Giáo trình lý thuyết kiểm toán phần 2

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Chuong 5: Ca sa ddn lieu va bdng chung kiem toan

Chttong S

CO

sd

DAN LIEU

■

VA BANG CHUfNG KIEM TOAN

5.1. CC SO DAN LIEU
5.1.1. Cd sd d a n lieu

Cd sd d in lieu la mot trong cac khai niem cd ban cua
kiem toan. Viec n lm chic khai niem cd sd d in lieu se giup KTV

9 9

xac dinh dtfdc chmh xac muc tieu kiem toan tong quat cac
BCTC noi chung va muc tieu kiem toan ttfng bo ph&n cau
thanh cua BCTC noi rieng. Nlm chic khai niem cd sd d i n lieu

v 9

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 dtidc

phan 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

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GIAO 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

9 O

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.

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Chuang 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 nay
bat 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

; # •) Q

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

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GIAO 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.

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Chuang 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.

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GIAO TRINH LY THUYET KIEM TOAN

- Sii phan loai va hack todn. Bao gom cac khia canh chu

yeu 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 yeu

+ 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

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C h u o n g 5: C o s d d d n H $ u v a b d n g c h u n g k i e m t o d n

toan cua cac tai khoan co lien quan phai dam bao phu hdp vdi
nhau.

+ Trinh bay, cong bo": Cac chi tieu, bo phan va khoan muc
tren BCTC phai dtfdc xac dinh, trinh bay va cong bo" theo dung
yeu cau cua cac chuan mtfc va che do ke toan hien hanh.

Nhu 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

CAC CO

Sd

DAN LIEU CUA 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

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GIAO 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

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Chaang 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.

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GIAO 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 vdi
cac bang chiing khac ma KTV thu thap diidc;

- Xac djnh miic do hieu biet cac van de da diidc giai trinh
cua 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.

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C 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

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

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GIAO 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

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Chuong 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 at
quan 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

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GIAO TRiNH LY THUYET KIEM TOAN

v O

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

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Chuong 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 lan
sang cac bo p h a n va k h o a n muc nay.

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GIAO 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

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Chuorig 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

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GIAO 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

O , 9 9

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.

^ 9

Mat 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

9 *)

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
d in va dting ky.

9 /

Cac muc tieu kiem toan se dtfdc nhac tdi trong qua trinh
kiem toan so dtf cac tai khoan va cac khoan muc la: stf hien

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Chuong 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

*) / 'J Q

the tom tat muc tieu kiem toan tong quat vdi cac nghiep vu va
so' da qua bang sau:

Bang so 5.2: Muc tieu kiem toan to n g quat cac 
nghiep vu

MUC TIEU KIEM TOAN TONG QUAT
CAC NGHIEP VU (*)

- Phat sinh
- Danh gia
- Stf tmh toan
- Day du

- Dung dSn
- Dung ky

(*) Doi vdi mot sd chi tieu tren bao cao tai chinh dtfdc lap

tren cd sd luy ke phat sinh cac tai khoan, muc tieu kiem toan
cac nghiep vu con dtfdc bd sung them cac khia canh: cong don
(tong hdp) va cong bo.

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GIAO TRiNH LY THUYET KIEM TOAN

Bang so 5.3: Muc tieu kiem toan to n g q uat so d ti

cac tai khoan

M U C T IE U K IEM T O A N T O N G Q U A T

so

d u 1

cAc tAi khoA n

- Su hien htiu

- Quven va nghia vu
- Danh gia

- Sii tinh toan
- Day du

- Dung d in

- Cong don (Tong hdp)
- Cong bo

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

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Chuang 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

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GIAO 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

0 N _ . _ j

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;

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Chuong 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

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GIAO 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

^ 9 ^

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:

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Chuang 5: Ca so ddn ii$u va bdng chung kiem todn

"" '--- T —

+ 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

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GIAO 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

s 0

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

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Chuang 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...

s 9

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.

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GIAO 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.

v O

+ Bang chiing kiem toan do KTV tu thu thap co do tin cay

\ # *) j

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

• I *| * 1 9 «}

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

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Chuong 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

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(30)<div class='page_container' data-page=30>

GIAO 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

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Chuong 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.

