Ebook hệ thống các chuẩn mực kế toán kiểm toán mới của việt nam phần 1

Luat gia HUYNH MINH NHI - NGUYEN QUANG HUY

NHA XUAT BAN THONG KE
HA NOI 2003



H E• THONG CAC CHUAN M lfC
•
k e t o An k ie m t o An m 6 i
CUA V IET NAM



L uat gia HUYNH MINH NHI - NGUYEN QUANG HUY

HE THONG

CAC CHUAN MlfC
KE TOAN K IEM TOAN
Mflll c t A V IE T NAM

NHA XUAT BAN THONG KE
h A NOI - 2003


HE THONG CAC CHUAN M l/C
KE TOAN KIEM TOAn MCfl CUA V IET NAM

Luat gia HUYNH MINH NHj - NGUYEN QUANG HUY

C hiu tra ck n h iem xudt ban
CAT v a n t h An h
B ien tap :
T rin h bay :
B ia :

NGUYEN HANH
NGUYEN THU THAO
TRUNG NGUYEN

NHA XUAT BAN THONG KE
98 Thuy Khue, Ba Dinh, Ha Noi - DT : 8257290

Ma so p h an loai

33 335 9 9 - 1 0 4 - 2 0 0 3
TK 2002

In 1.000 ban, kho 14,5 x 20,5 cm tai Xi nghiep in so 3. So
DKKHXB: 99-104/XB-QLXB Cue xuat ban cap ngay 30-1-2002. In
xong va nop hfu chieu thang 04 nSm 2003.


QUYET D|NH SO 38/2000/QD-BTC NGAY 14-3-2000
CUA BO TAI CHINH
Ve viec ban hanh va cong bo ap dung He thong
chuan mtfc
■ ke toan,• chuan muc
m kiem toan Viet
m Nam

BO TRl/CfNG BO TAI CHINH
Can cue P h ap len h K e toan va T hong ke ngay 10-05-1988;
Can cil N ghi d in h so 1 7 8 /C P ngay 28-10-1994 ciia Chinh
phu ve n hiem vu, quyen han va To chilc bo may Bo T ai chinh;
B e thile h ien chii tritong cai cach kinli te tlieo co che thi
trilbng va tien trinh h o i n hap;
T heo d e nghi cua Vu trudng Vu Che d o k e toan, Vu trilang
Vu Tai chinh d oi ngoai va C hanh Van p h on g B o T ai chinh.
QUYET DINH
Dieu 1: Ban hanh va cong bo cac chuan miic ke toan, chuan
miic kiem toan Viet Nam ap dung cho cac doanh nghiep hoat
dong san xuat, kinh doanh va cac cong ty kiem toan hoat dong
tai Viet Nam. He thong chuan miic ke toan, chuan miic kiem
toan Viet Nam phai di/crc xay dung theo nguyen tSc:
- Diia tren co so cac chuain miJc quoc te ve ke toan, chuan
miic quoc te ve kiem toan do Lien doan ke toan quoc te (IFAC)
cong bo;
- Phu hop vdi dieu kien phat trien cua nen kinh te thi
trifdng Viet Nam, phu hop vdi he thong luat phap, trinh do, kinh
nghiem ke toan, kiem toan cua Viet Nam;
- Chuan miic ke toan, chuan miic kiem toan Viet Nam phai
don gian, ro rang va tuan thu cac quy dinh ve the thiic ban hanh
5


van ban phap luat Viet Nam.
Dieu 2: Ban chi dao nghi§n ctiu, soan thao chuan miic ke
toan Viet Nam dtfoc thanh lap theo Quyet dinh so 1503/1998/QDBTC ngay 30-10-1998 va Ban chi dao nghien cufu, soan thao
chuan miic kiem toan Viet Nam-diioc th&nh lfip theo Quyet dinh

