kiểm soát chất lượng kiểm toán báo cáo tài chính

TRƯỜNG ĐẠI HỌC KINH TẾ ĐÀ NẴNG
KHOA KẾ TOÁN
ĐỀ ÁN MÔN HỌC
Đề tài:
KIỂM SOÁT CHẤT LƯỢNG MỘT CUỘC
KIỂM TOÁN BÁO CÁO TÀI CHÍNH
GVHD : TS. Đường Nguyễn Hưng
SVTH : Nguyễn Hải Yến
Lớp : 35K18
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MỤC LỤC
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#: ! 8f:PBP5*
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: !NS;7:A%:-I#:
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5
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5J205*
Hh8JJ20$!P: !V[#7+,+) !
5*
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0 WCN#:SW>%N)O:A%:-@Ij]::<
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m$)#V[V\;U
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CHƯƠNG 1: CƠ SỞ LÝ LUẬN VỀ KIỂM SOÁT CHẤT LƯỢNG BÁO
CÁO TÀI CHÍNH
1.1 Tổng quan về kiểm toán Báo cáo tài chính
1.1.1 Khái niệm kiểm toán Báo cáo tài chính
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i
K: ![%:K-)FG„0['H‚ooI
"#$#,C: !cP[FG#S:7S
#P<S-%S-):gK
1.1.2 Vai trò của kiểm toán Báo cáo tài chính:
"#$-)8)P: !B:, !)+I
h8J#>:, !:O,O: !>:
c%:PJJB)%S:K-)e`<C>B-B#:,
 !h8J"#$…PP<E"#$-)
8P<: !C&%)N
:7cP"#$:9: !†OPPA)]:7c%
-)BEC#%BN"#$

1.1.3 Quy trình của kiểm toán Báo cáo tài chính
1.1.3.1 Lập kế hoạch kiểm toán
0W ?IRNE#J
:$E#!P:^…cPS;7
0SP:OIRNAcP#I
E#:,RH(":V+%8GS;
# gBEWPA#`^?I
AFCK<P g#G !B)S;#
 gBE:9V+%8G
):;cPS;B<)iC [g:^)
Hg:^vC cPS;
0cPg&
0cPj)JPPZ-)#
0G-JP+$
‡cP@Be%S#B-B
0B)S;#C7# gBE
FCKS;
m
1.1.3.2Thực hiện kiểm toán
`+%#BEh8JhP#hgC<
#VP<BN"#$0BEGS
!P>)h#%B SPJ7S<:,
7C7(S,7C7: !:#>
EhgC<†: !G)%, !
( !;I,7C7: !:#>EO
<ChgC<
Y%J-)hD BEG#@S
!P>)TPJ7B##<]P:
-)RNJ:$O: !Cn@:A%:-#c%
P$P

1.1.3.3 Kết thúc kiểm toán
RS<hBNP<: !V[V\B)!PZ
#B)GC ?I>G
P)#%cP"#$I%N=;:7[Jˆ
0BNg‰:OIRNcP""
"#$: !FO)#h8JB7B9
1.2 Tổng quan về chất lượng kiểm toán
1.2.1 Khái niệm về chất lượng kiểm toán
 !# :BK-)<PFI#O)I8KJ0Q%
7#O:7)IO>:Kj)#):)
0[FG'(),oŠR !
;:7EvƒChất lượng hoạt động kiểm toán là mức độ thỏa mãn
các đối tượng sử dụng kết quả kiểm toán về tính khách quan và độ tin cậy về ý
kiến kiểm toán của Kiểm toán viên, đồng thời thỏa mãn mong muốn của đơn vị
được kiểm toán về những ý kiến đóng góp của Kiểm toán viên nhằm nâng cao
hiệu quả hoạt động kinh doanh, trong thời gian định trước với chi phí hợp lý„
( c%I !;:7: !V[V\8 O:7v
 @:7 ?h8J‰)9:,$
)#:7c%c%S<
 @:7-):gK: !‰)9ZS:OOP
n+)<;:78)
 ": !cP#P#[:T?):9
:B)B!P:^#P$8KJPQ!P@
:7
6
,:;: !J:$BNE !;:7P
: !…†'P<: !GC$
%#O: !S#C7P…g
)@]ON)
1.2.2 Các chỉ tiêu đánh giá chất lượng kiểm toán

