Ky xao phong van thanh cong se tang them hieu ltfc va hieu qua cua cuoc kiem toan... GIAO TRiNH LY THUYET KIEM TOAN.[r]
Trang 1Chuong 5: Ca sa ddn lieu va bdng chung kiem toan
cung giup KTV xac dinh dtfdc cac b&ng chting kiem toan can thiet phai thu thap de co the dat dtfdc cac muc tieu kiem toan dat ra Khai niem cd sd dan lieu cung tac dong den KTV trong
ca ba giai doan ciia qua trinh kiem toan, do la lap ke hoach kiem toan, thuc hien kiem toan va ket thuc kiem toan
De co the n lm dtfdc khai niem ve cd sd d in lieu trtfdc het chting ta can xem xet qua trinh xti ly mot nghiep vu kinh t§ trong ddn vi tti khi b i t dau den khi cac nghiep vu nay dtidcphan anh vao he thong BCTC cua ddn vi
Khdi d a u mot sii kien kinh te bao gid cung phat sinh tti nhu cau tieu dting mot nguon lUc cho hoat d6ng trong ddn vi, nhu cau nay dUdc chuyen den cho cac bo ph&n quan ly chtic nang trong ddn vi xti ly Cac bo phan nay se xem xet danh gia
Trang 2GIAO TRlNH LY THUYET KIEM TOAN
tinh xac thuc va sU can thiet cua nhu cau nguon ltfc cho hoat dong cua don vi Tren cd sd sii danh gia nay cac nha quan ly ddn vi se dua ra quyet dinh cho phep nghiep vu kinh te dude thuc hien, viec dua ra quyet dinh cho cac nghiep vu kinh te dUdc thuc thi tuy thuoc vao dac diem quan ly cua tUng ddn vi, tuy thuoc vao tUng loai nghiep vu cung nhu sii uy quyen va phe
chuan dude quy dinh trong tUng ddn vi cu the
Sau khi dUdc cho phep, cac nghiep vu kinh te se dUdc cac
bo phan co trach nhiem trong ddn vi to chUc thuc hien Trong qua trinh to chUc thuc hien ddn vi se thuc hien qua trinh kiem soat cac hoat dong nay de dam bao cac nghiep vu dUdc thuc thi thed dung cac quyet dinh da dUdc ban hanh va phu hdp vdi cac quy che, che d6, cac van ban phap luat hien hanh Cung trong qua trinh to chUc thiic hien cac nghiep vu kinh te cac chting tti
ke toan se dUdc tao lap, cac chting tti ke toan trU6c het se chting minh cho cac nghiep vu kinh te da thiic te xay ra va dam bao cho cac nghiep vu nay da dUdc kiem soat theo dung cac quy dinh hien hanh
Sau khi cac chUng tti ke toan phat sinh no se dUdc bo phan ke toan cua ddn vi tien hanh xti ly theo quy trinh nghiep
vu cua ke toan Tru6c het cac chting tti nay se dUdc hoan chinh, dUdc kiem tra tinh hdp le, hdp phap Sau do chting se dUdc phan loai, danh gia, tmh toan va tg chUc ghi chep vao cac so ke toan chi tiet, so ke toan tong hdp Cu6"i cting cac nghiep vu kinh te se dtidc tong hdp va ghi vao so cai cac tai khoan lien quan Sau mot qua trinh kiem tra, doi chieu so" du va so" luy ke ph at sinh tren so cai va cac so ke toan chi tiet se dUdc phan anh vao cac BCTC theo dung cac quy dinh hien hanh
Trang 3Chuang 5: Ca so dan tieu va bang chting kiem toan
Chung ta co the tom tat quy trinh xii ly mot nghiep vu kinh te theo so' do sau:
S o do 5.1: Quy trin h x ti ly cac nghiep vu k in h te p h a t sin h
Nhtf vay, de co the phan anh cac nghiep vu kinh te phat sinh tai ddn vi vao he thong BCTC cua ddn vi, cac stf kien naybat buoc phai trai qua mot loat cac khau xti ly C) ta t ca cac khau xti ly nay doi hoi cac nha quan ly cua ddn vi phai co diidc cac dam bad, cac chiing cii chac chan de khfing dinh rltng cac sii kien kinh te" phat sinh neu du dieu kien se dUdc ghi nhan vao
he thong BCTC cua ddn vi mot each trung thiic va hdp ly
De cong nhan va cho pfiep mot sii kien kinh te co the dtfdc thuc hien, cac nha lanh dao ddn vi phai thiic hien sii phe
chuan cua minh doi vdi cac sii kien nay Viec phe chuan de chd phep cac sii kien kinh te thudng dUdc thuc hien tren cd sd cac quyet dinh cua cac nha lanh dao ddn vi Khi cac sii kien kinh te phat sinh, de cong nhan cac sU kien nay da thuc te xay ra chung se dUdc ghi nhan tren cac chUng tU ke toan, cac chUng tU nay phai hoan toan hdp phap hdp le va c6 day du chU ky ciia nhting ngUdi c6 lien quan
Tren cd sd cac chting tti ke toan, he thong ke toan ciia ddn
vi se sii dung cac phUdng phap ke toan de tien hanh xti ly, ghi nhan, phan anh cac sU kien nay de roi cuoi cung se phan anh
Trang 4GIAO TRINH LY THUYET KIEM TOAN
no vao he thong BCTC cua ddn vi Tat ca qua trinh xti ly cua he
thong ke toan cung phai dtfdc thtfc hien tren mot he thong giay
td, so sach va tai lieu ke toan phti hdp Toan bo cac tai lieu ke
toan nay cung phai dtfdc nhtfng ngtfdi co trach nhiem phe
chuan va ky xac nhan
Cac quyet dinh cua cac nha quan ly ddn vi khi cho phep
cac stf kien kinh te dtfdc thtfc hien, cac chtfng ttf ke toan phat
sinh, cac so lieu, tai lieu, so sach ke toan va cac tai lieu co lien
quan khac tao nen mot cd sd va la can ctf de dam bao cac khoan
muc va cac thong tin dtfdc trinh bay tren BCTC cua ddn vi dtfdc
lap ra hoan toan phti hdp vdi cac thong le, chuan mtic va che do
ke toan hien hanh Cac tai lieu do da hinh than h nen mot cd sd
d^n lieu cua BCTC
Nhtf vay, co' sd ddn lieu cua BCTC la can cti cua cac
khoan muc va thong tin trinh bay trong BCTC do Giam doc
(hoac ngiidi dting dau) dcfn vi chiu trach nhiem lap tren ccf sd
cac chuan miic va che do ke todn quy dinh Cac can cti nay phai
dtidc the hien ro rang hoac co cd sd doi vdi tiing chi tieu trong
BCTC.
