bdi dao luat ve cac cong ty thUdng mai ngay 24/07/1966. Dong
thdi, kiem toan noi bo d Phap cung da dUdc hinh th anh chinh
thUc vao nhufng nam 60 the ky 20 d nhufng cong ty con thuoc
tap doan ngoai quoc. Den 1965 Hoi KTV noi bo cua Phap dUdc

thanh lap va sau nay phat trien trd thanh Vien KTV n6i bd cua
Phap vao nam 1973.

Kiem toan ra ddi va phat trien la mot ta t yeu khach quan
do yeu cau quan ly va phuc vu cho quan ly nh&m cung cap

thong tin tr u n g thUc, tin cay cho moi doi tUdng cd quan tarn

tren thi trUdng.

6 giai doan dau, khi mdi hinh thanh, kiem toan doc lap
dUdc bieu hien thong qua viec cung cap dich vu kiem toan cua

mot hoac mot nhom KTV hoac cua mot v&n phong kiem toan
doc lap rieng biet. Mo hinh nay den nay v^n dang dUdc duy tri
va v in phat huy hieu qua d mot so" nUdc tren the gidi. Tuy
nhien, trong xu hudng hoi nhap kinh te quoc te hien nay, mo
hinh nay boc lo nhieu han che ve kha nang carih tranh, nen no
dang dan dan chuyen sang sap nhap de hinh th an h cac to chUc,
tap doan ldn, cd du tiem luc ve tai chinh va sUc manh de canh
tranh trong tUdng lai va s in sang dap Ung moi nhu cau cua nen
kinh te thi trUdng. Dien hinh la bon cong ty kiem toan tam cd

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Chuong 1: Nhung van de co ban cua kiem toan

quoc te (the Big Four) nhii: KPMG Peat Marwick (My); Ernst
and Young (My); Pricewaterhouse Cooper (Anh) va Deloitte
Touche Tohmatsu International (My). Moi cong ty nay deu co
tren 13.000 nhan vien, dat van phong tren 110 quoc gia triic
tiep canh tranh vdi cac cong ty khu vtfc va cong ty noi dia.

Ve quy trinh va phiidng phap ki thuat kiem toan cung co

v 9 9 9 0 9

nhieu sii thay doi va phat trien: tti viec kiem toan co dien theo
chu quan chuyen sang xay dung thanh quy trinh kiem toan

9 9 9

chat che; tif viec kiem toan toan dien chuyen sang kiem toan
chon m lu; tii viec kiem toan toan bo so' lieu da biet diia vao he
thong kiem soat noi bo de thiic hien kiem toan va danh gia anh
htfdng cua no den khdi ltidng cong viec kiem toan va ap dung
phiidng phap kiem toan cu the; tuf sii xet doan cam tinh chu
quan sang xet doan nghe nghiep, khach quan; tii viec sii dung
bang chiing co gia tri phap ly sang sii dung bang chiing co siic
thuvet phuc; tu1 viec kiem toan trong chiing tif den kiem toan
ngoai chiing tii; tii so ke toan den thiic te hoat dong cua ddn vi;
tii kiem tdan trong noi bo ddn vi den kiem toan ngoai ddn vi co
lien quan; tit viec kiem toan thu cong den kiem toan trong dieu
kien ap dung may vi tinh, khi ke toan da thiic hien trong moi
trUdng tin hoc.

Ve pham vi kiem toan cung diidc md rong tU viec lay
trqng tam cua kiem toan la cac bao cao tai chinh (BCTC)
chuyen dan sang lay trong tam la kiem toan hoat dong nhSm
danh gia tinh hieu luc, hieu qua cua hoat dong; Chiic nang
kiem toan cung diidc chuyen dan tii tap trung kiem tra xac
nhan chuyen dan sang tap trung vao ttf van trinh bay y kien

trong tiidng lai.

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toan cua cac cong ty kiem toan doc lap diidi che do Viet Nam
cong hoa thdi My Diem.

Sau khi niidc ta chuyen doi cd che quan ty (nam 1986) tii
ke hoach hoa tap trung sang cd che thi trUdng thed dinh hiidng
Xa hoi chu nghia, ngay 13/05/1991 C6ng ty kiem tdan Viet Nam
diidc thanh lap lay ten la VACO vdi 13 nhan vien. Den nay Viet
Nam da c6 hdn 100 C6ng ty kiem toan vdi hdn 1.000 KTV. Hoat
dong kiem toan doc lap diidc phat trien dan va ngay cang md
rpng, tCr so' khach the dtfdc kiem tean bat buoc nho hep theo
Nghi dinh 07/1994/CP ngay 29/01/1994 cua Chinh phu, den nay
theo Nghi dinh 105 /2004/CP ngay 30/3/2004 thi khach the
kiem toan doc lap bat buoc da diidc md rong them nhieu linh

viic vdi doanh thu ngay cang cao, ngay cang khang dinh diidc vi
trf, vai tro to ldn cua n6 trdng cd che thi triidng. Den ngay
11/07/1994 Nghi dinh so' 70/1994/ND-CP cua Chinh phu thanh
lap co quan kiem toan Nha ntfdc thuoc Chinh phu (nay da
chuyen len Quoc hoi) va den 28/10/1997 xay diing ban hanh quy
che kiem toan noi bo ap dung cho cac doanh nghiep Nha midc.

1.2.2. Stf c a n th ie t k h a c h q u a n c u a k ie m to a n tr o n g
n en k in h te th i trtfofng

Kiem toan ra ddi, phat trien do yeu cau quan ly va phuc
vu cho quan ly. Kiem toan la mot cong cu quan ly phat trien tCt

thap den cao, gSn lien vdi hoat dong kinh te cua con ngiidi. Tii
khi ke toan ra ddi, cdn ngiidi da biet khai thac cong cu ke toan
vao quan ly kinh te. Ke toan la mot cong cu quan ly ta t yeu
khach quan trong he thong cong cu quan ly cua con ngiidi.

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Chuang 1: Nhung van de co ban cua kiem toan

Ke toan cung cap thong tin kinh te phuc vu quan ly. Xa
hoi cang phat trien, thong tin ke toan ngay cang diidc md rong,
da dang, phiic tap va chufa dung nhieu rui ro. Dong thdi xuat
hien cang nhieu doi tUdng quan tam va sii dung cac thdng tin
ke toan. Cac doi tifdng quan tam den thong tin kinh te ngay
cang diidc md r6ng phdng phu va da dang nhii Nha niidc, chu
doanh nghiep, cd dong, nha dau tu, ngan hang, cac to chiic tai
chinh tin dung, ngtfdi ban, ngiidi mua, ngiidi lad dong,... Xa hoi
cang phat trien, nen kinh te thi trUdng cang phiic tap, thdng tin
kinh te cang co nguy cd chiia dung nhieu rui rd, sai lech, thieu
tin cay. ThUc trang nay xuat phat tii nhufng nguyen nhan sau:

Thii nhat: Khdang cach ldn giufa ngiidi sii dung thdng tin
va ngiidi cung cap thong tin va sii dieu chinh thong tin co ldi chd
ngiidi cung cap thong tin. Xa hdi cang phat trien se keo theo
hoat dong kinh te ngay cang phat trien, md rong va da dang. Stf
tach biet giila quyen sd hufu va quyen sii dung tai san ngay cang
tang, cac thong tin diidc cung cap co nguy cd ngay cang bi hdp
phap hoa va thanh tich hoa co ldi cho ngiidi cung cap thong tin.

Thii hai: Khoi liidng thong tin qua nhieu. Xa hoi cang

phat trien, thong tin cang phong phu, da dang vdi khoi lufdng
cang nhieu, kha nang chiia dung nhting thdng tin sai lech trong

nhufng thdng tin dung dan ngay cang tang.

Thu ba: Tinh phiic tap cua thong tin va nghiep vu kinh te
ngay cang tang. Xa hoi cang phat trien, hoat dong cang da
dang, cac nghiep vu va thong tin cang phiic tap. Nguy cd chiia
dung nhufng thong tin sai lech la khong the tranh khoi.

Thi'C tii: Kha nang thong dong trong xii ly thong tin co ldi
cho ngiidi cung cap thong tin ngay cang 16n. Xa hoi cang phat

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trien, cac hien tieu ctfc cang tinh vi v6i mute do gia tang.
Kha nang cau ket, thong dong de dem lai ldi l'ch cho ngUdi cung
cap thong tin ngay cang 16n. Rui ro thong tin ngay cang cao.

De lam giam rui ro thong tin, co 3 cach chu yeu:

Cach 1: NgUdi sii dung thong tin ttf kiem tra cac thong
tin ma minh sii dung. Viec nay khong hieu qua, ton kem, khong
phu hdp v6i xu the phat trien va chuyen mon hoa cua thdi dai.
Mat khac, co the co nhufng han che ve nang luc cua ngUdi sii
dung thong tin, dac biet ddi vdi nhutng thong tin phCfc tap.

Cach 2: NgUdi cung cap thong tin bi rang buoc trach

nhiem phap ly hoac ngUdi sii dung thdng tin chia se rui ro
thong tin cung nha quan tri doanh nghiep hay ngUdi cung cap
thdng tin theo stf thda thuan giuta hai ben. Nhtfng cach nay lai

khdng the dap ling dUdc muc tieu dat ra khi ngUdi cung cap
thong tin bi giai the, pha san. Hau qua khi do luon thuoc ve
ngUdi sii dung thong tin.

Cach 3: Chi sii dung thong tin khi da dUdc kiem toan doc
lap xac nhan. Cach nay rat hieu luc, phat huy dUdc tinh chuyen
mon hoa sau sac, phu hdp v6i xu the phat trien cua thdi dai, tiet
kiem nhieu chi phi, dam bao hieu luc, tin cay cua thong tin va
dam bao dUdc ldi ich vat chat va tranh dUdc hau qua cho ngUdi
sii dung thdng tin. Dong thdi gan chat giuta trach nhiem phap ly
va trach nhiem vat chat cua KTV vdi nhutng y kien nhan xet,
ket luan ma ho cung cap. TCr do, kiem toan ra ddi phat trien
nham dap utng nhu cau cua ngUdi sii dung thdng tin, la mot sii
can thiet ta t yeu khach quan.

Su can thiet cua kiem toan con dUdc the hien thong qua
nhutng tac dung ma kiem toan mang lai cho nen kinh te, do la:

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Chuong 1: Nhung van de co ban cua kiem toan

Thii nhat: Kiem toan tao niem tin cho nhutng ngUdi quan
tam. Trong cd che thi trUdng co nhieu doi tUdng quan tam tdi
tinh hinh tai chinh cua ddn vi va sU p h a n anh cua tinh h in h

nay trong cac tai lieu ke toan va BCTC. Cac doi tUdng quan tam
nhu: Chinh phu de quan ly vi mo nen kinh te va de thu thue;
Cac nha dau tu de d^u tu von; Ngan hang de cho vay; Cac co
dong de mua co phieu.v.v.

Thiihav. Kiem toan gop phan hudng dan nghiep vu va on

dinh cung co hoat dong tai chinh, ke toan noi rieng va hoat
dong cua cac ddn vi difdc kiem toan noi chung. Thong qua kiem
toan, khi phat hien gian lan sai sot, KTV uon nan, chi dan va
cle nghi doanh nghiep siia chufa, tu van giup doanh nghiep on
dinh va kinh doanh hieu qua. Hoat dong kiem toan khong
nhutng cung co' hoat dong tai chinh, ke toan cho doanh nghiep
noi rieng ma con lam lanh manh hoa nen tai chinh quoc gia,
dong thdi thuc day phat trien kinh te, nang cad hieu qua sii
dung cac nguon liic tai chinh.

Thti ba: Kiem toan gop phan n a n g cao h ie u q u a va n a n g
luc q u a n ly. Ngoai chUc n an g xac n h a n th o n g tin ta i ch in h ,
kiem toan con co chUc n an g tii van cho cac d o a n h n g h ie p , ddn vi
ditdc kiem to a n nh&m kinh doanh h ie u q u a, h a n che ru i ro.
ChUc n a n g nay dUdc p h a t huy tac du n g r a t ldn d cac ddn vi diidc
kiem toan thiidng xuyen. Trong dieu k ie n h ie n nay, he th o n g
p h ap ly c h u a h o an chinh, kinh nghiem va c h u y e n gia q u a n ly
gioi theo cd che thi trUdng chua nhieu, cac d o a n h n g h ie p dUng
trUdc mot cd che thi trUdng day phUc ta p va c a n h t r a n h gay g&t
vi ldi n h u a n . T inh c h a t xa hdi, moi trUdng, h ie n ta i, tUdng lai,
xu h u d n g da phUdng hda d au tu va md ro n g q u a n h e co ldi ve

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de on dinh, duy tri ky cUdng, kinh d o an h hieu qua, p h a t tr ie n
dung hUcing... chi co th e dUdc tien h a n h tre n cd sd sii d u n g dong
bo va hieu q ua cac ^ong cu q u an ly, dac biet la kiem toan.

Kiem toan noi bo cung cap thong tin phuc vu viec quan ly
dieu hanh ciia chu doanh nghiep, giup chu doanh nghiep kinh
doanh hieu qua, thang ldi trong canh tranh, khai thac triet de
va sii dung hieu qua moi nguon luc trong doanh nghiep.

Kiem toan Nha nude phuc vu viec quan ly vi mo cua nha
nude, dam bao duy tri ky cifdng, thuc hien nghiem chinh va
thong nhat luat phap, chinh sach, che do, dong thdi sii dung tiet
kiem, hieu qua von tai san va kinh phi ciia Nlia nUdc.

Kiem to a n doc lap bao ve quyen ldi cho nhutng ngUdi co
lien q u an va sii d u n g thong tin ciia ddn vi dUdc kiem toan, nhu:
C hinh phu, co dong, ngan hang, n h a d au tu... va cung r a t htiu
l'ch cho chinh cac n h a q u an ly ddn vi dUdc kiem toan. T rong n e n
kinh te thi trUdng, sU chi phdi, ra n g buoc lSn n h a u giuta ca^ ch u
the lam cho cac ben lien q u an r a t q u a n ta m d en th o n g tin cua
doi tac. dac biet la thong tin ta i chinh. Cac th o n g tin n ay can
dUdc sU th a m dinh va sU th a m dinh ciia kiem to a n doc lap tao
niem tin cho moi ngUdi.

Qua nhUng van de tren, co the thay rat ro kiem toan co vi-
tri vai tro va tac dung to 16n tren nhieu mat cua ddi song kinh
te xa hoi.

1.3. CHU’C NANG CUA KIEM TOAN

Thong qua dinh nghia noi chung ve kiem toan, ta co the
rut ra hai chiic nang cd ban ciia kiem tdan nhu sau:

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ChUOng 1: Nhung van de co ban cua kiem toan

ThiC nhat: ChUc n a n g cd b a n dau tien cua kiem toan do la
kiem tra va xac n h a n hay con goi la chiic nang xac minh.

Day la chiic nang dUdc hinh thanh dau tien gan lien vdi
sii ra ddi, hinh thanh va phat trien cua kiem toan. Ban than
chUc nang nay khong ngUng phat trien manh me cung vdi sii
phat trien cua xa hoi loai ngiidi noi chung va kiem toan noi
rieng, dong thdi chUc nang nay luon the hien d cac mUc do khac
nhau trong tUng giai doan lich sii nhat dinh. Ngay tii thdi ky
d^u, khi kiem toan ra ddi, chUc nang kiem tra va xac nhan diidc
the hien dudi dang chiing thuc BCTC (kiem toan co dien), ve
sau chUc nang nay phat trien manh me va dUdc the hien cao
hdn du'di dang bao cao kiem toan.

Thti hai: ChUc nang trinh bay y kien (hay chiic nang tu
van).

Day la chUc nang phat sinh va hinh thanh sau chiic n&ng
xac minh. ChUc nang trinh bay y kien cung co qua trinh phat
sinh va phat trien rieng cua no. Cung vdi qua trinh p hat trien
cua kiem toan, chi mot chUc nang xac minh, kiem toan khong
the dap Ung dUdc yeu cau cua nha quan ly. Chinh tii yeu cliu
thuc ti6n quan ly dat ra, da xuat hien chiic nang tU van. b thdi
ky ban ddu khi mdi hinh thanh, chUc nang nay bieu hien dudi
dang thu quan ly. Trong qua trinh phat trien, sii bieu hien cua
tu van cung rat khac nhau theo tUng giai doan lich s\Jf nhat
dinh. Thiic te chUc nang nay chi phat trien manh me vao giufa
the ky XX, nhung lai giU mot vi tri dac biet quan trong trong
mot nen kinh te thi trUdng phat trien cao nhu hien nay.

Qua hai chUc nang cua kiem toan ta thay kiem toan nhin
nhan danh gia mot cach toan dien ca ve qua khii va tUdng lai.

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cach la ngUdi kiem t r a xac m inh sii viec d a h o an t h a n h nh&m
dap Ung yeu cau cua ngUdi sii dung th o n g tin. N h u vay, chUc
n a n g kiem to a n xac n h a n h ay xac m in h la chiic n a n g h u d n g ve
qua khii. M a t khac, de dap Ung yeu cau cu a ngUdi sii d u n g
thong tin tro n g tUdng lai, kiem to a n lai co th e m chiic n a n g th ii
hai do la chUc n a n g tu van h ay chiic n a n g tr i n h bay y kien, chiic
n&ng nay h u d n g ve tUdng lai. H ai chiic n a n g cua k ie m to a n
hinh th a n h va p h a t trien hoan toan khac n h a u tu y th e o tUng

giai doan lich sii n h a t dinh. O thdi ky dau, ngUdi t a th u d n g chi

/ «)

tap trung quan tam den chiic nang kiem tra xac nhan. Nhung

9 x

khi xa hoi cang p h a t trien, ngUdi ta cang q u a n ta m n h ie u hdn
den chiic n a n g t u van cua kiem toan, do la viec n h in n h a n , d in h
hudng cho m ot tUdng lai d u n g dSn de co n h iin g q u y e t d in h toi
Uu va g ian h dUdc thS ng ldi tro n g can h tr a n h . C h in h vi vay d
giai ddan hien nay, nh&m d ap Ung yeu cau c u n g c&'p th o n g tin
tro n g tUdng lai khong p h ai chi rien g co chiic n&ng c u a k iem
to a n ma con co h&ng loat cac to chiic k h ac n h a u cung th iic h ie n
chiic n a n g n ay nhU: cac to chiic tu v an ve th u e , t u v a n ve p h a p
lu a t, k in h doanh...

1.4. DOI TUONG VA KHACH THE CUA KIEM TOAN

1.4.1. Doi tiiofng k iem to a n

Xa h6i can g p h a t trien , kiem to a n cang k h i n g d in h dUdc
vi tri, vai tro cu a m in h tro n g q u a n ly. K iem to a n la m o t m on
khoa hoc n e n c6 doi tUdng va phUdng p h a p n g h ie n ciiu rieng.

X u ^t p h a t tii lich sU r a ddi, h in h t h a n h va p h a t tr i e n c u a
kiem toan, b a n d i u kiem to a n chi bo hep v a gidi h a n ve doi

9 ^

tUdng tro n g viec kiem tra , d a n h gia ve tin h t r u n g thiic, hdp ly

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Chuang I: Nhung van da co ban cua kiem toan

cua BCTC. Cung vdi sU p h a t t ri e n cua xa hoi va yeu cau quan
ly thiic tien, con ngUdi khong chi q u a n tam den BCTC cua don

vi m a ngay cang.q u a n ta m nhieu hdn sang cac linh viic phi tai

chinh, linh viic hieu qua, hieu liic va hieu nang cua hoat dong.
Hay noi cach khac kiem toan da quan tam mot cach day du
toan dien moi khia canh hoat dong cua con ngiidi, chinh dieu do
da lam doi tifdng kiem toan ngay cang phong phu, da dang va
toan dien tren cac mat cu the nhu sau:

B ao cao tai ch in h va thiic tra n g ve ta i san, n ghiep 
vu k in h te p h a t sin h - Doi tUOng kiem toan

Ngay tii khi m6i hinh thanh, kiem toan chi tien hanh

thuc hien kiem toan BCTC. Khi do, doi tUdng triic tiep cua
kiem toan la cac BCTC. De co cd sd dira ra ket luan ve BCTC
(nhu: bang can doi ke toan, bao cao ket qua kinh doanh, bao cao
ltfu chuyen tien te, thuyet minh BCTC...), bat buoc KTV phai
xem xet va danh gia mot cach toan dien ve so ke toan, chiing tii,
quy trinh xu ly, luan chuyen chiing tii ke toan, tai san va thiic
trang hoat dong kinh te tai chinh mdi co the diia ra y kien nhan
xet dung d in ve BCTC.

Khi danh gia ve cac tai lieu ke toan, KTV cin phai danh
gia tren cac mat:

- Tinh hien thiic cua cac thong tin ke toan. Noi cach khac
day chinh la tinh co that cua tai san va tinh co th a t cua nghiep
vu kinh te phat sinh (tai san thiic te ton tai, thuoc quyen sci
hOu cua ddn vi va nghiep vu kinh te thiic te phai phat sinh).

- Tinh hdp phap, hdp ly cua cac tai lieu ke toan nay.

- Sii phu hdp giiia tai lieu ke toan vdi thiic trang hoat
dong ciia ddn vi.

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Kiem toan co dien thUdng chi quan tam den cac tai lieu ke
toan ve tinh hop phap, hop ly. Con do tin cay cua tai lieu kiem
toan trong giai doan dau chua dUdc de cap day du, nhung cang
ve sau nay, do tin cay lai cang duoc kiem toan quan tam nhieu
hdn trdng qua trinh xem xet, danh gia cac tai lieu ke toan.

Cung vdi sU phat trien cua xa hoi, trong kiem toan BCTC,
ngUdi ta da biet quan tam nhieu hdn den thuc trang hoat dong

kinh te tai chinh cua ddn vi nham danh gia mot cach dung dan
hdn ve BCTC.

Hoat dong kinh te tai chinh la hoat dong dung tien lam

•y _

thudc do de do lUdng, d a n h gia. Trong kiem to a n BCTC, hoat

dong k in h te ta i c h in h cua ddn vi cung d a n d a n dUdc q u a n tarn

n h ie u hdn cu n g vdi sU p h a t trie n cua xa hdi ndi ch u n g va kiem

to a n ndi rien g . Su q u a n ta m n ay n h a m xay d u n g mot cd sd de

d a n h gia m ot cach d u n g d i n hdn do tin cay va su p h u hdp giUa

BCTC, ta i lieu ke to a n vdi th u c tr a n g h o a t dong k in h te cu a ddn

vi. -/

Khi d a n h gia hoat dong nay ngUdi ta thUdng q uan ta m der

cac khia canh:

+ Su hdp phap, hdp ly cua hdat dong tUc la hoat don£
phai tuan thu luat phap, chinh sach che do va phu hdp vd
pham vi hoat dong cua ddn vi.

+ Hoat dong kinh te, tai chinh phai tuan thu theo nhUn£

«) j

quy luat chung. Khong the cd mot hoat dong kinh te di ngUdc
trai vdi q uy luat, khong the cd mot ddn vi hdat d6ng kinh doanh
vdi muc dfch la lo...

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Chuong 1: Nhung van de co ban cua kiem toan

Hoat dong kinh te co su phu hop vdi quy luat cung la nen
tang danh gia cua KTV ve tinh hdp phap, hdp ly va do tin cay
cua BCTC.

+ Hoat dong kinh te tai chinh phai tiet kiem.
+ Hoat dong kinh te tai chinh phai co ke hoach.

Trong kiem toan hien dai ngay nay, khi kiem toan BCTC
ngUoi ta da biet quan tam nhieu hdn den thuc tran g hdat dong
kinh te tai chinh cua ddn vi. Viec kiem tra, danh gia thUc tran g
nay dUdc tien hanh bdi mot loat cac phUdng phap ky th u a t
nghiep vu kiem toan nhu: phong van, quan sat, kiem ke, xac
nhan...

Thuc trang ve tai san va nghiep vu kinh te phat sinh
trong moi doanh nghiep, ddn vi cung co sU khac nhau. Trong qua
trinh kiem toan, cac chuyen gia kiem toan bat buoc phai co sU
hieu biet ve thuc trang tai san va nghiep vu kinh te phat sinh,
cung nhu qua trinh kiem soat ve tUng loai tai san va tUng loai
nghiep vu kinh te phat sinh d moi ddn vi de c6 the dua ra y kien
nhan xet phu hdp. Nhieu trUdng hdp neu chuyen gia kiem toan

thieu sU hieu biet ve mot loai tai san hoac mot loai nghiep vu
nao do thi phai nhd den sii xac nhan eua cac chuyen gia khac.

Thuc tra n g viec chap han h lu a t p h a p , c h in h sa c h 
che do va n h itn g quy d in h - doi tilting k ie m to a n

Cung vdi sU phat trien cua kiem toan BCTC, doi tUdng
kiem toan ngay cang dUdc md rong va tham nhap vao nhieu
linh vuc. Kiem toan khong chi dUng lai d kiem toan BCTC ma
con t.ien hanh kiem toan tinh hinh chap hanh va thuc hien cac
chinh sach. che dci va nhUng quy dinh cd tinh nguyen tic.

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Chinh tU do thuc trang chap hanh va thuc hien lu at phap,
chinh sach, che do va nhUng quy dinh la doi tUdng cua kiem
toan. Mot loai kiem toan mdi dUdc hinh thanh tU do, do la kiem
toan tuan thu, loai kiem toan nay d in dan dUdc tien hanh dan
xen trong kiem toan BCTC. Cho den ngay nay kiem toan tuan
thu luon dUdc tien hanh song song trong kiem toan BCTC.

T in h h ieu Itfc, hieu qua va tin h k in h te cu a hoat

dong - Doi titong kiem. toan

Ngay nay, kiem toan da phat trien manh' me trong nhieu
linh vUc tai chinh, linh vile thuc hien va chap hanh lu at phap,
chinh sach, che do. Khong nhOng the, kiem toan con p hat trien
manh me trong linh vUc phi san xuat kinh doanh, nh at la kiem
toan tinh hieu luc, hieu qua va tinh kinh te cua hoat dong,
nhlm dem lai hieu qua cao trong quan ly, chien th in g trong
canh tranh va toi da hoa ldi nhuan. Su quan tam cua xa hoi noi

chung va kiem toan noi rieng da dan dan xoay chuyen tU viec
nhin nhan danh gia ve qua khti sang danh gia va hudng ve
tUdng lai nhieu hdn. Tren the gidi hien nay, dac biet ddi vdi
kiem toan noi bo va kiem toan Nha nude da tap trung va di sau
hdn vad kiem toan ve tinh hieu lUc, hieu qua va tinh kinh te
cua hoat dong. Chinh vi vay, tinh hieu luc, hieu qua va tinh
kinh te ciia hoat dong la doi tUdng kiem toan chu yeu trong
kiem toan hien dai ngay nay, nhat la trong cac linh vUc phi san
xuat kinh doanh.

1.4.2. K h ach *he k ie m to a n

Khach the k * toan la cac to chiic, ddn vi, ca nh an - ndi
cd nhutng thong tin cln kiem toan. Tuy tting loai kiem toan ma
khach the kiem toan co sU khac nhau.

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Chuang 1: Nhung van de ca ban cua kiem todn

Doi vdi kiem todn noi bo• •
ty

Khach the cua kiem toan noi bo la cac bo phan cau thanh
ry

trong don vi. Cac bo phan nay co the la tiing bo phan, phong
ban, phan xUdng, to doi cua ddn vi.

Trong trifdng hop, khi nhieu bo p h a n , p hong b a n , p h a n
xUdng, to doi hoac n h ie u ddn vi cung th a m gia thiic h ie n m ot
chiidng trin h , dii a n nao do thi k h a c h th e kiem to a n noi bo co

th e la nhufng chiidng trin h , dii an.

Khach the cua kiem toan noi bo d m6i ddn vi co sii khac
nhau tuy thuoc vao dac diem hoat dong cua ddn vi, ngoai ra con
tuy thuoc vao sii quy dinh noi bo va yeu cau quan ly cua ddn vi.

Doi vdi kiem todn Nha niidc

Khach the kiem toan cua kiem toan Nha niidc thtfdng bao
gom tat ca cac ddn vi, cac to chiic va ca nhan co svf dung ngan
sach Nha nUdc, tien va tai san Nha nude. Tuy nhien trong thiic
tien, khach the cua kiem toan Nha nude co the con tuy thuoc
vao sii quy dinh cua tiing quoc gia va yeu cau quan ly trong
tiing thdi ky nhat dinh. C6 nhiing giai ddan kiem toan Nha
niidc chi quy dinh chi kiem toan d mot so" linh viic va mot so'
khach the nhat dinh theo yeu cau quan ly va dieu kien cu the
cua kiem toan Nha nUdc.

Doi vdi kiem todn doc lap

Khach the cua kiem toan doc lap co the la ta t ca cac ddn
vi, doanh nghiep, cac to chiic trong moi linh viic (tham chi ca ca
nhan) cd nhu cau diidc kiem toan. Cu the, cac cd quan Nha
nUdc, cac to chiic doan the, to chiic xa hoi, cac doanh nghiep,...
deu cd the trd thanh khach the cua kiem tdan d6c lap.

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1.5. CAC LOAI KIEM TOAN

1.5.1. P h a n loai k iem to a n th e o m u c m u c d ich c u a• • • 
k iem to a n (hay th e o doi ttfofng trufc tie p c u a k ie m to an )

Can cii vao muc dich cu the (hay doi tUdng true tiep) cua
kiem toan, ngUdi ta thUdng chia kiem toan thanh ha loai la:
kiem toan hoat dong (Performance Audit), kiem toan tuan thu
(Compliance Audit) va kiem toan BCTC (Audit of Financial
Statements).

Kiem todn hoat dong

Kiem toan hoat dong la loai kiem toan nh&m de xem xet
va danh gia ve tinh kinh te, tinh hieu luc va hieu qua cua cac
hoat dong dUdc kiem toan.

Tinh kinh te la sU tiet kiem cac nguon luc. Hay day con
goi la nguyen tac toi thieu, nghia la de dat duoc muc tieu nhat
dinh can dung mot lUdng nguon luc it nhat (ke ca trong mua
s&m va sU dung).

Tinh hieu liCc la kha nang ve mtic do hoan thanh cac
nhiem vu va muc tieu da xac dinh cua don vi.• • • • •

Tinh hieu qua la viec dat dtfdc ket qua cao nhat vdi mot
lidng nguon luc nhat dinh, hay day con goi la nguyen tac toi da.

Co rat nhieu linh vUc khac nhau can phai kiem tra va
heo doi ve tinh kinh te, tinh hieu luc va hieu qua nen doi tUdng
ua kiem tdan hdat fong cung rat phong phu va da dang.
Jhung khong chi gic> nan trong linh vUc tai chinh ma con co
he bao gom nhieu linh vUc va hoat dong khac nhu viec danh
;ia cd cau to chiic, mot phiidng an kinh ddanh, m6t quy trinh

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Chuong 1: Nhung van de ca ban cua kiem toan

cong nghe, mot he thong may tinh, hay mot loai tai san, thiet bi
mdi dua vao boat dong;.. Viec xac dinh cac tieu chuan, chuan
mUc de danh gia ve tinh kinh te, tinh hieu luc va hieu qua cua
cac hoat dong la viec lam rat kho khan, viec lUdng hoa cac mat
tren thanh cac tieu chuan de danh gia la viec lam mang nang
tinh chu quan. Do vay viec danh gia ket qua trong kiem toan
hoat dong cung het sUc chu quan. De thuc hien cuoc kiem toan
hoat dong doi hoi ngUdi KTV phai am hieu nhieu linh vUc khac
nhau nhu ke toan, tai chinh, kinh te, khoa hoc, ky thuat... “San
pham” cua kiem toan hoat dong la mot ban bao cao cho ngUdi
quan ly ve ket qua kiem toan va nhung y kien de xuat cai tien
hoat dong.

K iem todn tu a n th u

Kiem toan tuan thu la loai kiem toan nham de xem xet
ddn vi dUdc kiem toan co tuan thu cac quy dinh ma cac cd quan
cd tham quyen cap tren hoac cd quan chUc nang cua Nha nUdc
hoac cd quan chuyen mdn de ra hay khong.