1.2.2.1 Mức độ thỏa mãn về tính khách quan và độ tin cậy vào ý
kiến kiểm toán của những đối tượng sử dụng dịch cụ kiểm toán
0[FG:;:@PBI$)
#GS!P>)$CnIBGIBeGc#O
V:7!$0$):7cP-)RN#:
B N::<C<Zj)#BKh8J-)8KJ:7cP
‹S: )B)#]N !>
 ?h8JS<#_:<C<>:, !#%
$BGI!PZ-)"#$#e: !PHG:<
C<#%: !Pc#OBKC&
Œ• ‹S: !: )B)C&%N)O:-]
GIBE:7%N
Œ• 0$:7cPI)-)ZS
(> ?h8JS<_cG##‰)
9ecG &BaZS: )B)8G)BNg&:O
`:: !N$#%I ?)V[V\$+-FG
P-)RN#-)%`#%
BL)$%NP-)RNBBEG
'::OAC); $:7
cPI)#$BGIS@Ij]I-)R
NIP gPPcP#:Cn@I
I<Z7I-J)V\IS#C
ˆ
1.2.2.2 Mức độ thỏa mãn về những đóng góp của Kiểm toán viên
nhằm nâng cao hiệu quả công tác quản lý tài chính của đơn vị được kiểm
toán theo đúng chính sách, chế độ của Nhà nước cũng như những quy
định riêng của đơn vị
`,#<Z:gK: !IP#]
W))OB<Z#$ISP<T#D#
‰)#<Z: !#C7qc%I"#$8:gKcPfO

O>)OBe%S8>;SB,<Z-)
:gK0B-)RN#P<:<C<Bn"#
*
$:OO)OBe%S(SOIRNA_B)>
)O:O::gKh)>)#:_`O$#g&:#<
Z &#:…e#>SK#ZS:OOP-)R
N`^?I#<ZO#,<Z-)
#+)<<ZS#$-):gK
@:7‰)9-)#<Z:gK:,>:OOP
-)JO): !Cn, !C&OO…
OP#SKOPZ#,<Z-):gK
@:7‰)9-)#<Z:gK_O:&G#
#:)-)#<Z8)P$%NP#
B-)RNBBE
1.2.2.3Báo cáo kiểm toán được phát hành theo đúng thời gian đã đề
ra trong hợp đồng kiểm toán và chi phí cho dịch vụ kiểm toán ở mực độ
phù hợp
7B%NA-)#$#$KP?
: !P:TT†B&NOBKI:^?O
+%B)O]B: )B)%S:K<Z…C‰Ž
g78)…8QP<#NP
BNCI O#7+F:KB,P
#8:gKcP#: !RNI%
B)#: )B)Z$BG!PZ-)
#%B % ?h8J
'P$I%##:: ! !
-)77 ODO:@:7‰)9
A-)> ?h8JS<(S<
$!P†#:<8KJ#`O$#
G##7B_N: !

1.2.3 Các nhân tố ảnh hưởng đền chất lượng kiểm toán
1.2.3.1 Các nhân tố bên ngoài
a) Nhu cầu của nền kinh tế
0BCEEV97#I<<PF: !<VB):
8G)#A-)+I@N8BV97 !
: !V[#7+,#N<PFI8:OOn#
%cBN(A-)S< &:S !8KJ
)v
`s‰-)V97
o
M:, !#h8J8KJ:VP
WJ:$BNIOVP)W%:K<Z# I%NA<
Z%…8%NA-)CN@C)8Q:, !
#DP<+-PPcIFG:;:@Pˆ`,
M:, !BNIPPcO>%:KBN8f:SJ:$
,)`:O+%< &:S !