Ttfng bo phan va khoan muc cau than h khac nhau cua
BCTC thi co cd sd d in lieu cu the khong giong nhau Cd sd d in
lieu cua mot chi tieu va bo phan tren BCTC bao gom cac can ctf
cho nhieu khia canh khac nhau cua cac thong tin va bo phan
n&y Tuy nhien, mot cd sd d in lieu phai bao gom cac can ctf de
gidi trinh tren cac khia canh chu yeu sau (cac yeu to" dan lieu):
- S ii hien hitu\ Mot khoan tai san, nguon von chu sd htfu hay m6t khoan nd phai tra dtfdc phan anh tren BCTC cua ddn
vi tai thdi diem bao cao la phai thtfc te ton tai tai thdi diem d6
Trang 5Chuang 5: Co so ddn lieu va bdng chung kiSm toan
Cac nha lanh dao ddn vi phai co nhiing can ctf thoa dang de chiing minh cho su ton tai cua cac khoan muc nay Doi vdi mot so" khoan muc tai san sU hien hiiu con bao gom ca cac yeu cau
ve chat lUdng cua cac tai san duoc phan anh
- Quyen va nghia vu: Hau het cac khoan tai san tren BCTC phai thuoc sd hUu cua ddn vi, vdi mot so" khoan tai san neu khong thuoc quyen sd hUu cua ddn vi thi chung chi dtfdc phan anh trC'n bao cao tai chinh khi ddn vi co quyen kiem soat lau dai vdi cac tai san nay va phai dap tfng yeu cau cua cac chuan mUc ke toan co lien quan (vi du: tai san co" dinh thue tai chinh) Doi vdi cac khoan cong nd dUdc phan anh, tren cac BCTC thi ddn vi dang cd nghia vu phai thanh toan thiic te" doi vdi cac khoan nd nay
- Sit phat sinh: Mot su kien hay mot nghiep vu kinh te" da dUdc ghi chep vao he thong so ke" toan cua ddn vi va dUdc phan anh vao BCTC thi phai thtfc sU phat sinh va cd lien quan den thdi ky bao cao
- Sit tinh todn va danh gia. Bao gom mot so khia canh
sa u:
+ Sit danh gia: Mot khoan tai san, cong nd, von chu sd hUu, thu nhap va chi phi phai dUdc ghi chep theo gia tri thich hdp tren cd sd nguyen tac ke" toan, cac chuan miic ke" toan hien hanh hoac dUdc chap nhan phd’ bien
+ Sit tinh toan: Cac su kien va nghiep vu kinh te" khi ghi nhan phai dUdc ghi nhan dung gia tri cua nd Cac so" lieu va phep toan khi thuc hien phai dam bao tinh toan chinh xac ve mat toan hoc va khong cd sai sdt
Trang 6GIAO TRINH LY THUYET KIEM TOAN
- Sii phan loai va hack todn. Bao gom cac khia canh chuyeu sau:
+ Day du: Toan bo tai san, cac khoan nd, cac khoan doanh thu, chi phi, cac nghiep vu hay giao dich da xay ra va co lien quan den ky bao cao phai dtfdc ghi chep day dii trong he thong so ke toan cua ddn vi va phai dtfdc bao cao day du trong
he thong BCTC
+ Tinh dung dan: Cac khoan muc tai san, cong nd, nguon von chu sd huu, cac khoan chi phi, doanh thu phai dtfdc phan loai mot cach dung dan theo yeu cau cua cac chuan mtfc va che
do ke toan Cac khoan muc nay cung phai dtfdc ghi nhan va phan anh theo dung cac trinh ttf, sd do tai khoan va phtfdng phap ke toan hien hanh hoac dtfdc thtfa nhan
+ Tinh dung ky: Mot nghiep vu va stf kien kinh te phat sinh phai dtfdc ghi nhan theo nguyen tac ke toan don tich, ttfc
la dUdc ghi nhan vao ky ke toan ma chung phat sinh ma khong can cOf vao stf phat sinh cua dong tien Khong co mot stf kien va nghiep vu kinh te nao dUdc ghi nhan sdm khi chtfa du dieu kien ghi nhan hoac dtfdc ghi nhan muon so vdi ky ma chung phat sinh Khia canh nay dac biet quan trong vdi cac khoan doanh thu va chi phi vi no lam anh htfdng trtfc tiep den ket qua kinh doanh ciia ky bao cao va cac ky co lien quan khac
- T o n g hap va cong bo. Bao gom cac khia canh chii yeusau:
+ Cong don (Tong hdp): So' lieu cong don tren cac tai khoan va so ke toan phai dtfdc tinh toan mot cach chinh xac, viec luan chuyen so lieu gitfa cac so ke toan chi tiet va so ke toan tong hdp dam bao khong co sai sot So" lieu tren cac so ke
Trang 7Nhu vay, co the khai quat cd sd dan lieu bang nhtfng diem cd ban sau (Bang so 5.1)
B an g so 5.1: Cac ctf sd d a n lie u c u a BCTC
Stf trinh bay va cung cap thong tin (cua) cac bo phan^ trong bao cao tai chinh:
- Hien htfu
- Quyen va nghia vu
- Phat sinh
- Tmh toan va danh gia
- Phan loai va hach toan
- Tong hdp va c6ng bo
Cac cd sd dan lieu co tac dung quan trong doi vdi ca 3 giai doan cua qua trinh kiem toan la giai doan lap ke hoach, giai doan thtfc hien va giai doan ket thuc kiem toan
Trong giai doan lap ke hoach kiem toan, viec hieu biet ro
ve cd sd dan lieu se giup KTV xac dinh dtfdc kha n&ng cac rui ro
va sai pham co the xay ra trong BCTC cua ddn vi noi chung cung nhu d cac chi tieu va bo phan cau thanh tren bao cao noi rieng Cd sd dan lieu cung la can ctf giup KTV xac dinh dtfdc
Trang 8GIAO TRINH LY THUYET KIEM TOAN
nhutng mat xich va thu tuc kiem soat cd ban dtfdc ddn vi xay diing va duy tri nham kiem soat cac khia canh cua hoat dong trong ddn vi Tti nhting hieu biet nay KTV se xac dinh, liia chon cac thti tuc va trinh tit kiem toan phti hdp nham thu th ap dtfdc dly du cac bang chting kiem toan can thiet cho viec danh gia he thong kiem soat noi bo cung nhtf cac nghiep vu va so" dut cua cac tai khoan Day la nhting noi dung quan trong de xay diing mot chtfdng trinh kiem toan phti hdp cho tting khoan muc, bo phan cung nhtf toan bo bao bao tai chinh
Trong giai doan thtfc hien kiem toan, cd sd dan lieu se giup KTV luon xac dinh dtfdc muc tieu cac thti nghiem minh dang thiic hien, tren cd sd do co the diia ra cac quyet dinh co hieu qua nhat cho cuoc kiem toan
Trong giai doan ket thuc kiem toan, cd sd dan lieu la can cti de KTV xac dinh va danh gia tinh day du va thich hdp cua cac bang chting thu thap diidc v6i cac muc tieu kiem toan da diidc thiet lap, tti do danh gia diidc mtic do thoa man ve kiem toan Tti do se gitip KTV dtfa ra cac quyet dinh co lien quan den cac thu tuc kiem toan can thtfc hien bo sung cung nhtf nhting nhan dinh danh gia ve cac chi tieu bo phan dtfdc kiem toan va toan bo BCTC
5.1.2 Giai trinh cua cac nha quan ly
Khi trinh bay va cong bo" cac thong tin tren BCTC cua ddn vi, cac nha quan ly phai chiu trach nhiem ve mtic do trung thtic va hdp ly cua toan bo BCTC cung nhtf cua tting chi tieu va
bo phan dtfdc trinh bay tren BCTC
De khang dinh cac BCTC cua ddn vi dtfdc lap ra hoan toan trung thiic, hdp ly va tuan thu cac chuan mtfc va che" do ke
Trang 9Chaang 5: Co so dan iifu va bang chCmg kiem toan
11 - -ii ■ J - ' ■ ■ " 1 ■ 1 ■
toan hien hanh, cac nha quan ly ddn vi phai c6 trach nhiem bao quan, ltfu trti va giai trinh cac thong tin, tai lieu la cd sd de hinh thanh nen cac chi tieu va bo phan cua BCTC Cac thong tin, tai lieu nay doi hoi phai difdc trinh bay theo tiing khia canh cua tting chi tieu va bo phan tren BCTC ttic la theo tting yeu to" dan lieu cu the
Thong thtfdng, stf giai trinh cua cac nha quan ly ddn vi dtfdc thiic hien thong qua viec cung cap cac thong tin, tai lieu co lien quan den cac nghiep vu, cac khoan tai san, cong nd, nguon von chu sd htiu, cac khoan doanh thu va chi phi phat sinh trong
ky Cac thong tin, tai lieu do co the la cac quyet dinh, cac hdp dong da dtfdc ky ket, cac ban thanh ly, quyet toan hdp dong, cac bien ban kiem ke tai san, cac bien ban doi chieu cong nd, cac chting tti ke toan phat sinh trong ky, cac so sach, tai lieu ke toan va cac tai lieu co lien quan khac
Tuy nhien, trong qua trinh kiem toan khi cac tai lieu dtfdc cac nha quan ly ddn vi cung cap chtfa day du de KTV co the dtfa ra ket luan, KTV co the phai yeu cau cac nha quan ly ddn vi cung cap cac giai trinh bang van ban ve cac van de ma KTV xet thay co anh htfdng trong yeu den BCTC Viec yeu cau cac nha quan ly ddn vi cung cap cac giai trinh bang van ban cung giup KTV co the han che dtfdc nhtfng hieu lam gitia KTV
va cac nha quan ly ddn vi
Cac van de ma KTV yeu cau cac nha quan ly ddn vi giai trinh bang van ban co the gidi han trong cac van de rieng le, hoac tong hdp c6 anh htfdng trong yeu den BCTC Trtfdng hdp xet thay can thiet, KTV phai thcng bao vdi cac nha quan ly ddn
vi biet ro y kien cua minh ve tinh trong yeu cua cac van de can phai giai trinh
Trang 10GIAO TRINH LY THUYET KIEM TOAN
Trong qua trinh kiem toan, cac nha quan ly ddn vi co the gtfi ban giai trinh tdi KTV va cong ty kiem toan mot cach tii nguyen hoac theo yeu cau cu the cua KTV Tuy nhien, khi cac ban giai trinh nay co lien quan den nhiing van de trong yeu cua BCTC, KTV can phai lam cac cong viec sau:
- Thu thap blng chiing kiem toan tii cac thong tin d trong ddn vi hay ngoai ddn vi de xac nhan nhiing giai trinh cua cac nha quan ly ddn vi;
- Danh gia sii hdp ly va nhat quan giiia ban giai trinh vdicac bang chiing khac ma KTV thu thap diidc;
- Xac djnh miic do hieu biet cac van de da diidc giai trinhcua ngiidi lap giai trinh
Cac ban giai trinh cua cac nha quan ly ddn vi khong the thay the diidc cac bang chiing khac ma KTV thu thap diidc Doi vdi mot so' van de co anh hiidng trong yeu den BCTC, mac du nd
da diidc cac nha quan ly ddn vi giai trinh, KTV v ln phai tien hanh thu thap cac bang chiing kiem toan lien quan neu cd the thu thap diidc Ngtfdc lai, neu cac bang chiing nay cd the thu thap diidc nhtfng KTV khdng thu thap se d in den stf gidi han
ve pham vi kiem toan Cung can phai ltfu y r in g trong mot so trtfdng hdp, cac ban giai trinh cua cac nha quan ly ddn vi la bang chiing kiem toan duy nhat ma KTV thu thap dtfdc
Khi cac giai trinh cua cac nha quan ly ddn vi cd mau
th u ln vdi cac bang chiing kiem toan khac ma KTV thu thap dtfdc va trong mot so trtfdng hdp KTV phai tien hanh xac minh lai mtfc do tin cay cua cac bang chiing da thu thap dtfdc va cac giai trinh cua cac nha quan ly ddn vi
Trang 11C h u a n g 5: C a s d d d n i i$ u v a b d n g c h u n g k i e m t o a n
Neu cac nha quan ly ddn vi ttf choi cung cap cac giai trinh
ma KTV yeu cau se lam gidi han pham vi kiem toan, thi tuy
thuoc vao mtfc do gidi han KTV phai dtfa ra y kien “chap nhan
ttfng phan” hoac y kien “ttf choi” Trong trtfdng hdp nay KTV
cung phai danh gia lai do tin cay cua tat ca cac giai trinh khac
ma cac nha quan ly ddn vi da thtfc hien trong qua trinh kiem
toan va xem xet mtfc do anh htfdng cua n6 den BCTC
5.1.3 Muc tieu kiem toan ch u ng va muc tieu k iem toan dac thu
Viec lap va trinh bay BCTC trung thtfc, hdp ly, phu hdp
vdi cac chuan mtfc va che do ke loan hien hanh la trach nhiem
cua chu doanh nghiep De dat muc dich kiem toan toan dien cac
BCTC noi chung, ttfc la de dtfa ra cac y kien nhan xet ve BCTC
cua ddn vj, KTV phai xem xet, kiem tra rieng biet cac bo phan,
khoan muc cua chung
Muc tieu kiem todn tiing bo phan cua BCTC la nham thu
thap day du chiing cit xac ddng ve moi khia canh lam cd sd xac
9
nhan cho tiing bo phan diidc kiem todn.