Doi tUdng cua kiem toan tuan thu cung kha linh hoat. No
cd the la viec tuan thu cac quy tac do cac cd quan Nha nude cap
tren de ra, nhu kiem tra danh gia ve viec tuan thu cac quy dinh
ve thue gia tri gia tang, cac quy dinh ve bad ve mdi trUdng, bad
ve ngUdi lao ddng... hdac viec tuan thu nhutng quy dinh do ngUdi
quan ly cap tren trong ddn vi de ra, hoac no cdn la viec tuan thu
nhufng quy dinh cua cd quan chuyen mdn de ra nhu viec tuan

thu cac quy trinh va thu tuc giai ngan cua khd bac nha nUdc,
viec tuan thu cac dieu kien va thu tuc vay vdn cua ngan hang...
Cac tieu chuan, chuan mUc de danh gia thdng tin d ldai kiem
toan nay khong phUc tap nhu kiem toan hoat dong, chung

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quy t i c dUdc kiem toan. T hong thUdng loai k ie m to a n n a y dUdc
thuc hien de phuc vu cho n h u cau cua b a n t h a n cac ddn vi, hoac
n h u cau cua cd q u a n ly cap tre n n e n k e t q u a cu a k ie m to a n
tu a n th u noi c h u n g dUdc bao cao cho ngUdi co t r a c h n h ie m tro n g
ddn vi dUdc kiem to a n hoac cd q u a n q u a n ly ca p tr e n h d n la cho
mot pham vi rong ngUdi sU dung. TrUdng hdp viec kiem to a n do
m ot k h a c h h an g , khong p h ai ddn vi dUdc k ie m £oan c6 n h u cau,
n h u viec kiem t r a tin h tu a n th u cac quy d in h ve th u e t h u n h a p
d o an h nghiep d m ot ddn vi dd cd q u a n th u e t h u e mUdn, th i k e t
q ua kiem to a n se dUdc bao cao cho cd q u a n co n h u c a u th u e

•}

mUdn kiem toan.

K iem to dn BCTC

Kiem to a n BCTC la loai kiem to a n n h lm kiem t r a va xac

n h a n ve tin h tr u n g thuc, hdp ly cua cac BCTC dUdc kiem to a n .

Bao cao ta i ch in h dUdc kiem tc a n thU dng la b a n g can ddi
ke toan, bao cao k e t qu a k in h doanh, bao cao lUu c h u y e n tie n te

va b an th u y e t m in h BCTC cua cac ddn vi to chiic k in h doanh.

Ngoai ra, cac BCTC cua cac ddn vi khac n h u b a n g c a n doi ke

toan, bao cao q u y e t to a n von, n g a n sach c u a cac ddn vi h a n h
chinh, sii nghiep, cua cac d u a n d a u tu... c u n g la nhU ng ddi

tUdng th d n g tin cua kiem to a n BCTC. T ieu c h u a n , c h u a n mUc

cho viec d a n h gia th o n g tin cua loai kiem to a n n ay thU dng la
cac c h u l n m uc ke toan, cac quy d in h p h a p ly ve ke to a n va
nhUng quy d in h k h ac co lien quan.

C) cac nUdc co nen kinh te th i trUdng, BCTC cu a cac
d oanh nghiep dUdc n h ieu ngUdi q u a n ta m v a n6 c u n g co th e
dUdc kiem to a n bdi nhieu to chUc kiem to a n k h a c n h a u , dac b ie t

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Chuang 1: Nhung van de ca ban cua kiem toan

la cac to chiic kiem toan chuyen nghiep. Do vay, trong cac noi
dung con lai cua giao trinh se chu yeu danh cho viec nghien ciiu
ve kiem toan BCTC.

1.5.2. Mot so cach p h an loai k h a c

P han loai kiem todn theo loai h in h to chiic kiem• • 
todn: Theo loai hinh to chiic kiem toan, kiem toan diidc chia
lam ba loai la kiem toan noi bo, kiem toan Nha niidc va kiem
toan doc lap. Kiem toan noi bo diidc to chiic ben trong moi ddn
vi, thiic hien kiem tra va cho y kien ve cac doi tUdng diidc kiem
tdan nham giup ddn vi thiic hien tot cac chiic nang va nhiem vu

cua minh. Kiem toan Nha nUdc la cd quan kiem tra tai chinh tdi
cao cua quoc gia, thuc hien viec kiem tra va bao cao ve viec
quan ly va sii dung cac nguon liic cua Nha nUdc d cac ddn vi.
Kiem toan doc lap dUdc to chUc dudi dang doa-nh nghiep kiem

•) \ ^

toan (cong ty hay hang kiem toan) nham cung cap dich vu kiem
toan va cac dich vu khac co tinh chuyen mdn cho xa hoi.

P h a n loai kiem todn theo moi q u a n he g iila chu the 
va kh a ch the kiem todn: Theo tieu thUc nay, kiem toan dUdc
chia thanh kiem tcan ben trong (noi kiem) va kiem toan ben
ngoai (ngoai kiem). Kiem toan ben trong la nhUng hoat dong
kiem toan dUdc thiic hien bdi chinh nhufng ngUdi trong ddn vi
(kiem toan ndi bo). Con kiem toan ben ngoai la nhufng hoat
dong kiem toan dUdc thuc hien bdi nhufng ngUdi ben ngoai ddn
vi (kiem toan doc lap hoac cd the la kiem toan Nha nUdc).

P h a n loai kiem todn theo q u a n he p h a p ly doi vdi

*> V _

kh a c h the kiem todn: Theo quan he nay, kiem toan dUdc chia
thanh kiem toan bat buoc va kiem toan tii nguyen. Kiem toan

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b a t buoc la cac ddn vi dUdc kiem td a n (k h a c h th e k ie m toan)
phai chiu sU kiem to a n b a t buoc theo l u a t d in h . K iem to a n tii
nguyen la loai kiem toan khong b a t buoc doi v6i ddn vi dUdc

kiem to;in n h u n g ddn vi nay co n h u cau va t u n g u y e n th u c h ien

viec kiem toan.

Phan loai kiem todn theo tinh chu ky cua kiem

todn: Theo cach p h a n loai nay, kiem to a n diidc chia t h a n h kiem

toan thUdng ky, kiem tdan d inh ky va kiem to a n b a t thUdng.

Ngdai ra c6n nhieu cach khac de phan loai kiem toan
nhu: theo thdi diem kiem toan v6i thdi diem phat sinh cua cac
nghiep vu, sU kien co kiem toan trUdc (tien kiem), kiem toan
trong (kiem toan hien hanh) va kiem toan sau (hau kiem); theo
tinh chat va pham vi tien hanh kiem toan co kiem toan toan
dien va kiem toan chuyen de v.v.

1.6. QUY TRINH KIEM TOAN

♦j 9

Cac loai kiem toan khac nhau co nhting quy trinh kiem
toan dac thu khac nhau. Tuy nhien tren mot pham vi chung, tat
ca cac loai kiem toan deu co quy trinh kiem toan tUdng tu nhau,
do la quy trinh ba giai doan: Giai doan lap ke hoach kiem todn;

giai doan thiic hien kiem todn, va giai doan ket thuc kiem todn.

Giai doan lap ke hoach kiem toan gom cac bucic cong viec
nhu cong tac chuan bi (tiep nhan khach hang va chuan bi nhan

sii, phudng tien chd cu6c kiem tdan); lap ke hoach kiem toan va
xay dung chUdng trinh kiem toan.

Giai doan thuc hien kiem toan, thuc chat la trien khai

cac noi d u n g tro n g ke hoach kiem to a n va chUdng t r i n h kiem

toan n h lm thu thap bang chUng kiem toan cho cac noi dung va

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Chuong I: Nhung van de ca ban cua kiem toan

cac muc tieu da dUdc thiet lap. Doi vdi kiem toan BCTC, nhutng
noi dung chinh trong giai doan nay gom: ThUc hien cac khao sat
kiem soat (neu co); thuc hien cac thu tuc phan tich va cac khao
sat chi tiet nghiep vu khao sat chi tiet ve so' du.

Giai doan ket thuc kiem toan gom cac cong viec nhu tong
hop ket qua, lap va cong bo bao cao kiem toan. Doi vdi kiem
toan BCTC, giai doan nay thudng bao gom nhutng cong viec
nhu: xem xet lai nhUng khoan nd ngoai y muon, xem xet lai
nhUng sU kien phat sinh sau, danh gia cac ket qua va lap bad
cao kiem toan, cong bo' bao cao kiem toan, va hoan ta t ho sd
kiem toan.

Ngoai ra doi vdi mot so loai kiem toan va to chUc kiem
9

toan dac thu, do chUc nang nhiem vu ma cd the cd them giai
doan theo ddi kiem tra viec thuc hien nhutng kien nghi ciia kiem
toan.

Phu luc 1.1 Quy trinh kiem toan dUdc xay dung chung
cho cac cuoc kiem toan ve BCTC. Quy trinh nay se dUdc nghien
cUu day du hdn d nhUng phan sau cua giao trinh nay.

1.7. CHUAN MI/C KIEM TOAN

Sit c a n th ie t c u a c h u a n mute k ie m to a n• •

Chuan mUc kiem toan dUdc hieu la nhutng quy d in h ve
nhUng ngu y en tic , th u tuc cd b an va nhutng h u d n g d i n th e thUc
ap d u n g cac nguyen t i c va th u tuc cd b a n do tro n g q u a tr i n h
kiem toan.

Vdi cach hieu nhu vay, chuan mUc kiem toan trUdc het la
nhUng nguyen tac va chi’ dan cho ngUdi kiem toan to chUc cuoc
kiem toan dat chat lUdng va hieu qua. Vdi y nghia nay, chuan

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d a n cho cac KTV. Thii hai, c h u a n mile kiem to a n dUdc cac to
chiic kiem to an va cac to chiic khac sii d u n g lam thudc do c h u n g

de d a n h gia c h a t hldng cong viec cua KTV da thiic h ie n tro n g

qua trin h kiem toan. Thii ba, c h u a n mile kiem to a n con la can
cii de cac ddn vi dUdc kiem td a n va nhutng ngUdi k h a c co lien
qu an phoi hdp thiic hien trong qua trin h kiem to a n va sii d u n g
cac ket qua cua kiem toan.

Vdi y nghla nhu vay, chuan mile kiem tdan khong nhufng
la can thiet trong pham vi moi quoc gia, cho tiing linh viic kiem

toan va cho tiing loai to chiic kiem toan ma van de ve chuan mile
kiem toan cung trd len rat can thiet tren pham vi quoc te, dac
biet trong dieu kien toan cau hoa nen kinh te the gidi hien nay.

Moi lien h e giufa c h u a n mtfc k ie m t o a n q u o c g ia va
c h u a n m iic k ie m to a n q uoc te

Tren binh dien the gidi ngay nay, hau het cac quoc gia
can thiet lap cho minh he thong cac chuan mile kiem toan. Ben
canh do, d pham vi quoc te, khoang niia cuo'i the ky trUdc trd lai
day cung xuat hien va ton tai mot he thdng cac chuan mile kiem
toan quoc te (ISAs - International Standards on Auditing), do la
do sii ddi hoi ta t yeu cua qua trinh toan cau hoa nen kinh te the

9 y

gidi. Cung vdi qua trinh hinh thanh va phat trien, cac he thong
chuan mile kiem toan tren day ngay cang cd nhieu moi quan he
tac dong qua lai va da chieu. Ban dau la do hoat dong kiem
toan, cd the d nhutng miic do khac nhau nhiing cung da diidc cac
quoc gia cho phep hoat dong. De kiem soat cac hoat dong kiem
toan, cac quoc gia deu thiet lap cho minh mot he thong chuan
mile kiem toan. Do nhutng quan niem, cach thiic va trin h do

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Chuong 1: Nhung van de co ban cua kiem toan

kiem toan khac nhau nen he thong chuan mUc kiem toan cua
cac quoc gia khac nhau cung co nhutng noi dung va hinh thiic
khac nhau. De thuan tien cho viec van dung cac chuan muc
kiem toan khi thuc hien kiem toan 6 cac quoc gia khac nhau,

Lien doan ke toan quoc te (IFAC) ma triic tiep la Uy ban thiic
hanh kiem toan quoc te (IAPC) nay da doi thanh Uy ban soan
thao chuan mUc dam bao va kiem toan quoc te da thiic hien viec
so sanh va phan biet sii khac nhau trong cac tai lieu ve chuan
miic kiem toan giUa cac quoc gia va tren cd sd do soan thao va
phat hanh he thong cac chuan miic kiem toan quoc te n h lm dat
dUdc sii chap nhan chung d pham vi quoc te doi vdi cac chuan
miic kiem toan. Nhii vay, chuan miic kiem toan quoc te dUdc
scan thao va phat hanh tren cd sd phan tich, tong hdp, nghien
ciiu va lam hai hoa chuan miic kiem tdan cua cac quoc gia. Khi
duoc phat hanh, chuan miic kiem tdan quoc te trd thanh can cii

0 / 9 # 9 ry

de cac quoc gia hai hoa hoa chuan miic kiem toan cua minh.
Tuy nhien van de nay la sii tu nguyen chii khong phai la bat
buoc doi vdi moi quoc gia. Doi vdi cac quoc gia chua cd he thong
chuan miic kiem toan thi he thong chuan miic kiem toan quoc
te cd the diidc sit dung nhii mot nen tang de xay diing he thong
chuan miic kiem toan cho quoc gia minh. Viet Nam la mot
trUdng hdp nhu vay.

He thdng chuan miic kiem toan Viet Nam dUdc xay diing
tren cd sd he thdng chuan miic kiem toan quoc te va phu hdp
vdi dieu kien cua Viet Nam. Nhutng dieu kien dUdc xem xet khi
:huyen hoa he thong chuan miic kiem toan quoc te sang he
thong chuan miic kiem toan Viet Nam la nhutng dieu kien ve
kinh te, chinh tri, luat phap, v&n hoa, tap quan, trinh do cua
-dem toan vien,...

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th o n g c h u a n miic kiem to a n

Nhin chung, d dien rong, cac he thong chuan muc ve
kiem toan deu co cau true tiidng tu nhau, gom 2 bo phan rieng
biet nhung khong biet lap, do la mot he thong cac chuan mile
chuyen mon dUdc dat dUdi nhufng quy tic co tinh nghiem ngat
va tinh chuan miic cao ve dao diic nghe nghiep.

Quy tac ve dao due nghe nghiep

De chi dao chung ve pham chat dao diic nghe nghiep, bao
trum len he thong chuan miic kiem toan, la quy tic ve dao diic
nghe nghiep. Quy tic nay bao gom nhiing nguyen tic cd ban
nhu: chinh triic; khach quan; nang liic chuyen mon va tinh than
trong; tinh bi mat; tii cach nghe nghiep; va tuan thu chuan miic
chuyen mon. Nhiing nguyen tic nay chi phoi ta t ca moi ngiidi
hoat dong trong linh viic kiem toan, gom ca kiem toan doc lap,
kiem toan Nha nUdc, kiem toan noi bo va ca nhiing ngUdi co
trinh do chuyen mon nhiing khong triic tiep hanh nghe ke toan,
kiem toan nhu nhiing ngUdi hdat dong trong cac linh viic tii
van, dao tao v.v. Tuy nhien pham vi va miic do yeu cau cua cac
nguyen tic cung co sii phan biet cho ba nhom khac nhau: Nhom
A, ap dung cho tat ca cac kiem toan vien chuyen nghiep; Nhom
B, chi ap dung cho KTV hanh nghe; va Nhom C, ap dung cho
KTV lam d cac linh viic khac.

C) Viet Nam hien nay, Quy tic ve dao diic nghe nghiep
doi v6i ngiidi lam ke tdan va ngtfdi lam kiem tdan da dUdc bar
hanh thed Quyet dinh 87/2005/QD-BTC cua B6 Tai chinh, ngaj
28 thang 12 nam 2005.

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Chuang /. Nhung van de ca ban cua kiem toan

Nhiing chuan miic t huyen mdn

Nhin chung, trong he thong chuan mUc kiem toan quoc te
ve kiem toan BCTC, cac chuan mUc kiem toan dUdc chia thanh
7 nhom cho nhutng noi dung khac nhau. Nhom 1 (100 - 119):
Nhutng van de gidi thieu chung; Nhom 2 (200 - 299): Nhutng

f _

nguyen tac chung va trach nhiem; Nh6m 3 (300 - 499): Danh
gia rui rd va nhufng noi dung doi vdi rui ro da dUdc danh gia;
Nhom 4 (500 - 599): Bang chiing kiem toan; Nh6m 5 (600 - 699):
Sii dung tu lieu cua nhUng ben khac; Nh6m 6 (700 - 799): Ket
luan va bao cao kiem toan; Nhom 7 (800 - 899): Cac linh viic dac
biet. Ngoai nhUng chuan miic kiem toan, trong he thong nay
con co nhufng chuan miic cho nhUng linh viic hoat dpng khac
nhU: Chuan miic ve soat xet, kiem tra han che nhutng thong tin
tai chinh; Chuan miic ve nhOng dich vu dam bao khac; va
Chuan miic ve nhUng dich vu lien quan. (Phu luc 1.2 se cho thay
khai quat ve cac nhom chuan mUc do IFAC ban hanh. Danh muc
cac chuan miic kiem toan quoc te se dUdc trinh bay d phu luc 1.3).

H in h th u c p h a p ly cua c h u a n m iic k ie m to d n

Tuy theo moi quoc gia khac nhau m a tr a c h n h ie m n g h ie n

ciiu, han hanh va quan ly chuan miic kiem to a n c6 th e th u o c cac

to chUc va cd quan khac nhau. C6 nU6c tr a c h n h ie m n a y thuoc

ve to chUc nghe nghiep kiem toan nhung cu n g co nUdc lai "thuoc

Chinh phu, do vay hinh thUc phap ly cua c h u a n miic k iem to a n

c u n g khac nhau. O Viet Nam, cong viec so an th a o , cong bo' va

quan ly chuan miic kiem toan hien n ay dUdc giad cho Bo Tai
chinh la ddn vi chu tri thiic hien va dd vay, cac c h u a n miic k ie m

toan hien nay co gia tri phap ly ve mat Nha nU6c.

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t o a n

Viec soan thao va cong bo" cac chuan mUc kiem toan nhin
chung duoc thuc hien theo mot quy trinh tUdng doi nghiem
ngat. De soan thao va ban hanh cac chuan mile kiem toan, cac
qjaoc gia cung nhu Lien doan Ke toan quoc te deu th an h lap
Ban (hoac Uy ban) soan thao chuan mUc kiem toan va dudi do
la cac tieu ban. Moi quoc gia khac nhau co the co quy trinh cu
the khac nhau, tuy nhien ban dau moi chuan muc kiem toan
thudng duoc giao cho mot tieu ban co trach nhiem nghien cUu
va chuan bi ban thao. Sau do, ban thao nay dUdc dUa ra thao
luan va lay y kien cua Ban (hoac Uy ban). Sau khi tiep thu y
kien, ban thao lai dUOc dUa ra thao luan va lay y kien rong rai
cua nhieu th an h vien, trong do gom ca cac nha khoa hoc, cac
chuyen gia ke toan kiem toan, cac doanh nghiep kiem toan, va
nhieu to chiic khac. Sau do ban thao dUdc dUa gop y nhan xet

bcli nhiing ca nhan, to chiic dUdc chi dinh. Ket qua hoan thien
sau budc nay, tuy theo moi quoc gia khac nhau ma ban thao
dUdc thong qua theo cd che bo phieu hoac thong ke theo chieu
hudng thuan.

C h u a n m u c k ie m todn trong kiem to d n N h a nude

Nhiing noi dung tren day ve chuan miic kiem toan dUdc

nghien ciiu va trin h bay chu yeu cho linh viic kiem toan doc lap.
Doi vdi linh viic kiem toan Nha nUdc, cau true he thong chuan
mijc kiem toan cung bao gom 2 bo phan la nhiing chuan miic
chung va nhiing chuan miic thiic hanh.

Chuan miic chung bao gom nhiing van de ve dao diic
nghe nghiep n h u doc lap, n&ng liic, than trong v.v. Day la

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Chuang 1: Nhiing van de ca ban cua kiem toan

nhiing yeu cau dUdc dat ra doi vdi ca cac KTV va cc) quan kiem
toan Nha niidc. Ngoai ra tren pham vi quoc te, To chiic quoc te
cua cac cd quan kiem toan toi cao, goi ta t la INTOSAI -
International Organization of Supreme Audit Institutions con
co nhiing quy dinh chung nhung chi ap dung cho cac cd quan
kiem toan toi cao (SAI) hay con goi la cd quan kiem toan Nha
nU6c. Do la cac chuan mile nhU: Tuyen mo nhan vien; P hat
trien dao tao can bo; Chuan bi cac cam nang, tai lieu hiidng d in
nghiep vu; va Boi diidng ky nang va kinh nghiem kiem toan cho
cac KTV.

Q 9

Nhiing chuan miic thiic hanh trong kiem toan N ha niidc
gom cac chuan miic ve lap ke hoach, giam sat, nghien ciiu va
danh gia he thong kiem soat noi bo, cac budc va quy trin h kiem

x *> O

toan, bang chiing kiem toan, phan tich danh gia va cac chuan
miic ve bao cao kiem tdan...

P hu lu c 1.1:• •

Quy trinh kiem tdan dtfdc xay diing cho kiem toan BCTC:

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Thtrc hien cac thu 
tuc phan ttch va 
khao sat chi tiet so

dir

(fia i doan ket 
thuc kiem toan:

Thap Trung binh Cao hoac kh6ng ro
Thuc hi^n cac thu tuc phan lich

Khao sat phi tiet doi vcri cac khoan muc chu yeu 
Thuc hien them cac khao sat d6'i vai cac so du

Soat xet cac khoan no bat thucmg 
Xem xet cac sir ki£n phat sinh sau

Danh gia ktft qua

Thu thap cac b&ng chumg cu6i cung 
Lap bao cao kiem toan

Cong b6 bao cao kiem loan

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Chuang I: Nhung van de ca ban cua kiem toan

P h u luc 1.2: Cau true cac tuyen bo chinh thiic cua IAASB
(2004)

Quy tik dao dt'rc cua IFAC doi vdri ke toan vien chuyen nghiep

Cac loai dich vu duoc tuyen bo boi IAASB

ISQCs 1 -99 Cac chuan muc quoc t£ ve kiem soat chat luong
Khu6n mSu quoc te \i cac hop dong dam bao

Kiem todn va soat xet 
thong tin tai chinh

ISAs 100 - 999 
Cac chuan muc quoc

te ve kiem toan

IAPSs 1000-1999 
Cac bao cao hanh nghe

kiem toan quoc te

ISREs 2000-2699 
Chuan muc quoc te ve

hup dong soat xet

IREPSs 2700-2999 
(Danh cho) Bao cao cac

hap dong soat xet

Cac hop ddng dam bao khac 
khong phai la kiem todn va

soat xet thong tin tai chinh

ISAEs 3000-3699 
Cac chuan muc quoc te ve

cac hop dong dam bao

IAEPSs 3700-3999 
(Danh cho) Bao cao thuc 
hanh hop dong dam bao

ISRSs 4000-4699

Cac chuan muc quoc te ve

djch vu lien quan

Dich vu co lien quan

IRSPSs 4700-4999 
(Danh cho) Bao cao c£c djch

vu tien quan

Nguon: So lay cam nang kiem todn, IFAC, 2004

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Phu luc 1.3: • • Cac Chuan mUc • kiem toan cua Viet Nam •

✓ 0 9

(VSAs) trong quan he tham chieu vdi Chuan mUc kiem toan
quoc te (ISAs)

----1

TT VSA T en c h u a n mufc• ISA

100 - 199: Nhufng v a n de c h u n g

1. Framework o f ISAs 120

200 - 299: T ra c h n h ie m•

2. 200, Muc tieu va nguyen tac cd ban chi phoi kiem
toan BCTC

Objective and General Principles Governing 
an Audit o f Financial Statements

200

3. 210 , Hdp ddng kiem toan

Terms o f Audit Engagements

210

4. 220 [v Kiem soat chat lUdng hoat dong kiem toan

Quality Control for Audit Work

220

5. 230 , Ho sd kiem tdan

Documentation

230

6. 240 m Gian lan va sai sot

Fraud and Error

240

7. 250n Xem xet tinh tuan thu phap luat va quy dinh
trong kiem toan BCTC

Considercuum of Laws and Regulations
in an Audit o f Financial Statements

250

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Chuong 1: Nhung van de co ban cua kiSm todn

8. 260v,i Trao doi cac van de quan trong phat sinh khi kiem
toan vcri Ban lanh dao dan vj dugc kiem toan;

Communication of Audit Matters

With Those Charged With Governance

260

300 - 499: D a n h gia r u i ro v a nhufng n oi
d u n g lie n q u a n

9. 300,„ Lap ke hoach kiem toan

Planning

300

10. 310„ Hieu biet ve tinh hinh kinh doanh

Knowledge o f the Business

31V

11. Understanding the Entity and Its Environment

and Assessing the Risks o f Material Misstatement
315

12. 320IVTinh trong yeu trong kiem toan

Audit Materiality

320

13. 330v,i Thu tuc kiem toan tren cd sd danh gia rui ro

The Auditor's Procedures in Response to Assessed
Risks

330

14. 400ni Danh gia rui ro va kiem soat noi bo

Risk Assessments and Internal Control

400

15. 401v Thuc hien kiem toan trong moi trU dng t i n hoc

Audit in a Computer

Information Systems Environment

401

16. 402VI Cac yeu to" can xem xet khi kiem to a n ddn vi co

sii dung dich vu ben ngoai

H<?c vi$n Tai chinh
K

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Audit Considerations Relating to Entities 
Using Service Organizations

402

1 500 - 599: B ang chufng k ie m to a n

17.

i
!

5 0 0 ,, Bang chiing kiem toan

Audit Evidence

500

1 8. 5 0 1 I V BSng chiing kiem toan - xem xet them doi vdi

nhiing khoan muc dac biet

Audit Evidence - Additional considerations
for Specific Items

501

1 9.

5 0 5 V i i Thong tin xac nhan tif ben ngoai

External Confirmations

505

2 0.! 510,, Hop dong kiem toan nam dau tien - so" dtf dau ky
Initial Engagements - Opening Balances

510

2 1. | 520,,
f

Quy trinh phan tich

Analytical Procedures

520

2 2. 5 3 0 m Lay mau kiem toan va cac thu tuc liia chon khac

Audit Sampling

530

2 3 . 5 4 0 m

O y

Kiem toan cac Udc tmh ke toan

Audit of Accounting Estimates

540

2 4 . 5 4 5 V1I Kiem toan viec xac dinh va trinh bay gia tri hop

Auditing Fair Value Measurements and

disclosures

545

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Chuong 1: Nhung van de co ban cua kiSm toan

25. 550v Cac ben lien quan

Related Parties

550

26. 560|VCac sii kien phat sinh sau ngay lap BCTC

Subsequent Events

560

27. 57UV Hoat dong lien tuc

Going Concern

570

28. 580,, Giai trinh cua giam doc

Management Representations

580

600 • 699: Sif d u n g tai lieu c u a nhufng b e n

k h a c

29. 600,v Su dung tu lieu cua KTV khac

Using the Work of Another Auditor

600

30. 610,,, Su dung tu lieu cua kiem toan noi bo

Considering the Work of Internal Auditing

610

31. 620v, Su dung tu lieu cua chuyen gia

Using the Work of an Expert 620

700 - 799: Ket luan va bao cao kiem toan•
32. 700, Bao cao kiem toan ve BCTC

The Auditor's Report on Financial Statements

700

33. 710v, Thong tin co tinh so sanh

Comparatives

710

34. 720v, NhUng thong tin khac trong tai lieu co BCTC da
kiem toan

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Other Information in Documents containing 
Audited Financial Statements

720

800 - 899: Cac linh vufc khac•

35. 800v Bao cao kiem toan ve nhiing cong viec dac biet

The Auditor's Report on Special 
Purpose A udit Engagements

800

36.

The Examination o f Prospective Financial 
Information

810

900 - 999: Cac dich vu lien quan

37. 910v Cong tac soat xet BCTC - ^

Engagements to Review Financial Statements'

910

38. 920v Kiem tra thong tin tai chinh tren ccf sd cac th u
tuc thoa thuan tnidc

Engagements to Perform
Agreed-Upon Information

920

39. 930Vi Dich vu tong hdp thong tin tai chinh

Engagements to Compile Financial Information

930

Chuan mufc rieng co cua Viet Nam

40. lOOOvi Kiem toan quyet toan von dau tii hoan thanh**

(*: Nhiing chuan miic da chuyen sang loai khac;
**: Chuan miic rieng co cua Viet Nam.)

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Chuang 1: Nhung van de ca ban cua kiem toan

PHU LUC 1.4

• •

CAU TRUC CAC CHUAN MUC KIEM TOAN
CUA INTOSAI (KTNN)

1. Cac n g u y en ta c cd b an tr o n g K iem t o a n C h in h p h u
la Van dung cac chuan mUc kiem toan cua INTOSAI

lb Cach thiic ap dung cac chuan miic kiem toan INTOSAI
theo quan diem cua tiing SAI

lc Trach nhiem giai trinh cong

Id Trach nhiem quan ly cac bao cao tai chinh

le Cac chuan miic ke toan va cac muc tieu hoat dong cua
tiing ddn vi duoc kiem toan

If Trinh bay dung dan quan diem tai chinh

lg Kiem soat noi bo va cac van de bat thudng s
lh Cac quyen khai thac dOt lieu

li Pham vi kiem tdan

Cac thii6c dd hdat d6ng kiem tdan j

2.1. Cac ch u a n miic chu ng trong k ie m to d n C h in h p h u

2.1a Trinh do cua doi ngu nhan vien

2.1b Dao tao va phat trien nghe nghiep cho cac kiem toan vienO x a 0

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2.1c Cam nang kiem toan va tai lieu hudng d in hoat dong

kiem toan

2.Id Cac ky nang, nhan sU va sU giam sat thich hop doi vdi
tiing to kiem toan

2.1e Kiem tra chat lUdng cua cac quy trinh kiem toan J
2.2. Cac c h u a n m iic ve dao diic nghe n ghiep

2.2a Doc lap

2.2b Cac mau thuan ve ldi ich
2.2c Nang luc thiic hien cong viec

2.2d Can trong va lUu tam trong qua trinh kiem toan9 ty

3. Cac chuan m iic thiic hanh trong kiem toan Chinh phu

3.1. L ap ke h oach

3.1 Lap ke hoach kiem toan
3.2. G iam s a t va k iem tra

3.2 1Giam sat va kiem tra

3.3. N gh ien cilu va d a n h g ia kiem so a t noi bo

3.3 jNghien c\iu va danh gia he thong kiem soat noi bo
3.4. T uan thu ca c d a o lu a t va quy din h hien h a n h

3.4.1 Tuan thu cac dao luat va quy dinh (Kiem toan Tai chinh)

3.4.2 Tuan thu cac dao luat va quy dinh (Kiem toan hoat dong)
3.4.3 Tuan thu cac dao luat va quy dinh (ThUc hien kiem toan

md rdng)

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Chuong 1: Nhung van de ca ban cua kiem toan

S

-Tuan thu cac dao luat va quy dinh (Cac yeu to" loai tru:
trong kiem toan Tai chinh)

3.5. B a n g c h iin g kiem to a n
3.5 B ing chiing kiem toan

3.6. Cac p h a n rich ve b ao cao ta i c h in h

3.6 Cac phan tich ve bao cao tai chinh (Tuan th u cac chuan
mUc ke toan dude thiia nhan)

4. Cac c h u a n m iic bao cao tr o n g k ie m t o a n C h in h p h u
4a Cac bao cao kiem toan va y kien kiem toan

4b Hanh vi lien quan den van de gian lan va cac yeu to" bat
thudng

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PHU LUC 1.5

• •

CAU TRUC CAC CHUAN Ml/C 
KIEM TOAN NOl BO CUA IIA

1. Cac chuan mttfc chung

1000 Muc dich, quyen han va trach nhiem
1100 Doc lap va khach quan

1110 Doc lap ve to chiic

1120 Sii khach quan cua kiem toan vien

1130 Nguy cd anh hiidng den tinh doc lap va khach quan

1200 K h a n a n g chuyen mon va stf th a n tro n g nghe
n gh iep

1210 Kha nang chuyen mon

1220 Than trong nghe nghiep '

1230 Lien tuc phat trien nghe nghiep

1300 ChUcfng tr in h c a i tien va d a m bao c h a t IttOng

1310 Danh gia chUdng trinh dam bao chat lufdng j
1320 Bao cao ve chUdng trinh dam bad chat ltfdng

1330 Sii dung cum tii: “...thiic hien phu hdp v6i chuan miic
kiem toan...”

1340 Thong bao ve viec khong tuan thu

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Chuong 1: Nhung van de co ban cua kiem toan

2. Cac chuan mufc thufc hanh* * f

2000 Q uan ly hoat dong kiem todn noi bo
2010 Xay diing chUdng trinh hoat dong

2020 Thong bao va phe chuan j

2030 Quan ly nguon liic

2040 Cac chinh sach va thu tuc
2050 Su phoi hdp

2060 Bao cao cho hoi dong quan tri va cac nha quan ly
2100 Noi d u n g cong viec

2110 Quan tri rui ro
2120 Kiem soat

2130 Giam sat

2200 L a p ke hoach cong viec
2201 Nghien cUu de lap ke hoach
2210 Muc tieu cua cong viec

2220 Pham vi cong viec

2230 Phan bo nguon luc cho cong viec
2240 ChUdng trinh cong viec

2300 Thuc hien cong viec
2310 Nhan dang thong tin
2320 Phan tich va danh gia

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2330 Ghi chep thong tin
2340 Giam sat cong viec

2400 Thong bao ket qua cong viec
2410 Tieu chuan thong bao

2420 Chat litong thong bao

2430 Cong bo viec khong tuan thu theo cac Chuan miic kiem
toan

2440 Thong bao ket qua
2500 Qua trin h g ia m sa t

2600 Ngtfdi qu an ly chap nhan rui ro

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Chuang 1: Nhung van de co ban cua kiem toan

CAU HOI ON TAP C H U D N G 1

A. CAU HOI TU LUAN

1. K h ai niem chung ve kiem toan? Hay lam ro:

a) Chu the hoat dong kiem toan - nhufng yeu cau cd ban?
b) Nhufng loai thong tin, tai lieu nao co the trd thanh
bang chiing kiem toan (ma KTV can thu thap)?

c) Cac loai chuan miic da dUdc thiet lap - Vai tro cua n6?
d) Doi tildng cua kiem tdan la gi? Nhufng ldai doi tUdng

kiem toan cu the?

e) Noi dung cot loi cua bao cao kiem toan noi chung? Cac
hinh thiic the hien cua bao cao kiem toan?

f) Muc dich cua kiem toan noi chung?