so 19/1999/QD-BTC ngay 12-02-1999 cua Bo trtfdng Bo Tai chinh,
khan triicfng thiic hien nhiem vu duoc giao theo ke haach de dam
bao viec ban hanh va cong bo cAc chuan miic ke toan, chuan miic
kiem toan Viet Nam duoc hoan tat vao n&m 2003.
Dieu 3: Vu che do ke to&n la don vi thiidng tnic cua cac Ban
chi dao va cac To soan thao chuan miic, co nhigm vu to chufc trien
khai viec soan thao, tiep thu y kien v^ hoan chinh trinh Bo ky
ban hanh. Cac don vi: Tong cuc Thue, Vu Ngan sach Nha niicrc,
Vu Chinh sach Tai chinh, Cue Tai chinh doanh nghiep, Vu Dau
tii, Kho bac Nha niidrc, Triidng Dai hoc Tai chinh - Ke toan Ha
Noi va cac don vi tnic thuoc Bo co lien quan, co trach nhiem ctf
can bo trifc tiep tham gia cac Ban chi dao va cac To soan thao;
phoi hop, cung cap so lieu, thong tin va tao dieu kien de cac Ban
chi dao, cac To soan thao hoan thanh tot nhiem vu diioc giao.
D ieu 4: Quyet dinh nay co hieu liic thi hanh tC/ ngay ky,
Trifdng ban chi dao nghien ciiu, soan thao chuan miic ke toan,
Triidng ban chi dao nghien ciiu, soan thao chuan miic kiem toan
Viet Nam, Vu triidng Vu Che do ke toan, Thu trudng cac don vi
thuoc va triic thuoc Bo chiu trach nhiem thi hanh Quyet dinh
nay./.
KT. B 0 TRUCfNG B 0 TAI CHINH
Thii triidng
TRAN VAN TA

6


QUYET B|NH SO 489/QB-8TC NGAY 10-5-2000
CUA BO TAI CHiNH
■

Ve viec ban hanh Quy trinh
xay dung, ban hanh va cong bo
chuan mure
a ke toan," chuan mire
m kiem toan Viet
m Nam
TRl/CfNG BAN CHI DAO
- Can cil P h a p len h K e toan va Thong k e ban han h k'em theo
L en h so 0 6 / LCT-HDNN ngay 20-5-1988 cua Chu tich H oi dong
N ha nuac va N ghi d in h so 0 7 1CP ngay 29-01-1994 cua Chinh
phu ban han h Quy ch e kiem toan doc lap trong nen kin h te quoc
d an ;
- Can cil Quyet d in h so 1503 /1 9 9 8 / QD-BTC ngay 30-101998 cua B o truang B o T ai chin h ve viec than h lap B an ch i dao
nghien ciiu, soan thao chan mite kiem toan Viet N am ;
- Can cil Quyet d in h so 19 /1 9 9 9 / QD-BTC ngay 12-02-1999
cua Bo truang B o T ai chin h ve viec than h lap B an ch i d ao
nghien ciiu, soan thao chudn mile k e toan Viet N am ;
De thong n hat va thuan tien cho viec nghien ciiu, xay dung,
ban han h va cong bo he thong chudn mile k e toan, chudn mile
kiem toan Viet N am ;
QUYET DINH:
Dieu 1: Ban hanh kem theo Quyet dinh nay Quy trinh xay
dung, ban hanh va cong bo chuan muc ke toan, chuan mire kiem
toan Viet Nam.
D ieu 2: Quyet dinh nay co hieu life thi hanh tti ngay ky.
D ieu 3: Cac thanh vien Ban chi dao soan thao chuan miic
ke toan, chuan miic kiem toan Viet Nam va cac thanh vien to
7

soan thao chuan miic chiu trach nhiem thi hanh Quyet djnh
nay./.
KT. B 0 TRLfCJNG B 0 TAI CHINH
TH tf TRLfCJNG
tr

An v A n t a

Trtfdng Ban chi dao nghien ciiu, soan thao
chuan miic ke toan va Ban chi dao nghien ciiu,
soan thao chuan miic kiem to&n Viet Nam.

8


QUY TR)NH XAY DlfNG, BAN HANH VA GONG Bfi
CHUAN MUC
■ HE TOAN,• CHUAN MlTC
m KIEM TOAN VIET
• NAM
(Ban ha nh kem theo Quyet dinh so 4891QD-BTC ngay
10/5/2000 cua Triidng B an chi dao nghien ciCu, soan thao
chudn miic ke toan, chudn mtfc kiem toan Viet Nam)
1. C ac b itfc co n g v i§c
Viec xay dang va cong bo chuan mac ke toan, chuan mac
kiem to&n phai tuan thu Luat ban hanh v&n ban quy pham phap
luat vh Quy trinh nay, gom cac bade sau:
1.1. Xay diing nguyen t&c chung ve pham vi, doi tiiong ap
dung, co sor va nguyen t&c soan thao he thong chuan miic; danh