De co the dtfa ra muc tieu kiem toan rieng biet cho moi
khoan muc, ngtfdi ta co gang dtfa ra nhtfng muc tieu kiem toan
chung co the ap dung cho moi khoan muc Cac muc tieu kiem
toan chung (General audit objectivies) nay dtfdc hinh thanh
tren cd sd dan lieu
- Sii hien hiiu: KTV can thu thap cac bang chting ve sti
hien cd cua tai san va nguon von dtfdc phan anh tren bang can
ddi ke toan bang cac ky thuat va thu tuc kiem toan thi'ch hdp
cho ttfng bo phan va khoan muc
1
Trang 12GIAO TRINH.LY THUYET KIEM TOAN
Cac ky th u at kiem toan thich hop de co the thu thap bang chiing kiem toan lien quan den muc tieu nay la kiem tra vat chat (ap dung doi vdi nhiing tai san htiu hinh), thiic hien cac thu tuc xac nhan vdi cac ben co lien quan, kiem tra cac chiing tii tai lieu chiing minh cho sii ton tai cua cac khoan tai san va nguon von (doi vdi tai san vo hinh, nguon von chu sd hiiu) Tuy nhien, khong phai luc nao KTV cung co the ap dung diidc cac thu tuc kiem toan nay, trong trtfdng hdp pham vi kiem toan
bi gidi han KTV co the ap dung cac thu tuc kiem toan thay the mot cach phu hdp nham co diidc cac bang chiing kiem toan can thiet
- S i/ phat sinh: KTV can thu thap day du cac bang chiing nham dam bao toan bo cac sii kien, cac nghiep vu kinh te, cac khoan doanh thu va chi phi da diidc ke tdan ddn vi ghi chep vao
he thong so ke toan cua ky bao cao la thiic sii phat sinh thiic te tai ddn vi
Cac chiing tti ke toan va cac tai lieu co lien quan diidc cong nhan la hdp phap va hdp le la mot dam bao cho sii phat sinh cua cac nghiep vu nay Trong mot so triidng hdp KTV co the thiic hien cac ky thuat kiem toan khac de thu thap cac bang chting cho sii phat sinh cua cac nghiep vu va sti kien nay, nhii: thiic hien viec lay xac nhan cua ben thti ba co lien quan, hoac kiem tra so phat sinh cua cac tai khoan co lien quan trong ky bao cao hoac ky sau
- Quyen va nghia vu:
Sti ton tai va hien co cua tai san khong dam bao cho chung thuoc quyen sd htiu ctia ddn vi Nhieu tai san hien co tai ddn vi nhiing khong thuoc sd htiu cua ho, vi du cac loai vat ta
Trang 13Chuong 5: Co so ddn ii$ irv d bang chung kiem todn
hang hoa nhan giti ho, nhan gia cong, tai san co" dinh thue hoat dong Theo quy dinh cua cac chuan miic va che do ke toan hien hanh chi’ nhting tai san thuoc quyen sc( htiu hoac quyen kiem soat lau dai cua ddn vi (tai san co dinh thue tai chinh) mdi dUdc phan anh va trinh bay tren cac BCTC, nhutng tai san con lai do ddn vi dang nSm giti va sti dung se diidc phan anh tren cac chi tieu ngoai bang Vi vay KTV phai thu thap cac bang chting ve quyen sd htiu (hdac quyen kiem soat lau dai) cua ddn vi doi vdi cac tai san da phan anh tren BCTC bang cach xem xet can than cac tai lieu, chting tti lam can cti phap ly lien quan
Doi vdi cong nd phai tra, can phai cd bang chting xac nhan nghia vu cua ddn vi dang ton tai
- Sit tinh todn va danh gia:
+ Su danh gia: KTV can phai xem xet viec danh gia tai san (bao gom ca ngoai te, vang bac ), cong nd, won chu sd htiu, thu nhap va chi phi cua ddn vi cd phu hdp vdi cac nguyen tac ke toan va che do ke toan hien hanh hoac diidc chap nhan pho bien hay khong De thiic hien muc tieu nay, KTV can chu y:
• Cac chinh sach ke toan ma ddn vi ap dung de danh gia
cd dting vdi cac chuan miic, che do ke toan hay khong?
• Viec ap dung phiidng phap danh gia cd hdp ly va nh atquan khdng?
• Cach tinh toan trong qua trinh ap dung nguyen tac danh gia cd chinh xac khdng?
Ngoai ra, doi vdi mot so tai san cua ddn vi nhii: hang ton kho, cac khoan dau tii, nd phai thu theo yeu cau cua cac chuan miic ke toan viec phan anh gia tri cua cac tai san nay tren
Trang 14GIAO TRiNH LY THUYET KIEM TOAN
BCTC khong dtfdc cao hdn gia tri thuan co the thtfc hien dtfdc cua chung Do vay, trong qua trinh kiem toan tai cac ddn vi neu xuat hien cac bang chting cho thay kha nang gia tri thu an co the thuc hien dtfdc cua cac tai san nay co xu htfdng nho hdn gia goc cua chung, KTV se phai xem xet danh gia tinh phu hdp cua cac khoan dtf phong da dtfdc ddn vi trich lap Tinh hdp ly cua cac khoan dtf phong dtfdc trich lap se anh htfdng ttfdng doi ldn den mtic do trung thtic va hdp ly cua cac chi tieu dtfdc trinh bay tren Bang can doi ke toan va Bao cao ket qua kinh doanh va thtfdng anh htfdng rat ldn den quyet dinh cua nhting ngtfdi sti dung cac thong tin tai chinh cua ddn vi
+ Stf tinh toan: Theo muc dich nay, KTV phai thu thap day du cac bang chting kiem toan nham dam bao cac stf kien va nghiep vu kinh te phat sinh trong ky dtfdc ke toan cua ddn vi ti'nh toan va ghi chep dung gia tri De thtfc hien dtfdc muc tieu kiem toan nay, KTV co the stf dung mot so" ky th u a t chu yeu sau:
Tien hanh tmh toan lai de kiem tra do chinh xac ve so" hoc ciia cac phep tinh ma ddn vi da thtic hien, thtfc hien qua trinh phan tich nham xem xet cac kha nang nham lan co the co trong qua trinh tmh toan
- Si/phan loai va hach todn:
+ Tinh day du: Theo muc tieu kiem toan nav, KTV phai
co bang chting de chting minh rang moi nghiep vu, tai san, cong nd deu dtfdc ghi chep va phan anh day dti tren BCTC De thiic hien muc tieu nay KTV can phai thiic hien nhieu thu tuc kiem toan ket hdp: Tien hanh kiem tra cac thu tuc kiem soat noi bo ddn vi ap dung de dam bao cac nghiep vu phat sinh dtfdc ghi
Trang 15Chuong 5: Co sd ddn li$u va bdng chCmg kiem toan
c hep day du; th u c hien cac t h u tuc p h a n tich va d a n h gia nh&m xac dinh k h a n a n g co th e bo sot cac n g h i e p v u t a i ddn vi; t ie n
h a n h doi c h ie u so" lieu giUa cac chUng tU k e t o a n v a so" lieu t r e n cac so ke" t o a n co lien quan; kiem t r a cac k h o a n m u c co lien
q u a n de loai bo k h a n a n g n g h iep vu dUdc p h a n a n h vao cac
k h o a n m u c n a y va do vay se a n h h u d n g d e n t m h d a y du; tro n g
m ot so" trU dng hdp KTV co th e k e t hdp vdi q u a t r i n h k i e m t r a
v a t c h a t de xe m xet t i n h da y du cua cac n g h i e p vu, t a i s a n , cong
nd da dUdc ghi n h a n
+ Tinh dung dan: De thuc hien muc tieu nay, trUdc het KTV phai kiem tra lai chinh sach phan ldai cua ddn vi vdi cac khoan muc tai san, cong nd, ngu6n v6"n chu sd hUu, cac khoan doanh thu, chi phi Co the tien hanh chon mau de kiem tra viec phan loai doi vdi mot so" khoan muc cu the
De d a m bao cac sU kien va n g h ie p vu k i n h te" p h a t s i n h dUdc h a ch t o a n d u n g t r i n h tu va phUdng p h a p ke to a n , KTV cd the thuc h i e n m ot so’ thii n g h iem sau:
• Kiem tra lai sd do hach toan cua ddn vi doi vdi tUng loai nghiep vu kinh te" phat sinh, danh gia su phu hdp va nhat quan cua sd do hach toan nay vdi cac chuan mtic va che" do ke" toan hien hanh
• Kiem tra lai qua trinh hach toan cac sti kien va cac nghiep vu nh&m dam bao chung dUdc thtic hien dung sd do hach toan da quy dinh
• Kiem tra cac khoan muc va bo phan cd lien quan nhSm dam bao cac sU kien va nghiep vu khong bi hach toan nham lansang cac bo p h a n va k h o a n muc nay.