2. Lich sii ra ddi, hinh thanh va phalf trien kiem toan d
niidc ta va tren the gidi cd gi giong va khac nhau? Tai sao?

3. Y^ighia, vai trd va sii can thiet cua kiem toan trong
quan ly?

4. Kiem toan cd nhufng chiic nang gi? Sii p h at trien cua
cac chiic nang nay qua cac thdi ky cd gi giong va khac nhau
khong? Tai sao? Hay lien he vdi Viet Nam?

5. Phan biet giiia: doi tiidng va khach the cua kiem tdan?
Khach hang va ddn vi diidc kiem tdan?

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7. Phan biet sU giong va khac nhau giQa kiem toan hoat

dong, kiem toan tuan thu va kiem toan BCTC; giuta kiem toan
noi bo, kiem toan Nha nUdc va kiem toan doc lap?

8. Trinh bay noi dung cd ban cua cac giai doan cua mot
qui trinh kiem toan?

9. Chuan mUc kiem to a n la gi? Tac d u n g va n g u y e n tic 
xay dxlng c h u a n mUc kiem to a n d nUdc ta?

10. Mol lien he gifla (hoSc a n h hUdng cua) yeu ca u ve

chuyen m en/ ho&c dao dUc nghe n g h iep / c u a KTV d en c h a t

lUdng k e t q u a kiem toan?

11. Ban giam doc ddn vi dUdc kiem to a n sii d u n g k e t q u a

cua tting loai kiem toan (KTTT, KTBCTC) p h u c v u cho q u a n ly

ddn vi n h u th e nao?

12. Tac dung cua chuan mtfc kiem toan trong cong viec
kilm toan va trong cong viec kiem soat ch&'t lUdng hoat dong
kiem toan?

.£SB

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Chuong 1: Nhung van de ca ban cua kiem toan

B. CAU HOI TRAC NGHIEM KHACH QUAN

Hay chon cau trd ldi dung trong cac cau hoi sau:

1. Kiem toan ra ddi hoan toan tii than, vi than va mang
tinh ap dat hdn la khach quan.

a. Dung b. Sai

2. Kiem toan doc lap la tat yeu khach quan doi vdi moi
nen kinh te.

a. Dung b. Sai

3. Kiem toan chi can thiet cho mot nen kinh te thi triidng
khdng can thiet cho mot nen kinh te ke hoach hoa tap trung.

a. Dung b. Sai

4. Kiem toan doc lap la mot hoat dong kinh doanh hoan
toan mang tinh ch£t phap ly b i t buoc.

a. Dung b. Sai

5. Tinh doc lap cua KTV chi diidc de cap doi v6i kiem toan
doc lap, khdng de cap cho cac loai kiem toan khac.

a. Dung b. Sai

6. Tinh doc lap cua KTV chi diidc the hi§n tren hai mSt

kinh te va tinh cam. *

a. Dung b. Sai

7. Chuan miic dung de danh gia thdng tin doi vdi cac loai
kiem toan la hoan toan giong nhau.

a. Dung b. Sai

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nU6c va kiem toan doc lap la hoan toan giong nhau.

a. Dung b. Sai

9. Muc dich cu the cua kiem toan noi bo, kiem toan nha• • • • ' 
nu6c va kiem toan doc lap la hoan toan khac nhau.

a. Dung b. Sai

10. Ket qua va do tin cay cua ba loai kiem toan noi bo, kiem
toan nha ntfdc va kiem toan doc lap la hoan toan giong nhau.

a. Dung b. Sai

11. Ba loai kiem toan noi bo, kiem toan nha nude va kiem
toan doc lap la hoan toan co the thay the cho nhau.

a. Dung b. Sai

12. Chiic nang cua ba loai kiem toan hoat dong, kiem
toan tuan thu va kiem toan BCTC la hoan toan giong nhau.

a. Dung b. Sai

13. KTV phai tuan thu chuan miic ke toan khi thiic hien
moi cuoc kiem toan.

a. Dung b. Sai

14. Kiem toan tuan thu con co mot ten goi khac la:
a. Kiem toan nha nu6c.

b. Kiem toan b i t buoc.
c. Kiem toan tmh qui tie.

d. Kiem toan sau hoat dong (hau kiem).

e. Khong phai mot trong cac triidng hdp tren.

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Chuang 1: Nhung van de co ban cua kiem toan

15. Loai kiem toan bat buoc phai co chiing chi h an h nghe
do la:

a. Kiem toan noi bo.
b. Kiem toan nha nu6c.
c. Kiem toan doc lap.

d. Tat ca cac trUdng hdp tren .

e. Khdng phai mot trong cac trU dng hdp tr e n .

16. Muc dich cua kiem toan doc lap la:

a. Tim kiem, p h a t hien va xii ly gian lan va sai sot.
b. Ldi nhuan trong qua trinh kinh doanh.

c. Cung cap thong tin tai chinh tin cay.

d. Duy tri hoat dong cua cac doanh nghiep dung
phap luat.

e. Tat ca cac trUdng hdp tren .

f. Khong phai mot trong cac trU dng h d p t r e n .

17. B6 phan kiem toan noi bo cua ddn vi dUdc xem nhu:
a. M6t to chUc kiem soat cua nha nUdc d at tai ddn vi.
b. Mot bo phan chUc nang cua phong ke toan.

c. Mot bo phan chUc nang cua ddn vi.

d. Mot bo phan co tu cach phap n han rieng biet.
e. Tat ca cac trUdng hdp tren .

f. Khdng phai m6t trong cac trUdng hdp tren.

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a. Loai kiem toan hoat dong.
b. Kiem toan tuan thu.

c. Kiem toan BCTC va bao cao ke toan quan tri.

e. T at ca cac trUdng hdp tre n .

f. Khong phai mot trong cac trUdng hdp tren.

19. 6 Viet Nam, kiem tdan doc lap dUdc kiem sdat bdi:
a. To chiic hiep hoi nghe nghiep (Trung Udng hoi ke
toan kiem toan Viet Nam)

b. Quoc hoi.
c. Cd quan thue.

d. Cd quan thanh tra tai chinh.
e. Kiem to a n n h a nUdc.

f. Bo Tai chinh.

g. T at ca cac trUdng hdp tre n .

h. Khong phai mot trong cac trUdng hdp tren.
20. Khach the cua kiem toan nha niidc co the la:

a. Khach the cua kiem toan doc lap.
b. Khach the cua kiem toan noi bo.

c. Chi la k h ach the cua kiem to an n h a nUdc m a thoi.

d. Ca nach the cua kiem toan doc lap va khach the

cua kiem toan noi bo.

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Chuong 2: Cac to chCrc kiem toan va hogt dgng cua cac to chCrc kiem todn

Chi/ong 2

CAC

t

6 CHtfC KIEM TOAN VA HOAT OdNG

m a

CUA CAC

t

6 CHtfC KIEM TOAN

Hoat dong kiem toan noi chung ngay nay chu yeu dUdc
thuc hien bdi cac to chUc kiem toan. Cac to chUc nay dUdc goi
dudi ten hay danh xUng khac nhau, song cd the khai q u at theo
ba loai hinh sau:

') o

- To chUc kiem toan noi bo (thudng goi la phong hoac ban
9

kiem toan noi bo)

- To chUc kiem toan Nha nUdc (thudng goi la cd quan
kiem toan Nha nude)

- To’ chUc kiem toan doc lap (thudng goi la doanh nghi§p
kiem toan - cong ty, hang hay tap doan kiem toan)

Cach thiic to chtic, vai trd nhiem vu cung n h u noi dung
hoat dong cua tUng loai to’ chUc kiem toan ndi tre n cung co

nhieu diem rieng biet. Dudi day se llim ro ve nhflng k h ia canh
chu yeu cua tUng to chUc kiem toan neu tren.

2.1. TO CHU*C KIEM TOAN DOC LAP

2.1.1. S u • ra doti va vai tr d cua to chtfc k iem to a n doc•
lap

Nhu cau ve thdng tin ndi chung la ta t yeu ddi vdi con
ngUdi, xet tren gdc do ca nhan cung nh u goc do to chdc. Cac

Hpc vi£n Tai chinh

BBSS

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co nhu cau si1 dung thong tin thong thudng thong qua cac bao
cao hay van ban thong bao. Co rat nhilu ly do khach quan va
chu quan tac dong den noi dung va do tin cay cua cac thong tin
nay va vi vay co the anh hudng nghiem trong den quyet dinh
ciia ngiidi s\i dung cac thong tin do lam cd sd. Vi du: cac chu
doanh nghiep tim cach che dau bdt lo hoac khuyech trUdng hieu
qua kinh ddanh, phdng dai kha nang tai chinh. Thong tin cua
ddn vi cung co the khong dam bao trung thiic, hdp ly neu nhu
qua trinh cac nhan vien chuyen mon thiic hien cong viec khong
dung quy dinh, khong day du cac thu tuc, hay do trinh do han
che, do thieu can trong,... Bdi vay, nhiing bad cad hay thdng bad
cua ddn vi diia ra can phai dUdc tham dinh lai ve d6 tin cay. Sii
tham dinh nay c6 the dd ngiidi co trinh do chuyen mon, co sU
doc lap c&n thiet doi v6i ddn vi diidc kiem tdan va c6 trach
nhiem n h at dinh.

Trdng lich sii kinh te - xa hoi, khi nen kinh te phat trien
manh tad nen sli tach biet re ret giufa quyen sd hiiu va quyen sii
dung tai san, nhu cau ve tham dinh thong tin do ngiidi sii dung
tai san cung cap trd nen cap thiet.

Sii pha san cua hang leat td chiic tai chinh, tin dung ldn d
Blc My va Tay Au d nhiing nam 30 cua the ky XX da boc lo ro
sii han che va yeu kem trong chiic nang tii kiem tra cua ke
toan; va cung doi hoi co mot the thiic mdi dap utng yeu cau quan
ly cao hdn va thich b o hdn: kiem tra ngoai ke toan.

Can thay ro > *. c thiic te hien nhien la: sii tach biet giQa
thiic trang hoat dong tai chinh (thong tin tai chinh phat ra) vdi
sii ghi nhan, phan anh nhiing thong tin nay do ke toan thiic

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Chuang 2: Cac to chCic kiem toan va hoat dong cua c ac to chCrc kiem toan

hien (thong tin tai chinh do ke to a n t h u n h a n , p h a n a n h ).
N guyen n h a n la nhutng han che cua cac c h in h s a c h k e to a n ; sii
m a u th u a n giiia tin h da dang, phong p h u va thufdng x u y e n cu a
cac su kien k in h te vdi sii gidi h a n kho t r a n h khoi c u a t r i n h do,
phiidng tien,... th u n h an , xii ly va p h a n a n h cac sii k ie n k i n h te.
N hiing th o n g tin da dUdc ke toan th u n h a n , p h a n a n h c a n diidc
kiem t r a xem lieu da dam bao tru n g thiic h a y k h o n g ; N g o ai ra ,
con m ot liidng cac thdng tin chiia diidc ghi n h a n tr o n g ke to a n
n h iin g lai r a t can cho sii xac m in h thiic t r a n g ta i c h in h , do do
cu n g c a n diidc kiem tra.

Cung vdi sii tach biet quyen sc) hiiu vdi quyen stf dung tai

san,,tren binh dien xa hci, giiia cac chu the kinh te hinh th an h
va phat trien sii lien he, rang buoc, chi phoi lan nhau. Tinh
hinh va ket qua hoat dong cua mot chu the co anh hiidng den
nhieu chu the va cac ben khac co lien quan (goi chung la cac
ben co lien quan); Khi do, BCTC hang nam do ddn vi lap ra trd
thanh doi tiidng quan tam cua cac ben co lien quan. Cac nha
dau tii quan tam den sii sinh ldi cua dong von da bo ra; Cac co
dong quan tam den miic co tiic dat diidc; Nha cung cap quan
tam den kha nang thu hoi tien hang; Nha niidc quan tam den
sii phat trien cua ddn vi va nghia vu thue;... Moi ben lien quan
quan tam d mot goc do khac nhau, nhiing deu can n h an diidc
BCTC cua ddn vi c6 do tin cay - tiic la doi hoi BCTC phai diidc
sii tham dinh cua mot ben thii ba doc lap, co trin h do chuyen
mon, c6 uy tin nghe nghiep va c6 trach nhiem phap ly. Dieu do
cung co nghia la doi hoi ra ddi va hoat dong cua to chiic kiem
toan doc lap.

To chiic kiem toan doc lap dong vai trd la mot ben doc lap
(ben thii ba) thiic hien chiic nang tham dinh thong tin do mot

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thcng tin nay. Tii thong tin tai chinh (BCTC) da diidc kiem tdan
doc lap xac nhan, ngiidi sii dung thong tin se co cd scl tin cay cho
viec diia ra cac quyet dinh, cac doi sach thich hdp: Nha dau tii
quyet dinh duy tri, md rong hay thu hep miic do dau tii; nha
cung cap quyet dinh duy tri, tang ctfdng hay giam thieu miic d6
cung cap vat tu, hang hoa,...

Mat khac, ket qua kiem toan tren cung giup cho ddn vi
dUdc kiem toan hieu biet lai minh mot cach khach quan hdn;
Them vao do la nhiing khuyen cao cua KTV doc lap (KTVDL)

trong thii quan ly giup cho cac nha quan ly ddn vi dUa ra nhufng
dieu chinh, uon n l n can thiet trong hdat dong kinh ddanh cung
nhu trong cong tac quan ly ddn vi.

Nen kinh te thi trUdng la manh dat mau md chd sii phat
trien cua hdat dong kiem toan doc lap. C) cac niidc kinh te thi
trUdng phat trien, cac to chiic kiem toan doc lap ra ddi va hdat
dong rat manh me. Chinh nhd hoat dong cua cac to chiic kiem
toan doc lap gop phan lam cong khai va lanh m anh hoa nen tai
chinh, thu hut von va thuc day them hoat dong dau tu.

a . ✓ t^> i a* | / . I • /?

Ngoai viec kiem toan BCTC, to chiic kiem toan doc lap
con co the thiic hien cac dich vu kiem toan khac nhii: kiem toan
hoat dong, kiem toan tuan thu va thiic hien nhieu dich vu lien
quan khac, neu khach hang co yeu c£u.

2.1.2. To chufc va hoat dong cua to chute kiem toan 
doc lap

Cac to chiic kiem toan doc l&p dUdc to chiic theo mo hinh
doanh nghiep (thUdng goi la cong ty, ho&c hang kiem toan,...).
Nhufng doanh nghiep kiem toan ldn, diidi cong ty co the co

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Chuong 2: Cac to chCrc kiem toan va hogt d<png cua cdc to chCfc kiem toan

thanh lap cac chi nhanh hay van phong kiem toan tai cac khu
viic, cac dia phudng hay cac quoc gia khac. Tren the gidi da
hinh thanh nhieu cong ty, nhieu hang kiem toan tam cd co quy

mo ldn, co chi nhanh tai nhieu niidc, nhii cac hang KPMG,
Ernst& Young, Price Waterhouse Coopers, Deloitte Touche

^ f)

Tohmatsu International,... Cung co cong ty kiem toan hoat
dong trong pham vi quoc gia hay mot khu viic, tham chi d mot
hay mot so linh viic cu the. d Viet Nam, cac td chiic kiem toan
doc lap chinh thiic ra ddi tii nam 1991 vdi 2 cdng ty dau tien la
Cong ty kiem toan Viet Nam (VACO) va Cong ty dich vu tii van
tai chinh, ke toan va kiem toan (AASC). Den nay da co tren 130
cong ty kiem toan dang ky hoat dong tai Viet Nam, vdi nhieu
loai hinh: Doanh nghiep thuoc sd hiiu nha niidc, Ddanh nghiep
100% von niidc ngoai, Doanh nghiep lien doanh vdi niidc ngoai,
Cong ty co phan, Cong ty trach nhiem hiiu han, Cong ty hdp
danh. Nhiing con so nay dang tang trUdng nhanh cung sii phat
trien Cua nen kinh te Viet Nam trong tien trinh phat trien va
hoi nhap vdi kinh te khu viic va the gidi.

Hai hinh thiic to chiic cong ty kiem toan doc lap pho bien
la cong ty tii nhan va cong ty hdp danh. Cac cong ty kiem toan
nay ve nguyen tic deu phai chiu trach nhiem vo han. Tai mot
so niidc, triidc day cac cong ty kiem toan than h lap diidi hinh
thiic khac: doanh nghiep nha niidc, cong ty co phan, cong ty
trach nhiem hiiu han,... (vi du: Trung Quoc, Viet Nam), phai
diidc chuyen ddi dan ve hai hinh thiic tren.

Nhin chung, hdat dong chmh cua doanh nghiep kiem
toan la cung cap dich vu kiem toan, ngoai ra cung co the thiic
hien mot so" dich vu khac cho ddn vi khach hang. Cac loai dich

vu pho bien co the chia ra nhii sau:

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• • •

Dich vu xac nhan la viec thuc hien kiem tra (kiem toan)
va diia ra ldi xac nhan ve miic do tin cay cua cac thong tin tai
chinh cua ddn vi diidc kiem toan. Cac thong tin tai chinh nay co
the dUdc ddn vi trinh bay trong BCTC, bao cao quyet toan von
dau tu XDCB hay tren bao cao chi tieu kinh phi, bao cao ve chi
phi phat sinh cua cac chiidng trinh, cac dii an.

Yeu cau kiem tra va xac nhan thong tin tren BCTC co the
d miic do toan dien, ty my (goi la kiem toan BCTC) hay chi d
miic d6 khai quat va chi vdi cac chi tieu, cac can doi chu yeu
tren BCTC (goi la soat xet hay kiem tra han che BCTC). Triidng
hdp kiem tra va xac nhan cho cac thong tin tai chinh khac
thiidng dUdc gdi la dich vu xac nhan khac. Cung tii cac yeu cau
noi dung kiem tra va xac nhan noi tren nen y kien n han xet cua
KTVDL cung co miic do dam bao (ve do tin cay cua thong tin tai
chinh) khac nhau: miic do dam bao hop ly (doi vdi kiem toan
BCTC); miic do dam bao co gidi han (doi vdi kiem tra han che
BCTC); miic do dam bao hop ly hoac gidi han (doi vdi cac
trUdng hdp xac nhan khac).

2) Cac d ic h vu khac:• #

a) Dich vu tit van:

Ddanh nghiep kiem toan cd the thiic hien cung cap cac
dich vu tii van.co lien quan den chuyen mon, theo kha nang cua

minh va theo quy dinh cua luat phap tiing quoc gia. Cac dich vu

tu van thiidng co gom:

- Tu van ve tai chinh: nhtf van de huy dong, khai thac va
sii dung cac nguon tai chinh.

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- Tu van ve thue: cung cap tu van cho khach hang ve
Luat thue va cac chinh sach cu the ve thue co lien quan den
tiing linh vUc hoat dong, tiing loai kinh doanh, tiing loai san
pham, hang hoa; ti'nh toan va ke khai thue;...

- Tu van ve nguon nhan luc: cung cap tu van cho khach

v v

hang ve cac nguon nhan luc vdi nhiing tieu thiic cu the phuc vu
cho viec tuyen dung, dao tao, sii dung,...

- Tu van ve quan ly: nhu thiet lap cd cau bo may quan ly,
cac chinh sach va cac phudng phap quan ly.

b) Dich vu ke todn: to chiic cong tac ke toan va bo may ke
toan; boi diidng, kem cap nghiep vu chd nhan vien ke tdan cua
khach hang; giii va ghi so ke toan; lap BCTC,...

c) Dich vu kiem tra thong tin tai chinh tren cd sd cac thu 
tuc da thoa thuan: Tien hanh kiem tra theo cac th u tuc da thoa
thuan giiia khach hang vdi KTVDL va dUa ra ket qua kiem tra.

d) Dich vu dinh gia tai san: danh gia, xac dinh tri gia tai
san cho khach hang.

e) Dich vu boi diidng, cap nhat kien thiic ve tai chinh, ke 
todn, kiem todn.

g) Dich vu khac.

Cac dich vu do doanh nghiep kiem toan cung cap cho
khach hang deu diidc thiic hien tren nguyen t i c thoa thuan, trii
nhiing triidng hdp dUdc luat phap quy dinh rieng. Doanh
nghiep kiem toan co nghia vu to chiic thiic hien hdp ddng cung
cap dich vu. Khach hang cd nghia vu th a n h toan cho doanh
nghiep kiem toan phi dich vu da thoa thuan.

Chuang 2: Cac to chuc kiem toan va hoat dpng cua cac to chOc kiem toan

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* Kiem todn vien doc lap:

NgUdi thuc hien cong viec kiem toan diidc goi chung la
KTV. Thdng thudng, KTV hanh nghe thuoc doanh nghiep kiem
toan diidc gdi la KTV doc l&p. Danh xiing cua KTV doc lap (tii
day se goi t i t la KTV) d tiing quoc gia co the khong giong nhau.
Vf du, d cac nUdc n h u My, Canada, Trung Quoc KTV diidc goi la
“ke toan vien cong chiing” (Certified Public Accountant - CPA);
d Anh, Scdtland goi la “giam dinh vien ke toan” (Chartered 
Accountant - CA); b Phap dUdc goi la “chuyen vien ke toan”
CExpert Comptable). Nhiing KTV nay khong chi thiic hien dich
vu kiem toan ma con cung cap nhieu loai dich vu khac, nhii: ke
toan, tii van quan ly,...

Ve nguyen tic, KTV phai la ngtfdi dam bao cac yeu cau cd
ban: c6 ky nang va kha nang (trinh do chuyen mon va nSng liic
hoat dong) tiidng xiing va pham chat dao diic nghe nghiep.

- Trinh do chuyen mon co diidc nhd sii dao tao, trang bi
kien thiic chuyen mon ve mat ly luan va thiic tiln . Kien thiic ve
cac linh viic chu yeu nhu ke toan, phap luat, kiem toan,... la
khong the thieu. Kien thiic chuyen mon con phai dtfdc bo sung,
cap nhat thiidng xuyen theo thdi gian de duy tri \ k nang cao
trinh do. Ben canh do, KTVDL phai c6 n&ng liic thiic hien va to
chiic cong viec kiem tra, phan tich, thu tM p b ln g chiing,...

- KTV phai la ngiidi dam bao co dao diic n g h i nghiep
thlch hdp. Thed Chuan miic kiem tdan quoc te cung nhii Chuan
miic kiem toan Viet Nam (CM so" 200) thi KTV phai dam bao
cac nguyen tic dao dtic nghe nghiep sau day: Doc lap; Chinh

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Chuang 2: Cac to chOc kiem toan va hoat dong cua cac t6 chCic kiem toan

triic; Khach quan; Nang luc chuyen mon va tinh than trong;
Tinh bao mat; Tinh chuyen nghiep (Tii cach nghe nghiep); Tuan
thu chuan miic chuyen mon.

+ Doc lap duoc coi la mot nguyen tic hanh nghe cd ban
cua KTV. Trdng qua trinh kiem toan, KTV phai doc lap ve mat
chuyen mon; khong bi sii chi phoi hoac tac dong cua bat ky ldi
ich vat chat hoac tinh than nao lam anh hiidng den sii trung
thiic, khach quan va doc lap nghe nghiep cua minh (vi du:
khong co ldi l'ch kinh te vdi ddn vi diidc kiem tdan; khdng c6

quan he than thuoc vdi cac nha quan ly ddn vi; khdng viia lam
dich vu ke toan va dich vu kiem toan cho cung mot ddn vi,...).

+ Chinh triic: KTV phai dam bao th in g th in , trung thiic
va co chinh kien ro rang.

+ Khach quan: KTV phai nhin nhan cac sii kien, hien
tiidng dung nhii no von co; ton trong sii that, khong thien kien
hay thanh kien.

+ KTV phai thiic hien cong viec kiem toan vdi day du
nang liic chuyen mon can thiet va vdi sii than trong cao nhat
(tmh hoai nghi nghe nghiep).

+ Bao mat: KTV phai bao mat cac thong tin co diidc trong

q 9

qua trinh kiem toan; trijf triidng hdp diidc sii cho phep, sii uy
quyen cua ddn vi diidc kiem toan, hay phai cong khai theo quy
dinh cua phap luat (nghia vu phap ly ho&c trong pham vi quyen
han nghe nghiep da diidc lu&t phap quy dinh).

+ KTV phai thiidng xuyen the hien tinh chuyen nghiep
treng qua trinh kiem toan; trau doi, bao ve va nang cao uy tin
nghe nghiep.

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quy dinh cua chuan mile chuyen mon (Chuan miic quoc te hay
Chuan miic quoc gia) da duoc chap nhan.

* H iep hoi nghe nghiep:

Hoat dong kiem toan doc lap 0 moi quoc gia diidc quy
dinh bdi phap luat; chiu sii kiem soat cua Nha niidc theo nhiing
quy dinh cu the. Tuy nhien, ve mat chuyen mon, sii hiidng dan
hoat dong cho cac doanh nghiep kiem toan va KTV thiidng do
hiep hoi nghe nghiep kiem toan dam nhan.

Tren pham vi quoc te, Lien doan ke toan quoc te
(International Federation of Accountants - IFAC - thanh lap
nam 1977) la to chiic hiep hoi nghe nghiep chung cho ca hai
linh viic ke toan va kiem toan. Trong IFAC co cac Uy ban triic
thuoc dam nhan tiing mang cong viec, trong do co Uy ban thiic
hanh kiem toan quoc te (International Auditing Pratices
Committee - IAPC) chiu trach nhiem soan thao, ban hanh cac
chuan miic kiem toan (triidc day la cac nguyen t&c chi dao kiem
toan quoc te - IAG) va hiidng d in cac dich vu khac co lien quan;
Uy ban dao diic nghe nghiep chiu trach nhiem xay diing va ban
hanh quy tSc dao diic nghe nghiep va nhiing hiidng d i n co lien
quan. Ngoai ra con co cac Uy ban khac: Uy ban ke toan quan tri
va tai chinh, Uy ban linh viic cong, Uy ban cong nghe thong
tin,... <Nam 2004, IAPC diidc doi ten thanh Uy ban soan thao
chuan miic dam bao va kiem toan quoc te - International
Auditting and A s ^ ra n c e Standards Board - LAASB>

IFAC cung vdi Uy ban chuan miic ke toan quoc te
(International Accounting Standards Committee - LASC - thanh
lap nam 1973) da ky tuyen bo" chung thang 1 nam 1983, theo

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Chuong 2: Cac to chuc kiem toan va hoat dgng cua cac to chCrc kiem toan

do, neu da la thanh vien cua IFAC thi cung co nghia la th an h
vien cua IASC.

Muc tieu chinh cua IFAC neu tro n g h ie n chU dng t h a n h

lap la “phat trien va tang ctfdng sli phoi hdp n g h ie p vu ke to a n

bhng cac chuan miic hai hoa tren pham vi to a n th e gidi”. Cac
hoat dong cua to chutc nay nham khuyen k h ic h cac t h a n h v ie n d

cac quoc gia tim dUdc tieng noi chung th eo n h iin g c h u a n mile

pho bien va dieu do mang lai ldi ich chd cac quoc gia t h a n h vien.

Tren binh dien quoc gia, ndi da co hoat dong kiem toan
d6c lap, phan 16n cung thanh lap hiep hoi nghe nghiep cua ke
toan vien, KTV, nhii:

0

- Hiep hoi ke toan vien Hoa Ky (AAA)

- Hoc vien ke toan vien cong chiing Hoa Ky (AICPA)
• Hoc vien ke toan vien cong chiing Canada (CICA)

- Hoc vien giam dinh vien ke toan Anh quoc va Xii Uen
(ICAEW)

Thanh vien cua hiep hoi noi tren thiidng bao gom ke toan

vien, KTV, cac doanh nghiep kiem toan va co the co ca mot so to
chiic khac chuyen nganh khac co lien quan m at thiet.

Hoat dong cua hiep hoi nghe nghiep chu yeu la xay diing,
ban hanh cac chuan miic quoc gia ve ke toan, kiem toan va
hiidng dan thiic hien cac thong le, chuan miic; Hiictag d i n
nghiep vu va phat trien nghe nghiep; ...

2j *

0 Viet Nam, hien tai da co Hoi ke toan th a n h lap cuoi
nam 1994 (theo Quyet dinh so 12/TTg ngay 10 th an g 01 nSm

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lan thii 3, Hoi Ke toan Viet Nam doi ten thanh Hoi Ke toan va
Kiem toan Viet Nam va dang la hiep hoi nghe nghiep chung
cua ca ke toan va kiem toan. Tuy vay, hoat dong cua Hoi ke
toan chu yeu han che d tuyen. truyen, pho bien va huan luyen
nghiep vu. Sau khi co Luat ke toan (thang 6 nam 2003) va cac
nghi dinh hiidng dan thi vai trd cua Hoi ke toan dUdc tang
ciidng them mot bade; Tuy vay, cong viec xay diing cac chuan
miic ke toan, kiem toan Viet Nam, hoi chi la thanh vien tham
gia diidi sii chu tri cua Bo Tai chinh. Rieng ve linh viic kiem
toan, cuoi n&m 2004 da b i t dau xuc tien van dong th an h lap
Hoi KTV hanh nghe de hiidng d in chuyen mon va bao ve quyen
ldi cho KTV va cac doanh nghiep kiem toan. Hoi KTV hanh
nghe Viet Nam (VietNam Association Certified Practicing
Auditors - VACPA) da chinh thiic ra ddi tii thang 4/2005, vdi
liidng thanh vien khi mdi thanh lap la hdn 300 KTV tii hdn 80
cong ty kiem toan dang hoat dong tai Viet Nam.

2.2. TO CHUC KIEM TOAN NHA NUtfC

2.2.1. Chiic nang va vai tro cua to chiic kiem toan 
Nha nifefe

To chiic kiem toan nha niidc la mot to chiic chuyen mon
thuoc he thong cd quan quan ly cua Nha niidc, diidc th an h lap
d$ thiic hien cong viec kiem toan doi vdi cac ddn vi, to chiic
thuoc sd hiiu Nha nude (thiidng goi la khu viic cong). Tai tiing
quoc gia, co the quy djnh ve cac chiic n&ng, nhiem vu cu the cua
to chiic kiem toan nha nUdc co nhiing diem khong hoan toan
giong nhau.

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Chuang 2: Cac to chCrc kien toan v'c hoat ddng cua cac to chuc kiem toon

To chiic kiem toan nh-.i nude dong vai tro la mot cong cu
quan ly'cua Nha niidc, due biet la trong quan ly chi tieu ngan
sach nha nude; giup Nha niidc nam bat va cung co dieu hanh
hoat dong cua cac ddn vi, cac to chiic trong viec tuan thu luat
phap va cac quy dinh khac cua Nha nUdc nhii: viec tuan thu
Luat Doanh nghiep, Luat Thue GTGT, Luat bao ve moi trUdng,
Luat ke toan,...

Nha nUdc thanh lap to chiic kiem toan nha nUdc; to chiic

nay hoat dong theo quy dinh cua phap luat va diidi sii dieu
hanh cua Nha nude noi chung. Tuy nhien, sii quan ly, chi dao
va dieu hanh hoat dong doi vdi to chiic kiem toan nha niidc d
tiing quoc gia lai tuy thuoc luat phap cu the cua tiing niidc. Vi
du, d Viet Nam, heat ddng cua kiem tdan nha niidc diidc the che

hoa bang Luat kiem toan Nha niidc (Quoc hoi khoa 11, ky hop
thii 7 thong qua thang 5 nam 2005 va co hieu liic tCf n g ay 01
thang 01 nam 2006).