muc he thong chuan miic va sSp xep, phan loai cac chuan miic;
1.2. Dii thao tCfng chuan miic, thao luan nhom va to chiic lay
y kien chuyen gia, cac dan vi thuoc Bo Tai chinh va cac Bo, co
quan co lien quan, thanh vien Ban Chi dao soan thao chuan mac
va Hoi dong quoc gia ve ke toan;
1.3. Sau khi co y kien tham gia cua Hoi dong quoc gia ve ke
toan, ho^n thien trinh Bo tradng Bo Tai chinh ban hanh, cong
bo.
2. Bo cu c v an b an
M6i chuan mac ke toan va chuan miic kiem toan deu co ten
goi, so hieu, bo cuc theo phan, muc, doan, co tieu de cua phan,
muc va co so tha ta “doan”. M6i chuan mac bao gom 2 phan:
- Quy dinh chung;
- Noi dung chuan miic.
Phan quy dinh chung gom: Muc dich, noi dung co ban, pham
vi ap dung va cac thuat ngtf stf dung trong chuan miic.
Moi chuan mac chi giai thich c^c thuat nguf lien quan trac
9


tiep, siif dung nhieu lan trong chu£in miic d6 v& thuat ngti P^ai
giai thich de hieu thong nhat; khong giai thich lai cac th u a t ngii
da giai thich or chuan miic trade.
Moi noi dung chu yeu diioc lap thanh doan rieng va ghi so
lien tuc.
3. Thong n h at quy dinh so h i^u, ky h i^u c h u a n mtfc
- Thuf tii cac chuan miic diioc s&p xep theo trinh tii: Cac
chuan miic quy dinh tii cac van de chung tiep den cac chuan miic
quy dinh nhufng van de cu the va theo trinh tii cac biidfc cong viec
ke toan, kiem toan;

- So hieu chuan miic ke toan ghi bang hai (02) chuf so va
chuan miic kiem toan ghi b&ng ba (03) chur so”;
- Ky hieu (hay chOf viet tat);
• Chuan miic ke toan Viet Nam la: CKV, tieng Anh la VAS;
• Chuan miic kiem toan Viet Nam la: CKTV, tieng Anh la
VSA.
4. P h am vi va trin h tif tr a o doi, xin y k ien
- Thao luan triic tiep trong tdng nhom va to soan thao de
hinh thanh va tto g biioc hoan chinh dii thao chuan miic;
- To chiic cac cuoc trao doi rong rai xin y kien tham gia cua
cac chuyen gia ke toan, kiem toan, chuyen gia tai chinh a cac ca
quan quan ly Nha niitirc, cac trudng dai hoc va trung hoc, cac
doanh nghiep, cac cong ty kiem toan, cac to chiic nghe nghiep ke
toan, kiem toan ve noi dung dii thao chuan miic;
- Thu thap va tong hap y kien tham gia qua cac cuoc trao doi
de bo sung, thong nhat va hoan thien theo ti/ng noi dung da dii
thao doi vofi tiing chuan miic;
- Giii xin y Kien cac Vu, Tong cuc thuoc va triic thuoc Bo
- Giii xin y kien chinh thiic cua cac Bo, co quan lien quan
10


Phong Thuong mai va cong nghiep Viet Nam va Hoi Ke toan
Viet Nam;
- Thong qua Ban chi dao nghien cufu, soan thao;
- Gufi xin y kien tu van cua Hoi dong quoc gia ve ke toan;
- Ho&n thien du thao chusi'n miic trinh Bo trudng Bo Tai
chinh ban hanh, cong bo.
5. SiiTa doi, bo sung
Trong qu6 trinh thiic hien chuan miic ke toan, chuan miic

kiem toan neu xet thay can sufa doi, bo sung timg chuan miic
hoac mot so chuan miic thi viec sufa doi, bo sung cung thUc hien
theo Quy trinh nay.
6. Nhi^m vu cu a c a c th an h vien B a n chi dao
- Tham gia vao viec xay dung kg' hoach, de cuang nghien cufu
va x^c dinh cac nguyen tac chung ve pham vi, doi tucfng ap dung,
ccf sor va nguyen tac soan thao he thong chuan mUc ke toan,
chuan muc kiem toan cung nhu danh muc he thong chuan muc;
- True tiep chi dao va tham du cac cuoc thao luan to cac
chuan muc duoc phan cong;
- Tham gia y kien sufa doi hoan chinh cac du thao chuan
mUc;