Trang 16GIAO TRiNH LY THUYET KIEM TOAN
Bggggaas 1 ■ ■■ ■
+ Tinh dung ky: Cac stf kien va nghiep vu kinh te nay
cung dtfdc phan anh dung ky ma chung phat sinh va du dieu
kien duoc ghi nhan
Tien hanh doi chieu ngay thang cua cac chiing tii chiing
minh cho stf phat sinh cua cac nghiep vu va ngay thang ghi so
ke toan cac nghiep vu cua ddn vi, thii nghiem nay co the dtfdc
thuc hien cho cac nghiep vu va stf kien ph at sinh vao cuoi ky ke
toan va dau ky ke toan tiep theo nham dam bao cho cac nghiep
vu duoc ghi chep dung ky phat sinh
Muc tieu kiem toan viec ghi chep dung ky doi vdi cac sii
kien va nghiep vu kinh te phat sinh diidc dac biet quan tam
trong qua trinh kiem toan cac khoan doanh thu va cac khoan
chi phi
- Tong hop va cong bo: Muc tieu nay doi hoi, KTV phai cd day du bang chiing kiem toan nhSm dam bao cac khoan muc tai
san, cong nd, nguon von chu sd hiiu, cac khoan chi phi, doanh
thu dtfdc ddn vi phan loai mot cach dung dan; cac stf kien va
nghiep vu kinh te phat sinh dtfdc hach toan dung trinh ttf va
phiidng phap ke toan; so' lieu cong don tren cac tai khoan va so
ke toan phai dtfdc tmh toan mot cach chinh xac, viec luan
chuyen so lieu giiia cac so ke toan chi tiet va so ke toan tong
hdp dam bao khong cd sai sdt; cac chi tieu, bo phan va khoan
muc tren BCTC phai dtfdc ddn vi xac dinh, trinh bay va cong bo"
theo dung yeu cau cua cac chuan miic va che do ke toan hien
hanh
+ Cong don (Tong hdp): So lieu tren BCTC cua mot khoan
muc thtfdng bao gom nhieu ddi ttfdng chi tiet Dong thdi so dtf
cua moi loai tai khoan lai bao gom nhieu bien dong cua nhieu
Trang 17Chuorig 5: C a sd ddn lieu va bang chting kiem toan
nghiep vu tao thanh Vi vay, trtfdc khi kiem tra stf chinh xac cua tting doi ttfdng chi tiet, tting khoan muc phai kiem tra qua trinh tong cong, luy ke (cong don)
So lieu tren BCTC cung phai phan anh chmh xac so" lieu tren so ke toan, bao gom so cai va cac sd chi tiet KTV cting can kiem tra de dam bao so" lieu tren bao cao thong n h at vdi so" lieu tren cac loai sd ke toan
+ Trinh bay, cong bo": Cuo"i cung, de dam bao cac chi tieu,
bo phan va khoan muc tren BCTC phai dtfdc ddn vi xac dinh, trinh bay va cong bo" theo dung yeu cau cua cac chuan miic va che" do ke toan hien hanh, KTV co the thtfc hien mot so" thu tuc kiem toan sau:
• Kiem tra lai chinh sach cua ddn vi trong viec xac dinh cac chi tieu bo phan cua BCTC tren cd sd so lieu tren cac so ke" toan tong hdp va chi tiet Danh gia tinh hdp ly va dung d&n cua cac chinh sach nay so vdi cac chuan miic va che" do ke" toan hien hanh
• Kiem tra lai qua trinh tinh toan xac dinh cac chi tieu
bo phan cua BCTC ma ddn vi da thtfc hien nh&m dam bao tuan thu cac chmh sach da quy dinh
• Trong trtfdng hdp can thiet co the xac dinh lai cac chi tieu bo phan cua BCTC de doi chieu vdi cac so"lieu cua ddn vi
Nhtf vay, cd sd d in lieu va muc tieu kiem toan chung co moi quan he vdi nhau Muc tieu kiem toan thtfdng dtfdc xac dinh dtfa tren cd sd d in lieu cua cac chi tieu va bo phan c£u thanh tren BCTC Cac bo phan cau thanh khac nhau trong BCTC thi cd sd dan lieu co the khong giong nhau Tuy nhien
Trang 18GIAO TRiNH LY THUYET KIEM TOAN
muc tieu kiem toan tong quat la giong nhau doi vdi moi bo phan cau thanh
Cd sd dan lieu cua cac chi tieu, bo phan cau th an h tren BCTC lai anh htfdng den cac muc tieu kiem toan cu the ciia cac
bo phan nay Khi tien hanh kiem toan cac chi tieu bo phan khac
nhau tren BCTC KTV phai xac dinh muc tieu kiem toan cu the khac nhau tuy thuoc vao dac diem cua tting chi tieu bo phan nay
^ 9Mat khac, tai tting ddn vi cu the kha nang sai pham tai cac chi tieu be phan cung se lien quan den cac khia canh khac nhau tuy thuoc vao kha nang rui ro tiem tang, kha nang kiem soat cua he thong kiem soat noi bo Vi vay, KTV cung can ltfu
y rin g khi tien hanh kiem toan tai cac ddn vi khac nhau thi muc tieu kiem toan dtfdc xac dinh cho tting bo phan va khoan
muc cu the cting khac nhau Vf du: Khi kiem toan doanh thu ban hang tai mot ddn vi neu KTV nghi ngd kha nang doanh thu dtfdc bao cao ldn hdn thtic te khi do muc tieu kiem toan dam bao stf phat sinh cua nghiep vu ban hang se dtfdc quan tam va muc tieu kiem toan tmh day du se dtfdc loai bo va ngtfdc lai
Viec xac dinh muc tieu kiem toan cho cac nghiep vu va so" dtf cua cac tai khoan cung cd sii khac biet, cu the:
Khi kiem toan cac nghiep vu thi cac muc tieu kiem toan thtfdng dtfdc KTV quan tam la: stf phat sinh cua nghiep vu, qua trinh tinh toan va danh gia vdi cac nghiep vu, qua trinh phan anh va ghi chep cac nghiep vu phai dam bao tm h day du, dting
Trang 19Chuong 5: C a sd ddn liiu va bdng chCmg kiem toan
hiiu, quyen va nghia vu, viec tmh toan va danh gia, tinh day
du, dung din, viec cong don, qua trinh trinh bay va bao cao Co
Trang 20GIAO TRiNH LY THUYET KIEM TOAN
Bang so 5.3: Muc tieu kiem toan to n g q uat so d ti
cac tai khoan
5.2 BANG CHU*NG KIEM TOAN
5.2.1 Y nghia cua bang chting k iem toan
B ing chiing kiem toan la mot trong nhting khai niem cd ban nhat cua kiem toan Xet ve thiic chat, kiem toan chinh la qua trinh KTV thu thap va danh gia cac b ln g chting kiem toan
b lng viec ap dung cac phtfdng phap kiem toan thich hdp Cac
b lng chting kiem toan se giup cho KTV ru t ra nhting ket luan hdp ly, lam can cti vting chic de dtfa ra cac y kien nhan xet ve BCTC cua doanh nghiep
Bang chting kiem toan la cd sd de chting minh cho cac nhan dinh cua KTV ve cac BCTC cua ddn vi Xuat phat tti y
Trang 21Chuang 5: Co so dSn lieu va bdng chung kiem toan
nghia va tam quan trong cua cac b lng chiing kiem toan, chuan
mtfc kiem toan so" 500 (Blng chiing kiem toan) cua Viet Nam da
quy dinh va yeu cau: “KTV va cong ty kiem toan phai thu thap
day du cac b lng chiing kiem toan thich hdp de lam cd sd dtfa ra
y kien cua minh ve BCTC cua ddn vi difdc kiem toan”
Bang chiing kiem todn Id tat cd cac tdi lieu, thdng tin do
KTV thu thap ditac lien quan den cuoc kiem todn va diia vao cac
thong tin nay KTV hinh thanh nen y kien cua minh (VSA 500 -
Bdng chiing kiem todn).