0BE:7S•V97
 PB:9O]:B N7:
B‰#,ZcS#D %
BEPJ†> :)PBIg#:7D
%N)f ): !:#;:A%:-#C#C<$%S
,BN:9< & !8KJqc%I:O:
:T !8KJAP<:…BEEPB
-)S
b) Cơ chế quản lý kinh tế
"E@#;:7BS:KG:7-)
$<Z-)(# gS<ZS< &g
 !8KJ )v
JNS

JNPBSO#)%::SA
I\[>< &:S !
$S
0BNg&JNPBI(# OCPP
:<C<GPB 8KFG,SIV+%8G
 gBEfˆ`+%#>MGnPB;
:7#+) !
0@<Z !
RA8KJ#%#)I:%S#GV
-)%#%#`#%8f:SS<#
# Se;:7-)%
`=PJEB;BNIGB):?-)@<Z !#
7:%S@#%†S#B)I%
B#0 ?I7ZS-)@<Z
 !†< &:S%$-)%3)%I&'
()O@<Z ! v37N
#'()Œ'‚r‚•I37S#Œ'‚‚•

1.2.3.2 Các nhân tố bên trong
`+%#+,7P;CNB%`+%#
>+,]C<%S:K:S !8KJ
)%%S,CNBC)^v
a) Yếu tố con người
3)%I):<BK:;:%S, ?#+
,)Be8f:SG#)%C;-)78)P
`S#%#%BLgB%R#BE
RNcP#:Cn@:W:O: )B)
%S:K-)EYT)BE#%PJ7B#GV\:
-)RN(S:7D+N#P9:;
B%: !:#;%NPIOE

 !8KJ†: !+)N7CcBLB
b) Yếu tố kĩ thuật
`JO)FGIAS%
:V+%8GE%BEIjccPCn@I
:B-B)IB-Bˆ3,jc#%TP
<O;:gK#: !8pB))O
#<ISP$(#B)I,%BE#%:): !
GTP@:=G-)PA%$PA#%8
%N)B#SS:P,:P+$I:B-
BY):OIG%NP#%$-)%†: !+
)h8JP gPP)eBcPCn@
I:^?;S< &:SBE;:78)
CE ?-)#
c) Yếu tố quản lý
Y<Z#%S,SBe;:7SV97
`,;:7:7cPI%S,<Z7D
 !OZj))BeB:<C<+->
FGPI%NAjc-)%IOPPA:<C#
#+)%$-)%"E@#BSI
,#E#%S,:A# #%NNNI
 ?I,:A EP<S!PNj]<Z-)8)P`,
;:7I<Zn:<C<7: !G
[:TFGIPI-J#%BEI$
PJJ#-)%(S;:7<Z8pB),E
 !8KJ†#%#: !+)

d) Các yếu tố về điều kiện và phương tiện làm việc
`+%#%S,B)CKjcISCK%$I•)VI;7
C7ISCKN;ˆ%S,#%†TPRNG
7<I+) !

1.2.4 Mối quan hệ của các nhân tố ảnh hưởng đến chất lượng kiểm
toán
0<+,< &:S !O)
#%S,:A#I%S,:AB)…%S,#<0<%N,
#%< &:S)#< &:S !
qG)BNg:^I)OV[V\ !8G)BN5…
gC<v:A#I:AB)I#%S,#<OB+,:A
# !@BNFG7
+,:A#)Be#G:OOP+-)RN j
]#IBK:;:@ˆ7+,:A#)
Be#BEBEN):
 P gPPcI<-)J: !h
8JIG>-)jcˆ‘<:OOP
 !
%S,:AB)#>+,)Be !
C&%S,#%: !V[V\C&:B:
 !'$8JI7C: !V[ < &$
G:S !SOB%:;BLB#S<7

/(0’‡0
“‚0/”H
2(r•0H
/•0r•0H
AUDIT
QUALITY
5
HG g-)RN> ?OF%B
%#>:N):S !-)C#
$#GSO-)7C7DOV[#< &$
G:S !