9 9 9

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

9 9

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 lm
dam 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

9 9 9

htfdng kiem toan cu the dtfdc xac dinh, cu the:

^ 9 /

+ Trong trtfdng hop KTV nghi ngd so lieu tren so ke toan
cua ddn vi dtfdc bao cao ldn hdn so" lieu thiic te, ttic la kha n&ng
cac nghiep vu dtfdc bao cao khong, trung ho&c thtic te" khong
phat sinh KTV se tien hanh chon mau cac nghiep vu tren cac so
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

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(32)<div class='page_container' data-page=32>

GIAO 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;

9
- Tai lieu do ben thii ba lap ra nhifng do ddn vi difdc kiem
toan lifu giti;

- Tai lieu do ddn vi difdc kiem toan lap va ben thti ba lifu
g i t i

- 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

lap va khach quan cua ben thti ba vdi ddn vi difdc kiem toan,

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Chuang 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

* y 0

ngtfdi am hieu cong viec d trong va ngoai ddn vi difdc kiem tdan.

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(34)<div class='page_container' data-page=34>

GIAO 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

9 v a 9

tin bo sung can thiet cho qua trinh kiem toan.

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Chuong 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 tang
them 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

•J
phong 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.

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GIAO 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.

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Chuang 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.

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GIAO 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?

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B. 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.

a. Dung b. Sai

2. Cac bo phan cau thanh khac nhau cua BCTC thi co cd
sd d i n lieu khong giong nhau.

a. Dung b. Sai

3. Cd sd dan lieu cua cung mot chi tieu tren BCTC cua

cac ddn vi khac nhau la khong giong nhau.

a. Dung b. Sai

4. Cd sd d in lieu ve tinh dung ky dam bao r in g mot
nghiep vu kinh te phat sinh dtfdc ghi nhan dung cac trinh ttf va
phtfdng phap ke toan.

a. Dung b. Sai

5. Cd sd dan lieu ve stf phat sinh dam bao r in g mot ltfdng
tai san cua ddn vi dtfdc trinh bay tren cac BCTC la ton tai thtfc
te tai thdi diem bao cao.

a. Dung b. Sai

6. Cac chi tieu va bo phan tren BCTC co the dtfdc ddn vi
trinh bay tuy thuoc vao dac diem va yeu cau quan ly cua minh.

a. Dung b. Sai

____ ;______Chuang 5: Co so dan ii£u vd bang chting kiem todn

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GIAO 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.

a. Dung b. Sai

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.

a. Dung b. Sai

O O o

9. Muc tieu kiem toan tong quat va cac muc tieu kiem
toan dac thu la luon giong nhau.

a. Dung b. Sai

10. Tat ca cac thong tin va tai lieu ma KTV thu thap difdc
trong qua trinh kiem toan deu la cac bang chiing kiem toan.

a. Dung b. Sai

^ o __

11. Mot bang chiing kiem toan ma KTV thu thap difdc co do
tin cay rat cao bao gid cung difdc cdi la mot b ln g chiing thich hdp.

a. Dung b. Sai

12. Trong mdi trtfdng hdp cac b ln g chiing co nguon goc tif
ben trdng ddn vi difdc kiem toan se co do tin cay cao khi he
thong ke toan va he thong kiem soat noi bo cua ddn vi hoat
dong co hieu qua.

a. Dung b. Sai

13. Ky thuat quan sat thifdng difdc KTV sii dung de thu
thap cac bang chiing trong cac thii nghiem tu a n thii.

a. Dung b. Sai

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Chuang 5: C a sd ddn ii$u va bdng chung kiem todn

14. Trong giai doan lap ke hoach kiem toan cac cd sd d i n
lieu va yeu to dan lieu lam cd sd de KTV:

a. Danh gia kha nang rui ro

b. Ltfa chon cac trinh ttf kiem toan phu hdp
c. Xac dinh cac bien phap kiem toan then chot
d. Soan thao chtfdng trinh kiem toan

e. Tat ca cac trtfdng hdp tren

f. Khong phai mot trong cac trtfdng hdp tren

15. Nhtfng muc tieu kiem toan tong quat cua cac thii
nghiem cd ban bao gom:

a. Stf ton tai va phat sinh
b. Quyen ldi va nghia vu

c. Stf tinh toan va danh gia chinh xac

d. Stf chinh xac cua ghi chep va cong don
e. Tat ca cac trtfdng hdp tren

f. Khong phai mot trong cac trtfdng hdp tren

16. KTV phai chiu trach nhiem khi sii dung blng chiing
do cac chuyen gia cung cap.

a. Dung.
b. Sai.

c. Khong phai mot trong cac trtfdng hdp tren.
17. Bang chtfng kiem toan la:

a. Tat ca cac tai lieu, chiing tii, so sach ke toan ciia
ddn vi.