Nhif vay blng chiing kiem toan bao gom cac tai lieu,
chiing tii, so sach ke toan, BCTC va cac thong tin tai lieu tii
nhiing nguon khac Cung can phai lifu y ring , khong phai tat
ca cac thong tin tai lieu ma KTV thu thap difdc trong qua trinh
kiem toan tai ddn vi deu la cac blng chiing kiem toan Chi cac
thong tin va tai lieu ma KTV thu thap difdc co lien quan den
cuoc kiem toan va difdc KTV sii dung lam cd sd de difa ra cac
nhan xet ciia minh ve BCTC ciia ddn vi mdi la cac bang chiing
kiem toan
5.2.2 Cac loai b a n g ch iin g k ie m to a n
Co rat nhieu blng chiing kiem toan khac nhau De phuc
vu cho viec xac dinh cac thu tuc, ky th u at kiem toan phu hdp de
thu thap cac bln g chiing kiem toan cung nhif danh gia cac b ln g
chiing thu thap difdc ngtfdi ta thtfdng phan chia b ln g chiing
kiem toan theo hai cach phan loai cd ban sau
a P han loai bdng chiing kiem todn theo n g u o n goc cua bdng chiing
Trang 22GIAO TRlNH LY THUYET KIEM TOAN
1 B lng chting kiem toan do KTV khai thac va phat hien
blng cach: Cac b ln g chting kiem toan nay thtfdng do cac KTV
ap dung cac ky th u at kiem toan phti hdp va triic tiep thu thap
tai ddn vi dtfdc kiem toan, nhtf: quan sat vat chat (kiem ke hoac
triic tiep chting kien qua trinh kiem ke tai san), thtic hien qua
trinh tinh toan lai, quan sat, dieu tra
2 B lng chting kiem toan do khach hang (ddn vi dtfdc
kiem toan) tao lap va cung cap: Day la cac b ln g chting kiem
toan do cac ddn vi dtfdc kiem toan lap ra dtfdc cac ddn vi nay
cung cap cho KTV trong qua tririh kiem toan Thuoc loai nay co
A / / 1 W I / , \ 1 A '
the co cac bang chting: Cac chting tti ke toan do ddn vi lap va
phat hanh, cac ghi chep ke toan, cac bao cao ke toan, cac ban
giai trinh, cac quy che, che do quan ly tai ddn vi
3 B lng chting kiem toan do ben thti 3 tao lap: Day la cac blng chting kiem toan do ben thti ba doc lap co quan he vdi ddn
vi dtfdc kiem toan cung cap dtfdc KTV thu thap, nhtf: Cac so
lieu thong ke chuyen nganh, cac chtfng tti ke toan do cac ddn vi
ben ngoai lap va phat hanh, cac tai lieu, bien ban lam viec cua
cd quan co lien quan, cac tai lieu xac nhan cua ben thti ba, cac
bang chting do cac chuyen gia cung cap
b P h a n loai ba n g chiing kiem to d n theo h in h thiic (loai hinh) cua b d n g chiing.
1 Cac chting tti ke toan;
2 Cac ghi cuep ke toan va ghi chep khac cua doanh
nghiep (so ke toan va cac ghi chep khac cua ddn vi);
3 Cac tai lieu kiem ke thtfc te;
Trang 23Chuong 5: Ca so ddn ii$u va bdng chCmg kiem toan
4 Cac van ban, bao cao cua ben thii ba co lien quan (thii xac nhan );
5 Cac bien ban lam viec co lien quan (vdi cd quan tai chinh thue hai quan ngan hang);
6 Cac BCTC va bao cao ke toan noi bo;
7 Giai trinh cua cac nha quan ly va can bo nghiep vu trong ddn vi;
8 Cac tai lieu thong ke chuyen nganh;
9 Cac ke hoach, dii toan da difdc duyet, cac hdp dong hdp tac kinh doanh;
10 Cac tai lieu tinh toan lai;
5.2.3 Yeu cau cua bang chting kiem toan
Trong qua trinh kiem toan, KTV phai thu thap day du cac blng chting thich hdp cho moi loai y kien cua minh Sii “day du”
va tmh “thich hdp” la hai van de co quan he vdi nhau, luon di lien vdi nhau va diidc ap dung cho cac bang chting kiem toan thu thap diidc tti cac thu tuc thti nghiem kiem soat va thti nghiem cd ban “Day du” la tieu chuan the hien so ltidng cua
b ln g chting da thu thap diidc va “thich hdp” la tieu chuan the hien chat liidng, do tin cay cua cac b ln g chting nay Viec xac dinh yeu cau day du cua cac bang chting kiem toan con tuy thuoc vao chat liidng cua cac bang chtihg do Thong thiidng, cac KTV diia vao cac bang chiing kiem toan mang tinh xet doan va thuyet phuc nhieu hdn la tinh khang dinh chac chan Do dd, trong qua trinh ki§m toan, KTV thiidng tim kiem, khai thac
Trang 24GIAO TRINH LY THUYET KIEM TOAN
blng chiing kiem toan blng nhieu nguon khac nhau hoac nhieu loai hinh khac nhau de chiing minh cho cung mot ccJ sd d i n lieu
- S tf day du
Day du la yeu cau ve so ltfdng cac b l n g chting c l n thiet lam cd sd cho cac nhan xet cua KTV ve thong tin tai chmh cua ddn vi Dich vu kiem tdan d cac to chtic kiem toan chuyen nghiep la hoat dong sinh ldi nen cac KTV phai luon luon can nhlc, so sanh gitia cac chi phi phai bo ra de thu thap cac b ln g chting kiem toan va stf htiu ich cua cac thong tin thu thap dtfdc
Do vay, thong thtfdng trong qua trinh hinh th an h y kien cua minh, KTV khong nhat thiet phai kiem tra toan bo cac thong tin co san KTV dtfdc phep dtfa ra ket luan ve so" dtf tai khoan, cac nghiep vu kinh te hoac he thong kiem soat noi bo tren cd sd kiem tra chon mau theo phtfdng phap thong ke hoac theo xet doan ca nhan Mot trong cac yeu cau cd ban cua ky t h u a t chon
mau trong kiem toan la xac dinh mot kich thtfdc mau thti nghiem mot cach phti hdp Mot kich thtfdc mau phti hdp se cho phep KTV thu thap dtfdc mot ltfdng thdng tin vtia du can thiet tren cd sd ket qua khad sat m lu de tti do co the dtfa ra cac suy luan phti hdp cho tong the, dam bao cho rui ro kiem toan d mtic
do chap nhan dtidc Kich thti6c m lu dtfdc xac dinh cting la mot nhan to" anh htfdng den khoi ltfdng cong viec va thdi gian kiem toan can thnlc hien Nhtf vay kich thtfdc m l u (cd m lu ) va thdi gian kiem toan can thiet la mot bieu hien cu the cua tinh day
du doi vdi cac b ln g hting kiem toan Viec xac dinh kich thtfdc mlu kiem toan va thdi gian kiem toan can thiet la mot xet doan nghe nghiep cua KTV, tuy nhien nd chiu anh htfdng cua mot so nhan to"chu yeu sau:
Trang 25Chuang 5: Ca so ddn ii$u va bdng chung kiem todn
+ Miic do rui ro tiem tang va rui ro kiem soat: Mtic do rui
ro tiem tang va rui ro kiem soat cao se yeu cau so" ltfdng bln g chting kiem toan can thu thap la ldn ttic la kich thtfdc mau cua cac thiV nghiem se ldn va ngtfdc lai Noi mot cach khac, so" ltfdng cac bang chtfng kiem toan can thiet cd quan he cting chieu vdi mute do rui ro tiem tang va rui ro kiem soat dtfdc danh gia tai ddn vi
+ Tinh trong yeu: Cac bo phan trong yeu trong BCTC, khi kiem toan cung yeu cau KTV phai thu thap mot ltfdng bang chting kiem toan nhieu hdn de dam bao cho rui ro kiem toan d mtic do chap nhan dtfdc Mat khac, neu can cti vao mtic trong yeu dtfdc phan bo cho cac bo phan va khoan muc tren BCTC thi
bo phan nao cd mtic trong yeu dtfdc phan bo nhieu hdn thi trong qua trinh kiem toan, KTV can phai thu thap mot so ltfdng cac
b ln g chting kiem toan It hdn va ngtfdc lai
+ Do tin cay cua KTV vao he thong kiem soat noi bo cua ddn vi: Do tin cay cua KTV vao he thong kiem soat noi bo cua ddn vi the hien mtic do thoa man cua KTV ve he thong nay Neu do tin cay cua KTV vao he thong kiem soat noi bo cua ddn
vi d mute do cao thi so" ltfdng cac blng chting kiem toan can thu thap se ft di va ngtfdc lai