2.2.2. To chiic va hoat dong cua to chiic kiem toan 
Nha niidc

Tai nhieu quoc gia tren the gidi, to chiic kiem toan nha
niicic thiidng diidc lap ra diidi dang mot cd quan chuyen men,
goi la cd quan kiem toan nha niidc (hoac vdi mot danh xiing
khac). To chiic kiem toan nha niidc trong mot quoc gia cung co
the phan chia thanh cac cap: Kiem toan nha niidc Trung lidng,
Kiem toan nha nUdc dia phiidng hay khu viic dia ly.

Tren the gidi hien nay, thiic te mo hinh to chiic bo may
kiem toan nha niidc triic thuoc he thong quan ly cu the co mot
so dang chinh sau:

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- Mo hinh to chiic bo may kiem toan nha niidc doc lap
he thong cd quan lap phap va he thong co quan hanh phap: To
chiic kiem toan nha nUdc phat huy dUdc day du, manh me tinh
doc lap trong qua trinh thiic hien cong viec chuyen mon. Mo
hinh nay diidc cac niidc co nen kiem toan ra ddi va p hat trien
viing va co nha niidc phap quyen manh (vl du: Kiem toan nha
niidc d CHLB Diic, Toa Tham ke d Cong hoa Phap).

9 9

- Mo hinh to chiic bo may kiem toan nha niidc triic thuoc
mot he thong (hanh phap hay lap phap).

Neu triic thuoc he thong cd quan hanh phap, to chiic

9 9 #1

kiem toan nha nude co the triic thuoc Chinh phu (Noi cac), vi du
d Trung Quoc, Nhat Ban,... Mo hinh nay giup Chinh phu nam
bat va dieu hanh nhanh nhay qua trinh thiic hien thu chi ngan
sach va hoat dong cua cac ddn vi, to chiic.

Neu triic thuoc he thong cd quan lap phap, to chiic kiem
toan nha nude la mot cd quan chuyen men cua Quoc hoi (Nghi
vien), vi du d Anh, Thuy Dien, Nga, My,... Me hinh nay giup chd
Quoc hoi trong viec kiem tra, giam sat viec thiic hien cac quy
dinh phap luat cua cac ddn vi, td chiic - ke ca del vdi Chinh phu,
va nhd do trd giup die liic cho viec xay diing cac sic lu at cu the.

Trong noi bo cd quan kiem toan nha nude cd the cd moi
lien he doc - cap tren, cap diidi (cd quan kiem tdan Trung Udng -
cd quan kiem toan Dia phUdng hay Khu viic) va mo'i lien he
ngang • cung cap (d Trung lidng hay d Dia phiidng, Khu viic).
The hien mdi lien he nay la lien he triic tuyen hoac lien he chiic
nSng. Cd che heat dong cua to chiic kiem toan nha niidc la cd
che hoi ddng (ddng sii) va cd che thu trUdng.

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Ve hoat dong: To chiic kiem toan nha nii6c cung co the
thuc hien cac loai kiem toan: kiem toan tai chinh (kiem toan
BCTC), kiem toan hoat dong va kiem toan tuan thu; trong do
chu yeu la kiem toan de xem xet, danh gia cac ddn vi trong qua
trinh chap hanh luat phap va cac chinh sach, che do cua Nha

niicic da ban hanh. Dieu do cang cho thay vai tro quan trong d&c
biet cua kiem toan nha nude trong quan ly dat nUdc.

Chuang 2: Cac to chdc kiem toan va hoat dgng cua cac to chCtc kiem toan

Tai Phap, cd quan kiem toan quoc gia la Toa Tham ke

(Cour des Comptes) thanh lap tii nam 1807 va cho den nam

1982 hinh thanh tiep cac cd quan kiem tdan dia phUdng.

Tai My, Van phong Trach nhiem giai trinh (GAO) diidc
thanh lap tii nam 1921 va triic thuoc Ha vien (Quoc hoi).

Tai -Ganada, Van phong Tong ke toan (General

Accounting Office) diidc thanh lap rat s6m (nam 1878).

Tai Viet Nam, cd quan Kiem todn Nha niCdc diidc thanh
lap tii nam 1994 theo Nghi dinh so' 70/CP ngay 11 thang 7 nam
1994 cua Chinh phu va la cd quan chuyen mon triic thuoc
Chinh phu (Thu tudng Chinh phu). Trai qua hdn mUdi n&m
hoat dong, Kiem toan Nha niicic Viet Nam da tiing budc phat
trien vijfng chac va thiic hien nhieu cuoc kiem toan ldn, dong
gop quan trong chd viec chan chinh cong tac quan ly tai chinh
noi rieng va viec chap hanh phap luat noi chung. Hien nay,
theo Luat Kiem toan Nha nu6c da diidc Quoc hdi nUdc Cong hoa
xa hoi chu nghia Viet Nam thcng qua, kiem tdan Nha niidc la
mot cd quan dd Quoc hoi lap ra va hoat dong doc lap theo quy
dinh cua phap luat.

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* Kiem todn vien nha nude

KTV trong bo may kiem toan nha nUdc thudng diidc goi la
KTV nha niidc (State Auditors). KTV nha niidc thuoc he thong
cong chiic cua nha nUdc, phai dam bao nhutng tieu chuan ve
chuyen mon cung nhii cac tieu chuan khac 6 mot miic do n h at
dinh. Tuy theo luat phap cua tiing quoc gia, KTV nha niidc co
the diidc tuyen dung hay bd nhiem. Heat ddng chuyen mon cua
KTV nha niidc phu hdp vdi luat phap va vdi quy dinh chuyen
mon.

* Hiep hoi nghe nghiep

I A1 1 1 * /? | / 1 \ , /, T * A/ * 1 a'

To chiic kiem toan nha nUdc d cac quoc gia deu hinh
thanh tren pham vi quoc gia. Vi vay, hiep hoi nghe nghiep chi
diidc thanh lap tren pham vi khu viic va quoc te.

Tren pham vi quoc te, hiep hoi nghe nghiep dUdc hinh
thanh tii nam 1963, do la to chiic quoc te cac cd quan kiem toan
toi cao (International Organization of Supreme Audit Institute
- INTOSAI), hien nay da cd hdn 170 niidc tham gia.

9 ^ 9

Tren binh dien khu viic, vi du d khu viic Chau A, to chiic
cac cd quan kiem tdan toi cad Asian (Asian Organization of
Supreme Audit Institute - ASOSAI) da thanh lap tii 1979, hien

da cd hdn 40 thanh vien, treng dd cd kiem toan Nha nUdc Viet
Nam.

Hiep hoi quoc te va hiep hoi khu viic hoat dong chu yeu la
cau noi chung giiia cac KTV va la dien dan chung cho cac nUdc
tham gia cung cap thdng tin ve hoat dong, trao doi chuyen mdn
va kinh nghiem,...

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Chuang 2: Cac to chuc kiem toan va hoat dgng cua cac tochQc kiem toan

■ gg" — ■■ ■ - ■■ i ■_ ■ ' --- ■ ■ ■■ ' j—9
2.3. TO CHtfC KIEM TOAN NOl BO

2.3.1. Chiic n a n g va vai tr o cua to chiic kiem toan

noi bo

De kiem soat cac hoat dong trong don vi, ban than cac
nha quan ly ddn vi can to chiic cong tac tu kiem soat, trU6c het
la til viec thiet lap cac chinh sach, cac thu tuc kiem seat; Tiep
den la trien khai cac chinh sach, thu tuc kiem seat d6, va sau
nuta la kiem tra, danh gia cac hoat dong kinh doanh, viec thiic
hien cac menh lenh hay ke hoach da de ra cung nhii hoat dong

kiem soat noi bo da thiic thi.

Viec kiem tra, danh gia hoat dong cua ddn vi n6i chung

9 9

va hdat dpng kiem soat noi bo noi rieng co the dUdc thiic hien
bdi ban than cac nha quan ly (thiidng la d ddn vi c6 quy m6 nho
hoac kiem tra cac van de rieng re) hoac do bo phan chuyen
trach lam cong viec nay (khi quy mo ddn vi 16n hdn hay pham vi
ndi dung kiem tra rong hdn).

Trong xu hudng chung, sii phat trien cua cac ddn vi ve ca
sd liidng va quy mo, tai cac ddn vi tii thiet lap met bd ph£n

0 9

chuyen mon chuyen trach to chiic thiic hien cong viec kiem tra,
danh gia hoat dong kinh doanh va cong tac quan ly cua chmh
ddn vj la mot nhu cau khach quan. Do cung chinh la ly do ra ddi
va phat trien cua to chiic kiem toan noi bo va hoat dong kiem
toan noi bo.

Theo Hiep hoi KTV noi bo quoc te (Institute of Internal
Auditors) thi “kiem toan noi bo la mot chiic nang danh gia doc 
lap ben trong to chiic, de kiem tra va danh gia cac hoat dong 
cua to chiic, nhii la mot hoat dong phuc vu to chiic”.

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cong cu quan ly cua cac nha quan ly ddn vi, phuc vu dac liic cho
quan ly hoat dong cua chinh ddn vi.

Chiic nang chu yeu cua to chiic nay la thiic hien viec
kiem tra va danh gia doi vdi cac hoat dong trong ban than ddn
vi, vdi nhiing ndi dung cu the nhii da trinh bay tren day. Ddi

tiidng kiem toan cua kiem toan noi bo la cac hoat dong trong
ddn vi, bao gom san xuat kinh doanh, tai chinh ke toan va viec
thiic hien cac quy dinh phap luat, cac chinh sach che do.

Pham vi noi dung kiem tra, danh gia (chiic nang cu the)
chu yeu gom:

- Ra soat lai hoat dong cua he thong ke toan va he thong
KSNB; Giam sat hoat dong cua cac he thong nay (tinh phu hdp;
sii hien hOu; tinh thiidng xuyen, lien tuc).

- Kiem tra lai cac thdng tin trdng cac linh viic cua ddn vi,
bad gdm ca thong tin tai chinh va thong tin phi tai chinh (thong
tin tac nghiep, thong tin dieu hanh,...) tren cac khia canh lien
quan; Xem xet ve miic do tin cay cua cac thong tin; Tham dinh
cac triidng hdp ca biet theo yeu cau cua cac nha quan ly.

- Kiem tra, danh gia ve tinh kinh te, tinh hieu liic va tinh
hieu qua cua cac hoat dong trong ddn vi.

Tuy nhien, cung can thay ro rang, n6i dung cu the cua
cong viec kiem tra, danh gia con tuy thuoc yeu cau cua cac nha
quan ly ddn vi. Ve nguyen tac, nhin chung to chiic kiem toan
noi bo chi chiu trach nhiem ve hoat dong cua minh triiclc cac
nha quan ly ddn vi.

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Chuong 2: Cac to chuc kiem toan va hoat dong cua cac to chuc kiem toan

(3 Viet Nam, ngoai chiic nang “kiem tra va danh gia”, to
chiic kiem toan noi bo trong cac doanh nghiep nha niidc con co

chiic nang “xac nhan” doi vdi cac thong tin tai chinh cua ddn vi
(Dieu 6 - Quyet dinh so 832/TC-CDKT ngay 28/10/1997 cua Bo
Tai chinh). Chiic nang “xac nhan” la dac thu do nguon von cua
cac doanh nghiep nha niidc deu diidc Ngan sach Nha niidc tai
trd; Nha nude can co sii kiem tra, xac nhan ve tai san cua minh
tai cac doanh nghiep nay.

2.3.2. To chiic va hoat dong cua to chtic kiem toan
noi bo

Trong cac ddn vi, t6 chiic kiem tdan ndi bd diidc thiet lap
diidi hinh thiic la mot bo phan chuyen mdn (phong, ban,...) va
triic thuoc bo may lanh dao cao cap cua ddn vi. Bd phan chuyen
mdn nay chuyen trach dam nhan cong tac kiem toan trong noi
bo cua ddn vi. Thanh vien cua to’ chiic kiem toan noi bo thiidng
bao gom nhiing ngiidi cd trinh do chuyen mon cd lien quan den
tai chinh - ke toan va cac linh viic hoat dong chu yeu cua ddn vi.
Ddi khi, thanh vien tham gia hoat ddng kiem tdan noi bd cdn cd
the mdi cac nha chuyen mdn hay chuyen gia tii van d linh viic
chuyen sau cu the. Cac thanh vien trong bo may kiem toan noi
bo van la nhan liic cua chinh ddn vi, vi the chi phi ve tien liidng
va chi phi khac cho hoat dong kiem toan noi bo deu do ddn vi tii
trang trai. To chiic kiem toan noi bo chiu trach nhiem ve ket
qua hoat dong ciia minh triidc cac nha lanh dao ddn vi.

Td chiic kiem toan noi bo chi chiu sii chi dao triic tiep cua
bo may lanh dao cao cap trong ddn vi va ddc lap vdi cac bd phan
khac ciia ddn vi. Ket qua kiem tdan cung diidc bad cao cho cac
nha quan ly ciia ddn vi. Khac vdi hinh thiic cua td’ chiic cua

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toan noi bo chi la mot bo phan cua mot don vi, do do khong co
tu cach phap nhan va pham vi hoat dong cung chi gidi han
trong dOn vi do.

Ve nguyen tic, hoat dong kiem toan noi bo thiidng khong
diidc quy dinh bdi phap luat (trii triidng hdp dac th u nhii d Viet
Nam, quy dinh cho doanh nghiep nha niidc). Pham vi noi dung
va muc dich tiing cuoc kiem toan tuy thuoc vao yeu cau cua cac

9 9 9

nha quan ly, nhiing nhin chung to clitic kiem toan noi bo co the
thiic hien kiem toan hoat dong, kiem toan tuan thu va kiem
toan tai chinh. Triidc day, kiem toan noi bo ra t coi trong xem
xet, danh gia cac thdng tin ke toan; Nhiing trong xu the phat
trien ngay nay, linh viic chu yeu diidc coi trong lai la kiem toan
hoat dong - tiic la kiem tra, danh gia ve tinh kinh te, tinh hieu
liic va tinh hieu qua cua hoat dong trong dcln vi.

Qua trinh thiic hien cong viec cua to chiic kiem toan noi
bo ngoai nhiing budc cd ban (lap ke hoach kiem toan; thiic hien
ke hoach kiem toan; thong bao ket qua kiem toan) con co them
biidc theo ddi sa u kiem todn doi vdi viec thiic hien cua cac
nha quan ly ddn vi trong viec siia chiia cac khuyet diem, han
che da diidc kiem toan vien chi ra.

Hien nay d Viet Nam, Nha niidc da co ban hanh cac van
ban phap luat ve to chiic va hoat dong kiem toan noi bo trong
cac doanh nghiep nha niidc. Cac van ban do gom:

- Quyet dinh so 832/TC-QD-CDJ£T cua Bo Tai chinh ban
hanh ngay 28/10/1997 - Quy che kiem toan noi bo ap dung

trong doanh nghiep nha niidc.

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Chuong 2: Cac td chuc kiem toan va hoat dong cua cac td chCtc kiem toan

- Thong tu1 so 52/1998/TT-BTC cua Bo Tai chinh ban
hanh ngay 16/4/1998 - Hudng dan to chiic bo may kiem toan noi
bo tai doanh nghiep nha nUdc.

- Thong tii so 171/1998/TC-BTC cua Bo Tai chinh (thay
the cho thong tii so 52/1998/TT-BTC ngay 16/4/1998).

- Cong van so' 2870/TC-TCDN cua Bo Tai chinh ban hanh
ngay 3/8/1998 - Ve viec bo nhiem KTV noi bo.

Ngoai ra, trong Thong tii so" 73/TC-TCDN cua Bo Tai
chinh ban hanh ngay 11/11/1996 cung co de cap den kiem toan
noi bo: “BCTC cua doanh nghiep phai dtfdc kiem toan va co xac

• 9 •) • ^ ( 9

nhan da diidc kiem toan cua Kiem toan noi bo hoac kiem toan
doc lap”

Tren cd sd cac van ban phap ly ciia Nha niidc, tai nhieu
doanh nghiep nha niidc da thanh lap to chiic kiem toan noi bo.
Cac to chiic nay da di vao hoat dong va da co nhiing dong gop
tich ciic cho quan ly dieu hanh hoat dong tai ddn vi.

2.3.3. Kiem toan vien va Hiep hoi nghe nghiep

* Kiem todn vien noi bo• •

Cac KTV trong bo may kiem toan noi bo thiidng diidc goi
la KTV noi bo (Internal Auditors). Tren binh dien quoc te, tuy
chiia co mot quy djnh thong nhat chinh thiic va rd rang ve tieu
chuan, song KTV noi bo cung phai dam bao diidc nhiing yeu cau
chung cua KTV nhii: trinh do chuyen mon va nang liic hoat
dong; dao diic nghe nghiep va tinh doc lap can thiet.

Ve ky nang (trinh do chuyen mon) thiidng tuy thuoc yeu
cau cu the cua cong viec kiem toan ma KTV dam nhan. Thong
thiidng, ngiidi chiu trach nhiem chinh phai co trinh do chuyen

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mon ttfdng xting 0 linh vtfc kiem toan thiic hien. VI du: kiem
toan cac thong tin tai chmh thi ngiidi chu tri phai co trinh do
chuyen mon ve tai chmh, ke toan va kiem toan phu hdp; Kiem
toan ve linh viic ky thuat thi ngiidi chu tri phai co trinh do
chuyen mon ve linh vtfc ky thuat do dam nhan;... Phap luat
tiing quoc gia co the co nhutng quy dinh rieng.

* Hiep hoi nghe nghiep

Hiep hoi nghe nghiep cua KTV noi bo cung co the dtfdc
thanh lap d tiing quoc gia va ca d pham vi quoc te.

Tai tiing quoc gia, hiep hoi nghe nghiep thiidng dam
nhan chiic nang pho bien, trao doi kinh nghiem va boi diidng

nghiep vu kiem toan noi bo.

Hiep hoi KTV noi bo dtfdc thanh lap dau tien d Phap nam
1965 va den nam 1973 da trd thanh Vien nghien ciiu cua KTV
va KTV noi bo. Tai Viet Nam, stf phat trien cua kiem toan noi
bo chtfa du manh, vi vay cho den nay v ln chtfa ra ddi hiep hoi
nghe nghiep cua KTV noi bo.

Tren binh dien quoc te, da co hiep hoi nghe nghiep la
Hiep hoi KTV noi bo (Institute of Internal Auditors - IIA) thanh
lap tii nam 1941. Hiep hoi KTV noi bo nay la cau noi giiia cac
KTV noi bo giiia cac quoc gia va thiic hien viec tuyen truyen
pho bien nhiing kinh nghiem hoat dong nghiep vu.

2.4. PHAN BIET KIEM TOAN BCTC V6l KIEM TRA KE
TOAN, THANH TRA TAl CHINH VA THANH TRA NHA Nl/CJC

- Kiem toan BCTC co chiic nang thu thap va danh gia cac
bang chiing de dila ra ldi xac nhan ve miic do tin cay cua BCTC

do ddn vi dtfdc kiem toan da lap ra. Ldi xac nhan nay chinh la y

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kien nhan xet cua KTV ring: BCTC co diidc lap phu hop vdi
chuan miic va che do ke toan da dude chap n h an hay khong; cac
thong tin da trinh bay trong BCTC co phu hdp vdi cac quy dinh
luat phap co lien quan; toan canh cac thong tin tai chinh co the
hien trung thiic va hdp ly tinh hinh tai chinh cua ddn vi tai thdi

diem bao cao, xet tren cac khia canh trong yeu hay khong. y
kien nhan xet nay mang tinh xac nhan cho BCTC, con viec sii
dung y kien nhan xet nay khong mang tinh b at buoc. Kiem toan
BCTC do doanh nghiep kiem toan thiic hien la mot hoat dong
diia tren cd sd thoa thuan giOa doanh nghiep kiem toan vdi
khach hang.

Co the nhan thay mot so" diem noi b at chu yeu cua kiem
toan BCTC nhii:

Muc dich chu yeu la kiem tra va xac n h an ve miic do
trung thuc va hdp ly cua BCTC diidc kiem toan. Doi tiidng kiem
toan la BCTC cua ddn vi diidc kiem toan lap ra. Chu the kiem
toan la KTV (co the la KTV doc lap; KTV nha niidc hay KTV noi
bo). Cach thiic thiic hien cuoc kiem toan phai tu an theo quy
trinh kiem toan BCTC va sii dung cac phiidng phap, thu tuc, ky

# •)

thuat kiem toan.

- Kiem tra ke toan lai la hoat dong theo yeu cau hoac theo
quy dinh cua cd quan co tham quyen (cd quan chu quan, ke

toan ddn vi cap tren, ke toan triidng cua ddn vi,...). Noi dung
hoat dong kiem tra ke toan chu yeu la kiem tra doi vdi viec to
chiic thiic hien cong tac ke toan tai ddn vi, bao gom to chiic bo
may ke toan, ap dung va van dung cac che do ke toan (chiing tii
ke toan, tai khoan ke toan, so ke toan, bao cao ke toan). Viec
kiem tra ke toan cung gan lien vdi danh gia ve trin h do cua ke

ChUOng 2: Cac to chuc kiem toan va hoat dgng cua c ac td chCrc kiem toan

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thiidng ket qua kiem tra ke toan cung gSn vdi viec xii ly tiep
theo doi vdi bo may ke toan cua ddn vi (khen thiidng, ru t kinh

»)

nghiem, boi diidng nghiep vu,...). O nhiing ddn vi quan ly co ne
nep, cong viec kiem tra ke toan thtfdng diidc thiic hien mot cach
deu dan thiidng xuyen hang nam.

•y / j ty 9 ^ ^ 9 *

Cd the tom tat mot so diem noi bat cua hoat dong kiem
tra ke toan nhii sau:

Muc dich chu yeu la kiem tra, danh gia viec to chiic thiic
hien cong tac ke toan tai ddn vi. Doi tiidng kiem tra la cac cong
viec trong to chiic cong tac ke toan gom to chiic bo may ke toan
va to’ chiic cac hoat dong tac nghiep (chiing tii, tai khoan, so ke
toan,...). Chu the thiic hien cong viec kiem tra la ke toan triidng
cua ddn vi cap tren hay ke toan trUdng cua ddn vi hoac ngiidi

ty

diidc uy quyen. Cach thiic thiic hien: theo quy trinh kiem tra;

•y ty

thiic hien kiem tra theo cac noi dung cu the.

- Thanh tra tai chinh thiic hien viec thanh tra (kiem tra)
doi vdi cac ddn vi trong viec chap hanh cac quy che tai chinh

(trong huy dong, quan ly, phan phoi sii dung von); trong viec
9

chap hanh dii toan ngan sach;... O Viet Nam, cong viec thanh
tra tai chmh do cd quan chuyen mon cua nha niidc dam nhan
(thuoc Bo Tai chinh, Sd Tai chinh). Ket qua cua th an h tra tai
chinh con bao gom ca kien nghi de cap cd tham quyen ra quyet
dinh xii ly thich hdp.

Mot so diem noi bat chu yeu cua hoat dong th an h tra tai
chinh:

Muc dich chu yeu la thanh tra viec chap hanh cac quy
che tai chinh cua Nha niidc tai ddn vi. Doi tiidng cua th a n h tra

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Chuang 2: Cac td chuc kiem toan va hoat ddng cua cac tochOc kiem toan

tai chinh la cac cong viec quan ly, phan phoi va s\i dung von;
chap hanh dii toan kinh phi tai ddn vi. Chu the thiic hien cong
viec thanh tra la cac chuyen vien thanh tra tai chinh (cua Bo
hay Sd Tai chinh). Cach thiic thuc hien: Theo quy trinh thanh
tra tai chinh; Sii dung cac phtfdng phap va ky th u at thanh tra,
kiem tra tai chinh.

- Thanh tra nha niidc (d Viet Nam hien nay la Thanh tra
Chinh phu) chu yeu thanh tra viec tuan thu phap luat va cac

chinh sach cua Nha niidc ve moi linh viic. O Viet Nam, hoat
dong thanh tra nay do mot cd quan chuyen mon cua nha niidc
dam nhan, do la cd quan Thanh tra chinh phu. Ket qua cua
hoat dong thanh tra nha niidc thiidng di lien vdi xxi ly hoac de
xuat de cd quan nha niidc cd quyet dinh xii ly doi vdi ddn vi bi
thanh tra.

Cd the nhan thay cac diem noi bat chu yeu cua Thanh tra
nha niidc nhii sau:

Muc dich chu yeu la thanh tra viec chap hanh (tuan thu)
luat phap va cac chinh sach ciia Nha niidc tai ddn vi. Doi tiidng
thanh tra la tinh hinh chap hanh cac quy dinh phap luat va cac
chinh sach ciia Nha niidc. Chu the cua hoat dong thanh tra nay
la cac chuyen vien thanh tra nha ntfdc (Chinh phu). Cach thiic
thiic hien: Theo quy trinh thanh tra cac vu viec, cac noi dung;
Sii dung nhieu phiidng phap, ky thuat thanh tra, kiem tra.

Cac hoat dong kiem tra ke toan, thanh tra tai chinh va
thanh tra nha niidc diia tren cd sd cac quy dinh phap luat va
cac quy che ciia cap co tham quyS'n; do do mang tinh bat buoc
doi vdi ddn vi diidc (bi) kiem tra, thanh tra. Hoat dong kiem
toan BCTC chi trong triidng hdp do to chiic kiem toan noi bo va

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vdi ddn vi diidc (bi) kiem toan va ket qua kiem toan cung
thudng gan vdi viec xii ly cua cap co tham quyen. Tai Viet Nam,

theo Nghi dinh 105/CP cua Chinh phu ban hanh ngay
30/3/2004, hien nay co mot bo phan cac to chiic va doanh nghiep
cung bat buoc phai duoc kiem toan doc lap kiem toan.

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Chuong 2: Cac to chuc kiem toan va hoat dong cua cac td chuc kiem toan

CAU HOI ON TAP CHl/ONG 2

A. CAU HOI TIT LUAN

1. Hay so sanh gitia 3 to chtic kiem toan (kiem toan noi
bo, kiem toan Nha nude, kiem toan doc lap) theo cac tieu thiic
cd ban9

2. Trinh bay va giai thich dieu kien ra ddi va ton tai cua
to chiic kiem toan doc lap?

3. Quan diem cua anh (chi) ve hinh thiic cong ty kiem
toan thuoc sd hufu nha nUdc? Nhiing han che cd ban cua hinh
thiic cong ty nay?

4. Lam ro nhiing noi dung cong viec giong va khac nhau

*) *) ^

giiia hoat dong kiem toan BCTC vdi kiem tra ke toan?

5. Phan ti'ch de lam ro “sii tach biet ve quyen sd hiiu va
quyen sii dung tai san la mot cd sd ra ddi cua hoat dong kiem
toan doc lap"?

6. Ban giam doc ddn vi dtfdc kiem toan sii dung ket qua
ciia tiing loai kiem toan (KTTT, KTBCTC) phuc vu cho quan ly
ddn vi nhu the nao?

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B. CAU HOI TRAC NGHIEM KHACH QUAN

Hay chon cac cau trd lai dung, d ien va o cho tron g 
hoac siia cac d oan sai tron g cac cau hoi sau:

1. KTV noi bo co th e la chu th e cua cuoc k ie m to a n t u a n
thu.

a. Dung b. Sai

2. To chtic kiem toan noi bo p h ai chiu t r a c h n h ie m tru e
tiep trUdc p h a p lu at.

a. Dung b. Sai

3. Ket qua kiem toan BCTC do to chiic kiem toan nha
nUdc thuc hien trong moi trUdng hdp deu co the thay the cho to
chiic kiem toan doc lap.

a. Dung b. Sai

4. Quy trinh kiem toan BCTC do cac to chiic kiem toan
(KTNB, KTNN, KTDL) thuc hien deu hoan toan nhu nhau.

a. Dung b. Sai

5. To chUc kiem toan nha ntfdc cung c6 chiic n&ng cung
c&p cac dich vu xac nhan cho cac doanh nghiep.

a. Dung b. Sai

6. T6 chtic kiem toan nh& ntidc cung co the la khach h&ng
cua to chiic kiem toan doc lap.

a. Dung b. Sai

7. BCTC cua doanh nghiep co the duoc kiem toan bdi:
a. KTV doc lap

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Chuang 2: Cac td chuc kiem toan va hoat ddng cua cac td chuc kiem todn

b. KTV noi bo
c. KTV n h a nUdc

d. Ke toan trUdng cua doanh nghiep
e. Tat ca cac trUdng hdp tren

8. Diem giong nhau gitia to chtic kiem toan la:
a. Deu la to chtic vi ldi nhuan

b. Deu phai tuan thu phap luat

c. Deu thue hien cong viec thu thap va danh gia cac

x 9

bang chting kiem toan

d. Deu phai nop bao cao kiem toan cho cd quan nha
nUdc

e. Tat ca cac trUdng hdp t r e n

f. Khong phai mot trong cac trtfdng hdp tren

9. Ket qua kiem toan cua to chtic kiem toan nha ntfdc
phai bao cao cho...

10. Bao cao kiem toan do KTV doc l&p lap ra dtfdc guti
cho...

11. To chtic kiem toan doc lap la mot td chtic thuoc loai
hinh cd quan quan ly nha nUdc...

12. Cong ty kiem toan thuoc sd htiu Nha nUdc va cd quan

9 0

kiem to a n n h a nu6c la cung mot loai hinh to chiic

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Chuong 3: Bao cao kiem toan

Chvfong 3

BAO CAO KIEM TOAN

3.1. bA o c A o k i e m t o A n vA y n g h i a c u a b A o
CAO KIEM TOAn

Bao cao kiem toan la bao cao do KTV lap va cong bo" de
dtfa ra y kien cua minh ve thong tin da dtfdc kiem toan. Hay noi
cach khac, bao cao kiem toan la bao cao ve ket qua cua mot cuoc
kiem toan. Bao cao kiem toan dtfdc trinh bay chu yeu dtfcii hinh
thiic van ban, ca biet b&ng ldi noi.

Bao cao kiem toan co the diidc bieu hien khac nhau tuy
theo muc dich, yeu cau va chu the cua cuoc kiem toan.

Theo thong tin diidc kiem toan, bao cao kiem toan chia
thanh bao cao ve kiem toan hoat dong, bao cao ve kiem toan
tuan thu, bao cao ve kiem toan BCTC (thtfdng goi la bao cao
kiem toan ve BCTC). Bao cao kiem toan ve BCTC la van ban do
KTV lap va cong bo" de dtfa ra y kien cua minh ve BCTC cua
mot don vi da dtfdc kiem toan. Bao cao ve kiem toan hoat dong
la van ban do KTV lap de dtfa ra y kien cua minh ve tinh kinh
te, tinh hieli ltfc, tinh hieu qua cua hoat dong dtfdc kiem toan va
nhiing y kien de xuat cua KTV nh&m cai tien va hoan thien he
thong quan ly, nang cao hieu qua cua hoat dong dtfdc kiem
toan. Bao cao ve kiem toan hoat dong chv v "u mang tinh chat
ttf van. Bao cao ve kiem toan tuan thu la l ban do KTV lap
de dtfa ra y kien cua minh ve viec chap h. h cua ddn vi dtfdc

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:0 quan chiic nang co tham quyen va quy dinh cua ban than
don vi; nhiing y kien de xuat cua KTV nhSm cai tien va nang
:ao chat ltfdng quan ly, xuf ly cac sai pham cua don vi.

Hinh thiic va noi dung cua bao cao kiem toan doi vdi cung
mot loai thong tin cung khac nhau tuy theo cuoc kiem toan do
do KTV doc lap, KTV nha ntfdc hay KTV noi bo thtfc hien.

Tuy nhien, bao cao kiem toan deu co diem chung la the
hien y kien cua KTV ve thong tin da dtfoc kiem toan. Bao cao
kiem toan la san pham cua qua trinh kiem toan va no co nhiing
y nghia co ban sau:

Doi vdi KTV, bao cao kiem toan la tai lieu ghi nhan
nhiing ket luan cuol cung cua KTV ve thong tin da dtfdc kiem
toan. Bao cao kiem toan thiic chat la ban thong bao ve ket qua
cua cuoc kiem toan, no phan anh day du va ng&n gon toan bo

o

cac cong viec ma KTV da thiic hien trong qua trinh kiem toan.
KTV phai chiu trach nhiem ve y kien nhan xet ma ho da diia ra
trong bao cao kiem toan.