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GIAO TRINH LY THUYET KIEM TOAN

b. Tat ca cac tai lieu kiem ke thtfc te.

c. Tat ca cac ban giai trinh cua cac nha quan ly ddn vi.
d. Cac tai lieu va thong tin ma KTV thu thap dtfdc
lien quan den cuoc kiem toan, la cd sd de KTV dtfa ra y kien cua
minh.

e. La tat ca cac trtfdng hdp tren.

18. Blng chiing co miic tin cay cao nhat la cac chtfng ttf,
tai lieu:

a. Cung cap triic tiep cho KTV tti cac nguon doc lap d
ben ngoai.

b. Co nguon goc tii ben ngoai, nhtfng da qua xii ly bdi
he thong KSNB co hieu ltfc cua khach hang

c. Cua khach hang vdi he thong kiem soat kem hieu ltfc
d. Thu thap trtfc tiep blng cac phtfdng phap giam
sat, tinh toan cua chinh cac KTV doc lap

e. Khong phai mot trong cac trtfdng hdp tren

19. Muc tieu kiem toan tiing bo phan cua BCTC la n h lm
thu thap day du chtfng c6 xac d a n g ...lam cd sd
xac nhan cho tiing bo phan dtfdc kiem toan.

20. Trong giai doan ket thuc kiem toan cac cd sci d i n lieu
va yeu to" dan lieu lam cd sd de K T V ...

21. Tinh thich hdp cua b ln g chiing kiem toan muon de
cap den stf phii hdp (1) va nguon goc (2) cua b ln g chiing kiem
t o a n ...

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Chuang 6: H? thong kiem soat ndi bd va rui ro kiem soat

Chrfong 6

HE THONG KIEM SOAT NOI BO

■ ■ ■

VA RUI RO KIEM SOAT

6.1. KHAI QUAT VE HE THONG KIEM SOAT NOI B0

He thong kiem soat noi bp

He thong kiem soat noi bo bao gom toan bo cac chmh
sach, cac btfdc kiem soat va cac thu tuc kiem soat dtfdc thiet lap
nham muc dich quan ly va dieu hanh hoat dong cua ddn vi.

Chuan mtfc kiem toan Viet Nam hien hanh de cap den
khai niem ve he thong kiem soat noi bo nhtf sau:

He thong kiem soat noi bo la cac quy dinh va cac thu tuc
kiem soat do ddn vi dtfdc kiem toan xay dtfng va ap dung nham
bao dam cho ddn vi tuan thu phap luat va cac quy dinh, de
kiem tra, kiem soat, ngan ngtia va phat hien gian lan, sai sot;
de lap BCTC trung thtfc hdp ly; n h lm bao ve, quan ly va sti
dung co hieu qua tai san cua ddn vi. He thdng kiem soat noi bo
bao gom moi trtfdng kiem seat, he thong ke toan va cac thu tuc
kiem soat.1

Theo cach de cap tren day, pham vi cua kiem soat noi bo
la rat rong, no khong chi gidi han trong pham vi cua nhting

156 Tai chinh. He thong chuan rnUc kiem todn Viet Nam, quyen III, chuan mite 
so 400, doan 10, 2002.

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GIAO TRINH LY THUYET KIEM TOAN

hoat dong ve ke toan, tai chmh ma bao gom ta t ca nhiing linh
vifc hoat dong trong ddn vi.