- Pho bien, trien khai thUc hien cac chuan mUc ke toan,
chuan miic kiem toan sau khi ban hanh.
M6i thanh vien Ban chi dao thUc hien cac nhiem vu do
Trudng Ban chi dao phan cong.
7. Nhi- Nghien cOfu, soan thao chuan miic ke toan, chuan muc kiem
toan Viet Nam theo chuong trinh ke hoach cua Ban chi dao
nghien ciiu, soan thao;

11


- To chiic thao luan nhom, to ve noi dung dii thao cac chuan
miic;
- Phan anh ve Ban chi dao nhtfng kh6 khan, viidng m&c
trong qua trinh soan thao de co sii chi dao kip then;
- To chiic lay y kien tham gia cua cac nha chuyen mon doi

voti tiing chuan miic; hoan chinh dii thao chuan miic de trinh Ban
chi dao trinh Bo ban hanh.
Cac to, nhom va ca nhan thiic hien nhiem vu theo sii phan
cong cua Ban chi dao;
Quy trinh nay duoc ap dung thong nhat cho qua trinh
nghien ciiu, soan thao, ban hanh va cong bo chuan miic ke toan,
chuan miic kiem toan Viet Nam./.
KT. B 0 TRUONG B 0 TAI CHINH
Thii triidng
TRAN VAN TA
TrUcfng Ban chi dao nghien ciiu, soan thao
chuan miic ke toan va Ban chi dao nghien ciiu,
soan thao chuan muc kiem toan Viet Nam.

12


Phan I
H ■i THONG CHUAN MlTC
KIEM TOAN
■
VIET
NAM
_______________________■
______________________________

1. QUYET OjNH SO 120/1999/QD-BTC NGAY 27-9-1999
CUA BO TRlTOfNG BO TAl CHINH
Ve viec ban hanh va cong bo 04
chuan mire kiem toan Viet Nam

b o t r i / 6 n g b o t Ai c h in h

- Can cuf Nghi dinh so 15/CP ngay 2-3-1993 cua Chinh phu
ve Nhiem vu, quyen han va trach nhiem quan ly Nha nude cua
Bo, co quan ngang Bo;
- Can cur Nghi dinh so 178/CP ngay 28-10-1994 cua Chinh
phu ve Nhiem vu, quyen han va to chufc bo may Bo Tai chinh;
- Can cuf Nghi dinh so 07/CP ngay 29-1-1994 cua Chinh phu
ban hanh Quy che kiem toan doc lap trong nen kinh te quoc dan;
Be dap ufng yeu cau doi mdi ca che quan ly kinh te, tai
chinh, nang cao chat liiorng cua kiem toan doc lap trong nen kinh
te quoc dan; Kiem tra, kiem soat chat litong hoat dong kiem toan
doc lap, lanh manh hoa thong tin tai chinh trong nen kinh te
quoc dan;
Theo de nghi cua Vu trudng Vu che do ke toan, Chanh Van
phong Bo Tai chinh,

13


QUYE't DINH:
D ieu 1: Ban hanh bon (04) chuan miic kiem toan Viet Nam
co so hieu v& t§n goi sau day:
1. Chuan miic so 200: Muc tieu va nguyen tac co ban chi
phoi kiem toan bao cao tai chinh;
2. Chuan miic so 210: Hop dong kiem to£n;
3. Chuan miic so 230: Ho so kiem to£n;
4. Chuan miic so 700: Bao c£o kiem to£n ve bao cao tai
chinh.
D ieu 2: Chuan miic kiem toan V iet Nam diicfc ban hanh

kem theo Quyet dinh nay ap dung doi vdri hoat dong kiem toan
doc lap cac bao cao tai chinh. Dich vu kiem toan doc lap cac
thong tin tai chinh khac va dich vu lien quan cua Cong ty kiem
toan diicfc ap dung theo quy dinh cu the cua tCftig chuan miic.
D ieu 3: Quyet dinh nay co hieu liic thi hanh sau 15 ngay ke
tCf ngay ky.
D ieu 4: Cac Cong ty kiem toan va kiem to£n vien hoat dong
hop phap tai Viet Nam co trach nhiem trien khai thiic hien
chuan miic kiem toan Viet Nam trong hoat dong cua moi Cong
ty.
Vu triidng Vu Che do ke toan, Chanh van phong Bo va Thu
triidng cac don vi lien quan thuoc va triic thuoc Bo Tai chinh co
trach nhiem hifcrng din, kiem tra va thi hanh Quyet dinh nay.//.