Trong qua trinh kiem toan, KTV cung phai xem xet moi quan he gitia chi phi cho viec thu thap b ln g chting kiem toan vdi ldi ich cua cac thong tin dd Mac du vay, kho khan va chi phi kiem toan khong phai la ly do de bo qua mot so" thti tuc kiem toan can thiet
Bang chtfng kiem toan phai dtfdc thu thap cho tting cd sd dan lieu cua BCTC Blng chting lien quan den mot cd sd dan
Trang 26GIAO TRiNH LY THUYET KIEM TOAN
lieu nay khong the bti d ip cho viec thieu b ln g chiing lien quan den cti so dan lieu khac Noi dung, lich trinh va pham vi cua cac thti nghiem cd ban dtfdc thay doi ttiy thuoc vao tting cd sd dan lieu Cac thti nghiem cua KTV cung co the cung cap b l n g chting kit-in toan cho nhieu cd sd dan lieu cung mot luc Nhtf vay, stf day du cua cac bang chting kiem toan con the hien d cac loai blng chtfng kiem toan ma KTV can phai thu thap de xac dinh cac cd sd dan lieu cua cac chi tieu va bo phan cau th an h tren BCTC Moi chi tieu va bo phan cau thanh khac nhau cua BCTC can cac bln g chting tren mot so khia canh cd sd dan lieu khac nhau Mat khac, cting mot chi tieu va bo phan nhtf nh au tren BCTC nhtfng d cac ddn vi khac nhau se ton tai cac kha nang sai pham khong giong nhau, KTV can phai thu thap cac b ln g chting kiem toan lien quan den cac kha nang sai pham nay Do vay, cac muc tieu kiem toan cu the cho tting chi tieu bo phan cua BCTC tai ddn vi dtfdc kiem toan se quyet dinh so" ltfdng blng chtfng kiem toan ve tting cd sd dan lieu cua tting chi tieu
va bo phan cu the can phai thu thap
Khi KTV co nghi ngd lien quan den cd sd d i n lieu co the anh htfdng trong yeu den BCTC, KTV phai thu thap them cac blng chting kiem toan bo sung can thiet de giai toa sii nghi ngd
do Neu khong the thu thap day du blng chting thich hdp, KTV
se phai dtfa ra y kien chap nhan tting phan hoac y kien khong the dtfa ra y kien
- Tinh thich hap
Stf thich hdp (hoac chat ltfdng) cua bang chting kiem toan lien quan den stf phu hdp va dang tin cay thong qua viec xem xet cd sd d i n lieu cua chung Blng chting kiem toan thich hdp
Trang 27Chuang 5: Ca sd ddn ti$u va bdng chung kiem todn
phai giup KTV dat dtfdc muc dich kiem toan cua minh Do tin cay cua b ln g chting kiem toan con tuy thuoc nguon goc va ban chat cua cac blng chting kiem toan
Viec xet doan do tin cay cua blng chting kiem toan khong
co mot thtfdc do tuyet doi nao ma phu thuoc vao xet doan nghe nghiep cua KTV De xem xet bang chting kiem toan co tin cay hay khong, KTV thtfdng tmh den cac yeu to”sau:
1 Tmh chat, noi dung va mtic do rui ro tiem tang cua toan bo BCTC, tting so dtf tai khoan hoac tting loai nghiep vu
2 He thong ke toan, he thong kiem soat noi bo va sii danh gia ve rui ro kiem soat
3 Tinh trong yeu cua cac khoan muc dtfdc kiem tra
4 Tinh trang tai chinh cua doanh nghiep va cac dieu kien, stic ep bat thtfdng co the dan d l t cac nha quan ly mSc phai sai pham
5 Kinh nghiem ttf cac lan kiem toan trtfcic
() Ket qua cac thu tuc kiem toan khac, ke ca cac gian lan
va sai sot da dtfdc phat hien
7 Nguon goc, do tin cay cua cac tai lieu, thong tin
D<j> tin cay cua bang chting kiem toan phu thuoc vao nguon goc, hinh thtic cua blng chting va tting trtfdng hdp cu the Viec danh gia do tin cay cua blng chting kiem toan diia vao
✓cac nguyen tac sau:
+ Blng chting co nguon goc tti ben ngoai ddn vi dang tin cay hdn bang chung co nguon goc tti ben trong don vi
Trang 28GIAO TRINH LY THUYET KIEM TOAN
+ Bang chiing co nguon goc tii ben trong ddn vi co do tin cay cao hon khi he thong ke toan va he thong kiem soat noi bo hoat dong co hieu qua
+ Bang chiing kiem toan do KTV tu thu thap co do tin cay
cao hon bang chiing kiem toan do don vi cung cap
+ Bang chiing kiem toan dudi dcang van ban, hinh anh dang tin cay hon bang chiing ghi lai bang ldi noi
Blng chiing kiem toan se co siic thuyet phuc cao hdn khi
co duoc thong tin tii nhieu nguon va nhieu loai khac nhau cung xac nhan Khi thu thap dutdc cac blng chiing kiem toan tii nhieu nguon va nhieu loai khac nhau, KTV co the co diidc do tin cay cao hdn doi vdi blng chiing kiem toan so vdi triidng hop thong tin co dUdc tii nhtfng blng chiing rieng re Ngiidc lai, trUdng hop b lng chiing co diidc tii nguon nay mau th u an vdi cac blng chiing co tii nguon khac, thi KTV phai xac dinh nhiing thu tuc kiem tra bo sung can thiet de giai quyet mau thu an tren
Mot bang chiing kiem toan dam bao do tin cay doi vdi KTV co the chua la mot blng chiing thfch hdp Mot b l n g chting kiem toan thich hop ngoai yeu clu ve do tin c£y no con phai
dam bao phu hdp vdi muc tieu kiem toan cu the cua KTV Noi cach khac, cac b ln g chting kiem toan con phai phti hdp vcii cac
cd sd d in lieu cua cac chi tieu va bo phan cau th an h tren BCTC
ma KTV can phai xem xet va danh gia Vi du: bang chting ve sii xac nhan cua khach nd vdi cac khoan nd phai thu cua ddn vi co the thich hdp de xac nhan sii ton tai, tmh toan chmh xac vdi cac khoan nd phai thu Tuy nhien, bang chting nay khong the dtfdc sii dung de danh gia kha nang thu hoi cac khoan nd phai thu
Trang 29Chuong 5: Ca sd ddn ii$u va bdng chung kiem todn
nay cua ddn vj lam cd sd cho viec xac dinh cac khoan da phong
nd phai thu kho doi can phai trich lap
Khi th u t h a p b a n g chiing kiem t o a n tii cac t h ii n g h i e m kiem soat, KTV p h a i xem xet sii day d u va t i n h t h i c h hop cu a cac b a n g chiing lam cd sd cho viec d a n h gia c u a m i n h ve r u i ro kiem soat KTV can t h u t h a p b a n g c h iin g k i e m t o a n tii he t h o n g
ke toan va he t h o n g kiem soat noi bo ve cac phUdng dien:
1- Thiet ke: He thong ke toan va he thong kiem soat noi
bo cua ddn vi phai diidc thiet ke mot cach phu hop va hieu qua nham dam hao co the ngan ngtia, phat hien va stia chtia cac sai sot trong yeu
+ Hoat dong: He thong ke” toan va he thong kiem soat noi
bo phai dam bao hoat dong co hieu liic, ton tai va hoat dong mot each liu'u hieu trong suot thdi ky xem xet
5.2.4 Cac ky thuat thu thap bang chting kiem toan
De thu thap cac blng chiing kiem toan, KTV thiidng sti dung cac ky thuat chu yeu la: Kiem tra, quan sat, dieu tra, xac nhan, tinh toan va quy trinh phan tich Viec thiic hien cac phUdng phap nay mot phan tuy thuoc vao thdi gian thu thap dtfoc bang chiing kiem toan
a Kiem tra
Kiem tra la viec stf dung cac ky thuat thong thtfdng nhtf
ra soat lai, nghien ctfu ky, doc, duyet, phan doan, xem xet, so sanh, doi chieu, xac minh de thu thap cac b lng chting kiem toan Viec kiem tra cung cap cac blng chting co do tin cay cao hay thap tuy thuoc vao noi dung, nguon goc cua cac b ln g chting
va tuy thuoc vao hieu qua cua he thong kiem soat noi bo doi v6i
Trang 30GIAO TRINH LY THUYET KIEM TOAN
quy trinh xti ly tai lieu do Ky thuat kiem tra thifdng bao gom hai loai