Doi vdi ngiidi s\i dung thong tin ben ngoai don vi nh u cO
quan chiic n&ng, cac cd dong, ngan hang, ngiidi mua, ngiidi ban,

9 *

bao cao kiem toan la can cii giup ho biet dtfOc miic do trung
thiic, hdp ly, dang tin cay cua thong tin da diidc kiem toan tii do
co the diia ra nhiing quyet dinh phu hdp.

Doi vdi ban than don vi dtfdc kiem toan, bao cao kiem
toan co y nghia tren 2 goc do. Vdi ttf cach la ngiidi cung cap

•> O i

thong tin, bao cao kiem toan giup cho ddn vi dtfdc kiem toan
chiing minh dtfdc tinh hdp ly, dung d&n cua thong tin m a ho

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Chuang 3: Bao cao kiem todn

s e n a m asots • ■ 1 ■ ■ ■— w —

cung cap. Qua bao cao kiem toan, ngiidi sii dung thong tin se
"yen long" hdn, tin cay hon vao nhiing thong tin do ddn vi diidc
kiem toan cung cap (vi thong tin do da diidc xac n h an ve miic do
tin cay). Theo do, cac don vi dtfdc kiem toan se th u a n ldi hdn
trong cac mol quan he kinh te vdi cac ben lien quan. Tuy nhien,
neu ddn vi dtfdc kiem toan cung cap thong tin sai lech thi bao
cao kiem toan se chi ro nhiing sai pham do cho ngiidi sii dung
thong tin. Do vay, no khien cho don vi diidc kiem toan phai
than trong hon trong viec thu thap, xii ly va cung cap thong tin
cho cac doi tiidng. Day la yeu to tac dong r a t 16n den viec dam
bao chat ltfdng thong tin ma cac ddn vi diidc kiem toan cung
cap. Mat khac, vdi tu cach la ngiidi sU dung thong tin bao cao
kiem toan giup cho cac ddn vi diidc kiem toan diia ra cac quyet
dinh dung d&n de quan ly va dieu hanh ddn vi, bdi vi KTV da
chi ra nhiing sai pham, nhiing dieu b at hdp ly (neu co) cua
thong tin, dac biet la thong tin tai chinh do ddn vi dtfdc kiem
toan xit ly va cung cap.

Bdi nhiing khia canh tren day, bao cao kiem toan c£n
phai neu ro miic do phu hop giiia thong tin dtfdc kiem toan vdi
chuan miic da dtfdc xay diing cho thong tin do. Bao cao ki£m
toan phai dtfdc trinh bay ro rang, d l hieu de ngtfdi sii dung
thong tin khong mSc phai nhiing sai lam khi sii dung thong tin
da kiem toan. De co dtfdc nhiing y kien tren, bao cao kiem toan
phai dtfdc lap theo dung yeu cau cua cac chuan miic kiem toan
co lien quan ve viec lap bao cao kiem toan. Cac chu^n mtfc n&y
se giup cho viec lap va trinh bay bao cao kiem toan dtfdc thong
nhat ve noi dung va bao gom day du cac you to^ c£n thi£t de
tranh dtfdc nhiing hieu lam co the xay ra cho ngUdi sut dung bao

cao kiem toan.

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3.2. BAO CAO KIEM TOAN VE BAO CAO TAI CHINH

3.2.1. Noi dung cua bao cao kiem toan ve Bao cao 
tai chinh

3.2.1.1. B ao cao kiem todn ve BCTC cu a K T V doc lap

Do muc dich va ddi tiidng sit dung thong tin khong hoan
toan giong nhau nen bao cao kiem toan ve BCTC do KTV thuoc
cac loai hinh td chiic kiem toan khac nhau thiic hien thi co
nhiing diem khac nhau ve noi dung. Khi lap bao cao kiem toan
ve BCTC, KTV doc lap phai tuan thu theo cac chuan miic kiem
toan quoc te hoac chuan miic kiem toan quoc gia ve bao cao

kiem toan.

Noi dung cua bao cao kiem toan ve BCTC cua KTV doc
lap bao gom cac yeu to"cd ban sau day:

- Tieu de bao cao kiem toan
- Ngiidi nhan bao cao kiem toan
- Doan md dau hay doan gidi thieu:

• Nhan dang BCTC diidc kiem toan

• Neu ro trach nhiem cua ban giam doc ddn vi va cua KTV
- Doan mo ta chu&n miic ap dung va cong viec kiem toan:

• Cuoc kiem toan diidc thiic hien theo chuan miic kiem
toan quoc te hay cac chuan miic va thong le kiem toan quoc gia
hien hanh.

• Mo ta cac cong viec ma KTV da thiic hien trong qua
9

trinh kiem toan.

- Y kien cua KTV ve BCTC

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Chuang 3: Bao cao kiem toan

- Ngay ky bao cao kiem toan

- Dia chi cua KTV

- Chu ky cua KTV

- Phu luc bao cao kiem toan

a) Tieu de: Bao cao kiem toan phai co de muc thfch hop de

giup ngiidi doc de dang phan biet bao cao kiem toan ve BCTC
cua KTV doc lap vdi nhutng loai bao cao do ngiidi khac lap,
chang han nhii bao cao cua nhiing thanh vien Hoi dong quan tri
hay bao cao cua KTV khac. Tieu de thiidng diidc sii dung la:
"Bao cao kiem toan" hay "Bao cao kiem toan BCTC", khi can
thiet co the can phai sii dung tieu de "bao cao kiem toan BCTC
cua KTV doc lap". Trong he thong chuan mac kiem toan Viet
Nam (VSA 700), tieu de cua bao cao la “Bao cao kiem toan ve
BCTC”

b) Ngiidi nhan: Bao cao kiem toan phai neu ro ngiidi

nhan tuy theo yeu cau cua ddn vi khach hang trong "Thii hen

*) v •) O

kiem toan" hoac trong "Hdp dong kiem toan"; cung co the theo
quy dinh cua dia phiidng. Thong thiidng ngiidi nhan chinh la
khach hang. Bao cao kiem toan phai ghi ro ten cu the va dia chi
chinh thiic cua ngtfdi nhan. Ngiidi nhan co the la Hoi dong quan
tri, Ban giam doc hoac cac co dong cua ddn vi khach hang; co
the la Chinh phu hay cd quan quan ly chiic nang...

c) Doan md dau hay doan gidi thieu

■ Bao cao kiem toan phai xac dinh ro BCTC diidc kiem
toan, bao gom: Ten BCTC, ngay lap bao cao, ky han lap bao cao
hay nien do ke toan; ten ddn vi co BCTC diidc kiem toan.

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doc don vi khach hang va trach nhiem cua KTV va doanh
nghiep (cong ty) kiem toan.

Giam doc ddn vi khach hang co trach nhiem trong viec
lap BCTC theo dung chuan mtfc, che do ke toan hien hanh hoac
dtfdc chap nhan; phai ltfa chon cac phtfdng phap va nguyen tic

ke toan cung nhtf phai dtfa ra cac tfdc tinh ke toan va cac xet
doan thich hdp nh&m dam bao tmh hdp ly, hdp phap va tinh
dang tin cay cua BCTC. KTV co trach nhiem kiem tra cac thong
tin tren BCTC de dtfa ra y kien nhan xet ve BCTC nay.

Doan md dau BCTC co the dtfdc viet nhtf sau: "Chung toi 
da kiem todn Bang can doi ke todn cua cong ty ABC lap ngay 
31112/X gom tit trang... den trang... kem theo...

Viec lap va trinh bay BCTC nay thuoc trach nhiem cua 
giam doc (hoac ngiidi diing dau) cong ty. Trach nhiem cua 
chung toi la diia ra y kien ve bao cao nay diia tren ket qua kiem 
todn cua chung toi".

d) Doan mo td chuan miic dp dung va cong viec kiem todn

- Bao cao kiem toan phai neu ro va kh&ng dinh r i n g cuoc
kiem toan da dtfdc thtfc hien theo cac chu^n mile kiem toan• • • • 
quoc te hoac theo cac chuan mtfc va thong le kiem toan hien
hanh cua quoc gia. Trti khi c6 quy dinh khac, cac chu^n mtfc va
thong le kiem toan dtfdc ap dung la nhutng chu^n mtfc va thong
le kiem toan dtfdc chinh thtfc cong nhan va ap dung tai quoc gia
ma KTV da chi ro trong phan gidi thieu nay.

- Bao cao kiem toan phai neu ro cuoc kiem toan da dtfdc
lap ke hoach va thtfc hien mot cach khoa hoc va dung d i n de co

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Chuang 3: Bao cao kiem toan

I •i \ 9

duoc su dam bao hdp ly rang cac BCTC da dUdc kiem to a n

khong con chUa dung nhUng sai pham tro n g yeu.

- Bao cao kiem toan phai neu cu th e r i n g cac cong viec

kiem toan da thuc hien bao gom viec ap d u n g cac phUdng p h a p

kiem toan de thu thap bang chUng; d a n h gia viec ap d u n g

chuan mUc ke toan, danh gia viec lu a chon cac n g u y e n t i c ke

toan ap dung va danh gia cac Udc t m h ke to a n , d a n h gia viec

trinh bay BCTC cua ddn vi khi lap BCTC.

- Trinh bay va khang dinh cuoc kiem to a n da d a m bao

nhting cd sd hdp ly de lam can cU cho y kien cua KTV.

e) Y kien cua KTV ve BCTC

Bao cao kiem toan phai trinh bay ro y kien cua 
KTV ve BCTC tren cac giac do sau:

- Phan anh (hoac trinh bay) trung thtic va hdp ly tren cac
khia canh trong yeu.

- Tuan thu theo dung cac chuan mtfc va che do ke toan
dUdc chap nhan hien hanh cua quoc gia do.

- Tuan thu dung cac quy dinh phap ly co lien quan hien
hanh.

Y kien nhan xet cua KTV thudng dUdc dien dat b ln g
thuat ngU "phan anh trung thuc" hoSc "trinh bay trung thtfc

tren tat ca cac mat trong yeu"... KTV thtfdng khong sti dung
thuat ngU "chinh xac va day du" hoac "phan anh chmh xac"... vi
KTV chi quan tam den cac khfa canh trong yeu tren BCTC, co
the bo qua nhting yeu to" khong trong yeu.

g) Ngay ky bao cao kiem todn

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cong tac kiem toan. Ngay thang ghi tren bao cao kiem toan

thong bao cho ngudi doc biet rin g KTV da xem xet cac stf kien
anh hudng den BCTC va bao cao kiem toan cho den ngay ky
bao cao kiem toan. Ngay ky bao cao kiem toan khong dtfOc sdm
hon ngay don vi khach hang ky BCTC.

h) Dia chi cua KTV

Bao cao kiem toan phai ghi day du, chi tiet va cu the dia
chi van phong hoac cong ty kiem toan noi ma quan ly KTV da
thuc hien cuoc kiem toan.

i) Chu: ky cua KTV

Bao cao kiem toan phai co day du chti ky cua ngudi chiu
trach nhiem. Tuy theo quy dinh cua tting quoc gia hoac tting
trudng hop cu the ma ngudi ky bao cao kiem toan co the khac
nhau. Co the chi la chti ky, ho ten va cap bac cua KTV. Co the
la chuf ky ciia ngudi dai dien cong ty, hang hay van phong kiem
toan. Co the bao gom ca chut ky cua KTV va ngudi dai dien
trong bao cao kiem toan.

k) Phu luc bao cao kiem todn

Trong mot so" trudng hop thay can thiet phai bo sung
them thong tin ve ket qua cua cuoc kiem toan da duoc trinh bay
tren bao cao kiem toan, KTV dtfOc phep lap them phan phu luc
dinh kern bao cao kiem toan nhu thong tin ve yeu to" ngoai trti,
yeu to" khong dong y vdi don vi...

Di kem bao cao kiem toan ve BCTC thudng co thu quan ly.

De giup don vi dUOc kiem toan cung co" va hoan thien he
thong ke" toan va he thong kiem soat noi bo, KTV thudng cung

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Chuang 3: Bao cao kiem toan

cap cho don vi dUOc kiem toan Thii quan ly. ThU quan ly la mot
phan ket qua cua cuoc kiem toan BCTC. Noi dung th u quan ly
thudng mo ta ve nhUng sU kien cu the ma KTV cho la can dUOc
chan chinh, bao gom: hien trang thUc te, kha nang rui ro, kien
nghi cua KTV (va co the ca y kien cua cac nha quan ly don vi co
lien quan den sU kien do). Thu quan ly co the trin h bay mot hay
nhieu sU kien tuy thuoc vao quyet dinh cua KTV. Thu quan ly
co the dinh kern hoac khong dinh kem bao cao kiem toan.

9 9 _ „

Theo chuan mUc kiem toan Viet Nam VSA 700, noi dung
cua bao cao kiem toan BCTC do KTV doc lap va cong ty kiem
toan lap bao gom 9 yeu to" cO ban sau day:

a- Ten va dia chi cong ty kiem todn

b- So hieu bao cao kiem todn
c- Tieu de bao cao kiem todn

d- Ngiidi nhan bao cao kiem todn
e- Md dau cua bao cao kiem todn

- Neu doi tUOng cua cuoc kiem toan BCTC

- Neu trach nhiem cua Giam doc (ho&c ngudi diing dau) ddn
vi duoc kiem toan va trach nhiem cua KTV va cong ty kiem toan

g- Pham vi va can cii thiic hien cuoc kiem toan

• Neu chu^n mUc kiem toan da ap dung de thuc hien cuoc
kiem toan

- Neu nhting cong viec va thu tuc kiem toan ma KTV da
thuc hien

h- Y kien cua KTV va cong ty kiem todn ve BCTC da diidc 
kiem todn

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k- Chit ky va dong dau

I- Ngoai ra co the co them phan phu luc bao cao kiem todn

Nhu vay, theo chuan mtfc kiem toan Viet Nam VSA 700,
noi dung cua bao cao kiem toan co them yeu to": So" hieu bao cao
kiem toan. Quy dinh cu the nay se thuan loi hon doi vdi viec
quan ly cac bao cao kiem toan. Dong thdi, cung theo Chuan mtfc
kiem toan Viet Nam VSA 700 KTV va cong ty kiem toan dtfoc
phep ltfu hanh Thii quan ly. Dieu nay cung the hien viec thuc
hien Chuan mtfc kiem toan VSA 200 ve muc tieu cua kiem toan
BCTC: ngoai viec dtfa ra y kien xac nh&n KTV con giup ddn vi
dtfoc kiem toan thay ro nhiing ton tai, sai sot de khac phuc
nhlm nang cao chat ltfdng thong tin tai chinh cua don vi.

3.2.1.2. Bao cao kiem todn ve BCTC cua kiem todn 
Nha niidc

Noi dung cua bao cao kiem toan ve BCTC do KTV va cd
quan kiem toan Nha ntfdc l&p co nhieu diem khac biet so vdi
bao cao kiem toan ve BCTC cua KTV va cong ty kiem toan doc
lap lap ra.

O n 9

Kiem toan Nha ntfdc nh&m phuc vu cho cac cd quan quan
ly chtic nang cua Nha ntfdc, giup cho ho biet dtfdc mtfc do tin c&y
cua thong tin dtfoc cung c&'p tii cac ddn vi co sti dung von va kinh
phi cua nha ntfdc. Do vay, bao cao kiem toan dtfdc thiet ke tuy
theo yeu cau cung cap thong tin cu the cho viec quan ly, dieu
hanh cua co quan quan ly Nha ntfdc doi vdi cac don vi noi tren.

Bao cao kiem toan ve BCTC do KTV va cO quan kiem
toan Nha ntfdc lap nham dtfa ra y kien ket lu&n ve tinh hop

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Chuong 3: Bao cao kiem todn

phap va hdp le cua BCTC cua cac ddn vi dtfdc kiem toan, qua do
danh gia ve cong tac quan ly tai chinh va ke toan cua cac ddn
vi. To chtfc quoc te cac cd quan kiem toan toi cao (INTOSAI) da
dtfa ra cac quy dinh, chi dan kiem toan cho cac KTV trong linh
vtfc cong. Theo "Tuyen bo Lima ve cac chi dan kiem toan" dUdc
ban hanh va cong bo" tai hoi nghj lan thti IX cua INTOSAI, to
chtfc tai LIMA, co quy dinh ve bao cao kiem toan nhtf sau: Cac

ban bao cao phai trinh bay stf kien va neu y kien danh gia mot
cach khach quan va ro rang, tap trung vao nhiing van de cot
yeu. Ngon ttf trong bao cao phai chinh xac va d§ hieu. Ngoai cac
bao cao thtfdng nien, cd quan kiem toan Nha ntfdc (toi cao) con
co quyen bao cao cac ket luan dac biet quan trong. Cung theo
tuyen bo Lima, cac cd quan Kiem toan Nha ntfdc can soan thao
“Cam nang kiem toan ltfu hanh noi bo” de lam phiidng tien trd
giup cho KTV Nha ntfdc trong qua trinh kiem toan. “Cam nang
cua KTV” thtfdng trinh bay ro chuan mtfc, noi dung va quy
trinh kiem toan cua Kiem toan Nha ntfdc.

Mat khac, chuan mtfc kiem toan quoc te ISA 700 “Bao cao

9 v

cua chuyen gia kiem toan ve BCTC” cung dtfa ra quy dinh: cac
nguyen t i c cd ban trong chuan mtfc kiem toan quoc te ISA 700
“Bao cao cua chuyen gia kiem toan ve BCTC” dtfdc ap dung chd
ca kiem toan BCTC trong cac doanh nghiep Nha ntfdc do KTV
Nha ntfdc thtfc hien. Tuy nhien, co the co nhutng quy dinh cu
the chi ro tinh chat, hinh thtfc va noi dung cua bao cao kiem
toan co lien quan den cong tac kiem toan trong cac doanh

9 # 9 9

nghiep nay. Hinh thtfc va noi dung cua bao cao kiem toan co the
dtfdc quy dinh bdi chuan mtfc kiem toan rieng biet cua kiem
toan Nha ntfdc. Nhtf vay, noi dung cua bao cao kiem toan ve
BCTC do kiem toan Nha ntfdc lap co the tiidng ttf nhtf noi dung

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tieu quan ly rieng biet noi dung cua bao cao kiem toan ve BCTC
cua kiem toan Nha ntfdc co the co stf khac biet giiia cac quoc gia
tuy theo quy dinh cua kiem toan Nha ntfdc trong tting quoc gia
do. (3 Viet Nam, cO quan kiem toan Nha ntfdc (Tong kiem toan

Nha ntfdc) da soan thao va ban hanh cuon “Cam nang KTV Nha

ntfdc”, trong do dtfa ra cac van ban phap ly chu yeu lien quan

den hoat dong cua kiem toan Nha ntfdc va cac ch u ln mtfc, quy
trinh kiem toan de htfdng d in nghiep vu cho KTV, trong do
chuan mtfc 14 la chuan mtfc ve bao cao kiem toan.

Noi dung cua bao cao kiem toan cua kiem toan Nha ntfdc
gom 4 noi dung cO ban sau:

- Khai quat tinh hinh cuoc kiem toan
- Tong hop ket qua kiem toan

- Ket luan kiem toan
- Kien nghi cua KTV

Doi vdi tting loai hinh kiem toan: Kiem toan ngan sach
Nha ntfdc, kiem toan bao cao quyet toan dtf an dau ttf xay dtfng
cua Nha ntfdc, kiem toan doanh nghiep Nha ntfdc... bao cao

*> o

kiem toan lai co nhting noi dung cu the khac nhau, can cti vao
muc dich, yeu cau cua cuoc kiem toan va c&n cti vao chuan mtfc

bao cao.

Noi dung cua bao cao kiem toan ve BCTC cua KTV Nha
ntfdc thtfdng gom 7 yeu to" cd ban sau:

- Md dau

- Dac diem, tinh hinh chung cua don vi dtfdc kiem toan

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Chuong 3: Bdo cao kiem todn

- Ket. qua kiem toan ;/

- Nhan xet va kien nghi chung

- Ngay lap bao cao kiem toan va ky ten d6ng dau

• ■■. • • ; ■ : . , ’ : - r) j
- Noi lihan bao cao kiem toan

- Phu luc

a,. Phan, md dau:

- Neu ro cd sd phap ly de tien hanh cuoc kiem toan, n6i
dung va pham vi kiem toan 1 . ,

.+• Cd sd phap ly de tien hanh cuoc kiem toan doi vdi cac
ddn vi dUdc kiem toan duoc quy dinh theo cac van ban phap quy 
hien hanh cua tiing quoc gia.

+ Noi dung cua cuoc kiem toan: Tuy theo titng cuoc kiem 
toan cu the. Thong thudng gom 4 noi dung: Kiem toan tai san 
va nguon von tai don vi; Kiem toan doanh thu, chi phi va ket 
qua hoat dong san xuat kinh doanh; Kiem toan che do thu nop 
rig’&n sach Nha ntfdc; Kiem toan vi§C chap hanh che do t&i

chinh, ke toan c u a nha nUdc. •

+ Pham vi k ilm to&h: Xac dinh cu t h i pham vi va trong

ta m cuoc kiem to an la ddn vj nad, bo phan riao trb n g d rin V i

dUdc kiem toan. . ;y

- N£u ro cd sd lap bad cao kilm toan, pham vi, gidi h an ‘
nhiing hart che cua bao cao kiem toan. ; u,'c ^ p J3 10 /

IjtijpJ.' ■ i ;• *J : 1 .1. a i 11 „ ' J ■*/ ! .i *1I u * .• • * JC• t i V i ‘ .*■.* i kk-'Jf l l

b- Dac diem tinh hinh chung cua ddn vi:

' ■ v '/,% ’• r- . Vi5' ■ rvA:A -Y>

- Neu ro chUc nang, nhiem vu, to chtic quan ly va san
xuat kinh doanh cua don vi.

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+ Neu dac diem to chtic quan ly, to chtic san xuat kinh 
doanh cua ddn vi; moi quan he gitia ddn vi dtfdc kiem toan vdi 
cac cd quan quan ly Nha ntfdc (cac Bo, Nganh, Uy ban nhan

dan cac tinh, thanh pho trtfc thuoc Trung tfdng ma ddn vi dong 
tren lanh tho).

- Neu ro dac diem to chtic bo may ke toan va cong tac tai 
chinh ke toan: che do tai chinh, ke toan dang ap dung d ddn vi.

c- Ket qua kiem todn

Neu ro ket qua kiem toan theo noi dung cu the da dtfdc 
neu trong quyet dinh kiem toan. Thong thtfdng gom cac noi 
dung sau:

- Viec quan ly va stf dung tai san, nguon von cua ddn vi
- Viec xac dinh thu nhap, chi phi, ket qua hoat dong san 
xuat kinh doanh

- Viec xac dinh nghia vu ve cac khoan phai nop ngan sach
Nha ntfdc

- Viec thtfc hien cd che kinh doanh (dac thii cua npanh), 
che do tai chinh ke toan cua Nha ntfdc.

Trong moi noi dung kiem toan phai co bang so lieu tong 
hdp ket qua kiem toan, chenh lech gitia so lieu cua kiem toan 
vdi sd lieu bao cao cua ddn vi dtfdc dinh k6m theo cac phu luc 
giai thich chi tiet ve sd li?u va nguyen nhan chenh lech.

d- Nhan xet va kien nghi

- N han xet:

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Chuong 3: Bao cdo kiSm toan

+ Nhan xet chung ve tinh hinh va ket qua hoat dong san 
xuat kinh doanh cua don vi.

+ Nhan xet ve quan ly, su dung tai san, nguon von.

+ Nhan xet ve hath toan thu nhap, chi phi, xac dinh ket

qua hoat dong san xuat kinh doanh.

+ Nhan xet ve thiic hien nghia vu vdi ngan sach Nha

ntfdc.

+ Nhan xet ve thtfc hien cd che kinh doanh, che do tai 
chinh ke toan.

Moi nhan xet can co so" lieu minh chtfng de danh gia 
nhufng mat lam dtfOc, chtfa lam dtfdc, ton tai, sai pham ve quan 
ly, stf dung va hach toan.

- Kien nghi:

+ Tren cd sd ket qua kiem toan, KTV de xuat nhiing kidn

hi va bien phap nhiim phat huy nhiing m$t da lam tot va 
khac pnuc nhtfng mat con ton tai, sai pham, trong do chi ro 
nhiing diem can khac phuc ngay.

+ Dtfa ra nhiing de nghi lien quan den ttfng cap quan ly

vu j. *.s> Uuun quyen, tiiong tlniOng th e o t i i n h ttf:

* D ’ vdi >*nh nghiSp (tor ■' “Ang tv) hoSc td chtfc...

* T>oi voi co quan cap tren va cac cO quan quan ly Nha
niidc

* Ddi vdi Uy ban nhan dan cac tinh, thanh pho" quan ly 
tren lanh tho

e- Ngay lap bao cdo kiem todn va ky ten dong dau

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kiem toan.

- Chut ky cua Tong kiem toan Nha ntfdc hoac Trtfdng doan 
kiem toan Nha ntfdc dtfOc thtfa lenh Tong kiem toan Nha ntfdc.

•y

g- Ncfi nhan bao cdo kiem todn: Theo qui dinh hien hanh

cua ttfng quoc gia.‘

h- Phu luc: Khi can bo sung nhutng thong tin ve ket qua

cua cuoc kiem toan da duoc trinh bay tren bao cao kiem toan, 
KTV trinh bay 0 phan phu luc dmh kern bao cao kiem toan.

Phan phu luc cua bao cao kiem toan la nhufng tai lieu minh hoa, 
cu the hoa cac noi dung kiem toan, thtfdng bao gom nhufng tai 
lieu sau:

- Cac bang so" lieu chi tiet va giai thich nguyen nhan 
chenh lech gitfa so lieu cua KTV Nha ntfdc vdi so lieu tren 
BCTC cua ddn vi

- Cac sd do, bieu do chi din

- Nhtfng y kien cua ngtfdi giai trinh

- Nhutng viec da giai quyet va chtfa giai quyet

' t . i . ' 1 • • f . . . • t * t

- Cac ghi nhd can thiet khac

Nhutng noi dung trong phan phu luc rat can thiet doi vdi
ngUdi stf dung bao cao kiem toan.

ft* • ,

3.2.1.3. B a o cdo kiem todn ve BCTC cu a K T V n oi bo• •

Kilm toan BCTC cua KTV noi bo la viec kiem tra va xac

rfj.- ’PjmT ft ‘ ‘ r * j; < , ^ |

hh$n tinh kip thdi, trung thtfc, d ly du, khach quan va tinh tin

c&y cua BCTC trtfdc khi giam doc (thu trtfcing) ddn vi ky duyet 
va cong bo" nh&m dtfa ra nhutng danh gia, nhutng kien nghi va ttf

SrnaamBSB^SSSSm=iSSS=SSSSSSSSSSSSS=SSSSSSSS=S^=SSSSSmSSS!^=SSSSSSm

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Chaang 3: Bao cao kiem toan

van de dam bao do tin cay cua thong tin tai chinh do ddn vi x\i

ly va c u n g cap.

Bao cao kiem toan phai dtfdc trinh bay day du noi dung 
va the hien ket qua kiem toan mot cach ro rang, de hieu theo 
muc tieu, yeu cau dat ra.

Kiem toan noi bo dtfOc thtfc hien de phuc vu cho viec 
quan ly va dieu hanh hoat dong cua ddn vi. Do vay, noi dung 
cua bao cao kiem toan ve BCTC do KTV noi bo lap co the khac 
nhau, tuy theo yeu cau thong tin cu the cua cac nha quan ly d 
tiing don vi. Tuy nhien, tren giac do chung nhat,.noi dung cua 
bao cao kiem toan thtfOng co nhtfng yeu to" cd ban sau:

- De muc (tieu de)

r So, ky hieu cua bao cao kiem toan

- Ten va dia chi cua ddn vi dtfdc kiem toan
- Pham vi kiem toan BCTC

- Can ctf kiem toan

- Y kien cua KTV

- De xuat cac kien! nghi va bien phap xii ly
- Ho ten, chtf ky cua KTV

- Ngay lap bao cao kiem toan
- Phu luc

>

a, fyi.muc: Bao cao kiem toan phai co de muc ro r&ng $£
phan b jft vdi cac loai bao cao khac nhtf: bko cao th an h tra, bao

cao €.ua KTV doc lap... Tieu de thtfdng sii dung la: "Bao cao
ki#$i toan noi bo":

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Bao cao kiem toan phai diidc ghi ro so", ky hieu cua bao 
cao theo qui dinh thong nhat cua ddn vi, theo tiing nam de tien

cho viec sii dung, luu trfl va tra ciiu khi cln thiet

c, Ten va dia chi cua ddn vi dticc kiem toan:

Bao cao kiem toan phai ghi ro ten va dia chi cua ddn vi

9 9 9 #

dUdc kiem toan. Ddn vi difdc kiem toan co the la mot chi nhanh,• • • • /

mot cong ty trong Tong cong ty... co l£p BCTC.

d, Pham vi kiem todn BCTC:

Bao cao kiem toan phai neu pham vi kiem toan: BCTC n&o? 
Ngay, thang, ky han, nien do ke toan ma BCTC do phan anh.

e, Can cti kiem todn:

Bao cao kiem toan phai neu ro cac c&n cti phap ly hay 
chuan mtfc kiem toan da ap dung de thiic hien cuoc kiem toan.

g , Y kien cua KTV:

Bao cao kiem toan phai neu r5 y kien cua KTV ve miic do 
chinh xac, trung thiic cua BCTC, tinh tuan thu chu^n miic, che 
do ke toan trong viec l&p BCTC...

h, De xuat cac kien nghi va bien phap xic ly:

2 . ✓ i 1 A • / i TT'rm t *

Bao cao kiem toan phai neu ro cac kien nghi cua KTV ve 
bien phap xii ly cac gian lan, sai sot, vi pham cua ddn vi va 
nhiing giai phap car thiet de cung cd he thong kiem soat noi bo, 
cai tien va hoan th vn he thdng ke toan nh&m dam bao do tin 
cay cua BCTC.

i, Ho ten, chti ky cua KTV:

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Chuang 3: Bao cdo kiSm todn

- Kiem toan vien thtfc hien cuoc kilm toan phai ky va ghi 
ro ho ten, chtfc danh cua minh.

- Trudng phong (ban) kiem toan noi bo phai ky va ghi ro 
ho ten.

k, Ngay lap bao cdo kiem toan:

Ghi r5 ngay ky bao cao kiem toan. Ngay ky bao cao kiem 
toan ve BCTC cua KTV noi bo khong muon hdn ngay ky BCTC.

I, Phu luc:

Trong nhiing trtfdng hdp can bo sung thong tin ve ket qua 
cua cuoc kiem toan da dtfdc trinh bay tren bao cao kiem toan, 
KTV trinh bay them d phan phu luc dinh kem bao cao kiem 
toan de nhtfng ngtfdi co lien quan trong ddn vi c6 the hieu ro 
tinh hinh cu the khi doc bao cao kiem toan.

Ngoai kiem toan BCTC, KTV noi bo con kiem toan bao 
cao ke toan quan tri. Noi dung bao cao kiem toan bao cao ke 
toan quan tri cung ttfdng ttf noi dung bao cao kiem toan BCTC.

3.2.2. Cac loai y kien va cac loai bao cao ve kiem* * • 
toan Bao c^fTtai chm h

Noi dung quan trong nhat trong bao cao kiem toan la y 
kien nhan xet cua KTV ve thong tin dtfdc kiem toan. Trong bao 
cao ve kiem toan BCTC, y kien nhan x£t cua KTV thtfdng co sii

phan dinh ro, d&c biet la y kien nMn xet cua KTV doc l&p ve 
BCTC da dtfdc kiem toan. Do vay da hinh thanh nen cac loai bao 
cao kiem toan khac nhau, trong do co y kien nh&n x6t khac nhau.

De hinh thanh nen y kien nh&n xet ve BCTC, KTV phai 
c&n ctf vao ket qua kiem toan va danh gia, soat x6t de dtfa ra 
cac ket lu&n ve cac kffia canh sau day:

m S S S ^ ^ ^ S S S S S S S S l^ S S m S S S S S S S m S m S S S S S m S S S S S S S S S m S S S S S S S ^S ^S S S S S ^S S S S ^^^S ^^S S S S S S S S m

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va chuain mtfc ke toan hien hanh hoac dude chap nh&n hay khong
b- Cac thong tin tai chinh co phan anh trung thtfc va hdp 
ly tinh hinh tai chinh tren cac mat trong yeu hay khong.

c- Cac thong tin tai chinh co phu hdp vdi cac quy dinh 
phap ly hien hanh khong.

'.>1 d- To&n canh cac th6ng tin tai chinh cua doanh nghiep co 
nhat quan vdi hieu biet cua KTV ve hoat dong kinh doanh cua 
doanh nghiep hay khong.