Muc dich va nhiing moi qu an ta m cu a dcfn vi dtfoc 
kiem todn

Khi thiet lap va van hanh he thong kiem soat noi bo d
ddn vi, cac nha quan ly thifdng quan tam den nhiing khia canh
chu yeu sau:

- Nham bao ve tai san, so sach va thong tin
- Nham thuc day viec tuan thu phap luat

- N hlm tang cifdng tinh hieu life, hieu qua ve mat dieu
hanh va sif dung cac nguon life trong ddn vi

- N hlm cung cap thong tin dang tin cay va lap BCTC
trung thifc hdp ly

Cung can lUu y rin g sif “bao dam” cho nhiing muc dich
tren dnv cua he thong kiem soat noi bo chi’ la sii bao dam hdp ly
chif khong the la bao dam tuyet doi.

Muc dich va nhtfng moi q u an ta m cu a K T V

KTV phai co du hieu biet ve he thong kiem soat noi bo
cua ddn vi difdc kiem toan de lap ke hoach kiem toan tong the
va chifdng trinh kiem toan thich hdp va co hieu qua.2

Nhif vay, muc dich cua KTV khi nghien ciiu, danh gia he

thong kiem soat noi bo la de xac dinh miic do tin cay doi v6i he
thong nay, tren cd sd do de xac dinh hdp ly noi dung, pham vi
va thdi gian cho cac cuoc khao sat cd ban can phai thifc hien.

; Bo Tai chinh. He thong chuan mtfc liicm loan Viet Nam, quyen III, chuan mtfc 
so 400, than 02, 2002.

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Chuang 6: H$ thdng kiem soat noi bo va rui ro kiem soat

De dat diidc sii hieu biet, trong cac mol quan tam cua dun
vi duoc kiem toan doi vdi he thong kiem soat noi bo, KTV dac
biet quan tam den cac khia canh thii nhat va thii tii do la ve
b a o ve tai san, so sach thong tin va khia canh ve cung cap
thong tin dang tin cay, lap BCTC trung thiic hdp ly cua he
t h o n g kiem soat noi bo. Vi day la n h u n g linh viic triic tiep anh
hiidng den cac BCTC do vay cung co the anh hufdng den cac muc
tieu dac thu cua KTV. Cac BCTC van co the diidc trinh bay
trung thiic hdp ly cho du cac qua trinh kiem soat khong day
manh tinh hieu qua cac mat hoat dong cua cong ty, nhiing
chung lai khong co kha nang phan anh dung dan cac nguyen
tac, chuan miic ke toan neu cac qua trinh kiem soat khong dam
bao do tin cay cua cac thong tin va viec bao ve tai san, so sach
khong day du.

Trach nhiem cua ddn vi diidc kiem toan va nhiing han
che co hOtu cua he thong kiem soat noi bo

Trach nhiem cua ddn vi diidc kiem todn• • •

Viec xay diing va duy tri cac qua trinh kiem soat d ddn vi

la trach nhiem thuoc ve ddn vi dUdc kiem toan chii khong phai
trach nhiem cua KTV. Don vj diidc kiem tdan phai co trach
nhiem xay diing mot he thong kiem soat noi bo du manh va co
hieu qua de dam bao hdp ly la cac BCTC diidc trinh bay mot
cach trung thiic.

Nhiing han che co hitu cua he thong kiem soat noi bo

Cac qua trinh kiem soat chi co the dam bao hdp ly chii
khong the dam bao tuyet doi cho cac muc tieu kiem soat d ddn
vi trong do co ca muc tieu lap BCTC trung thiic hdp ly, bdi vi du
co difdc quan tam thiet ke ly tifdng bao nhieu chang nifa nhung

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GIAO TRiNH LY THUYET KIEM TOAN

ban than no van chtia diing nhiing han che co hiiu trong do.
Nhiing han che co hOu cua he thong kiem soat noi bo do la:

Yeu cau thong thiidng la chi phi cho he thong kiem soat
noi bo khong diidc viidt qua nhiing ldi ich ma he thong do mang
lai.

Phan ldn cac thu tuc kiem soat noi bo thiidng diidc thiet
lap cho cac nghiep vu thiidng xuyen, lap di lap lai hdn la cac
nghiep vu khong thiidng xuyen.

Sai sdt bdi con ngiidi thieu chu y, dang tri khi thiic hien

9 ^ 9 \ 4

nhiem vu kiem seat, hoac do khong hieu ro yeu cau cong viec

9 •

kiem soat.