- Kiem tra vat chat: Bao gom viec true tiep kiem tra hay tham gia kiem ke tai san thiic te: tai san co" dinh, hang ton kho, tien mat tai quy Kiem tra vat chat cung cap nhutng b ln g chting co do tin cay cao Tuy nhien, b l n g chting vat chat co nhutng gidi han nhat dinh la:
+ Viec kiem ke chi cho biet sii hien htiu thtic te cua tai san chti khong the cung cap cac blng chting ve sii sd htiu hoac kiem soat lau dai doi vdi tai san;
+ Viec kiem ke cung khong the cung cap cac b l n g chting
ve gia tri cua tai san trong khi do chting lai difdc trinh bay tren BCTC dudi hinh thtic gia tri;
+ Viec ki§m ke chi co the thtic hien difdc doi vdi cac tai san htiu hinh ma khong the ap dung difdc doi vdi cac tai san vo hinh, cac thong tin va tai lieu khac cua ddn vi;
+ Qua trinh kiem ke thifdng doi hoi mot liidng thdi gian
va chi phi tifdng doi ldn do vay co the anh htfdng den tinh kinh
te va tinh kip thdi cua hoat dong kiem toan
Vi vay, viec kiem tra vat chat thifdng phai di kem vdi mot so" blng chting khac de chting minh quyen sd htiu, gia tri cac tai san dd va difdc xac dinh vdi quy mo thiic sii phti hdp, can thiet
- Kiem tra tdi lieu: Bao gom viec xem xet doi chieu cac tai lieu, van ban, so ke toan va chting tti cd lien quan
Qua trinh kiem tra tai lieu thifdng diidc KTV th\ic hien theo hai biidc: Trifdc het KTV se kiem tra va danh gia tm h day
1 9 0 ‘ * Hoc vi^n Toi chinh
Trang 31Chuong 5: Co so ddn H$u va bdng chung kiem toan
dii, tmh hdp le, hdp phap cua cac chting tti tai lieu can kiem tra Giai doan tiep theo KTV se tien hanh so sanh doi chieu so" lieu gitia cac tai lieu, chting tti ke toan vdi cac ghi chep ke toan, cac ghi chep khac cua ddn vi, dong thdi doi chieu gitia cac ghi chep vdi nhau n h lm dam bao ti'nh dung d i n cua qua trinh xti ly cac nghiep vu
Ky thuat kiem tra tai lieu co the dtidc ap dung de thu thap cac b ln g chting chting minh cho mot van de da dtfdc de cap
trtfdc (Vi du: kiem tra cac chting tti, tai lieu de chting minh cho
sU ton tai cua mot tai san vo hinh) hoac chi ddn t h u l n la n h lmdam bao cho qua trinh xti ly mot nghiep vu kinh te tti khi phat sinh cho den khi dtfdc phan anh len cac BCTC dtidc thtic hien mot cach dung dan
Viec so sanh, doi chieu so" lieu gitia cac chting tti, tai lieu
ke toan vdi so" lieu tren cac so lach va ghi chep ke" toan cting dtfdc thtic hien theo cac cach thtic khac nhau ttiy thuoc vao
ke toan, sau do tim kiem cac chting tti goc chting minh cho cac nghiep vu de kiem tra va doi chieu (doi chieu tti so ke toan sang chting tti goc) Chi co thtfc hien quy trinh doi chieu nhtf vay KTV mdi phat hien dtfdc cac nghiep vu da dtfdc ghi so ke toan nhtfng khong co hoac khong du cac chting tti goc chting minh
+ Ngtfdc lai, trong trtfdng hdp KTV nghi ngd so' lieu tren
so ke toan cua don vi dtfdc bao cao nho hdn so lieu thiic te, ttic
Hoc vi#n Tai chmh
Trang 32GIAO TRINH LY THUYET KIEM TOAN
la kha nang cac nghiep vu difdc bao cao thieu, khong day du KTV se tien hanh chon mau cac chiing tii ke toan goc de kiem tra sau do xem xet qua trinh ghi chep cac nghiep vu nay tren cac so ke toan cua ddn vi (doi chieu tuf chiing tii vao so ke toan) Thifc hien quy trinh doi chieu nhif vay KTV mdi phat hien difdc cac nghiep vu da khong difdc ghi so ke toan
Trong mot so trifdng hdp khi kiem tra so" lieu tren cac khoan muc co lien quan de loai bo kha nang ghi chep nham l l n cac nghiep vu KTV co the ap dung ket hdp ca cac hifdng doi chieu ke tren
Viec kiem tra cac ghi chep, cac tai lieu se cung cap cac bang chiing kiem toan vdi miic do tin cay khac nhau tuy thuoc vao ban chat, nguon goc va hieu liic cua cac quy che kiem soat noi bo Bon nhom tai lieu chu yeu sau day cung cap cho KTV cac b ln g chiing kiem toan co do tin cay khac nhau:
- Tai lieu do ben thii ba khong cd quan he vdi doanh nghiep lap va lifu giti;
- Tai lieu do ddn vi difdc kiem toan lap ra va lifu giti
Cac loai tai lieu tren day da difdc x&p xep theo thti tii co
do tin cay giam dan Tuy nhien, de xac dinh do tin cay cua cac tai lieu cu the KTV phai quan tam va danh gia difdc tm h doc
9
lap va khach quan cua ben thti ba vdi ddn vi difdc kiem toan,
Trang 33Chuang 5: Co so ddn lieu va bdng chung kiem todn
ti'nh nguyen ban cua cac tai lieu thu thap diidc va tot nhat neu
co the la so sanh va doi chieu difdc cac nguon tai lieu vdi nhau
b Q uan sd t
Quan sat la theo doi mot hien ttfdng, mot chu trinh hoac mot thu tuc do ngtfdi khac thtfc hien Viec quan sat thifc te se cung cap cac bang chiing co do tin cay cao ve phtfdng phap thiic thi cua doanh nghiep vao thdi diem quan sat nhtfng khong the hien chac chan d cac thdi diem khac
Ky thuat quan sat difdc KTV thiic hien chu yeu trong cac khao sat kiem soat nhlm danh gia he thong ke toan va he thong kiem soat noi bo cua ddn vi diidc kiem toan No mang lai cho KTV cac b ln g chiing ve sii ton tai, sii hiiu hieu cua cac thu tuc kiem soat ma ddn vi thiet lap trong he thong kiem soat noi
bo cua ddn vi
Ky thuat quan sat cung co the diidc thiic hien de xac nhan tinh dung d i n cua cac thong tin, tai lieu va b ln g chiing kiem toan khac Vi du; KTV co the quan sat qua trinh kiem ke cua ddn vi tren cd sd do de xac nhan ket qua kiem ke tai san do ddn vi thiic hien
Viec quan sat co the diidc KTV thiic hien thong qua quan sat triic tiep, tuy nhien ket qua quan sat phai difdc ghi chep lai tren cd sd giay td lam viec cua KTV de lam bang chiing kiem toan Viec quan sat cung co the difdc thiic hien tren cd sd cac thiet bi ghi hinh trong mot so dieu kien va hoan canh cu the
c D ieu tra
Dieu tra la viec thu nhap cac thong tin phu hdp tif nhiing
ngtfdi am hieu cong viec d trong va ngoai ddn vi difdc kiem tdan
Trang 34GIAO TRINH LY THUYET KIEM TOAN
Viec dieu tra co the tien hanh theo cach gtii van ban, phong van hoac trao doi ket qua dieu tra, se cung cap cho KTV nhiing thong tin chtfa co, hoac nhufng thong tin bo sung de cung co” cac blng chiing da co KTV cung co the mcf rong dien tham tra trong pham vi ddn vi tii nhieu nguon thong tin khac nhau de giup cho cac xet doan cua KTV dly du va chinh xac hdn
Gtii van ban den cac ben co lien quan hoac nhting ngtfdi
co trach nhiem trong ddn vi de tien hanh dieu tra mot van de nao do hoac trao doi ket qua dieu tra vdi mot ben khac co lien quan la mot ky thuat co the sti dung trong qua trinh kiem toan
de thu thap cac bang chting kiem toan can thiet cho qua trinh kiem toan
Tuy nhien, ky thuat dieu tra thtfdng dtfdc stf dung nhieu
va pho bien trong qua trinh kiem toan la ky th u a t phong van Viec phong van co the dtidc thtic hien theo mot trong cac cach thtic sau:
KTV co the yeu cau dtfdc thtic hien mot cuoc phong van trtic tiep doi vdi nhting ngtfdi c6 trach nhiem trong ddn vi Trong trtfdng hdp nay, khi tien hanh mot cuoc phong van, can lam cho ngtfdi bi phong van biet ngtfdi phong van la ai va vi sao viec phong van la can thiet, lam cho ho thoai mai thao luan
*)