[^*Jp J A '■) v ,\l • ... • ’

- Tuy theo ket. qua cua tting cuoc kiem toan BCTC, KTV co

. afcuj • ■ ■ ‘ i j - 3 *.j * s ... • • * • * ■ * ■ ’ •* ■

the dtia^ra y kien thuQc mot trong cac loai y kien sau day:

IY kien chap nhan toan phan

Y kien chap nhan tting phan

Y kien ttf chdi (khong the dtfa ra y kien)

YH.' * I \ i : ■ W1 I f; ' ’ . •

/ / j / #

Y kien khdng chap nhan (y kien trai ngtfdc)

rtj&bt 'Btidng ting .vdi moi loai y kien nhan xet la mot loai bao 
cao kiem toan.

v 61 3.2.2.U Y k ien n h a n x&t va bao cdo k i£ m to d n d a n g
c h a p n h a n to a n p h a n

Y kien chap nhan toan phan dtfdc dtfa ra khi KTV cho

v&nj* BCTC phan anh trung thtfc, hdp ly tren tat ca cac:j£hia

•' * * •( f i i 'i ’ - ! 'j ; • * P • f • . 1 ' - . * ’• <J * ■ d

cann trong yeu ve tjnh hinh tai chinh cua ddn vi va phu hdp vdi

cac chuan mtfc ke m xac dinh. Dong thdi moi thay doi ve

nguyeri' tSc ke toan Va anh htfdng cua chung da dtfdc danh gia 
durig va dtfdc neu ra; trong thuy£t minh BCTC. Bang 3vl sau 
day la vi du ve bao cao kiem toan dang ch£p n h a n toan bo.

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— Chudng 3: Bao cdo kiStn ipdh

B ang 3.1

Chung toi da kiem todn Bang can doi ke todn dinh kem

theo day cua C&ng ty ABC lap ngay 31/12 IN, cung nh.it bao cdo

ket qua kinh doanh va bao cdo litu chuyen tien te cua nien do 
ket thuc vao ngay tren. Cac BCTC nay thuoc trach, nhiem cua 
Ban giam doc cong ty. Trach nhiem cua chung toi la diia ra y 
kien ve cac bao nay, diia vao cong tac kiem toan cua chung toi.

Chung toi da thiic hien cong tac kiem toan theo cac chuan 
miic kiem todn quoc te (hoac cac chuan. miic va thong le hien 
hanh d quoc gia). Cac chuan miic nay . yeu cau cong tac kiem 
toan. phai diidc len ke hoach va thiic hien de codiidc dam bao 
hdp ly rang BCTC khong chiia diing nhiing sai sot trong yeu. 
Kiem toan bao gom viec kiem tra chon mau cac yeu to lam bang 
chiing cho nhiing dii lieu trong BCTC. Kiem todn cung bao gom 
viec danh gid^cdc nguyen tac ke todn dp dung, cac itdc tinh quan 
trong cua Ban giam doc va cach trinh bay toan bo BCTC. 
Chung toi cho rang cong tac kiem todn cua chung toi da diia ra 
mot cd sd hdp ly de hinh thanh y kien cua chung toi.

Theo y kien cua chung toi, BCTC da phan anh trung thiic 
va hdp ly tinh hinh tai chinh cua cdng ty ta i ngay 31112 IN; 
cung nhii ket qua, hoat dong kinh doanh va cac luong liiu 
chuyen tien te cua nien do ket thuc vao ngay tren, phu hdp vdi 
chuan miic ke todn quoc te (hoac quoc gia...) hien hdnh va tuan

thu cac quy dinh hoac luat le hien hdnh.

K iem to d n vien

s J 1 t 7

Trong mot so trifdng h'Op, KTV co the dtfa ra bao cao kiem
toan chap nhan to&n p h ln vdi mot doan nhan xet them Xdoan

--- • ■ ■i — — . . . . —. n .. ..« a

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ghi them y kien) de lam sang to them mot v&i yeu to anh htfcing 
den BCTC va la doi ttfdng cua mot doan thuyet minh chi tiet 
hon. Doan nhan xet them nay khong anh htfcing gi den y kien 
cua KTV. Vi du nhtf doan nhan manh ve mot van de trong yeu 
lien quan den tinh lien tuc cua hoat dong kinh doanh hoac mot 
tinh hudng khong chiic chin nghiem trong vi vdn de dfit ra con 
phu thuoc vao mot stf kien trong ttfdng lai n&m ngoai kha n&ng 
kiem soat cua don vi va KTV va co the anh htfcing den BCTC

(nhtf mot vu kien dang c6 stf di§'u tra, th^m dinh; mot khoan

doanh thu co the khong dtfdc chip nh&n...). Doan nh&n xet them 
nay thtfdng dtfdc dat sau doan neu y kidn kiem toan va noi ro 
ring doan nhan xet them nky khong phu nh&n (khong trai

ngtfdc) vdi y kien da neu. Bang 3.2 sau day la vl du ve bao cao

kiem toan dang chap nhan toan phan co doan ghi them y kien.
B ang 3.2

(Phan d&u ttfdng ttf bang 3.1... Theo y kien cua chung toi, 
BCTC da phan anh trung thtfc va hdp ly tinh hinh tai chmh cua 
cong ty...)

(Doan ghi them y kien).

U day, chung toi khong phu nhan y kien chap nhan toan 
phan neu tren, md chi muon liiu y den doan thuyet minh X

trong BCTC. Cong ty hien dang la ben bi trong mot vu kien vi 
pham bdng sang che va dang bi doi trd khoan tien thue bang 
cong vdi khoan boi thiidng thiet hai. Cong ty da phan to va cac 
dieu tra scf bo cung nhii tham dinh dang diCOc tien hdnh. Tam 
thcfi khong the doan triidc diiOc ket cuc cua vu viec nay va do vay 
khdng co bat ky khoan dii phong cho kien cdo nao diicfc lap 
trong BCTC.

K iem to d n vien

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Chuong 3: Bdo cdo ktfm todn

KTV co the dtfa vao doan nhan x6t them nhiing va'n de

cln ltfu y them cho ngtfdi doc ve BCTC cua don vi ma KTV cho 
la can thiet nhtfng khong lien quan trtfc tiep den BCTC (vf du 
nhtfng thong tin khac di kem BCTC da dtfdc kiem toan) va 
khong anh htfdng den y kien nhan xet cua KTV.

Bao cao chap nhan toan phan con dtfdc lap trong dieu

kien sd lieu ban dau tren BCTC cua ddn vi dtfa ra la khong 
thich hdp, nhtfng sau do ddn vi dtfdc kiem toan da chap nhan 
stfa theo y kien cua KTV. Trtfdng hdp nay, KTV ghi them ltfu y

trtf6c khi dtfa ra y kien theo mlu: "Theo y kien cua chung tdi,

BCTC sau khi da siia doi theo y kien cua KTV, da phan anh 
trung thtic va hop ly tren moi khia canh trong yeu ..."

3.2.2.2. Y kien n han xet va bdo cdo kiem to d n d a n g 
ch ap n h an tiin g p h a n

KTV dtfa ra y kien nhan xet dang cha"p nhan ttfng phan 
khi KTV cho rang khong the dtfa ra y kien cha'p nhan toan 
phan do con co nhtfng yeu to" chtfa xac nhan dtfdc hoac khong 
dong y vdi ddn vi. Nhtfng yeu td nay la quan trong nhtfng khong 
lien quan tdi mot so" ltfdng ldn cac khoan muc tdi mtfc co the d in
den y kien "ttf choi" hoac y kien "khong chap nhan". Y kien 
chap nhan ttfng phan dtfdc the hien bdi thuat ngtf "ngoai trtf" 
va neu ro anh htfdng cua nhtfng va"n de ngoai trtf. Van de ngoai 
trtf co the do pham vi kiem toan bi gidi han hay khong dong y 
(bat dong) vdi ddn vi.

Pham vi kiem toan bi gidi han la khi KTV khong the thtfc

hien dtfdc cac thu tuc kiem toan ma ho cho la cln thiet. Nguyen

nhan gidi han pham vi kiem toan co the la do ban than ddn vi

hoac do hoan canh khach quan. Neu pham vi kiem toan bi gidi

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han ma KTV khong the thiic hi§n duoc cac thu tuc kiem toan

2§n Ihiet thi KTV khdng co du bAng chiing de dua ra y kien

chap nhan toani phan. Pham vi kiem toan bi han che d miic do 
khong ldn thi-KTV dua ra y kien chap nhan tting phan, co yeu

td ngoai trtf. ; i

'■■’■nb ~'KTV co the khong dong.y vdi ddn vi ve viec lua chon va

ap dung chuan mile, che dd ke to&n hay tmh thlch hdp cua cac 
thong tin diia ra trong’thuyet minh BGTC cl miic do khong ldn 
thi KTV cung dtfa ra y kien chap nhan tijfng phan, co yeu to'

ngoai trtf. ■ ^ :

• ** r* ja *or • ^ • * w

Khi diia ra y kien chap nhan tifng phan co yeu to' ngoai 
truf, KTV phai md ta ro rang trong bao cao kiem toan nhutng ly 
do chu yeu d in den-loai y \kien nay do. pham vi bi gidi han hay 
bdi bat dong vdi ddn vi. Nhutng ly do do phai difdc ghi trong mot 
doan rieng, dat triCdc doan neu y kien va cd the difdc tham chieu 
den mot doan thuyet minh chi tiet hdn trong BCTC (neu cd).

■ ■ • X *>

Bang 3.3 sau d^y la vi du minh hoa ve bao cao kiem toan dang

chap nhan ttfng phan do pham vi kiem toan bi gidi han.

it: . n *n 1 .nr* •:.? r:) ’. r.:: ; ■

B ang 3*3:; .7

‘Ngifdi nh^nii

Chung toi d$ kiem toan ... (giong bang 3.1)

in 7 u \ ' rco-:H ' •.

Chung tdi da thuc hien cong tac kiem toan theo... (giong 
bang 3.1)

. vV;. • ./ V

(Do^n Jb|»,;sttng them ve ly do khong chap nhan toan phan)

\ * M • 0 s

Qhting tdi da khong co mat vao ngay kiem ke thitc te hang

\ . * i.' ■ ,

ton kh&lflgay 31 / 12IN, vi thcti diem nay xay ra triidc khi chung

f i *

tdU<m(te'mdi kieM to&H cho c6ng t$. Do dac diem bdi tdi lieu litu

• ■ ...SSSSSS S S ^ S t ■ =

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Phtfong 3: Bdo cao kiern todn.

giti bdi cong ty, chung tdi dd khdng the kiem tra ditcfc so litting 
hang ton kho tai thdi diem tren bang cac thu tuc kiem todn khac.

Theo y kien cua chung toi, ngoai trit nhting anh hitdng 
cua nhting dieu chinh cd the co tren BCTC niu nhti churig toi dd 
co the kiem tra so litdng hang ton kho, BCTC da phan anh 
trung thiic va hop ly... (giong bang 3.1)

K iem to d n vien

Bang 3.4 la vi du minh hoa ve bao cao kiem toan dang
chap nhan tting p h in do KTV khong dong y (bat dong) vdi ddn vi.

B ang 3.4

Ngtidi nhan...

Chung toi da kiem toan... (giong bang 3-1) nhting co stia
doi doan noi ve pham vi kiem toan cho phti hdp tinh hinh thtic
te.

(Bo sung them doan trinh bay ve “sti bat dqng” nhti sau:)

N hit dd neu trong phan thuyet m inh X cua bao cdo tdi 
chinh, dcfn vi dd khong tinh khau hao cho TSCD A trong khi

TSCD nay thtic sit dd dtia vao sti dung tit thang 5 vdi mtic kh&u 
hao ddng le phai tinh la XXX USD. Do vay, chi p h i kinh doanh 
dd bi thieu va gia tri thuan cua TSCD dd cao hdn thtic tevdi gia 
tri titcfng dticfng XXX USD.

Theo y kien cua chung toi, ngoai trit nhting anh hitdng 
den BCTC cua van de neu tren, bdo cdo tcii chinh da phan anh

* i U .'I ) * lr i . . » : \ . , \ • *; . • '

trung thtic va hap ly ... (Giong bang 3.1). , . "apVV> \vA

K iem t o d n vien • , \ s A >

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Theo chu^n mile kiem toan Viet Nam sd 700 Bao cao 
kiem toan dtia ra y kien cha'p nhan tting p hin con dtfdc trinh 
bay trong trtfdng hdp kiem toan vien va cong ty kiem toan cho 
r^ng bao cao tai chinh chi phan anh trung thtic va hdp ly tren 
cac khia canh trong yeu tinh hinh tai chinh cua ddn vi, neu 
khong bi anh htfcing bdi yeu td tuy thuoc ma kiem toan vien da 
neu ra trong bao cao kiem toan. Dieu nay cung co nghia la neu 
cac yeu td do kiem toan vien neu ra trong bao cao kiem toan co 
anh htfdng trong yeu den bao cao tai chinh thi bao cao tai chinh 
do da khong phan anh trung thtic va hdp ly tren cac khia canh 
trong yeu.

Yeu to tuy thuoc la yeu td trong yeu nhting khong ch ic 
chan, nhti cac van de lien quan den tinh lien tuc hoat dong kinh 
doanh cua doanh nghiep, hoSc mot khoan doanh thu co the 
khong dtfdc cong nhan lam anh htfcing den ket qua kinh doanh

cua cong ty.

Yeu to tuy thuoc do kiem toan vien neu ra thtfdng lien 
quan den cac sti ki£n co the xay ra trong ttidng lai, nam ngoai 
kha ndng kiem soat cua ddn vi va kiem toan vien. Viec dtia ra 
yeu td tuy thuoc cho phep kiem toan vien hoan thanh trach

<ih’C»rn kic.n toan cua mi,.... nhting cu ig l&m cho ngtfdi doc bao 
cao tai chinh phai lu'u y va tiep tuc theo doi khi stf kien co the

xay ra.

Vi du ve bao cao kiem toan co yeu to tuy thuoc:

"Theo y kien cua chung tdi, bdo cdo tdi chinh dd phan 
anh trung thifc va hap ly tren cac khia canh trong yeu tinh hinh 
tdi chinh cua cSng ty ABC tai ngay 31 / 12IX, cung nhii ket qua 
kinh doanh va cac luong liiu chuyen tien te trong nam tdi chinh

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Chuong 3: Bdo cdo kiem todn

ket thuc tai ngay 31112IX, phu hctp vdi chuan mtic va che do ke 
todn Viet Nam hien hdnh va cac quy dinh phap ly co lien quan, 
tuy thuoc vao:

- Khoan doanh thu XX VND dticfc chap nhan;

- Khoan chi X Y VND dtiOc Hoi dong quan tri thdng qua ”.

* • v

3.2.2.3. Y kien nhan xet va bdo cdo kiem to d n d a n g 
tii choi (khong the diia ra y kien)

KTV dtfa ra y kien nhan xet va bao cao kiem toan dang 
ttf choi trong trtfdng hdp hau qua cua viec gidi han pham vi 
kiem toan la quan trong hoSc lien quan den mot sd ltfdng ldn 
cac khoan muc tdi miic ma KTV khong the thu thap dlky du va 
thfch hdp cac bing chting kiem toan de co the cho y kien ve- 
BCTC. Cac pham vi kiem toan bi gidi han trong trtfdng hdp nay 
la khong the vtfdt qua dtfdc. KTV phai mo ta d^y du v& ro rang 
nhtfng gidi han trong bao cao kiem toan va chi ra ring neu 
khong ton tai gidi han nay thi rat cd the phai cd nhiing dieu 
chinh tren BCTC. Doan mo ta dd phai dtfdc dat trtfdc doan neu 
y kien cua KTV. Bang 3.5 sau day la vf du minh hoa ve bao cao 
kiem toan dang ttf choi (khong the dtfa ra y kien).

Ba it* 3.5

Ngtfdi nhan...

Chung toi da kiem toan ... (giong bang 3.1) nhtfng co sua 
doi doan ndi ve pham vi kiem toan cho phu hdp tinh hinh thue te.

9 V 9

Bo sung them doan trinh bay ve gidi han pham vi kiem 
toan nhtf sau:

Chung tdi dd khdng dtfcJc tham gia vao kiem ke thtic tekho,

dd khdng the kiem tra dticfc todn bo doanh thu va cung khdng

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nhiCng dp dat cua cong ty doi vdi cong viec cua chung tdi.

Vi tam quan trong cua cac si£ kien nay, chung tdi khdng 
the dUa ra y kien cua minh ve BCTCtctia dcfri vi.

Kiiem td a n vien

■ r \\ \ y * r-jtT \s u h \ w i

3.2.2.4.

Y kien nhan xet va bdo cdo kiSm todn dang

khdng chap rihan (y kien trai ngticfc)

r. ' I KTV dua ra. y kien nhan xet. va bao cao kiem toan dangjr i f . * . • i - . I • * J T . * V ; .# . * . • • .. . ' . „ . « ^
khong chap nhan trong trUdng h<?p viec KTV khong dong y vdi
ddn vj la quan trong hoac lien quan den mot so" lUdng ldn qac
khoan muc khien KTV khong the dua; ra y kien dang "ngoai
trii". KTV co the khong dong y vdi cac nha quan ly ddn vi ve:

- Viec liia chon va ap dung chu^n mile, che do k& toan.
■ I: . ; r C’j •' • ; ;<);:! • - : .-5

: Su the hien trung thuc va hdp ly cua cac thong tin tren

BCTC s : .; ,., ■; >i)l

- Su khong phti hdp cua chc thdng iih ghi trong thuyet

minh BCTC. iV,;t v; i

- Viec tu a n th u cac quy dinh, hoac l u a t le hien h a n h .

KTV phai md ta day du v i ro r in g nhiing di>lm khdng
dong 3^ vdi ddn vi v i dinh lUdng (neu dUdc) nhOng arih hudng tdi
BCTC cua nhUng sU kien do. Do^n mo ta ddiphai dtfdc

ddt tritdc

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Chuang 3: Bao cao kiem toan

Bang 3.6 sau day la vi du minh hoa ve bao cao k ie m to a n

dang khong chap nhan (hoac y kien trai ngUdc).
B ang 3.6

NgUdi n h a n ...

Chung toi da kiem toan... (giong bang 3.1)

Chung toi da kiem toan theo... (giong bang 3.1)
(Doan mo ta su khong dong y vdi ddn vi)

Trong BCTC, viec ghi nhan khoan doanh thu nhan triidc

XXX USD la khdng phu hop vdi chuan mtfc ke todn quoc te

(hoac quoc gia) hien hdnh.

Theo y kien cua chung toi, vi anh hitdng trong yeu cua 
van de dd trinh bay d doan tren, BCTC khong phan anh trung

thtfc va hop ly tren cac khia canh trong yeu tinh hinh tdi chinh 
cua cong ty ABC tai ngay 31112 IN, cung nhit ket qua kinh 
doanh va cac luong ltfu chuyen tien te trong nien do ket thuc tai 
ngay 3 1 112IN khong phu hop vdi chuan mtfc ke todn quoc te 
(hoac quoc gia...) hien hdnh va khong tuan thu cac quy dinh va 
luat le hien hdnh.

K iem to d n vien

Trong trUdng hdp din thiet, KTV co the neu d in chiing ve
nhutng diem khong dong y vdi ddn vi trong phan phu luc dinh
kem bao cao kiem toan.

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cAu

HOI ON TAP CHl/dNG 3

A. CAU HOI TU LUAN

1. Khai niem bao cao kiem toan ve kiem toan BCTC?
Trach nhiem cua KTV va ddn vi khach hang trong cuoc kiem
toan doc lap BCTC?

2. Neu y nghia cua bao cao kiem toan ve kiem toan bao
cao tai chinh?

3. Neu cac noi dung cd ban cua bao cao kiem toan ve kiem
toan bao cao tai chinh? Diem khac nhau cd ban giuta bao cao
kiem toan ve kiem toan bao cao tai chinh do KTV va cac td chiic
kiem toan lap? Tai sao co sii khac biet do?

4. Trinh bay noi dung cua bao cao kiem toan ve kiem

toan BCTC do KTV va to chiic kiem toan doc lap diia ra?

5. Neu cac loai bao cao kiem toan ve kiem toan BCTC?
Chi ro diem khac biet giOa cac loai bao cao kiem toan trong
kiem toan BCTC?

6. Neu ro noi dung, dieu kien lap cua tiing loai bao cao
kiem toan ve kiem toan BCTC do KTV va to chiic kiem toan doc
lap dUa ra?

7. Sii giong nhau va khac nhau cd ban trong phan neu y
kien cua KTV trong bao cao kiem toan ve BCTC do KTV doc lap
va do KTV noi bo lap? Giai thich ro tai sao co sii khac nhau do?

8. Tai sao khi pham vi kiem toan bi gidi han nghiem
trong ma khong the khac phuc diidc, KTV se diia ra y kien
nhan xet “T ii choi”?

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ChUOng 3: Bao cao kiem toan

B. CAU HOI TRAC NGHIEM

1. Bao cao kiem toan ve kiem toan BCTC nhSm xac nhan
miic do chinh xac cua BCTC

a. Dung b. Sai

2. Bao cao kiem. toan ve kiem toan BCTC chi ro miic do
trong yeu cua cac chi tieu tren BCTC.

a. Dung b. Sai

3. Noi dung cua bao cao kiem toan ve kiem toan BCTC do
KTV doc lap, KTV Nha nUdc va KTV noi bo lap co noi dung nhu
nhau.

a. Dung b. Sai

4. KTV doc lap phai chju tra c h n h ie m ve do tin cay cua
BCTC d a dUdc kiem toan.

a. .Dung b. Sai

5. KTV va cong ty kiem toan k h o n g ch iu tr a c h n h ie m ve

do ch in h xac cua BCTC da dUdc kiem toan.

a. Dung b. Sai

6. Dieu kien lap bao cao kiem toan dang “Ngoai trU” co
diem giong bao cao kiem toan dang “TU choi”.

a. Dung b. Sai

7. Bao cao kiem toan dang “Chap nhan to a n bo” dUdc

KTV va cong ty kiem toan d u a r a tro n g trU dng hdp

8. Bao cao kiem toan dang “Chap nhan toan bo” co doan
them y kien dUdc KTV va cong ty kiem toan dua ra trong

trudng h d p ...

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KTV va cong ty kiem toan duta ra trong trudng hop

10. KTV va cong ty kiem toan dua ra bao cao kiem toan
dang “TU choi” k h i ...

11. Khi cd bat dong vdi ddn vi khach hang, KTV va cong
ty kiem toan se dua ra bao cao kiem toan dang

12. Khi pham vi kiem toan bi han che, KTV va cong ty
kiem toan se lap bao cao kiem toan d a n g ...

13. KTV lap bao cao kiem toan dang “Bat dong” trong
dieu kien...

14. Dieu kien lap bao cao kiem toan dang “Chap nhan
toan bo co doan them y kien” la pham vi kiem toan bi gidi han d
mUc do n h o ...

15. KTV lap bao cao kiem toan ve BCTC nham:

a. Xac nhan ve mtfc do chinh xac va dung dan cua
BCTC

b. Xac nhan ve mUc do trung thtfc, hdp ly cua BCTC
c. You cau ddn vi s&a chtfa nhtfng sai pham trong yeu
d. Chi ra nhtfng thieu sot cua he thong kiem soat noi
bo cua ddn vi khach hang

e. Tat ca nhtfng trUdng hdp tren

f. K hong ph ai m ot tro n g cac trU dng hdp t r e n

16. KTV doc lap va cong ty kiem toan danh gia mtfc do
tin cay cua BCTC dtfa tren:

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Chuong 3: Bao cao kiem toan

a. Chuan miic kiem toan
b. Chuan miic ke toan

c. Yeu cau cua luat phap co lien quan
d. Tat ca nhiing trUdng hdp tren

e. Khong phai mot trong cac triidng hdp tren

17. Bao cao kiem toan dang “Chap nhan tiing phan” dutdc
KTV lap ra trong trUdng hdp:

a. Pham vi kiem toan bi han che

b. Pham vi kiem toan hi han che d miic do nho
c. KTV co bat dong v6i Ban quan ly ddn vi

d. KTV co bat dong vdi Ban quan ly ddn vi d miic do nho
e. Tat ca nhiing triidng hdp tren

f. Khong phai mot trong cac triidng hdp tren

18. KTV c6 the lap bao cao kiem tdan dang “Chap nhan
toan bo” trong triidng hdp:

a. Pham vi kiem toan bi han che d miic do ra t nho
b. KTV c6 bat dong vdi ddn vi khach h an g 6 miic do nho
'C. BCTC con ton tai sai sot k h o n g tro n g yeu.

d. So" lieu map md khong ch&c ch&n 6 miic do nho
e. Tat ca nhiing trUdng hdp tren

£r'Khong phai mot trong cac triidng hdp tren

19. Bao cao kiem toan dang “T ii choi” diidc! KTV lap ra
trdng trUdng hdp:

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b. KTV bat dong vdi Ban quan ly ddn vi

c. KTV co bat dong khong ldn vdi ddn vi khach hang
d. Tat ca nhiing triidng hdp tren

e. Khong phai mot trong cac triidng hdp tren

20. Bao cao kiem toan dang “Trai ngiidc” diidc KTV lap ra
trong triidng hdp:

a. Pham vi kiem toan bi han che
b. So lieu map md

c. KTV c6 bat ddng vdi ddn vi d miic do nho

d. Tat ca nhtfng trtfdng hdp tren

e. Khong phai mot trong cac trtfdng hdp tren

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Chuang 4: Gian Ian va sai sot - Trong yeu va rui ro

Chiiang 4

GIAN LAN VA SAI SOT -

■

TRONG YEU VA RUI RO

4.1. GIAN LAN VA SAI SOT

4.1.1. Khai niem va nhan dang

Gian lan la nhiing hanh vi co" y (co chu y) lam sai lech
thong tin kinh te, tai chinh do mot hay nhieu ngiidi trong jioi
dong quan tri, ban giam doc, cac nhan vien hoac ben thii ba
thiic hien lam sai lech BCTC.

Gian lan la mot dang sai pham, mot hanh vi luon co chu
y, mot han h dong liia doi cua nhiing ngiidi co lien quan nh&m
bien thu tai san, tham o, che dau tai san, xuyen tac thong tin,
lam sai lech BCTC vdi muc dich dem lai ich ldi cho ban th an
ngUdi gay ra gian lan.

Hanh vi gian lan luon luon diidc che day mot cach co y va
tinh vi va luon ton tai mot cach tiem i n trong hoat dong kinh te
va BCTC cua doanh nghiep.

Gian lan thudng bieu hien diidi dang tong quat sau:

- Xi'j. ly chiing tii theo y chu quan: xuyen tac, lam gia, s&a
doi chiing tii va tai lieu lien quan den BCTC.

- Che dau hoac co y bo sot cac thong tin, tai lieu hoac
nghiep vu kinh te lam sai lech BCTC.

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- Co" y ap dung sai cac chuan mUc, nguyen tic , phiidng
phap va che do ke toan, chinh sach tai chmh.

- Co" y tinh toan sai ve mat so" hoc de lam sai lech BCTC
ho&c dem lai ldi ich ca nhan.

Hanh vi gian lan thiidng gan lien vdi viec tham o, bien
thu tai san hay vu ldi cho ca nhan hoac nhom ngiidi.

Sai sot: La nhiing loi hoac sii nham l l n khong co" y nhiing
co anh hiidng den BCTC.

Sai s6t bieu hien diidi dang:

- Loi tinh toan ve so" hoc hay ghi chep sai.

- Bo sot hoac hieu sai d in den lam sai lech cac khoan muc
hoac cac nghiep vu kinh te do trinh do, hieu biet han che".

/ i) /

- Ap dung sai cac chuan miic, nguyen tac, phiidng phap
ke" toan, chinh sach tai chinh do han che" ve nang ltfc...

Gian lan va sai sot deu la nhutng sai pham tiem an trong
BCTC cua doanh nghiep. Viec phat hien va nhan biet ve gian
l&n thiidng kho kh&n hdn nhiing sai sot, vi gian lan thiidng
diidc che dau b ln g hanh vi co" y, tinh vi. Noi nhii vay khong co
nghia la chi co nhiing gian lan m6i anh hiidng den bao cao tai
chinh con sai sot thi khong. Trong thiic tiln khi kiem toan,
KTV phai tim kiem, phat hien, danh gia nhiing gian lan, sai sot
co anh hiiclng trong yeu den BCTC. Tuy nhien, trong thuc tiln ,
KTV co the v ln phai chiu rui ro kiem toan vi khong the p hat
hien va nhan biet diidc het nhiing gian lan va sai sot ton tai
trong BCTC.

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Chuang 4: Gian lan va sai sot - Trgng yeu va rui ro

4.1.2. Cac nhan to anh hifcfng den gian lan sai sot

Trong thiic tien khi kiem toan, KTV can phai tham khao
va nghien ciiu cac yeu to hoac sii kien lam tang kha nang gian
lan, sai sot do la:

- Nhiing van de lien quan den tinh chinh triic, nang liic
cua ban giam doc, nhii:

+ Cong tac quan ly bi mot ngutdi hay mot nhom nho doc
quyen nam giii, khong co ban, hoi dong giam sat doc lap, co
hieu l\ic.

+ Cd cau to chiic ciia khach hang phiic tap mot cach co" y
va kho hieu.

+ Nhiing yeu kem ciia HTKSNB va he thong ke toan
thiidng bi bo qua hoac to ra bat liic trong khi thiic tiln nhiing
yeu kem nay hoan toan co the khac phuc dUdc.

+ Co sii thay doi thiidng xuyen ke toan ho&c ngiidi co
trach nhiem d bo phan tai chinh ke toan.

+ Thieu nhieu nhan vien trong phong ke toan trong mot
thdi gian dai.

+ Bo tri ngiidi lam ke toan khong dung chuyen mon ho&c
ngiidi bi phap luat nghiem cam.

+ Co sii thay doi thudng xuyen ve chuyen gia tii van phap
luat hoac KTV.

- Cac siic ep bat thiidng ben trong hoac ben ngoai ddn vi
ton tai trong BCTC, nhtf:

+ Nganh nghe kinh doanh gap kho khan va so ddn vi pha
san ngay cang tang.

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hoat dong cua doanh nghiep qua nhanh.
+ Miic th u nhap bi giam sut.

+ Doanh nghiep co y hach to an ta n g ldi nhuan nhSm
khuyech trU dng hoat dong.

+ Dau tii qua nhanh vao nganh nghe mdi hoac loai san
pham mdi lam mat can doi tai chinh.

+ Doanh nghiep bi le thuoc qua nhieu vao mot so san
pham hoac mot so" khach hang.

+ Siic ep ve tai chinh tii nhiing nha d l u tii ho&c cap quan
ly ddn vi

+ Siic ep doi vdi nhan vien ke toan phai hoan ta t BCTC
trong thdi gian qua ng&n.

- Cac nghiep vu va sii kien khong binh thiidng, nhii:

+ Cac nghiep vu dot xuat, die biet xay ra vao cuoi nien do
ke toan co tac dong den doanh thu, chi phi va ket qua.

+ Cac nghiep vu ho&c phiidng phap xut ly ke toan phiic
tap:

+ Cac nghiep vu vdi cac ben hiiu quan nhii mua d&t, ban
re hoac quan he vdi nhiing khach hang co nhieu tieu ciic, khong
minh bach,...

+ Cac khoan chi phi qua cao so vdi nhiing dich vu diidc
cung cap.

• Nhiing diem kho khan lien quan den thu thap day du
bang chiing kiem toan thich hdp:

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Chuang 4: Gian ign va sai sot - Trgng yeu va rui ro

+ Tai lieu ke toan khong day du hoac khong dtfdc cung
cap kip thdi

+ Luu trtf tai lieu khong day du ve cac stf kien va nghiep
vu kinh te.

+ Co chenh lech ldn giiia so ke toan cua ddn vi vdi xac
nhan cua ben thii ba mau thuan giiia cac bang chiing kiem
toan; khong giai thich dtfdc sii thay doi cua cac chi so" hoat dong.

+ Ban giam doc tii choi cung cap giai trinh hoac giai trinh
khong thoa man yeu cau cua KTV.

- Nhiing nhan to" tii moi trtfdng tin hoc lien quan den cac
tinh huong va stf kien neu tren, nhtf :

+ Khong lay dtfdc thong tin ttf may vi tinh.

+ Cd thay doi trong chtfdng trinh vi tinh nhtfng khong
ltfu tai lieu, khong dtfdc phe duyet va khong dtfdc kiem tra.

+ Thong tin, tai lieu in ttf may vi tinh khong phu hdp vdi
BCTC.

+ Cac thong tin in ra ttf may vi tinh moi lan lai khac
nhau.