Kha nang he thong kiem soat noi bo khong phat hien
diidc sii thong dong cua thanh vien trong ban quan ly hoac
nhan vien vdi nhiing ngiidi khac trong hay ngoai ddn vi.

Kha nang ngiidi thiic hien kiem soat lai lam dung dac
quyen cua minh.

Do thay doi cd che va yeu cau quan ly lam cho cac thu tuc
kiem soat bi lac hau hoac bi vi pham.

Vdi nhiing han che co hiiu cua he thong kiem soat noi bo
va vi ban than he thong kiem soat noi bo khong the viidt hdn sii
dam bao hdp ly nen hau nhii trong tat ca cac cuoc kiem toan
BCTC luon luon co mot miic do rui ro kiem soat.

6.2. CAC MUC TIEU CHI TIET CUA KIEM SOAT N0I

BO D O I V 6 l

BCTC

Bat cii mot nghiep vu kinh te nao d ddn vi diidc kiem toan
cung cd the cd mot vai loai sai sdt cd the xay ra trong qua trinh

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Chuang 6: H$ thong kiem soat noi bd va rui ro kiem soat

ry <y ___ _ ____ y

ghi so, tong hdp va lap BCTC. Nhufng muc tieu chi tiet ma mot
cau true kiem soat noi bo can phai thoa man de ngan ngtia sai
sot co the xay ra do la:

Cac nghiep vu kinh te ghi so p h a i co can cit hop ly 
(tinh co can cii hap ly). Cd cau kiem seat noi bo phai difdc

thiet. ke sao cho khong cho phep ghi chep nhting nghiep vu
khong tun tai hoac nhting nghiep vu gia vao cac so ke toan va
cac nhat ky.

Cac nghiep vu kinh te p h a i dtfOc p h e ch u a n d u n g
dan (s iiphe chuan). De kiem soat, bao ve difdc tai san thi moi

nghiep vu kinh te muon difdc xay ra phai difdc phe chuan dung
d in cua ngtidi co trach nhiem. Neu mot nghiep vu kinh te
khong difdc phe chuan xay ra, no co the d in den mot sii ltia dao
va anh htidng lam ton that tai san.

Cac nghiep vu kinh te dd p h a t sin h , cac td i san 
hien co p h a i ditoc ghi so day du (tinh d a y dii). Cd cau kiem

soat noi bo phai difdc thiet ke nhlm khong de bat cti mot
nghiep vu kinh te da phat sinh, hay mot tai san hien co nao
nlm ngoai so ke toan. Chung phai difdc ghi day du vao cac so ke
toan va difdc tong hdp tren cac BCTC.

Cac nghiep vu kinh te, cac tdi san hien co p h a i 
dtfOc danh g id va tinh todn dung d d n (stf d a n h g id va 
tinh todn). He thong kiem soat noi bo phai co cac qua trinh

kiem soat de dam bao la khong de xay ra sai sot trong khi danh
gia, tinh toan va ghi so so tien cua nghiep vu do d cac giai doan
khac nhau cua qua trinh ghi so.

Cac nghiep vu kinh te p h a i dtfOc p h a n loai d u n g 
d d n (stf p h a n loai). Cac qua trinh kiem soat phai bao gom

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GIAO TRINH LY THUYET KIEM TOAN

mot he thong cac tai khoan thich hdp, diidc quy dinh ro rang ve
noi dung va quan he doi ling de phan loai cac nghiep vu kinh te
mot cach dung dan.

Cac nghiep vu kinh te p h a i ditac p h a n a n h k ip thai, 
d u n g ky (tinh d u n g ky va kip thai). Neu cac nghiep vu kinh

te diidc ghi trifdc hoac sau khi chung xay ra se lam tang kha
nang sai sot trong viec bo quen hoac ghi triing, neu khac ky
chung se lam sai lech thong tin tren cac BCTC. He thong kiem
soat noi bo phai diidc thiet ke de dam bao r i n g cac nghiep vu
kinh te phat sinh phai diidc ghi kip thdi, dung ky vao cac so ke
toan.