B 0 TRUCfNG BO TAI CHINH
NGUYEN SINH HUNG

14


CAC THUAT NG0
Stf DUNG TRONG CHUAN MlfC KIEM TOAN
1. B a o c a o t a i c h i n h : La he thong bao c£o diicrc lap theo chuan
miic va che do ke toan hien hanh (hoac diioc chap nhan) phan
anh cac thong tin kinh te, tai chinh chu yeu cua don vi.
2. B a o c d o k ie m t o a n : La loai bao cao bang van ban do kiem
toan vi§n va cong ty kiem toan lap va cong bo de neu ro y
kien chinh thufc cua minh v§ bao cao tai chinh cua mot don vi
da difcrc kiem toan.
3. D a m b a o : La sii hai long cua kiem toan vien ve do tin cay cua

cac ket luan hoac bang chufng kiem toan thu thap diioc, hoac
do dan vi diia ra cho ngiicri stf dung.
De co diioc sii dam bao nay, kiem toan vien can danh gia cac
bang chufng thu thap diicrc khi thiic hien kiem toan va hinh
thanh ket luan. Mufc do hai 16ng co difcrc din den mure do dam
bao tiiy thuoc vao viec thiic hien va ket qua thiic hien cac thu
tuc kiem toan.
4. D a m b a o h&p ly : La trong mot cuoc kiem toan, kiem toan vien
diia ra mot mufc do dam bao cao nhiing khong phai la tuyet doi.
Co nghia la bao cao tai chinh da diioc kiem toan khong con chura
dong nhiing sai sot trong yeu so v6i y kien cua kiem toan vien
trong bao cao kiem toan.
5. H pp ly : La thong tin tai chinh va tai lieu ke toan phan anh
trung thiic, can thiet va phu hop ve khong gian, then gian va
sii kien diioc nhieu ngifcfi thiia nhan.
6. Hanh dung phap luat, dung chuan miic va che do ke toan hien
hanh (hoac diioc chap nhan).

15


7. Hap d o n g kiem toan: La sii thoa thuan bang van ban g1L*
cac ben tham gia ky ket (cong ty kiem toan, khach hang)
cac dieu khoan va dieu kien thiic hien kiem toan cua <•ia
hang va cong ty kiem toan, trong do xac dinh muc tieu, pham
vi kiem toan, quyen va trach nhiem cua moi ben, hinh thufc
bao cao kiem toan, thcri gian thiic hien va cac di6u khoan ve
phi, ve xii ly khi tranh chap hop dong.
8. Ho sa kiem toan: La cac tai lieu do kiem toan vien lap, thu

thap, phan loai, suf dung va luu truf. Tai lieu trong ho so kiem
toan diicrc the hien tren giay, tren phim, anh, tren phaong
tien tin hoc hay bat ky phiiOng tien lifu trtf nao khadinh cua phap luat hien hanh.
9. Ho sa kiem toan c h u n g : La ho so kiem toan chijfa diing cac
thong tin chung ve khach hang lien quan tdi hai hay nhieu
cuoc kiem toan trong nhieu nam tai chinh cua mot khach
hang.
10. Ho sa k iem toan n a m : La ho so kiem toan chtfa diing cac
thong tin ve khach hang chi lien quan tori cuoc kiem toan mot
nam tai chinh.
11. T ro n g yeu: La thuat nguf dung de the hien tam quan trong
cua mot thong tin (mot so lieu ke toan) trong bao cao tai
chinh.
Thong tin diicfc coi la trong yeu co nghla la neu thieu thong
tin do hay thieu chinh xac cua thong tin do se anh hiidng den
cac quyet dinh cua ngucri suf dung bao cao tai chinh. Miic do
trong yeu tuy thuoc vao tam quan trong cua thong tin hay cua
sai sot diioc danh gia trong hoan canh cu the. Tinh trong yeu
cua thong tin phai xem xet ca tren tieu chuan dinh ltiqng va
dinh tinh.
12. T ru n g thtfc: La thong tin tai chinh va tai lieu ke toan phan
anh dung sii that noi dung, ban chat va gia tri cua nghiep vu
kinh te phat sinh.
16


