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 ngoaib. Moi gian lan sai sot deu a[r]
Trang 1Ths Dau Ngoc Chau
GIAO TRINH
LY THUYET KIEM TOAN
(Tai ban Ian th ti hai)
NHA XU AT BAN TAl CHINH
Ha Noi - 2009
Trang 2Chuang 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
Trang 3Cac thuat ngii trong dinh nghia nay dUdc hieu nhu sau:
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
chd viec danh gia thong tin Thdng tin dude kiem toan co the la
9nhOng thong tin dtfdc lUdng hoa hoac nhGng thong tin co the so
Trang 4Chuang 1: Nhung van de co ban cua kiem toan
ta i c h in h hoac th o n g tin phi tai chi'nh.
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
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
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
Trang 51.2 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
“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
Trang 6Chuong 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
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
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
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 caukiem 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,
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
Trang 7kiem tra mot cach doc lap trong noi bo vdi ten goi la kiem toan
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
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
Trang 8Chuong 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
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
Trang 9Triidc 1975, d mien Nam niidc ta da c6 hoat dong kiem
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
Trang 10Chuang 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
Trang 11trien, cac hien tUdng 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
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:
Trang 12Chuong 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
Trang 13kinh te ngay cang phiic ta p va md rong T ro n g dieu kien do,
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:
Trang 14ChUOng 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 tuvan)
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
Trang 15Ve qua khU, doi vdi cac sii kien da n ay sinh, kiem to a n vdi tu 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
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 TOAN1.4.1 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
tUdng tro n g viec kiem tra , d a n h gia ve tin h t r u n g thiic, hdp ly
Trang 16Chuang 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
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
Trang 17- Do tin cay cua tai lieu ke toan.
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
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
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 -/
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£
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
Trang 18Chuong 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
Trang 19Chinh 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
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
Trang 20Chuang 1: Nhung van de ca ban cua kiem todn
Doi vdi kiem todn noi bo • •
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
Trang 211.5 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
Trang 22Chuong 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
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
Trang 23thUdng diidc xac d in h m ot cach de d a n g g i n lie n vdi cac t h u tuc, 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
Kiem to a n BCTC la loai kiem to a n n h lm kiem t r a va xac
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
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
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
Trang 24Chuang 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
Trang 25b 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
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
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
toan n h lm thu thap bang chUng kiem toan cho cac noi dung va
Trang 26Chuong 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
9toan 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 kiemtoan
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
Trang 27mile kiem to a n vOfa co tin h b a t buoc viia co tin h ho trd, h u d n g
chiic kiem to an va cac to chiic khac sii d u n g lam thudc do c h u 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
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
Trang 28Chuong 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
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,
Trang 29Cau tr u e , noi d u n g va h in h thufc p h a p ly c u a he
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
Trang 30Chuang / 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
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
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.
Trang 31Q u y t r i n h s o a n th a o va co n g bo" c h u a n m iic k ie m
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
Trang 32Chuang 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
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
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:
Trang 33Thtrc 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
Trang 34Chuang 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
Trang 35Phu luc 1.3: • • Cac Chuan mUc • kiem toan cua Viet Nam •
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
Trang 36Chuong 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
10 310„ Hieu biet ve tinh hinh kinh doanh
Knowledge o f the Business
31V
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
39
Trang 37Audit Considerations Relating to Entities Using Service Organizations
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
2 0 ! 510,, Hop dong kiem toan nam dau tien - so" dtf dau ky
Initial Engagements - Opening Balances
Kiem toan cac Udc tmh ke toan
Audit of Accounting Estimates
Trang 38Chuong 1: Nhung van de co ban cua kiSm toan
25 550v Cac ben lien quan
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
700 - 799: Ket luan va bao cao kiem toan•
32 700, Bao cao kiem toan ve BCTC
The Auditor's Report on Financial Statements
Trang 39Other 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
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.)
Trang 40Chuang 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
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