Cac nghiep vu kin h te p h a i ditcfc g h i d u n g d d n vao 
cac so chi tie t va p h a i ditac tong hcfp ch in h x a c (q u a

tr in h chuyen so va tong hap). Trong nhieu triidng hdp, cac

nghiep vu kinh te ca le phai diidc ghi so chi tiet de theo roi
rieng, sau do diidc tong hdp va dung de doi chieu vdi ghi chep
tong hdp tren so cai. Nhieu triidng hdp khac cac nghiep vu ca le
difdc tong hdp chung trifdc khi vao so n hat ky, sau dd tii nhat

9 9 9 9

ky difdc chuyen qua cac so cai tong hdp va difdc tong hdp trinh
bay tren cac BCTC. Ddn vi cd the dung cac phiidng phap thich
hdp khac nhau de vao so cac nghiep vu kinh te nhiing can phai
cd cac thu tuc kiem soat de dam bao r i n g viec tong hdp, ghi so
va chuyen so cac nghiep vu kinh te dd la dung d i n va chinh xac.

6.3. CO CAU CUA HE THONG KIEM SOAT NOI BO• • •

N hlm dam bao hdp ly cho viec thoa man cac muc tieu
kiem seat tren, he thong kiem soat noi bo thong thifdng diidc
cau tao bdi ba bo phan, dd la moi triidng kiem soat, he thong ke
tdan va cac thu tuc kiem soat.

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6.3.1. Moi triicfng kiem soat

Moi triidng kiem soat bao gom nhiing yeu to" anh hiidng
co ti'nh bao trum den viec thiet ke va van hanh cua cac qua
trinh kiem soat noi bo gom ca he thong ke toan va cac nguyen
tac va quy che, thu tuc kiem soat cu the. Mot moi triidng kiem
soat tot chiia the dam bao cho cac qua trinh kiem soat va ca he
thong kiem soat noi bo la tot. Song mot moi triidng kiem soat

khong thuan ldi se anh hiidng 16n den tinh hieu liic va hieu qua
cua he thong kiem soat noi bo. Nhiing yeu to" cua moi triidng
kiem soat thong thiidng bao gom:

Dac th u ve quan ly

Dac thu quan ly chi nhiing quan diem, triet ly va phong
cach dieu hanh khac nhau cua nha quan ly cap cao b ddn vi. Co
the khong triic tiep chi dao cho cac qua trinh kilm soat noi bo,
nhiing mot triet ly va quan diem chi dao kinh doanh nh&'n
manh den muc tieu tim kiem ldi nhuan mot cach qua miic thi
vo hinh dung no se lam md nhat di tinh day du trong viec thi&t
ke" cac qua trinh kiem soat va suy giam di tinh hieu liic trong
viec duy tri cac qua trinh kiem soat noi bo ay.

Co cau to chtic

Chuong 6: H? thdng kiem soat n6i bg va rui ro ki&m soat

Cd cau to chiic trong mot ddn vi phan anh viec phan chia
quyen liic, trach nhiem va nghia vu cua moi ngiidi trong to chiic
ay cung nhii moi quan he hdp tac, phoi hdp, kiem soat va chia
se thong tin lln nhau giiia nhiing ngiidi khac nhau trong cung
mot to chiic. Mot cd c&u to chiic hdp ly khong nhiing giup cho stf
chi dao dieu hanh cua nha quan ly diidc thiic hien thong suot
ma con giup cho viec kiem soat lln nhau diidc duy tri thiidng

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GIAO TRiNH LY THUYET KIEM TOAN

xuyen va chat che hdn. NhUng nguyen tac thong thifdng trong

viec bo” tri cd cau to chUc gom:

Ro rang ve chiic nang nhiem vu va thiet lap su dieu
hanh, kiem soat tren toan bo hoat dong cua ddn vi, khong bo sot
bat cU bo phan nao khong chiu sU kiem soat, nhUng cung khong
dUdc de cac bo phan chiu su kiem soat chong cheo.

Thuc hien su phan chia giUa cac chUc nang: phe chuan,
thuc hien nghiep vu kinh te, ghi so ke toan va bao quan tai san.

Dam bao sU doc lap tudng doi giUa cac nhiem vu, cac chUc
nang.