4.1.3. Trach nhiem cua doanh n gh iep doi vdi gian

lan va sai sot

Viec ngan chan, phat hien va xtf ly gian lan, sai sot la
trach nhiem va bon phan cua ban than chu doanh nghiep dtfdc
kiem toan. Theo khoan 1 dieu 6 Nghi dinh 105 qui dinh ddn vi
dtfdc kiem toan phai cung cap kip thdi, day du tru n g thtfc mdi
thong tin, tai lieu can thiet cho kiem toan. Dong thdi, theo
khoan 2 dieu 16 Luat ke" toan qui dinh ddn vi ke" toan phai co

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du, trung thtfc, minh bach cho to chtfc ca nhan, theo qui dinh
cua phap luat. Tuy nhien, BCTC cua doanh nghiep dtfdc lap ra
khong phai khong co gian lan, sai sot ton tai ma tham chi la con
ton tai nhieu gian lan, sai sot trong yeu lam sai lech va anh
htfdng den BCTC. Vi vay, trong hoat dong kinh te va trong qua
trinh lap BCTC, chu doanh nghiep phai co trach nhiem ve gian
lan, sai sot va trach nhiem doi vdi BCTC dtfdc lap ra nhtf sau:

- Ngan chan, phat hien va xtf ly kip thdi gian lan sai sot
trong doanh nghiep.

- Xay dtfng, thiet ke va thtfc hien mot cach thtfdng xuyen
hieu ltfc doi vdi he thong ke toan va he thong kiem soat noi bo
trong viec phat hien, ngan ch in va xit ly kip thdi cac hien ttfdng
gian lan, sai sdt.

- Tiep thu va giai trinh mot cach kip thdi, day du ve cac
hien ttfdng gian lan, sai sdt do KTV phat hien va yeu cau s{fa
chtfa trong qua trinh kiem toan.

Neu doanh nghiep khong chiu tiep thu, stfa chtfa hoac
cung cap day du thong tin tai lieu cho KTV, de KTV d anh gia
anh htfdng cua gian lan, sai sot nay den BCTC thi phai chap

0 - i m. v.

nhan mot bao cao kiem toan thich hdp do KTV dtfa ra vi pham
vi kiem toan bi han che hoac phai chap nhan de KTV r u t khoi
hdp dong kiem toan.

4.1.4. Trach nhiem cua KTV doi vdi gian lan sa i sot

Muc dich cua KTV trong kiem toan BCTC la nh&m xac
nhan ve do tin cay, tinh trung thtfc cua BCTC cua khach hang.
Muc dich cua KTV khong phai la di tim gian l&n sai sot trong

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Chuang 4: Gian lan va sai sdt - Trgng yeu va rui ro

BCTC nhtfng phai thong qua viec tim kiem gian lan, sai sot va
danh gia stf anh htfdng trong yeu cua nhutng gian lan sai sot
nay den BCTC de lam cd sd dtfa ra y kien cho phu hdp. Vi vay,
KTV phai co trach nhiem ve cac gian lan sai sot theo tting khau

*)

va giai doan kiem toan sau day:

4.1.4.1. K iem todn vien p h a i co tra c h n h iem tro n g 
viec p h a t hien va danh g ia anh hitdng cua g i a n lan sa i

sot d d p h a t hien ditac

Khi lap ke hoach kiem toan va khi thtfc hien kiem toan,
KTV va cong ty kiem toan phai danh gia rui ro ve gian lan, sai
sot co the co lam anh htfdng trong yeu den BCTC. KTV phai lap
ke hoach, xay dtfng cac thu tuc kiem toan phti hdp de dam bao
rin g moi gian lan, sai sot co anh htfdng trong yeu den BCTC
deu dtfdc phat hien.

Trong qua trinh kiem toan, KTV phai co trach nhiem
giup ddn vi dtfdc kiem toan ngan ngtia, phat hien va xti ly gian
lan, sai sot, nhtfng KTV khong phai chiu trach nhiem trtfc tiep
ve viec ngan ngtia gian lan sai sot d ddn vi ma ho kiem toan.

KTV phai thu thap day du b in g chting kiem toan thich
hdp de chting minh rin g trong BCTC khong co gian lan, sai sot
lam anh htfdng trong yeu den BCTC hoac BCTC co gian lan, sai
sot thi da dtfdc phat hien va da dtfdc stia chtia hoac da dtfdc
trinh bay va phan anh day du trong BCTC; dong thdi KTV phai
chi ra dtfdc stf anh htfdng cua gian lan, sai sot do den BCTC.

Do nhting han che von co cua kiem toan hay trong kiem
toan luon chtia diing nhting rui ro co htiu, cho du cong viec kiem
toan da dtfdc lap ke hoach va tien hanh thtfc hien kiem toan

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quy dinh. Trong trtfdng hdp xay ra rui ro do khong p h a t hien
het cac gian lan, sai sot co anh htfdng trong yeu den BCTC, khi
do, KTV phai ltfu y va xem xet viec chap hanh day du cac
nguyen tic va thu tuc kiem toan trong tting hoan canh cu the

va tinh thich hdp cua cac ket luan trong bao cao kiem toan dtfdc
dtfa ra dtfa tren cac thu tuc kiem toan da thtfc hien. De h an che
nhting rui ro von co cua kiem toan, KTV phai luon tu an thu
nguyen tac hoai nghi nghe nghiep trong qua trinh lap ke hoach
va thtfc hien kiem toan, dong thdi luon y thtic rang tti nhting
han che von co cua he thong kiem soat noi bo se co the co nhting
tinh huong hoac stf kien dan den nhting gian lan, sai sot trong
yeu ton tai trong BCTC.

Khi nghi ngd trong BCTC co gian lan, sai sot, KTV phai
co trach nhiem thtfc hien cac thu tuc can thiet de phat hien cac
gian lan hoac sai sot.

Khi da phat hien cac gian lan, sai sot hoac khi KTV v in
con co stf nghi ngd gian lan hoac sai sot thi KTV phai danh gia
anh htfdng cua gian lan, sai sot nay den BCTC. Neu gian l&n,
sai sot co anh htfdng trong yeu den BCTC thi KTV can thtfc
hien cac btfdc di can thiet va stfa doi, bo sung nhting th u tuc
kiem toan thich hdp.

Mtic do stfa doi va bo sung cac thu tuc kiem toan phu
thuoc vao stf danh gia cua KTV ve:

- Cac loai gian lan, sai sot da dtfdc phat hien.
- Tan suat xay ra gian lan, sai sot.

- Kha nang tai dien cua mot loai gian lan sai sot cu the co
the anh htfcing trong yeu den BCTC.

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Chuang 4: Gian ign va sai sot ■ Trong yeu va rui ro

- Viec tong hdp, danh gia va xem xet cac gian lan, sai sot
co quan he rang buoc nhau, ke ca la ddn le.

Viec xem xet ve gian lan, sai sot phai dtfdc thtfc hien tren
ca hai m at ban chat va do ldn (dinh tinh va dinh ltfdng) cua sai
pham, de tii dd co stf dieu chinh thu tuc kiem toan cho phu hdp.

Khi da thtfc hien cac thu tuc kiem toan bo sung ma
khong giai toa dtfdc nghi ngd ve gian lan hoac sai sot thi KTV
phai thao luan van de nay vdi ban giam doc hoac chu doanh
nghiep dtfdc kiem toan, dong thdi phai danh gia anh htfdng cua
gian lan, sai sot nay den BCTC de dtfa ra mot bao cao kiem
toan phu hdp, khi do KTV phai ltfu y 2 van de sau:

Viec xem xet, danh gia anh htfdng cua gian lan, sai sot den
BCTC co trong yeu hay khong con phai biet ket hdp vdi cac b in g
chting khac da thu dtfdc trong qua trinh kiem toan. Die biet la
do tin cay cua cac ban giai trinh ma ban giam doc, chu doanh
nghiep kiem toan da cung cap. Do tin cay cua ban giai trinh con
tuy thuoc vao hanh vi cd co tinh che dau sai pham, stf giai trinh
ve moi quan he gitia cac sai pham, cung nhtf cac thu tuc kiem
soat cu the dang ap dung cua ban giam doc cd hieu ltfc hieu qua
va phu hdp hay khong. Ke ca viec stf dung cac nhan vien kiem
soat co phu hdp, cd du nang ltfc va liem chinh hay khong?

Viec dieu chinh thu tuc kiem toan con tuy thuoc vao
nhting sai pham da dtfdc phat hien co lien quan den cap quan ly
nao d ddn vi dtfdc kiem toan. Neu nhting gian lan sai sdt cd lien
quan den cap lanh dao cao hdn, nhat la tinh trung thtfc cua nha

quan ly hay chu doanh nghiep thi stf dieu chinh th u tuc kiem
toan cua KTV se hoan toan khac vdi sai pham b c&p dtfdi. Viec
dieu chinh nay can ltfu y doi vdi cac KTV vi:

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doanh nghiep cung co the vo hieu hoa no b in g cac quyet dinh
cua chinh chu doanh nghiep.

- Chu doanh nghiep co the ra lenh, ngan chan stf kiem tra
Cua cap dtfdi.

- Cac thu tuc kiem tra, kiem soat trong doanh nghiep
thiidng khong the quay lai kiem soat chinh ban than chu doanh

9 i > ' ;

nghiep, ngtfdi da xay dtfng va dtfa ra thu tuc kiem soat.

- Chu doanh nghiep co the ra lenh yeu cau cho cap dtfdi
che dau viec thtfc hien sai pham, ghi chep nghiep vu khong
dung stf that.

- Chu doanh nghiep co the dau diem cac thong tin, tai
lieu lien quan den nghiep vu hoac cung cap mot cach mien
ctfdng hoac co tinh tri hoan.vo ly, co" tinh lang tranh.

- Nha quan ly doanh nghiep co the se han che pham vi
kiem toan cua KTV.

- Nhiing van de quan trong dtfdc phat hien co lien quan
den lanh dao doanh nghiep nhtfng khong dtfdc the hien trong so

ke toan va BCTC...

4.1.4.2. Trach nhiem ciia KTV trong viec thong bdo 
ve g i a n lan va sai sot

- Thong bao cho ddn vi dtfdc kiem toan

9

Khi da phat hien ra gian lan, sai sot trong qua trinh kiem
toan, ke ca khi co nghi ngd gian lan, sai sot mac du KTV v ln
chtfa danh gia dtfdc anh htfdng cua no den BCTC (tiic moi gian
lan sai sot, khong phan biet trong yeu hay khong trong yeu)

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Chuong 4: Gian lan va sai sot - Trpng yeu va rui ro

KTV phai thong bao cho giam doc hoac ngtfdi diing dau ddn vi
dtfdc kiem toan trong thdi han nhanh n h at trtfdc ngay p h at
hanh BCTC hoac trtfdc ngay phat hanh bao cao kiem toan.

Viec thong bao nhtfng gian lan, sai sot nay doi hoi KTV
phai can nhac xem viec thong bao cho cap nao se co ldi nhat,
nhanh nhat de co the xtf ly va giup KTV co dtfdc nhtfng b in g
chiing kiem toan day du, thich hdp de giai toa dtfdc nghi ngd.
Trong thtfc te, khi phat hien ra gian lan, sai sot lien quan den
cap nao thi KTV thtfdng thong bao vdi cap cao hdn. Neu gian
lan, sai sot lien quan den lanh dao cao n h at trong ddn vi dtfdc
kiem toan thi KTV thtfdng phai tham khao y kien cua chuyen
gia ttf van phap luat de xac dinh va thtfc hien cac th u tuc kiem
toan can thiet

- Thong bao cho ngtfdi stf dung bao cao kiem toan.

Khi da phat hien va danh gia gian lan, sai sot la trong
yeu va KTV da thong bao cho ddn vi dtfdc kiem toan ma ddn vi
khdng stfa chtfa, ho&c khong phan anh day du trong BCTC thi
KTV phai dtfa ra mot bao cao kiem toan vdi y kien chap nh&n

.r
tting phan hoic y kien khong chap nhan (trai ngtfdc - b at dohg).

Vdi mdt BCTC da phan anh day du gian lan, sai sot ma
nhtfng gian lan, sai sot nay co the anh htfdng trong yeu den
BCTC thi KTV van phai chi’ ro ve gian lan, sai sot nay trong

ty fy j

bao cao kiem toan. Trtfdng hdp do pham vi kiem toan bi h an che
ma KTV khdng the thu thap dtfdc day du b&ng chting thich hdp
de danh gia nhting gian lan, sai sot da dtfdc phat hien ho&c co
the xay ra se lam anh htfdng trong yeu den BCTC thi KTV phai
dtfa ra mot bao cao kiem toan dang chap nhan tting p han ho&c
dang tti choi.

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neu ro ly do khong chap nhan toan bo hay ly do tU choi dua ra y
kien nhan xet. NgUdi sii dung thong tin (BCTC) se tu can nh&c
sU anh hudng (neu co) den viec dua ra cac quyet dinh cua minh.

- Thong bao cho cd quan chUc n&ng co lien quan.

KTV co trach nhiem bao mat cac thong tin, so" lieu cua
khach hang, trU trudng hdp ddn vi dUdc kiem tdan co gian lan
hoac sai sot ma theo quy dinh cua phap luat, KTV phai thong
bao hanh vi gian lan hoac sai sot do cho cd quan chUc nang co
lien quan. TrUdng hdp nay, KTV dUdc phep trad doi trUdc vdi
chuyen gia tu van phap luat.

- TrUdng hdp rut khoi hdp dong kiem toan.

KTV duoc phep cham dUt hdp dong kiem toan khi xet
thay ddn vi dUdc kiem toan khong co bien phap can thiet de xti
ly doi vdi gian lan ma KTV cho la can thiet trong hoan panh cu
the, ke ca cac gian lan khong anh hudng trong yeu den BCTC.
Nhan to anh hudng tdi quyet dinh rut khoi hdp dong, bao gom:
gian lan ho&c sai sot lien quan den cap lanh dao cao n h at trong
ddn vi; viec tiep tuc duy tri quan he cua KTV vdi ddn vi dUdc
kiem toan co ldi hay khong. Cong ty kiem toan phai can nh&c ky
lUdng va trao doi vdi chuyen gia tu v&'n phap lu&t trUdc khi dtfa
ra quyet dinh nay.

Neu KTV khac dUdc thay the yeu cau cung cap thong tin
ve khach hang thi KTV hien tai phai thong bao ro ly do chuyen
mon dan tdi buoc phai cham dUt hdp ddng kiem toan. KTV hien
tai cd the thao luan va thong bao vdi KTV khac dUdc thay the
ve cac thdng tin cua khach hang phu hdp vdi phap luat, yeu cau
ve dao dUc nghe nghiep kiem toan cd lien quan va pham vi cho

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Chuong 4: Gian ian va sai sot - Trong yeu va rui ro

phep ciia khach hang. Neu khach hang khong cho phep thao

luan ve cong viec cua ho thi KTV hien tai cung phai thong bao
ve viec khong cho phep nay cho KTV dtfdc thay the.

4.2. TRONG YEU

4.2.1. Khai niem va y nghia cua tinh tron g yeu

trong kiem toan

K h a i niem ve tinh trong yeu:

Khi phat hien dtfdc mot gian lan, sai sot trong BCTC,
trtfdc het KTV phai danh gia no tren moi khia canh xem co the
chap nhan dtfdc khdng, neu chap nhan dtfdc, KTV co the bo qua;
neu khong chap nhan dtfdc, KTV se dtfa ra y kien nhan xet cho
phu hdp. Cai ngtfdng de xem xet sai pham co the chap nhan
dtfdc hav khong dtfdc goi la mtfc trong yeu (tinh trong yeu).

Trong yeu la mot khai niem chi do ldn (tam cd), ban chat
cua sai pham (ke ca viec bo sdt thong tin kinh te, tai chinh)
hoac la ddn le hoac la tting nhom ma trong boi canh cu the, neu
dtfa vao cac thdng tin nay de xet doan thi se khong chinh xac
hoac rut ra nhting ket luan sai lam.

dinjh
Trach nhiem cua KTV khi kiem toan la phai xac

xem BCTC cd chtia dtfng nhting sai pham trong yeu hay khong.
Hay ndi cach khac, muc dich cua KTV la xac dinh BCTC cd

I
trung thtfc hdp ly tren moi khia canh trong yeu hay khong. Stf
xem xet ve tinh trong yeu dtfdc KTV nhin dtfdi goc do cua ngtfdi
sti dung thdng tin tai chinh de ra cac quyet dinh. Neu bao cao
kiem toan xac minh rin g BCTC cua doanh nghiep la hoan toan
trung thtfc xet tren moi khia canh trong yeu, cd nghia la trong
BCTC cd the ton tai nhting gian lan, sai sdt, nhtfng nhting gian

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thdng tin trong BCTC van chap nhan dtfdc. Do dd nhtfng gian
lan, sai sdt con ton tai trong BCTC la khong trong yeu.

Y n g h ia cu a tin h trong yeu tro n g th u c tien: Tinh
trong yeu cd mot y nghia quan trong trong qua trin h lap ke
hoach kiem toan va thiet ke xay dtfng cac thu tuc kiem toan, no
giup cho KTV:

- Xac dinh noi dung, thdi gian va pham vi cua cac thu tuc
kiem toan.

- Xac dinh mtfc do trung thtfc va hdp ly cua cac thdng tin
BCTC.

- Danh gia anh htfdng cua nhtfng sai sdt den BCTC.

X et d o a n tin h tro n g yeu:

Trong thtfc te, viec xet doan tinh trong yeu la mot van de
nhay cam phu thuoc rat nhieu vao ban than moi KTV ve tinh
chu quan va kha n&ng xet doan nghe nghiep. Tuy nhien, khi xet
doan tinh trong yeu KTV phai hieu ring:

- Tinh trong yeu la mot khai niem ttfdng doi hdn la tuyet
doi.

- Tinh trong yeu luon phai dtfdc xem xet tren ca 2 m at
dinh ltfdng va dinh tinh.

- Tinh trong yeu luon phai dtfdc xem xet trong mol quan
he chat che gitia cac sai pham ve mat dinh ltfdng vdi nhau.

9 9

Khdng the cd mot cong thtfc nao dtfa ra de xac dinh do ldn trong
yeu cua mot sai pham, cd khi vdi mot do ldn n h at dinh cua mot
sai pham, d doanh nghiep nay, trtfdng hdp nay la sai pham

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Chuong 4: Gian lan va sai sot - Trong yeu va rui ro

khong trong yeu, nhung d doanh nghiep khac hoac trtfdng hdp
khac lai la trong yeu hoac neu xet ddn le sai pham do khong la
trong yeu nhtfng xet tong hdp cac sai pham thi no lai la trong
yeu.

Ve m at dinh tinh cua tinh trong yeu noi len ban chat cua
sai pham. Co nhtfng sai pham khong phan biet do ldn nhtfng
van coi la quan trong de xet doan tinh trong yeu th am chi dtfdc
coi la trong yeu nhtf:

- Cac sai pham lien quan den luat phap, chinh sach, che
do va nhtfng quy dinh cd tinh nguyen t&c.

- Sai pham lien quan den tinh trung thtfc cua nha quan
ly cap cao.

- Sai pham cd tinh chat gay hau qua phan tfng day
chuyen.

- Sai pham ve ldi nhuan, thu nhap cua doanh nghiep.

- Sai pham da dtfdc chi ra nhtfng khong dtfdc stia chtfa
kip thdi.

Viec xem xet tinh trong yeu phai dtfdc d at ra trong tting
hoan canh va dieu kien cu the vdi nhting tinh huong n h a t dinh.
Viec danh gia va xet doan tinh trong yeu khong chi vdi nhtfng

9

sai pham da dtfdc phat hien trcng ky kiem toan, vdi nhtfng sai
pham ddn le ma nd con dtfdc xem xet trong moi quan he vdi
nhtfng sai sdt chtfa dtfdc stfa chtfa cua ky kiem toan trtfdc cung
nhtf trong moi quan he vdi nhting sai pham dtf kien chtfa dtfdc
phat hien trong tong the cua KTV va trong moi quan he tong
hdp chat che cac sai pham. De cd the xet doan va van dung dtfdc
tinh trong yeu ddi hoi KTV phai cd stf hieu biet th a u dao chat

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/ / »)

kiem toan. Trong thiic te, KTV khi lap ke hoach kiem toan
thudng an dinh mUc trong yeu co the chap nhan dUdc thap hdn

so vdi mUc duoc sii dung de danh gia ket qua kiem toan cua
KTV nham tao ra mot khoang le an toan cho chinh KTV va cuoc
kiem toan.

4.2.2. Van dung tinh trong yeu tron g kiem toan

Viec van dung tinh trong yeu trong kiem todn dtidc thiic 
hien thong qua 5 btidc theo trinh tti sau day:

Budc 1: Udc lUdng sd bo b a n dau ve tin h tro n g yeu.

Budc 2: Phan bo Udc lUdng ban dau ve tinh trong yeu cho
tUng bo phan, tUng khoan muc.

Budc 3: Udc tinh sai sdt trong tUng bo phan.

Budc 4: l/dc tinh sai sdt ket hdp cua cac bo phan.

Budc 5: So s a n h sai sdt k et hdp Udc tin h vdi Udc lUdng b a n
dau (hoac da dieu chinh) ve tin h trong yeu.

- Budc 1: Udc ltidng ban dau ve tm h trong yeu: Day la

viec lam cua KTV nh&m xac dinh mUc sai pham toi da nhung
van chap nhan dUdc. Cd nghia la d miic do sai pham ay BCTC
vim dUdc coi la trung thuc hdp ly hay nhUng sai pham nay van
chua lam thay doi quan diem va quyet dinh cua ngudi sii dung
thdng tin.

Viec Udc lUdng ban dau ve tinh trong yeu thudng dUdc cac

cong ty kiem toan chuyen nghiep (doanh nghiep kiem toan) chi
dao cho cac KTV. Tinh than chi dao cd the ap dung cho tUng bo
phan, tUng linh vUc kiem toan. Trong thUc te khi lap ke hoach

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Chuang 4: Gian ign va sai sot - Trong yeu va rui ro

kiem toan, KTV thtfdng dtf kien va an dinh mtfc trong yeu ban
dau thap hdn mtfc chi dao cua cac cong ty kiem toan viec lam
nay se tang them khoi ltfdng cong viec kiem toan, tang chi phi
kiem toan, nhtfng bu lai, no lai ha thap rui ro kiem toan va
tang kha nang loai trtf nhtfng sai pham co the mac phai cua
KTV. Vi du mtfc chi dao ve tmh trong yeu cua cac cong ty kiem
toan quoc te, doi vdi tong tai san la 3% - 6% thi KTV thtfdng an
dinh sai pham trong yeu ban dau la 2% - 4%. Mtfc chi dao ve
tinh trong yeu cua tai san lUu dong nd phai tra, hoac tong lai
kinh phi trtfdc thue la 5% - 10% thi KTV thtfdng an dinh mtfc
trong yeu ban dau la 4% - 8%.

- Biidc 2: Phan bo tfdc ltfdng ban dau ve tinh trong yeu

cho cac bo phan: Sau khi tfdc ltfdng ban dau ve tm h trong yeu
cho toan bo BCTC, KTV phai tien hanh phan bo tfdc ltfdng nay
cho ttfng khoan muc, ttfng bo phan, tting chi tieu tren BCTC de
hinh thanh mtic trong yeu cua tting khoan muc, bo phan hay
tting chi tieu. Mtic trong yeu cua tting khoan muc, tting chi tieu
con goi la sai sdt cd the bo qua. Cac sai pham cd the dtfdc phan
bo cho ca bao cao ket qua kinh doanh va bang can doi ke toan
mac du cac TK tren bao cao ket qua kinh doanh it hdn so ltfdng

cac TK tren bang can doi ke toan nhtfng viec thtfc hien kiem
toan de cd dtfdc nhieu bang chting tin cay thuyet phuc lai
thtfdng tap trung vao bang can doi ke toan. Vi vay, viec phan bo
tfdc ltfdng ban dau ve tinh trong yeu thtfdng dtfdc phan bo cho
cac TK tren bang can doi ke toan.

Viec phan bo tfdc ltfdng ban dau ve tm h trong yeu thtfdng
dtfdc tien hanh theo 2 trtfdng hdp ttfC la trtfdng hdp sai sdt tren
so ldn hdn thtfc te va nho hdn thtfc te.

Hoc vi?n Toi chinh

wmmmm

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cac k h o a n m uc la:

+ Kinh nghiem cua KTV ve sai sot cua cac khoan muc
(kha nang khoan muc nao se chiia diing nhieu sai pham hdn).

+ Chi phi kiem toan cho tiing khoan muc (khoan muc nao
chi phi kiem toan nhieu hdn thi phan bo nhieu hdn. Thiidng
khoan muc hang ton kho chi phi kiem toan se ldn hdn vi phai
kiem ke hang ton kho).

Vi du: Bang can doi ke toan cua khach hang co 3 TK vdi
Udc lUdng ban dau ve tinh trong yeu la 100.

Bang 4.1

Tai khoan So tien

1. Tien m at 10.000

2. Cac khoan phai thu 45.000

3. Hang ton kho 45.000

T ong cong TS 100.000

Trong 3 khoan muc nay, vdi chi phi kiem toan hdp ly
cung vdi kinh nghiem va kha nang xet doan nghe nghiep cua
KTV cho thay: Khoan muc tien mSt cd the phan bo’ mUc trong
yeu la 10; Khoan muc cac khoan phai thu sai sdt khdng dUdc
qua 40; Cdn sai sdt cua khoan muc hang ton kho phu thuoc vao
mtic trong yeu dUdc xac dinh cua cac khoan muc khac (2 khoan

muc tren).

- Tti dd viec p h a n bo’ vdi lUdng b a n d a u ve t i n h tro n g yeu

cho cac k h o a n m uc n h u sau (cd n h ieu tr u d n g hdp xay ra. Vi du

chi cd 2 trU dng hdp): Bang 4.2

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Chuong 4: Gian lan va sai sot - Trong ySu va rui ro

Tai khoan

SAI SOT CO THE BO QUA

Trufcfng hOp 1 Trtfdng hdp 2

Sai so 
nho hdn

Sai so 
ldn hdn

S a i so 
nho han

Sai so 
ldn han

1. Tien mat 10 10 10 10

2. Cac khoan

p h a ith u 20 40 30 50

3. Hang ton

kho 70=( 100-10-20) 50=(100-10-40) B0=(100-10- 30) 40=( 100-10-50)

Ucfc lifting ban

dau ve tinh

tr<?ng yeu

100 100 100 100

- Budc 3: tfdc tinh sai sot trong ttfng bo phan

Sau khi da phan bo tfdc ltfdng ban dau ve tinh trong yeu
cho ttfng khoan muc, KTV thtfc hien kiem toan cho ttfng khoan
muc theo m lu da chon. Ttf sai sdt da phat hien trong m lu chon,
KTV phai tfdc tinh sai sdt cho tong the cua khoan muc dd (con
goi la sai sdt dtf kien cua khoan muc dd) de ttf dd KTV so sanh
vdi sai sdt cd the bo qua doi vdi khoan muc dd de chap nhan hay
khdng chap nhan khoan muc dd hoSc phai thtfc hien them cac
thii tuc kiem toan bo’ sung cho khoan muc nay.

Vi du: Khi kiem toan cac khoan nd phai thu, m lu kiem
toan la 100 dtfdc lay ra ttf tong the, sai sdt p h at hien cua m lu la
8 tren cd sd ky thuat chon mau da ltfa chon (dtfdc trinh bay cu
the d Chtfdng 7) gia sii KTV tfdc tinh sai sdt cua tong the la 15.

- Budc 4: Lfdc tinh sai sdt ket hdp cua cac bo phan.

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tren BCTC.

- Bitdc 5: So sanh sai sot Udc tinh ket hdp vdi sai sot udc
tinh ban dau ve tinh trong yeu.

D ay la viec so s a n h budc 4 vdi budc 1. T ro n g q u a tr i n h
kiem to a n , viec Udc lUdng b an dau ve tin h tro n g yeu (d budc 1)
cung cd th e dUdc dieu chinh lai (tan g hoac giam ) tu y thuoc vao
tin h h in h th u c te ve rui ro tiem ta n g va ru i ro k ie m so at m a
KTV da p h a t h ie n dUdc.

Viec so s a n h n a y KTV p h ai lUu y k h o n g chi so s a n h ddn

th u a n chi cd budc 4 vdi budc 1 (hoac da dieu chinh) m a con p h a i

lUu y d en viec so s a n h cu a tiing k h o a n muc gitia Udc t i n h sai sdt

cua ttin g bo p h a n , ttin g k h o an muc vdi sai sdt tr o n g yeu b a n
d au dUdc p h a n bo cho tting k h o a n muc dd (sai sd t cd th e bo
qua).

Ket thuc viec so sanh nay, vdi mtic thoa man cao nhat,
KTV se dua ra mot bao cao kiem toan phu hdp vdi BCTC cua
doanh nghiep dUdc kiem tdan.

Vdi vi d u t r e n (ta chi n g h i e n ctiu trU dng hdp 1). De d a m
bao t h a n t r o n g v a g i a m r u i ro KTV lu o n p h a n bo v a so s a n h
t h e o mtic s a i so n h o hdn.

- Khoan muc tien mat dUdc kiem toan tren m lu vdi sai
sdt tren m&u d a dUdc phat hien, KTV Udc tinh sai sdt cua khoan
muc nay d mtic la 8 (nho hdn 10 da phan bo).

- Khoan muc cac khoan nd phai thu, tUdng tu KTV udc
tinh sai sd" cua khoan muc nay tti nhting sai sdt thuc te da phat
hien tren mau la 15 (nho hdn 20 da phan bo).

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Chuang 4: Gian ion va sai sdt - Trong ySu va rui ro

- Gia sii sai sot du kien cua khoan muc hang ton kho la

85 (ldn hdn 70 da phan bo).

Ta co bang tong hdp sai sot dtf kien cua toan bo BCTC
nhu sau:

B a n g 4.3

Tai khoan

Sai sdt co the bo qua 
(theo tftic ltfdng ban

dau ve tinh trong 
yeu da difOc phan bo

d mtic nho hOn)

Sai sot tfdc 
tinh (ttf ket

qua kiem 
toan thtfc te)

1. Tien mat 10 8

2. Cac khoan phai thu 20 15

3. Hang ton kho 70 85

Udc lifdng ban dau ve

tinh trong yeu

100

Tong hdp sai sot Udc tinh
cua cac bo phan

108

Tong hdp sai sot u6c tinh la 108 (16n hdn ufdc ltfdng ban
dau ve tinh trong veu la: 8 = 108 - 100), KTV khong the chap
nhan BCTC. Trong trUdng hdp nay, KTV phai thtfc hien kiem
toan bo sung doi vdi hang ton kho de kiem tra lai xem sai sot co
thuc sU len den 85 hay khong? Vdi tfdc ltfdng ban dau ve tinh
trong yeu la 100, sai sdt udc tinh tti ket qua kiem toan tien m at
la 8, cac khoan phai thu la 15 thi sai sdt tfdc tinh cua khoan
muc hang ton kho cao nhat chi la: 100 - 15 - 8 = 77.

Nhu vay, viec thtfc hien cac thu tuc kiem toan bd sung la
nham kiem tra lai sai sdt Udc tinh cua khoan muc hang ton kho.

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den 77 (= 85 - 8) thi chting to tong sai sot k e t hop Udc ti n h nho
hdn sai sot tro n g yeu difdc Udc lUdng b a n d a u cho to a n bo

BCTC. T rong tru d n g hdp nay KTV v an chap n h a n BCTC n h u n g

trUdc khi difa ra k e t lu a n va lap bao cao kiem to a n , KTV p h a i

mot la n ntia d a n h gia lai sU a n h hu d n g ve sai sot d u k ie n (sai
sot udc tinh) cua k h o an muc h a n g ton kho se a n h hUdng d en

quyet d in h cua ngifdi sti dung BCTC da difdc kiem to a n n h if th e

nao.

4.3. RUI RO KIEM TOAN

4.3.1. Rui ro kiem toan va cac loai rui ro co lie n
quan

4.3.1.1. R u i ro kiem todn

Rui ro kiem toan la rui ro (kha nang) ma KTV dtia ra y
kien nhan xet khdng thich hdp khi BCTC da dufdc kiem toan
vlin con cd nhting sai sdt trong yeu.

Trong thuc tien, khi kiem toan, KTV khdng phai luc nao

9 * _ o

cung diia ra mot bao cao kiem toan dung dan. Trong kiem toan
luon chtia dung nhting rui ro tiem an khdng the lUdng trUdc. De
than trong va giam mtic rui ro kiem toan den mtic cd the chap
nhan dUdc KTV thudng md rong pham vi kiem toan va ap dung
them cac thu tuc kiem toan so vdi ke hoach (hay du kien ban
dau) cua KTV.

Rui ro kiem to a n cd th e chap nh&n dtidc la k h a n&ng

trong BCTC da dUdc kiem to a n con chtia d u n g n h tin g sai p h a m

m a n h tin g sai p h a m n a y cd th e chap nh&n dUdc (sai sdt cd th e
bo qua) ch u a d e n mtic do la n h tin g sai sdt tro n g yeu.