13. P h a n a n h tr u n g th tfc v a hctp ly tr e n c a c k h i a c a n h
tr p n g y e u : Nghla la y kien cua kiem toan vien diia ra tren
b^o c^o kiem toan mot sii dam bao chac chan rang bao cao tai

chinh da phan anh trung thiic va hop ly tren cac khia canh
trong yeu; nhiing khong dam bao tuyet doi rang khong co bat
ky mot sai sot nao tren bao cao tai chinh da diioc kiem toan.
Kiem toan vien chi quan tam den cac yeu to trong yeu cua cac
bao cao tai chinh.

17


HE THONG
CHUAN Ml/C KIEM TOAN VIET NAM
CHUAN M l/C SO 200

MUC TIEU VA N GU YEN T A C C O BAN
CHI PHOI KIEM TO A N B AO C A O TAI CHINH
(Ban hanh kern theo Quyet dinh so 120/1999/QD-BTC ngay
27-9-1999 cua Bo triidng Bo Tai ch in h )
QUI DINH CHUNG
01. Muc dich cua chuan miic nay la qui dinh va hiiofng dan ap
dung cac muc tieu va nguyen t ic ca ban chi phoi kiem toan
bao cao tai chinh.
02. Kiem toan vien va cong ty kiem toan phai luon nam
vvftig muc tieu kiem toan la dtfa ra y kien ve su’ trung
thtfc va hofp ly cua bao cao tai chinh tren cd sd cac
nguyen tac cd ban chi phoi kiem toan bao cao tai chinh.
03. Chuan miic nay ap dung cho kiem toan bao cao tai chinh
va diioc van dung cho kiem toan thong tin tai chinh khac
va cac dich vu iien quan cua cong ty kiem toan.
Kiem toan vien va cong ty kiem toan phai tuan thu nhtfng
qui dinh cua chuan miic nay tr.ong qua trinh thiic hien

kiem toan va cung cap dich vu lien quan khac.
Don vi duoc kiem toan (khach hang) va cac ben sii dung
ket qua kiem toan phai co nhufng hieu biet can thiet v*
muc tieu va nguyen t ic co ban qui dinh trong chuan miic
nay trong qua trinh phoi hop cong viec vtiri con?
i
4
x i *
4
•^
i
it- i
ki e m
toan va kiem toan vien cung nhu khi xu ly cac qUan
lien quan den cac thong tin da duoc kiem toan.
-

18

'

*

.

'


C ac th udt ngtf tro n g ch u an m iic nay dvfofc h ieu nhtf sau:
04. B ao cao tai ch in h : La he thong bao cao duoc lap theo

chuan miic va che do ke toan hien hanh (hoac diicfc chap
nhan) phan anh cac thong tin kinh te, tai chinh chu yeu
cua don vi.
05. Trong yeu: La thuat ngii dung de the hien tam quan trong
cua mot thong tin (mot so lieu ke toan) trong bao cao tai
chinh.
Thong tin diioc coi la trong yeu co nghla la neu thieu thong
tin do hay thieu chinh xac cua thong tin do se anh hiidrng
den cac quyet dinh cua ngiidi suf dung bao cao tai chinh.
Mufc do trong yeu tuy thuoc vao tam quan trong cua thong
tin hay cua sai sot duoc danh gia trong hoan canh cu the.
Tinh trong yeu cua thong tin phai xem xet ca tren tieu
chuan dinh luong va dinh tinh.
06. Dam bao: La sii hai long cua kiem toan vien ve do tin cay
cua cac ket luan hoac bang chufng kiem toan thu thap duoc,
hoac do don vi dUa ra cho ngUdi suf dung.
Be co duoc sii dam bao nay, kiem toan vien can danh gia
cac bang chufng thu thap duoc khi thiic hien kiem toan va
hinh thanh ket luan. Mufc do hai long co ducfc din den mufc
do dam bao tuy thuoc vao viec thiic hien va ket qua thiic
hien cac thu tuc kiem toan.
07. Dam bao hop ly: La trong mot cuoc kiem toan, kiem toan
vien dUa ra mot mufc do dam bao cao nhiing khong phai la
tuyet doi. Co nghla la bao cao tai chinh da duoc kiem toan
khong con chufa diing nhufng sai sot trong yeu so vdri y kien
cua kiem toan vien trong bao cao kiem toan.
08. Trung thuc: La thong tin tai chinh va tai lieu ke toan
phan anh dung sii that noi dung, ban chat va gia tri cua
nghiep vu kinh te phat sinh.
09. H ap ly: La thong tin tai chinh va tai lieu ke toan phan