(#B)IO>+,7#<D< &:S
 !'$8JI%:KPPcO< &$
G:S !SO;B)7g#7
: !S#7<3… !-)g@C
#$‰< &:S !
+,#%P<#>< &)$7
'$8JISPVT##"):,%#O
< &:S#:7-)#>:N
)( !;IC):,%#O< &:SC<
##:7-)RNB,7"N;:OI
%:K-)PPcO:7BGSP:SBE#
 !;I !-)FGDO:7:S
C<#P;-)%:K”LB#I%S,#%ON):S
)#< &BGSP…SP:S !
1.3 TỔNG QUAN VỀ KIỂM SOÁT CHẤT LƯỢNG BÁO CÁO TÀI
CHÍNH
1.3.1 Khái niệm về kiểm soát chất lượng kiểm toán Báo cáo tài chính
0[FG'(),oŠR !
;:7I !"#$CNB%
: !#v“Qúa trình mà Kiểm toán viên độc lập và công ty kiểm
toán thực hiện các chính sách, thủ tục kiểm soát chất lượng đối với toàn bộ
hoạt động kiểm toán Báo cáo tài chính của công ty kiểm toán và đối với từng
cuộc kiểm toán”.
( c%I !"#$#:V[
V\:$v
Thứ nhất là các chính sách, thủ tục của các công ty kiểm toán có lien
quan đến công tác kiểm soát chất lượng Báo cáo tài chính.
U
Thứ hai là những thủ tục kiểm toán lien quan đến công việc được giao
cho Kiểm toán viên và trợ lý kiểm toán trong một cuộc kiểm toán Báo cáo tài

chính cụ thể.
1.3.2 Mục tiêu của kiểm soát chất lượng kiểm toán Báo cáo tài
chính
JN-) !#nMB!
%C<:<RN-)E+-:T
FGP##FG ![%:K
:B)In;B)><PF:;NF !I:P
@%NA-):, !h8JS<JNJ
#v
 ': !GPQ!PFG
I%BEIP gPP%NPJ#
%SI%:KB;:7
#N-)OBL#S;
I@GIcPC
ZS:IVcISc#SKO:A%
:-Cn@$!PIPQ!PFG:9: !%:K
0<,ISO#:CE ?P<: !cCSI
;Cn]C<#<%S:T:=…C ?OF
%)gV[V\#VhZ
”TB)>n<;:7B
 g)(>:OAP<: !cCSI\P#P<
: !: )#S;E)#B;:7PB
+G
1.3.3 Các cấp độ của kiểm soát chất lượng kiểm toán Báo cáo tài
chính
R !"#$: !C:A)%W
#%#:AN-)RN#†: !8%BE:#%
#,Q-)e`OP<#7C##7
BEV%N,n-,eP g8;:7-)7
%

1.3.3.1 Kiểm soát chất lượng của bản thân các công ty kiểm toán
độc lập
`@&O:e8)PI !;:7
#BERN#%G
$#-J !:,#C7;:7
X
#:,W7JR !
_n+) !8KJ#s#7CPP>
:<B-BPWB)PB
P
a) Kiểm soát chất lượng từng cuộc kiểm toán Báo cáo tài chính
0['H‚oƒR !;:7„E
 ![W7†+[$)v
Œ•RN#B!ZP<P8J>$
#-J !-)%W!P:^7
$!P
Œ•RNOBV[V\]G%N-)
>B!Z:)G: !): 8fI
#B)PQ!PWB!Z
Œ5•R)B!ZIP<:<C<#: !
) ?O:A%:-]G%NAS
ŒU•RNP< 8fB!Z>78A
SN):S7 vB-)e:,
: !)IJN-)>-J#eP<GI:…:I$
;:7<VI8)-)##>:S
…O< &78IKBE#P;-)
-J#e:)G
ŒX•RS;# gBE#7
J)Be: 8fN#B!ZG
-J

Œi• O,N…† 8f#B)#O
C)^<)%S,#%
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$IV[V\>)P$#!$$#-J
 !<W%O) P<:<C<+-