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Chuong 4: Gian ion va sai sot - Trong yeu va rui ro

4.3.1.2. Cac loai rui ro tro n g kie m to d n

Rui ro kiem toan bao gom 3 bo phan: Rui ro tiem tang,
rui ro kiem soat va rui ro phat hien.

a. R u i ro tiem tang: La rui ro tiem an, von co do kha

nang tting nghiep vu, tting khoan muc trong BCTC chtia dtfng
nhting sai sot trong yeu khi tinh rieng re hoac tinh gop, cho dti
co hay khong ro he thong kiem soat noi bo.

O moi doanh nghiep, moi loai hinh kinh doanh va tinh
chat nganh nghe khac nhau thi rui ro tiem tang la hoan toan
khac nhau. Vi vay, khoi ltfdng cong viec kiem toan, cting nhu
pham vi, quy mo, chi phi kiem toan... d moi doanh nghiep khac
nhau cung co stf khac nhau.

Trong kiem toan, de thtfc hien dtfdc mot cuoc kiem toan
vdi khoi ltfdng hdp ly, rui ro kiem toan thap, KTV phai cd stf
hieu biet sau sic, day du ve mdi doanh nghiep dtfdc kiem toan,
ve anh htfdng cua rui ro tiem tang den khoi ltfdng cong viec
kiem toan. Dong thdi phai n&m dtfdc cac yeu td" cd anh htfdng
den rui ro tiem tang dd la:

+ Ban chat kinh doanh cua khach hang, nhtf: Cong viec
san xuat kinh doanh, cac loai san pham va dich vu ma doanh
nghiep tao ra dtfdc cung cap cho thi trtfdng, cac yeu td" tac dong
cua nganh nghe, mdi trtfdng kinh te, dia diem hoat dong, cd cau
von, tinh chat thdi vu, stf bien dong cua thi trtfdng mua va
ban...

+ Ban chat cua cac bo phan, khoan muc dtfdc kiem toan,
nhtf: cac khoan muc khac nhau tren BCTC thi kha nang chtia
diing nhting sai pham trong yeu se khac nhau, nhtf khoan muc

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nhieu hdn la khoan muc tien mat vi hang ton kho phai thong
qua rat nhieu khau tinh toan, danh gia, tinh n h at quan cua
phUdng phap tinh gia xuat kho, phtfdng phap lap dii phong
giam gia...

Cac nghiep vu, khoan muc can phai co sii tii van, xac
nhan cua chuyen gia, hay cac khoan muc phan anh ve tai san
de mat trom, phai kiem ke thiidng xuyen ve hien vat, ve quy
trinh va thdi gian bao quan... ke ca tinh chu quan cua he thong
ke toan doi vdi tting loai nghiep vu va tting khoan muc. Tinh
chat nay anh hUdng rat ldn den nhting sai pham trong yeu tren

BCTC.

+ Ban chat he thong ke toan va thong tin trong ddn vi
nhu mUc do, tinh chat phtic tap, pham vi va tm h hieu qua cua
he thong dien toan hay cua cac phUdng tien, thiet bi thdng tin
tinh toan ap dung trong doanh nghiep.

Rui ro tiem tang ton tai khach quan n&m ngay trong

' • • **

doanh nghiep, no khdng phu thuoc vao cong viec kiem toan.

Viec nghien ctiu, phan tich danh gia rui ro tiem tang cd y
nghia rat quan trong trong qua trinh lap ke hoach kiem toan.
Mtic rui ro tiem tang d mdi doanh nghiep ma KTV dii kien cao
thap khac nhau se la can cti va la cd sd de KTV xac dinh ve khoi
lUdng, quy md, pham vi cong viec kiem toan can thiic hien. Day
se la c&n cti de KTV du kien bien che, thdi gian, chi phi va cac
phUdng tien can thiet khac cho mot cuoc kiem toan.

Khi phan tich danh gia rui ro tiem tang d mot doanh
nghiep ma KTV kiem toan ddi hoi KTV phai cd mot sii hieu biet

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Chuong 4: Gian ign va sai sot - Trgng yeu va rui ro

sau sac, toan dien va day du ve thuc trang hoat dong cua doanh
nghiep va cac yeu to" tac dong den rui ro tiem tang, cung nhu
doi hoi KTV phai co mot sU xet doan nghe nghiep vdi nhGng
kinh nghiem kha tot mdi co the cd duoc mot ket qua sat thuc.

Trinh tu phan tich danh gia rui ro tiem tang, xet ve ly
luan va theo kinh nghiem cua cac cong ty kiem toan ldn va cd

uy tin tren the gidi, viec phan tich danh gia rui ro tiem tang
thudng dUdc tien hanh tU tren xuong dudi, tU dinh den day, tU
tong the den chi tiet, tU toan bo cong ty den cac cong ty trUc

thuoc, tU toan bo BCTC den tUng khoan muc cau thanh BCTC.

Sd do 4.1: Vi du ve trinh ttf danh gia rui ro tiem tang

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6. R u i ro kiem soat:

- Rui ro kiem soat la rui ro xay ra sai sot trong yeu trong
tiing nghiep vu, tting khoan muc trong BCTC khi tm h rieng re

hoac tinh gop ma he thong ke toan va he thong kiem soat noi bo
khong ngan ngtia het hoac khong phat hien va stia chtia kip
thdi.

Rui ro kiem soat cung nhii rui ro tiem tang ton tai khach
quan n lm ngay trong doanh nghiep khong phu thuoc vao cong
viec kiem toan co tien hanh hay khong. Viec thiet ke, xay diing
va van hanh mot he thong kiem soat noi bo co hieu qua, hieu
liic la trach nhiem va bon phan cua chu doanh nghiep. Tuy
nhien, trong qua trinh kiem toan, bat dau tti khau lap ke hoach
kiem toan, KTV can phai co sii hieu biet va tim hieu ve he
thong ke toan va kiem soat noi bo cua doanh nghiep de co can
cti danh gia ve rui ro kiem soat la cao hay thap. Trong qua
trinh tim hieu, danh gia ve he thong ke toan va kiem soat noi
bo, yeu cau can dat ra doi vdi KTV la phai co du hieu biet ve he
thong nay, ve cac yeu to cau thanh, ve han che co" htiu cua no,
ke ca quy trinh va trinh tii nghien ctiu danh gia ve he thong ke
toan va he thong kiem soat noi bo cung nhii cac yeu to" anh
hudng den rui ro kiem soat do la:

+ Tinh chat mdi me va phtic tap cua cac loai giao dich.

+ Khoi lifdng va cUdng do cua giao dich ( n h i e u h a y it,

m a n h h a y yeu).

+ Sd" liidng va chat liidng ciia he thong nhan liic tham gia
kiem soat trong doanh nghiep.

+ Tinh hieu life, hdp ly va hieu qua cua cac thu tuc kiem
soat va trinh tti kiem soat trong doanh nghiep.

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Chuong 4: Gian lan va sai sot • Trong yeu va rui ro

+ T i n h k h o a hoc, thich hop va h i e u q u a c ua h e t h o n g
k iem s o a t noi bo nh u : viec sap xep p h a n cong d u n g ngUdi d u n g
viec, viec bo" t r i sii d u n g mot cach toi Uu cac phUdng tie n , t h i e t
bi k e t hdp vdi con ngudi t ro n g q u a t r i n h k i e m soat...

Viec danh gia rui ro kiem soat thuc chat la viec danh gia
ve tmh hieu luc, hieu qua cua he thong ke toan va he thong
kiem soat noi bo trong doanh nghiep cd du kha nang ngan chan,
phat hien va xu ly kip thdi cac gian lan, sai sdt trong yeu xay ra
trong doanh nghiep mot cach dang tin cay hay khdng.

Kiem toan vien cd the danh gia rui ro kiem soat la cao doi
vdi cd sd dan lieu cua BCTC trong trudng hdp:

- He thong ke toan va he thong kiem soat noi bo khdng
day du va khdng hieu qua.

- KTV k h d n g co dUdc day d u cd sd de d a n h gia sU t h i c h

hdp, d a y d u v a h i e u q u a c ua he t h o n g ke t o a n v a h e t h o n g k i e m

soat noi bo doanh nghiep.

NgUdc lai, KTV cd the danh gia r u i ro k i e m s o a t d mtic do
k h d n g cao doi vdi cd sd d a n lieu ciia BCTC khi:

- KTV cd day du dieu kien va cd ke hoach de thti nghiem
ve kiem soat nhSm khang dinh viec danh gia rui ro kiem soat
cua minh.

- KTV cd day du bang chting va cd sd de ket luan he thdng
ke toan va he thong kiem soat noi bo cua doanh nghiep la cd
hieu lUc, hieu qua. Ttic la he thong nay cd kha n&ng ng&n ngtia,
phat hien va xti ly kip thdi cac gian lan, sai sdt trong yeu trong
doanh nghiep.

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kiem soat noi bo va viec danh gia rui ro kiem soat co mot y
nghia ra t quan trong se giup cho KTV:

+ Xem xet nhutng nhan to" co kha nang gay ra sai pham
trong yeu.

+ Xac dinh dtfdc pham vi kiem toan can thiet doi vdi

✓ 9 v

nhutng sai sot trong yeu co the ton tai trong BCTC.

+ Xac dinh, ltfa chon va xay dung dtfdc thu tuc kiem toan

cd ban thich hdp ve pham vi, quy mo va thdi gian van dung cac
thu tuc kiem toan.

Ve trinh t\J nghien ctiu, danh gia rui ro kiem soat hoan
toan giong nhu trinh tu phan tich, danh gia ve rui ro tiem tang.

c. R u i ro p h a t hien:

- La rui ro xay ra sai sot trong yeu trong tting nghiep vu,
tting khoan muc trong BCTC khi tinh rieng re hoac tm h gop ma

trong qua trinh kiem toan, KTV khong phat hien dtfdc.

Rui ro ph at hien hoan toan phu thuoc vao cong viec kiem
toan. No phu thuoc vao quy trinh, phUdng phap, pham vi va
trinh do, kinh nghiem cua KTV. Rui ro phat hien chinh la kha
n&ng khong phat hien ra gian lan sai sot trong yeu trong qua
trinh kiem toan cua KTV.

Trong mot cuoc kiem toan, v6i mtic rui ro tiem tang va
rui ro kiem soat la co dinh, neu rui ro phat hien cang tang, ttic
la kha nang khong phat hien ra gian lan sai sot trong yeu cang
tang thi rui ro kiem toan cung cang tang. Ngtfdc lai, de ha thap
rui re kiem toan, KTV thtfdng phai ha thap rui ro ph at hien. De

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Chuang 4: Gian ldn va sai sdt - Trgng yeu va rui ro

lain dudc dieu nay, KTV phai nam vutng dtfdc cac yeu to" anh
htfdng den rui ro phat hien do la:

+ Pham vi kiem toan: Neu pham vi kiem toan cang rong
thi kha nang phat hien gian lan, sai sot cang tang len. Tiic la
kha nang khong phat hien ra gian lan sai sot giam di co nghia
la rui ro phat hien giam va ngtfdc lai.

+ PhUdng phap kiem toan: Neu phtfdng phap kiem toan
cang khda hoc, thich hdp va hieu qua thi kha nang p hat hien
cac gian lan, sai sot tang len tiic la nhiing gian lan, sai sot

khong phat hien difdc se giam xuong co nghia la rui ro phat
hien giam va ngtfdc lai.

+ Trinh -do, kinh nghiem va kha nang xet doan nghe
nghiep cua KTV: KTV co trinh do chuyen mon cao,-co nhieu
kinh nghiem va kha nang xet doan tot thi d§ p hat hien dtfdc
nhieu gian lan, sai sot va do do rui ro phat hien se giam va
ngtfdc lai

Viec xac dinh pham vi kiem tdan va ltfa chon phtfdng
phap kiem tdan lai le thuoc vao trinh do, kinh nghiem va kha
nang xet doan nghe nghiep cua KTV. Khong the tuy tien md
rong pham vi kiem toan de han che rui ro phat. hien. Neu KTV
co trinh do cao, nhieu kinh nghiem va kha n&ng xet doan nghe
nghiep tot thi se xac dinh pham vi kiem toan thich hdp va ltfa
chon phtfdng phap kiem toan phu hdp, nhd do se han che dtfdc
rui ro phat hien d mtfc hdp ly (co the chap nh&n dtfdc).

4.3.1.3. Moi quan he giiia cac loai r u i ro tr o n g k ie m

todn

Qua nghien ctfu va trinh bay cac loai rui ro d tren, chd ta
thay rui ro tiem tang, rui ro kiem soat ton tai doc lap nltm ngay

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vao cong viec kiem toan co tien hanh hay khong. Con rui ro
phat hien hoan toan phu thuoc vao cong viec kiem toan. Co rui
ro phat hien la co rui ro kiem toan. Tuy nhien, mUc do cua rui
ro phat hien xay ra va rui ro kiem toan la hoan toan khong
giong nhau, no con phu thuoc vao rui ro tiem tang va rui ro
kiem soat.

Mac du rui ro kiem soat n&m ngay trong hoat dong cua
doanh nghiep nhung no cung giong rui ro p h a t hien d cho thuc
chat day deu la do con ngUdi kiem soat de p h a t hien cac gian
lan, sai sot trong hoat dong cua doanh nghiep. Nhung mot loai
kiem soat de phat hien ngan ngUa gian lan, sai sot do chinh ban
than doanh nghiep thuc hien. Con mot loai kiem soat lai do
chinh KTV thuc hien trong qua trinh kiem toan. Moi quan he
nay dUdc minh hoa thong qua mo hinh sau day:

Bang 4.4

Hoat dong kinh doanh cua
doanh nghiep luon ton tai
nhiing gian lan sai sot

Phat hien gian lan sai sot
bSng cac thu tuc kiem soat
cua he thong KSNB.

Phat hien gian lan sai
bang sot cong viec kiem
toan cua KTV

Kiem toan khong phat hien
het cac gian lan sai sot trong
yeu dan den y kien sai

Rui ro
tiem t&ng

Rui ro
kiem soat

Rui ro
phat hien

Rui ro kiem toan

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Chuang 4: Gian ian va sai sot - Trong yeu va rui ro

Rui ro tiem tang va rui ro kiem soat quyet dinh den khoi
lUdng, quy mo, pham vi chi phi, hien che va thdi gian kiem toan.
Neu rui ro tiem tang va rui ro kiem soat deu cao thi KTV phai
du kien rui ro phat hien la thap. Co nghia la, trong trUdng hdp
nay, KTV phai lam nhieu cong viec kiem toan vdi quy mo, chi
phi kiem toan 16n. Mtic do rui ro phat hien du kien luon co quan
he ngUdc chieu vdi mtic do rui ro tiem tang va rui ro kiem soat.
Mol quan he nay dUdc minh hoa thong qua ma tran nhu sau:

Bang 4.5: Ma tran rui ro

(DU k ien cua KTV ve rui ro phat hien)

Danh gia cua KTV 
ve rui ro k iem soat

Cao T ru n g b in h Thap

Danh gia

cu a KTV

ve rui ro 
tiem tan g

Cao Thap nhat Thap Trung binh

T ru n g binh

Thap Trung binh Cao

Thap Trung binh Cao

. ..

Cao nhat
L

Ma tra n minh hoa ve moi quan he gitia cac loai rui ro do
KTV dii kien thudng dUdc thuc hien ngay trong giai doan lap ke
hoach kiem toan. Tuy nhien, trong thtic tiln khi thuc hanh
kiem toan, neu KTV co bSng chUng de dieu chinh lai rui ro tiem
tang va rui ro kiem soat thi rui ro phat hien cung dUdc KTV
dieu chinh lai.

4.3.2. Mo hinh rui ro kiem toan tron g khau lap ke

hoach k iem toan

Xuat phat tti moi quan he gitia cac loai rui ro trong kiem
toan, de lap ke hoach cho mot cuoc kiem toan, KTV thudng bieu

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thiic tinh sau:

AR= IR x CR x DR
Hay:

Rui ro Rui ro Rui ro Rui ro

~ X X

hiem toan Mem fang Kiem so a t phat hien

AR: la rui ro kiem toan (Audit Risk)
IR: la rui ro tiem tang (Inherent Risk)
CR: la rui ro kiem soat (Control Risk)
DR: la rui ro phat hien (Detection Risk)

Tuy day khdng phai la mot cong thtic toan hoc, song viec
van dung mo hinh nay se giup cho KTV co the xac dinh diidc rui
ro phat hien dii kien mot cach thich hdp diia tren rui ro tiem
tang va rui ro kiem soat da diidc KTV danh gia, cting vdi mtic
rui ro kiem toan co the chap nhan diidc da diidc KTV du kien
triidc cho mot cuoc kiem toan.

Vi du: Trong giai doan lap ke hoach kiem toan, vdi mtic
rui ro kiem toan dii kien co the chap nhan diidc da diidc KTV
xac dinh tti ban dau theo sii chi dao ket hdp vdi mtic do rui ro
tiem tang va rui ro kiem soat da diidc KTV danh gia va du kien
khi da tim hieu d don vi diidc kiem toan thi mtic do rui ro phat
hien do KTV dii kien se diidc xac dinh theo cong thtic:

AR

D R “ IRxC'R

Ket qua rui ro phat hien dii kien tinh diidc se la can cti de
KTV dii kien ve quy mo, pham vi khoi liidng cong viec can kiem
toan thich hdp.

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ChUOng 4: Gian lan va sai sot - Trgng ySu va rui ro

Trong thifc te, viec xac dinh ve pham vi, quy mo va khoi
lifdng cong viec kiem toan dua tren ket qua rui ro phat hien d\i
kien tinh dUdc theo cong thiic tren. C) moi cong ty kiem toan

(doanh nghiep kiem toan) cung co su khac nhau do stf chi dao,
tinh than trong va kha nang xet doan cung nhif kinh nghiem
cua cac KTV 6 cac cong ty kiem toan co sii khac nhau. Qua
trinh van dung nay trong thifc tien thiic sii la mot van de phiic
tap doi vdi cac cong ty kiem toan.

Khi lap ke hoach kiem toan, KTV phai thiic hien cong
viec danh gia rui ro kiem toan. Danh gia rui ro kiem toan la
viec KTV xac dinh rui ro kiem toan co the xay ra la cao hay
thap bao gom: danh gia rui ro tiem tang, rui ro kiem soat va rui
ro phat hien. Cong viec danh gia rui ro kiem toan luon difdc xac
dinh trifdc khi lap ke hoach kiem toan va trUdc khi thiic hien

•I

kiem toan.

Trong thifc te, trifdc khi lap ke hoach kiem toan, thifdng
vdi tinh than chi dao cua cac cong ty kiem toan, de ha thap rui
ro nham dam bao tinh than trong, cac KTV thifdng dii kien va
an dinh miic rui ro kiem toan trong khau lap ke hoach thifdng
thap hdn nuic rui ro kiem toan co the chap nhan difdc nh&m tao
ra mot khoang le an toan cho KTV. Le an toan cang rong thi
KTV cang phai lam them nhieu cong viec kiem toan va chi phi
cang tang. Tuy nhien, viec tao ra mot khoang le an toan rong
den miic do nao cung tuy thuoc vao kinh nghiem va kha n&ng
xet doan nghe nghiep cua moi KTV g&n vdi moi ddn vi difdc
kiem toan.

Viec danh gia rui ro kiem toan (bao gom ca danh gia rui

9 9

ro tiem tang, rui ro kiem soat va rui ro phat hien) cd the difdc
thay doi trong qua trinh thiic hien kiem toan. Vi du: khi thiic

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tin khac biet so vdi thong tin ban dau thi KTV phai thay doi lai
ke hoach thuc hien thii nghiem cd ban cho phu hdp vdi rui ro
tiem tang va rui ro kiem soat da dtfdc KTV dieu chinh lai.

* Moi quan he giiia trong veu va rui ro kiem toan

Trong mot cuoc kiem toan, mtfc trong yeu va rui ro luon
co quan he chat che vdi nhau. Do la mol quan he ti le nghich ttfc
la neu mtfc trong yeu co the chap nhan dtfdc cang tang len thi
rui ro kiem toan se cang giam di va ngtfdc lai. Bdi vi, khi mtfc
sai sot trong yeu co the chap nhan dtfdc cang cao thi kha nang
xay ra rui ro kiem toan se giam xuong. Mol quan he nay co mot
y nghia ra t quan trong doi vdi KTV khi lap ke hoach kiem toan
de nham xac dinh ve noi dung, pham vi, thdi gian (lich trinh)
cua cac thu tuc kiem toan can ap dung. Ch&ng han nhtf khi lap
ke hoach kiem toan, KTV xac dinh mtfc trong yeu co the chap
nhan dtfdc la thap thi rui ro kiem toan se tang len. Trtfdng hdp
nay, de giam mtfc do rui ro kiem toan, KTV co the:

a, Neu KTV dtf kien co the giam mtfc do rui ro kiem soat
da dtfdc danh gia, KTV se thtfc hien b&ng cach mcl rong ho&c
thtfc hien them thii nghiem kiem soat cfe chtfng minh cho viec
giam rui ro kiem soat; hoac

b, Giam ru.i ro phat hien bang cach siia doi lai noi dung,
lich trinh va pham vi cua nhiing thu tuc kiem tra chi tiet da dtf
kien.

Ket qua danh gia mtfc trong yeu va rui ro kiem toan cua
KTV d thdi diem lap ke hdach kiem toan ban dau co the khac
vdi ket qua danh gia d cac thdi diem khac n hau trong qua trinh
kiem toan. Stf khac nhau nay la do stf thay doi tinh hinh thtfc

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Chuang 4: Gian ign va sai sot • Trgng yeu va rui ro

te hoac thay doi hieu biet cua KTV ve dcln vi diidc kiem toan
diia tren ket qua kiem toan da thu th&p diidc. Nhii: lap ke
hoach kiem toan trtfdc khi ket thuc nam tai chinh, KTV da
danh gia mile trong yeu va rui ro kiem toan c&n cii tren dii tinh
ket qua va tinh hinh tai chinh cua ddn vi. Nhiing thiic te, ket
qua va tinh hinh tai chinh nay lai co sii khac biet dang ke so vdi
dii tinh thi ta t yeu KTV phai co sii dieu chinh lai miic trong yeu
va rui ro kiem toan dii tinh nay.

4.3.3. Mot so lifu y khi suf dung mo hinh rui ro kiem
toan

Khi sii dung mo hinh rui ro trong qua trinh lap ke hoach
va thiic hien kiem toan, KTV c&n phai liiu y mot so" van de sau
day:

- Viec van dung mo hinh rui ro trong thiic te la mot van
de phiic tap. Khi van dung se co sii khac nhau giiia cac ddn vi
diidc kiem toan va giiia cac cong ty kiem toan do viec danh gia

rui ro tiem tang, rui ro kiem soat cl cac ddn vi diidc kiem toan co
sii khac nhau va tinh than trong cua moi KTV va cong ty kiem
toan cung co sii khac nhau va miic trong yeu diidc an dinh cung
co sii khac nhau.

- Viec van dung mo hinh rui ro cung phu thuoc vao kha
nang va kinh nghiem xet doan nghe nghiep cua moi KTV.

- Khi lap ke hoach kiem toan KTV thiidng phai an dinh
miic trong yeu hay nhiing sai pham co the chap nhan diidc b

miic thap hdn so vdi miic dung lam can cii de danh gia cua KTV
nhSm tao ra mot khoang le an toan cho KTV trong qua trinh
kiem toan.

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rui ro tiem tang, rui ro kiem soat va rui ro phat hien), trong do
rui ro kiem soat phai dtfdc danh gia ban dau doi vdi cO scl dan
lieu cho tting so" du tai khoan hoac tting loai nghiep vu kinh te
chu yeu. Rui ro kiem soat luon luon khong dtfdc loai trti vi nhting
han che von co cua he thong kiem soat noi bo doanh nghiep.

- Rui ro kiem soat va rui ro tiem tang co quan he chat che
vdi nhau trong mot cuoc kiem toan. Vi vay, KTV phai ket hdp
cting mot luc viec danh gia rui ro tiem tang va rui ro kiem soat.

- Trtfdc khi ru t ra ket luan kiem toan, KTV phai dtfa vao
ket qua thti nghiem cd ban va nhting bang chting kiem toan
khac de khang dinh lai qua trinh danh gia cua minh ve rui ro
kiem soat.

- Rui ro tiem tang va rui ro kiem soat du dtfdc danh gia d
mtfc do thap n h at thi KTV v ln phai thtfc hien cac thti nghiem
cd ban doi vdi cac loai nghiep vu va so" dtf tai khoan trong yeu.

- Rui ro kiem soat d ddn vi co quy mo nho khac vdi ddn vi
cd quy mo ldn, vi he thong kiem soat cd sti khac nhau. d ddn vi
cd quy mo ldn, qua trinh kiem soat tuan thu nguyen tac bat
kiem nhiem, con ddn vi cd quy mo nho lai vi pham nguyen tac
nay. Thtfdng mot ngtfdi kiem nhiem nhieu viec vtia lam, vtia
kiem tra kiem soat. Trtfdng hdp nay, ket luan cua KTV phai
hoan toan diia tren bang chtfng thu dtfdc tti cac thti nghiem cd
ban.

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Chuong 4: Gian lan va sai sot - Trgng yeu va rui ro

CAU HOI ON TAP CHl/CfNG 4

A. CAU HOI TU LUAN

1. The nao la gian lan va sai sot? Nhiing yeu to" anh
hiidng den gian lan va sai sot va chieu hiidng anh hiidng nhii
the nao? Trach nhiem cua ddn vi diidc kiem toan va KTV doi
vcii gian lan va sai sdt (triidc va trong qua trinh kiem toan)?

2. Tai sao gian lan kho phat hien hdn sai sdt? Trach
nhiem cua KTV doc lap trong tiing giai doan (Lap ke hoach
kiem toan va thiic hien ke hoach kiem toan) khi nghi ngd cd
gian lan, sai sdt trong yeu trong BCTC cua ddn vi diidc kiem
toan?

3. Trinh bay trach nhiem cua KTV doc lap doi vdi ddn vi
dUdc kiem toan va doi vdi ben thii 3, khi da phat hien ra gian

_ *)

lan, sai sdt trong BCTC da dUdc kiem toan?

4. The nao la tinh trong yeu trong kiem toan? Trong yeu
cd phai la nhiing khoan muc cd ban, chu yeu, cd so" tien ldn hay
khdng? Danh gia, xet doan va van dung tinh trong yeu trong
kiem toan nhu the nao?

5. The" nao la rui ro kiem toan, rui ro tiem tang, rui ro
kiem soat va rui ro phat hien? Cac yeu td" anh hiidng va trinh tii
nghien ciiu danh gia ve cac loai rui ro nay?

fi. Trinh bay moi quan he giiia cac loai rui ro trong kiem
toan? Neu rui ro tiem tang va kiem soat deu cao thi tai sao phai
lam nhieu cong viec kiem toan? Cd quan diem cho rSng bat ky

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thi chftc chan rui ro kiem toan se cao. Noi nhu vay co dung
khong? Tai sao?

7. Trinh bay moi quan he giiia trong yeu va rui ro trong
kiem toan? Tai sao nhiing sai pham trong yeu co the chap nhan

duoc cang tang len thi rui ro kiem toan cang giam di?

B. CAU HOI TRAC NGHIEM KHACH QUAN

Hay chon cac cau trd ldi dung> dien vao cho tro n g 
hoac sita nhiing cho s a i tron g cac cau hoi sau:

1. Gian lan la hanh vi co"y nen deu diidc coi la trong yeu.

a. Dung b. Sai

2. Sai sot la hanh vi khong co y nen khong bao gid diidc
coi la trong yeu.

a. Dung b. Sai

3. Moi gian lan, sai sot da phat hien trong qua trinh kiem
toan, KTV deu phai bao cao cho chu doanh nghiep.

a. Dung b. Sai

4. Kha nang phat hien ra gian lan luon cao hdn kha nang
phat hien ra sai sot.

a. Dung b. Sai

5. Kha nang phat hien ra gian lan, sai sot luon cao hdn
nhiing gian lan, sai sot ton tai trong BCTC.

a. Dung b. Sai

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Chuang 4: Gian ian va sai sot - Tr<?ng yeu va rui ro

6. Moi gian lan sai sot khi phat hien trong qua trinh kiem

toan, KTV deu phai gitf bi mat cho chu doanh nghiep khong
duoc tiet lo ra ben ngoai.

a. Dung b. Sai

7. Moi gian lan sai sot deu anh htfcing den BCTC.

a. Dung b. Sai

8. Moi gian lan sai sot deu anh htfcing den thong tin trong
BCTC.

a. Dung b. Sai

9. Sai pham do gian lan gay ra doi khi khong phai la
trong yeu.

a. Dung b. Sai

10. Sai pham co the chap nhan dtfdc tang len thi rui ro
kiem toan se giam xuong.

a. Dung b. Sai

11. Rui ro phat hien quyet dinh rui ro kiem toan.

a. Dung b. Sai

12. Moi quan he giQa rui ro kiem soat, rui ro tiem tang va

rui ro phat hien luon la moi quan he ngtfdc chieu.

a. Dung b. Sai

13. Khi phat hien ra gian lan, sai sot trong qua trinh
kiem toan, cong viec tiep theo cua KTV la:

a. Bao cao vdi cac cd quan chtfc n&ng.

b. Yeu cau chu doanh nghiep dieu chinh, sfta doi.

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BCTC.

d. Tat ca cac trtfdng hdp tren.

e. Khong phai mot trong cac trtfdng hdp tren.

14. Kiem toan nhin ttf goc do phat hien gian lan, sai sot.
Do la mot qua trinh:

a. Tim kiem moi gian lan, sai sot trong BCTC.

b. Phat hien moi gian lan va chi nhtfng sai sot trong .
yeu trong BCTC.

c. Phat hien moi gian lan va sai sot trong yeu trong
BCTC.

d. Khong phai mot trong cac trtfdng hdp tren.

15. KTV phat hien gian lan va sai sot trong BCTC nhSm
muc dich:

a. Xii ly doi vdi doanh nghiep.

b. Tinh lai so" thue phai nop cho nha ntfdc.

c. Bao cao vdi cd quan chtfc nang va cd quan chu
quan de xii ly.

d. Danh gia anh htfdng trong yeu cua nhtfng gian
lan, sai sot den BCTC.

e. Tat ca cac trtfdng hdp tren.

f. Khdng phai mot trong cac trtfdng hdp tren.

f 0 9

16. Tinh trong yeu trong kiem toan dtfdc hieu la:
a. Qui mo, do ldn cua mot khoan muc.

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Chuong 4: Gian lan va sai sot - Tr<png yeu va rui ro

b. Ban chat cua mot khoan muc.

c. Mot van de xet doan nghe nghiep ve sai pham.
d. Mot sai pham co do ldn co" dinh.

e. Tat ca cac trudng hop tren.

f. Khdng phai mot trong cac trudng hop tren.
17. Rui ro kiem toan phu thuoc vao:

a. Rui ro tiem tang.
b. Rui ro kiem soat.
c. Rui ro phat hien.

d. Rui ro khi lap ke hoach.

e. Rui ro khi lap bao cao kiem toan
f. Tat ca cac trudng hdp tren.

g. Khdng phai mot trong cac trUdng hdp tren.

18. Qui md, pham vi va khoi lUdng cong viec kiem toan
cang ldn thi:

a. Rui ro kiem toan cang cao.
b. Rui ro phat hien cang cao
c. Rui ro kiem toan cang thap.
d. Rui ro phat hien cang thap.
e. Tat ca cac trudng hdp tren.

f. Khdng phai mot trong cac trUdng hdp tren.

19. Khi nghien cUu ve gian lan sai sdt, cd quan diem cho
rSng:

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tin trong BCTC.

b. Chi nhting gian lan va sai sot trong yeu mdi anh
hudng den thong tin trong BCTC.

c. Moi s a i sot k h o n g a n h hUdng d e n t h o n g t i n t r o n g

BCTC

d. Chua co quan diem nao dung.

20. Khi phat hien gian lan, sai sot trong qua trinh kiem
toan, KTV phai bao cao va yeu cau chu doanh nghiep dieu
chinh stia doi. Co mot so quan diem sau:

a. Chi stia chtia nhting sai sot.
b. Khong dUdc stia doi gian lan.

c. Chi dUdc stia ddi gian lan, sai sot khong trong yeu.
d. DUdc stia ddi tat ca nhting gian lan, sai sot ca
trong yeu va khong trong yeu.

e. Chi dUdc stia doi nhting gian lan, sai sot trong
yeu.

f. Khong phai mot trong cac trUdng hdp tren.

21. Moi gian lan, sai sot khi phat hien trong qua trinh
kiem toan, KTV deu yeu cau ddn vi kiem toan stia chtia.

a. Dung b. Sai

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