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anh trung thiic, can thiet va phu hap ve khong gia°’ * 01
gian va sii kien duoc nhieu ngudi thda nhan
10. Hap p h a p : La thong tin tai chinh va tai lieu ke tc n phan
anh dung phap luat, dung chuan miic va che do ke toan
hien hanh (hoac duoc chap nhan).
N 0 I DUNG CHUAN MUC
M uc tie u c u a k ie m to a n b a o c a o t a i c h i n h
11. Muc tieu cua kiem toan bao cao ta i chinh la giup cho
kiem toan vien va cong ty kiem to an dtfa r a y kien
xac nhan ran g bao cao tai chinh co dtfdc lap tre n cd
sct chuan mtfc va che do ke toan hien hanh (hodc
dvtoc chap nhan), co tu an thu phap lu a t lien quan va
co phan anh trun g thtfc va hdp ly tre n c a c khia canh
tron g yeu hay khong?
Muc tieu cua kiem toan bao cao tai chinh con giup cho don
vi duoc kiem toan thay ro nhting ton tai, sai sot de khac
phuc nham nang cao chat liiang thong tin tai chinh cua
don vi.
12. Y kien cua kiem toan vien lam tang them sii tin cay cua
bao cao tai chinh, nhung ngudi stf dung bao cao tai chinh
khong the cho rin g y kien cua kiem toan vien la sii dam bao
ve kha nang ton tai cua doanh nghiep trong tuong lai cung
nhu hieu qua va hieu liic dieu hanh cua bo may quan ly.
N guyen tac c a ban ch i p h o i k iem toan bao ca o tai c h in h
13. Cac nguyen tac ca ban chi phoi kiem toan bao cao tai
chinh, gom:
- Tuan thu phap luat cua Nha nude;

- Tuan thu nguyen tac dao dtfc nghe nghiep;
- Tuan thu chuan miic kiem toan;
- Kiem toan vien phai cd thai do hoai nghi mang tinh ngh e
nghiep.
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14. Kiem toan vien phai luon luon coi trong va chap hanh
diing phap lu|Lt cua Nha ntfdc trong qua trinh hanh
nghe kiem toan.
15. Kiem toan vien phai tuan thu cac nguyen t§c dao dtfc
nghe nghiep kiem toan, nhu sau:
a) B6c lap;
b) Chinh true;
c) Khach quan;
d) Nang luc chuyen mon va tinh than trong;
e) Tinh bl mat;
f) Tu each nghe nghiep;
g) Tuan thu chuan muc chuyen mon.
16. Doc lap: Doc lap la nguyen tac hanh nghe ccr ban cua kiem
toan vien.
Trong qua trinh kiem toan, kiem toan vien phai thuc sU
khong bi chi phoi hoac tac dong bdi bat ky loi Ich vat chat
hoac tinh than nao lam anh htfdng den sU trung thuc,
khach quan va doc lap nghe nghiep cua minh.
Kiem toan vien khong dugc nhan lam kiem toan cho cac
don vi ma minh co quan he kinh te hoac quyen lgi kinh te
nhu gop von cd phan, cho vay hoac vay von tif khach hang,
hoac la co dong chi phoi cua khach hang, hoac co ky ket
hop dong gia cong, dich vu, dai ly tieu thu hang hoa...