C h in h sach n h a n sit

Con ngUdi la chu the trong moi hoat dong cua to chUc, la
yeu to” quan trong nhat trong bat cii hoat dong nao ke ca hoat
dong kiem soat. Neu doi ngu nhan vien, liic lUdng lao dong
trdng ddn vi co nang luc va dang tin cay thi nhieu qua trinh
kiem soat khac co the khong can thiet nhung van dam bao cac
hoat dong trdng ddn vi dUdc dien ra la tot va BCTC co cd sd de
tin cay. Nhung neu con ngUdi kem nang luc va khong trung
thiic thi du co ton tai nhieu qua trinh kiem soat thi cung khong
the dam bao rin g he thong kiem soat ay la co hieu qua. Mot
khia canh khac cua chinh sach nhan sU do la khuyet diem bam
sinh cua con ngUdi, tinh chan nan. Ngay ca khi con ngifdi co
nang luc va trung thuc nhung khi cac van de ve ca nhan khong
dUdc thoa man thi ho co the sinh ra tinh chan nan va co the lam
roi loan trong viec thiic thi cong viec cua ho cung nhu viec thuc
hien cac muc tieu cua to chUc.

Vi tam quan trong cua con ngUdi trdng cac hdat dpng cua
to chiic nen mot chinh sach nhan sii dUdc xem la hdp ly khi

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Chuong 6: H$ thdng kiem soat noi bd va rui ro kiem soat

nhutng chinh sach ay nham tuyen dung, huan luyen, sii dung,
danh gia, de bat, khen thudng va kv iuat nhan stf dtfdc ro rang
va khuyen khlch cac pham chat ve nang ltfc va trung thtfc cua
doi ngu nhan vien va ngUdi lao dong.

Cong tac ke hoach

He thong ke hoach thong nhat trong cac ddn vi gom cac
ke hoach san xuat - ky thuat - tai chinh. Trong do ke hoach tai
chinh vdi cac dtf toan ngan sach tong the va dtf toan chi tiet cho
cac bo phan cac khoan muc neu dtfdc xay dtfng chac chan, cd
nen nep va on dinh se la dieu kien quan trong cho viec kiem
soat noi bo tot, la muc tieu cho hanh dong va la can cti cho viec
danh gia ket qua.

Bo p h a n kiem todn ndi bo• * t • •

Chtfc nang cua kiem toan noi bo d cac ddn vi la giam sat,
kiem tra va danh gia mot cach thtfdng xuyen ve toan bo hoat
dong cua ddn vi, trong dd cd ca he thong kiem soat noi bo. Bo
phan kiem toan noi bo hoat dong cd hieu qua se giup cho ddn vi
cd dtfdc nhtfng thdng tin kip thdi va xac thtfc ve cac hoat dong

0 _

ndi chung, chat ltfdng cong tac kiem soat ndi rieng. Tuy nhien
bo phan kiem toan noi bo chi cd the phat huy tac dung tot neu
nd dtfdc to chtfc va dam bao stf doc lap so vdi tat ca cac bo phan
khac trong ddn vi, dtfdc giao quyen han day du theo chtfc nang
va thtfc hien bao cao trtfc tiep cho cap cd quyen han cao nhat
trong ddn vi.

Cac n h a n to ben ngoai

Cac yeu to ben ngoai ddn vi cung cd anh htfdng den cac
qua trinh kiem soat ben trong ddn vi. Thuoc cac nhan to nay la:

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GIAO TRiNH LY THUYET KIEM TOAN

anh htfdng cua cac cd quan chtfc nang cua nha ntfdc, cac chu nd
va cac trach nhiem phap ly. Chang han, yeu cau cung cap bao
cao hang quy cua Uy ban giao dich chtfng khoan se giup cac ddn
vi nhan thtfc dtfdc tam quan trong trong cong tac ghi so ke toan
chinh xac va lap bao cao kip thdi, trung thtfc...

6.3.2. He t h o n g ke to a n

He thong ke toan d ddn vi la he thong dung de n han biet,
thu thap, phan loai, ghi so, xtf ly, tong hdp va lap bad cao ve cac
thong tin kinh te, tai chinh d ddn vi. La m at xich quan trong
trong he thong kiem soat noi bo, he thong ke toan co hieu qua
phai gop phan dam bao thoa man tat ca cac muc tieu kiem soat
noi bo chi tiet da dtfdc de cap den d muc 6.2 tren day.