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0['H‚oƒR !;:7„I7
, !: !ScPAP8JS!P
$#7,-JgC<)v
Thứ nhất: Tuân thủ nguyên tắc đạo đức nghề nghiệp
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%N=:;:@PIC)^v:7cPI$BGI
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#+-FG%N
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 8f#<%S>:$:7cPI$$BGI$
)#$C$c
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+-%N=:;:@Pv:7cPI$BGI
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+-FG%N
Thứ hai: kĩ năng và năng lực chuyên môn
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@:##J: !)
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#-J-)%N):Se
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C<C7+NB%
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Thứ ba: Giao việc
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=%S,v%I$P@;P-)7‘, !+N
O‘<]#%NA%N:…CAO‘KBEG‘
$NJ#+PN‘Be-):#;;M
•r+7 ?…7O ?B7

7J
•RS;I?)#+G77P<: !PN
8%B G
Thứ tư: Hướng dẫn và giám sát
P<: !I 8fG:A%:-&
<PC7I+Nn:<C<#:9: !
GPQ!PFG#%:KON)
-JP8J v
•0-JcPS;
•0-J8%BENF ! vG&e
P‘ 8ff#78%?#Ih8JfFIC<
+‰PQ!P
•0G:#;;MBBEG#
Thứ năm: Tham khảo ý kiến
RASIRN#%P<)<Z
S -)%N)B…#%
-JP8J v
•‡:K>jG#E,JAP<)<Z
S …%S$+N)<ZS -)%N
)…> ?OF%
•r+ ?%NB#V:K%;-)eB
jG 
•Y%:KJ B>#S<)<ZS 
Thứ sáu: Duy trì và chấp nhận khách hàng
0BBE8%BE#O#:#
]I%P<+=:S$:7cPI]GPJJ
#-)%#$$BG-)C)<Z
#
o
-JP8J v

•0ScP-J:#Pc#]
•`#V<%B)G:…C:%S:KV[
ON8%BE,)##%
Thứ bảy: Kiểm tra
%P< ?V%N[8LIB)$:A%B#
$<‰BEG$#-J
 !;:7-)%
-JP8J v
•0ScP-JI78I gBEB)-)%
•Y%:KC>PBB)P<Z
$!PI%:KB)>;:7: !G…8G
SG#%:K:,B#;#C7,
 !;:7-)%
1.3.3.2 Kiểm soát chất lượng từ bên ngoài
qS<#g&: ?h8J: )B)%S:K
ON)IEc%::<C< !;:7I
#%_: !GC&%#s: !G
C&@CN#
0Q%7W,)##%O8
@)Gg)KBN)O#
37PI•–C),))%g)@]-)
(# 'WCN#_nPJJ ?@
C)#s<%ITP%#%
BEI;SB-BBBEG
' !WCN#nJ:$v
•‡[V\V+%8G#G$#-J
 !8KJ)B%::<C<8KJ-)%
:: !S#PQ!P%:K<PPc#F
GP
•`EE+-%:KIFGP

BG8KJ
•r>^;IE)%N+#: )B)CPP=
PJ
3;:7 !WCN#QAS&<
 I:…C#& #P: !@#
<ZP<8(# `,W E@;:7

#%O)I J:$:n+:7c%:,;:7
: !GC&%:7cP
dB) !:,%;,
)OG)`:OPJ7#:…Q#%NA<Z-)
W,)Y%BEB)OG[E
•RB)\vRB)\#GGB)-)%
:,g%nV V\G+--)
%: !B):,, !-)O'
_:K%B)O: !G[v8%G
B)GG)e…8GG)e-)7P…g)
@]# 3E@B)\O: !G>)
%…>)RN
•RB)C=C7:,%v0Q%7#W
,)##%8@)GvO#
37PI•–C),))%g)@]-)
(# 'WCN#_nPJJ ?CN
##s<%I<B-BBBEG