nhting trong diem da xac dinh
Qua trinh phong van cting co the dtidc thifc hien b ln g cach tien hanh tiep can va trao doi mot cach than mat vdi nhting ngtidi difdc phong van Viec tien hanh nhti vay se giup cho ngtfdi dtidc phong van cam thay thoai mai hdn trong qua trinh trao doi va KTV cung cd the thu thap dtidc nhieu thong
tin bo sung can thiet cho qua trinh kiem toan
Trang 35Chuong 5: Co so ddn H$u va bdng chung kiem todn
Viec phong van cung co the dtfdc KTV thtfc hien b ln g cach chuan bi san cac cau hoi can thiet tren mot he thong cac bang bieu da dtfdc xay dtfng san va de nghi nhiing ngtfdi co trach nhiem trong ddn vi tra ldi trtfc tiep vao cac bang bieu do Cach thtfc nay se giai toa tam ly cho nhtfng ngtfdi dtfdc phong van khi trn ldi cac cau hoi Tuy nhien, no se khong cho phep KTV danh gia dtfdc thai do, cach thtfc va thtf ttf tra ldi cac cau hoi cua ngtfdi dtfdc phong van do vay se han che phan nao den viec xac djnh do tin cay cua cac cau tra ldi
J
Trong thtfc tien, nhieu hang kiem toan da xay dtfng bang gom hang tram cac cau hoi mau de KTV co the ltfa chon stf dung mot cach thuan ldi va co hieu qua trong ttfng trtfdng hdp phong van cu the
Phong van co the la mot phtfdng phap htfu hieu cua trao doi va thu thap thong tin Ky xao phong van thanh cong se tangthem hieu ltfc va hieu qua cua cuoc kiem toan Trong qua trinh
\
phong van, KTV cung can phai danh gia thai do, cach thtfc va trinh ttf tra ldi, tmh khach quan va trinh do cua ngtfdi dtfdc phong van de xet doan do tin cay cua cac bln g chtfng kiem toan thu thap dtfdc trong qua trinh phong van KTV cung can phai ltfu y rang cac bang chtfng kiem toan do ky thu at phong van mang lai thifdng co do tin cav khong cao va thtfdng phu thuoc vao tinh chu quan cua ngtfdi phong van cung nhtf ngtfdi dtfdc
•Jphong van Do vay, ky thuat nay thtfdng dtfdc ap dung de thu thap cac blng chtfng nham cung co cho cac bang chtfng khac, de thu thap them thong tin hoac dtfa ra cac phan doan cho qua trinh kiem toan
Trang 36GIAO TRiNH LY THUYET KIEM TOAN
d X ac n h a n
La stf tra ldi cho mot you cau cung cap thong tin nham xac minh lai cac thong tin da co trong cac tai lieu ke toan Chlng han, KTV co the giii phieu yeu cau ngan hang xac nhan
ve so” du no cua tai khoan tien gtfi, xac nhan cua khach hang ve
so nd phai thu Cac thong tin tham tra thutdng difdc viet b ln g van ban de chiing minh cho cac thong tin ke toan Cac thong tin hoi am thifdng co do tin cay cao, dac biet la thong tin do ngiidi thii ba doc lap cung cap
Viec thiic hien ky thuat xac nhan thifdng difdc thiic hien theo hinh thiic gtfi thti yeu cau xac nhan den cac ben co lien quan Tlnf yeu cau xac nhan cung co the difdc viet theo hai dang: KTV difa ra cac thong tin, so lieu co trifdc va de nghi cac ben lien quan xac nhan stf dung dan cua cac thong tin va so lieu nay; hoac cac thii yeu cau xac nhan hoan toan chua co cac thong tin va tai lieu nao va de nghi cac ben lien quan cung cap, xac nhan cac thong tin, so lieu phu hdp vcli yeu cau cua KTV Tuy ttfng trtfdng hdp cu the ma KTV cd the sii dung cac mau thtf yeu clu xac nhan phu hdp
Mot phtfdng phap xac nhan nuta ma KTV cung cd the thtfc hien la chuan bi s in cac cong van yeu cau doi chieu so" lieu giOa ddn vi dtfdc kiem toan va cac ben cd lien quan KTV se de nghi ddn vi difdc kiem toan ky vao cac cong van de nghi doi chieu nay, sau dd cong van nay se dtfdc KTV chuyen tdi cac ben co liC*n quan de de nghi doi chieu Phtfdng phap nay thifUng dat difdc hieu qua cao hdn vi KTV hau nhtf chic chan se nhan dtfdc xi'ic nhan tif ben co lien quan doi vdi cac so lieu can tham tra
Trang 37Chuang 5: Ca so ddn lieu va bdng chCmg kiem todn
( Ti nh todn
ra n h toan la viec kiem tra do chinh xac ve toan hoc cua cac n^uon tai lieu va ghi chep ke toan hoac viec thtfc hien cac tinh ti in doc lap cua KTV Tinh toan cung cap cho KTV cac bang citing kiem soat co do tin cay cao ve phtfdng dien so” hoc
/ Quy tr in h p h a n tich
Jd viec phan tich cac so lieu, thong tin, cac ty suat quan trong, qua do tim ra nhting xu htfdng bien dong va tim ra nhting moi quan he co mau thuan vdi cac thong tin lien quan khac h)ac co sii chenh lech ldn so vdi gia tri da dii kien
‘han tich la ky t h u a t bao trtim nhat de khai thac bang chting kiem toan Viec phan tich bao go.m:
Nhan dang cac bo phan, cac khoan muc cua BCTC hoac so” dtf <ac tai khoan de xac dinh cac van de can tham tra
Nghien ctiu, danh gia moi quan he noi tai gitia cac yeu to”tai (hinh va cac thong tin khac
Thiic hien phan tich so” tide tinh, tti dd danh gia kha nang (d the ton tai cac sai pham tai cac bo phan, khoan muc dtidc hem toan
Cac phtfdng phap phan tich cd the dtfdc ap dung trong ca
;i giai loan cua qua trinh kiem toan Phtfdng phap phan tich la mot trmg cac phtfdng phap kiem toan cd ban va se dtfdc de cap chi tiit, ti mi hdn trong phan trinh bay ve cac phtfdng phap kiem oan
»
Trang 38GIAO TRlNH LY THUYET KIEM TOAN
CAU HOI ON TAP CHl/CfNG 5
A CAU HOI T V LUAN
1 Trinh bay quy trinh xtf ly mot nghiep vu kinh te tai ddn vi?
2 The nao la cd sd dan lieu? Trinh bay cac yeu to dan lieu cua cac chi tieu va bd phan cau thanh trong BCTC?
3 Trinh bay tac dung cua cd sd d i n lieu doi vdi qua trinh kiem toan?
4 The nao la giai trinh cua cac nha quan ly? Trong qua trinh kiem toan khi nao KTV phai lay giai trinh cua cac nha quan ly? Tac dung cua sii giai trinh doi vdi qua trinh kiem toan?
5 Trinh bay sii khac biet giiia muc tieu kiem toan ndi chung va muc tieu kiem toan cu the doi vdi cac chi tieu va bo phan cau thanh cua BCTC?
6 The nao la blng chiing kiem toan? Cac yeu cau cd ban doi vdi b ln g chiing kiem toan?
7 Trinh bay cac ky thuat cd ban ma KTV thiidng su dung
de thu thap cac blng chiing kiem toan? Uu nhtfdc diem cua tiing ky thuat nay?
8 Trinh bay cac lUu y cd ban doi vdi KTV khi xet doan va sii dung cac bang chiing kiem toan?
9 Cd sd d i n lieu cua BCTC la gi? Khi ndi ring: Mot thong tin tren BCTC dam bao yeu to” d in lieu “Sii hien hutu’7“Su phat sinh’TSii tinh toan, danh gia’V co nghia la gi?
Trang 39B CAU HOI TRAC NGHIEM
Hay chon cau trd ldi dung, dien vao cho tro n g hoac siia n h iin g cho sai trong cac cau hoi sau:
1 Cac nghiep vu kinh te phat sinh tai ddn vi co the khong can co stf phe chuan cua cac nha quan ly ddn vi van co the dtfdc he thong ke toan xtf ly va ghi nhan vao cac BCTC
2 Cac bo phan cau thanh khac nhau cua BCTC thi co cd
sd d i n lieu khong giong nhau
; Chuang 5: Co so dan ii£u vd bang chting kiem todn
Trang 40GIAO TRINH LY THUYET KIEM TOAN
7 Cd sd dan lieu chi co tac dung doi vdi KTV trong giai doan lap ke hoach kiem toan
8 Khi tien hanh kiem toan cac chi tieu va bo phan tren BCTC cua ddn vi bao gid KTV cung phai thu thap cac b ln g chiing ve moi khia canh (tat ca cac yeu to” dan lieu) cua cac chi tieu va bo phan do