Kiem toan vien khong duoc nhan lam kiem toan d nhufng
don vi ma ban than co quan he ho hang than thuoc (nhu
bo, me, va, chong, con cai, anh chi em ruqt) vdi nhufng
ngUdi trong bo may quan ly (Hoi dong quan tri, B an Giam
doc, cac truang, p h o p hon g va nhitng jigudi tuang duang)
trong don vi duoc kiem toan.
Kiem toan vien khong duoc vtia lam dich vu ke toan (nhu
true tiep g h i chep, giti so k e toan va lap bao cao tai chinh)
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vtia lam dich vu kiem toan cho cung mot khach hangTrong qui trinh kiem toan, neu c6 sii han che ve tinh dpc
lap thi kiem toan vien phai tim c&ch loai bo sii han c e
nay. Neu khong loai bo duoc thi kiem toan vien phai neu
ro dieu nay trong bao d o kiem toan.
17. C hinh true: Kiem toan vien phai th in g th an r trung thuc
va c6 chinh kien rd rang.
18. K hach quan: Kiem toan vien phai cong bang, ton trong sii
that va khong duoc thanh kien, thien vi.
19. N ang luc chuyen mon va tinh than trong: Kiem toan vien
phai thiic hien cong viec kiem toan vdi day du nang ltic
chuyen mon can thiet, vdi sii than trong cao nhat va tinh
than lam viec chuyen can. Kiem toan vien cd nhiem vu duy
tri, cap nhat va nang cao kien thufc trong hoat dong thiic
tiin , trong moi trudng phap ly .va cac tien bo ky thuat de
dap ufng yeu cau cong viec.
20. T inh bi m at: Kiem toan vien phai bao m at cac thong tin
cd duoc trong qua trinh kiem toan, khong duoc tiet lo bat
cd mot thong tin nao khi chua duoc phep cua ngudi co
tham quyen, trd khi cd nghla vu phai cong khai theo yeu

cau cua phap luat hoac trong pham vi quyen han nghe
nghiep cua minh.
21. Tic each nghe nghiep: Kiem toan vien phai trau doi va bao
ve uy tin nghe nghiep, khong duoc gay ra nhOfng hanh vi
lam giam uy tin nghe nghiep.
22. Tuan thu chudn muc chuyen m on: Kiem toan vien phai
thiic hien cong viec kiem toan theo nhQng ky thuat va
chuan miic chuyen mon da qui dinh trong chuan muc kiem
toan Viet Nam (hoac chuan miic kiem toan quoc te duoc
Viet Nam cha'p nhan) va cac quy dinh phap luat hien
hanh.
23. Kiem toan vien phai tu an thu ch u an mUc kiem toan
V iet Nam hoac chuan mifc kiem toan quoc te duoc Vi^t
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Nam chap nhan. Cac chuan muc kiem toan nay qui dinh
cdc nguyen tic , thu tuc co ban va hudng dan the thufc ap
dung c lc nguydn t ic va thu tuc co ban lien quan den kiem
to ln bio c&o tai chinh.
24. Kiem toan vien phai co thai dp hoai nghi mang tinh
nghe nghiep trong qua trinh lap ke hoach va thtfc hien
kiem toan va phai luon y thufc rin g co the ton tai nhufng
tinh huong dan den nhufng sai sot trong yeu trong cac bao
clo tai chinh. VI du: Khi nhan duoc ban g ili trinh cua
Giam doc don vi, kiem toan vien khong duoc thtia nhan
ngay c lc giai trinh do da la dung, ma phai tim ducrc nhufng
bln g chufng can thiet chufng minh cho giai trinh do.
P h a m vi k i e m to a n
25. "Pham vi kiem toan" la nhufng cong viec va thu tuc kiem

to^n c ln thiet ma kiem toan vien phli xac dinh va thuc
hien trong qua trinh kiem toan de dat duoc muc tieu kiem
toan. Thu tu c kiem toan phai ditoc xac dinh tren cot sof
chuan miic kiem toan Vi£t Nam (ho&c chuan mtfc kiem
toan quoc te dtfqta chap nhijin), phu htfp yeu cau cua to
chufc nghe nghiep, phu hctp qui dinh cua phap luat va
cac thoa thuan trong hcfp dong kiem toan.
D a m b a o hcfp ly
26. Kiem toan vien thuc hien kiem toan theo chuan muc kiem
toan Viet Nam (hoac chuan muc kiem toan quoc te duoc
chap nhan) de co duoc mot sU dam bao hop ly rin g bao cao
tai chinh neu co sai sot trong yeu thi da duoc kiem toan
vien p h lt hien va trinh bay trong bao cao kiem toan. Bao
cao tai chinh da dUcfc kiem toan, noi chung khong con
(hoac khong co) sai sot trong yeu. "Dam bao hop ly" la
khai niem lien quan den viec thu thap b ln g chufng kiem
toan can thiet giup kiem toan vien va cong ty kiem toan
ket luan rin g khong con sai sot trong yeu trong bao cao tai
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