( c%IP; !;:7#BB7
#O$#8BN#j`,7%
:7cPI::<C< !EScP-J
‰C<+%P<…†:SW;:7


1.3.4 Quy trình kiểm soát chất lượng đối với từng cuộc kiểm toán
Báo cáo tài chính
R% !77"#$$#:
# !W):;-)7
1.3.4.1 Kiểm soát chất lượng trong giai đoạn lập kế hoạch kiểm toán
):;cPS;C=:AWc: !%NA
)% ?-):,#GPcCn
7 —I)EEgC7I:
#ID <]:P@-)%#!P:^
†: !Pc$S)%`+%D$#+
:AN:,###% ?)$):,…:;
8")9:;BGSP:<c
`V+%8G: !7S;O !E
cP:gKP<: !P<:A%:-I#8#$V

0sOcPW,CN# WP g
:;$IWAB )%W:,[):gK
0@#RNO: !WCN@5O:7c%)g
CNBI%N>#%A: !V$:T:=
B h8J(>: !cP8G)BN<e;
:7-):gK >gC<:…:-%SIg&PP
Z#B ?;:7-):gK: !‘@]IJI
g@IBE;:7-):gK: !‘EE;
:7-)C7%<ZC7%S#,7C7-):g
K: !
0[FG,5ooŠƒLập kế hoạch kiểm toán” yêu
cầu: “kế hoạch kiểm toán phải được lập một cách thích hợp nhằm đảm bảo
bao quát hết các khía cạnh tọng yếu của cuộc kiểm toán; phát hiện gian lân,
rủi ro và những vấn đề tiềm ẩn và đảm bảo cuộc kiểm toán được tiến hành
đúng thời hạn. Kế hoạch kiểm toán trợ giúp Kiểm toán viên trong phân công

công việc cho trợ lý kiểm toán và phối hợp với Kiểm toán viên và chuyên gia
khác về công việc kiểm toán”.
 !):;#%#GE)BeIS
-J: !SS#G:A%:-†;:
C )B&N)O#<
(78B):;#%#P<cP: !S
;S !IS;# gBE
0[:OI !B):;cPS;#
 !WC BN'#:)Be-)
 !B):;#%#S;C=
C7: !cP#>E),#: !PCS‰#C7
OIV B%<KP?C)IC)
:,:O: !>:_#:PQ!PRS;S
 !)%S;: !:#,†:O)Bs-
:;I:K ORNG
)• RS;S !
`,>#O$P@;PI%I:K)C#
B7…]E%P<cPS;S
 !R !:,S;S !#:V[R
N:9;B): !JNBe+IP gPPSPc
#SBE-)7)% )RS;S !#
RNcPP<:<C<[FG,5oo
5
C• RS;
R S;S !IS;P<: !
cPe7R !:,S;
#V[V\S;:9BEC#%:A%:-7
8v
•3CS;:78)-)#
•`B-BIB-B)IB-BIB-BP

#@Be%S:,#
•(78IKBE#P;-)-J
•r,!PI_:;I#B)
•0$:7cP-)RN
•: vR<];:7[J-)#I
?)P#"
(>78BEC#%‰S;P<: !
RNcP[:T%BE-)FGO[)
•  gBE
 gBE#S<-)S;IO
V:K78IKBE#P;-)-JAS
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 !#OG
'7 gBEJ: !RN#B!
ZRN##,†:<C !0
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C77(#B)I>%W)#‰O
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:…:#@:7Be%S<W<JIV 7,
C-):gK: !I%+=IV[V\h8J
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1.3.4.2 Kiểm soát chất lượng trong giai đoạn thực hiện kiểm toán
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[ gBEnB)ZSc
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S;# gBE
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ZRN: !BBE
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•(SV\%RNIB!ZRN:P@
: !j]#]G%NAS:G7E
P<:K ?OF%S)%RN::<C< !
7
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1.3.4.3 Kiểm soát chất lượng kiểm toán trong giai đoạn hoàn thành
kiểm toán
3###):;,Q-)%BE
"#$`+%#):;#RN†S#C7

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