Cac he thong nay phai dtfdc thiet ke sao cho the hien ro
cac muc tieu chi tiet cua kiem soat da dtfdc tinh den trong do.
Chiing han, doi vdi cac giao dich ve ban hang, he thong ke toan
phai dtfdc thiet ke sad cho chi cho phep ghi so doanh thu nhiing
giao dich ban hang thtfc te da xay ra, khong cho phep ghi so
doanh thu vdi sd" hang chtfa dtfdc giao; so" lieu ghi chep phai
phan anh dung dan ve gia tri va chinh xac ve ky thuat. Ngoai
ra he thong ke" toan cung con phai dam bao khong dtfdc de bat
ctf khoan doanh thu da thtfc hien nao ngoai he thong so ke
toan, nhtfng cung khdng cho phep ghi trung, ghi sai tai khoan,
ghi khdng dung ky cua cac nghiep vu kinh te" phat sinh...

C hiing tii va so sach day du. De thtfc hien dtfdc cac
muc tieu chi tiet cua kiem soat, nguyen t i c cd ban doi vdi he
thong ke" toan la he thong ke toan phai dam bao chiing tir va so
sach day du. Chiing til va so’ ke" toan la nhiing do vat cu the ma
tren dd cac nghiep vu kinh te" dtfdc phan anh va tong hdp.

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Chuang 6: H$ thong kiem soat ndi bo va rui ro kiem soat

Chung co the la: nhiing chiing tir goc (hoa ddn ban hang, ddn
dat mua hang, hdp dong kinh te, phieu nhap kho, phieu xuat
kho, phieu thu, phieu chi, bang cham cong, bien ban nghiem
thu s an pham...), nhufng chiing tii, ghi chep va so ke toan (bang
ke, bang phan bo, bang tinh gia thanh, chiing tti ghi so, So nhat
ky chung, nhat ky dac biet, so cai, so phu, so chi tiet...). Vdi moi
nghiep vu kinh te, stf thieu vang, khong day du cua chiing tii va
: o .sach thifdng gay ra nhiing van dc ldn ve kiem soat. Trong do:

Chiing tii ke todn

Chiing tif ke toan thiic hien chiic nang chuyen giao thong
tin trong toan bo to chiic cua ddn vi khach hang va giuta cac to
chiic, cac ddn vi vdi nhau. Chiing tif phai day dii de cung cap sii
dam bao hdp ly la tat ca cac tai san, cong nd da difdc kiem seat
dung dan va tat ca cac nghiep vu kinh te deu diidc ghi so diing
din va chinh xac. Nhiing nguyen tic thich hdp nhat doi vdi cac
chiing tif do la:

- Chiing tii phai diidc danh so lien tiep. Viec thiic hien
danh so lien tiep tren cac chiing tif se giup tang ctfdng kiem

soat doi vdi cac trudng hop chiing tu bi thieu, chiing tif chiia ghi
so ke toan va tranh diidc nhufng trtfdng hdp chiing tif ghi trung
tren so ke toan. Ngoai ra, danh so lien tiep tren cac chiing tif 
con giup viec dinh vi chiing tif sau nay khi can den chiing.

- Chiing tii phai diidc lap vao luc nghiep vu kinh te phat 
sinh hoac ngay sau do cang sdm cang tot. Viec lap chiing tif kip
thdi se dam bao phan anh trung thifc nhat ve ban chat va noi
dung cua cac nghiep vu kinh te phat sinh va giup cho viec ghi
so ke toan dtfdc kip thdi, dung ky phat sinh cua nghiep vu kinh
te do.

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GIAO TRINH LY THUYET KIEM TOAN

- Chiing tii phai ddn gian de dam bdo la chung ro rang de

hieu. Neu chiing tii ke toan qua phiic tap co the se dan den sii
hieu khong dung ve cac nghiep vu kinh te, do vay viec ghi so ke

toan cung se bi anh hudng.

- Chiing tii phai diidc thiet ke cho nhieu cong dung va the

hien toi da miic do kiem soat ndi bo. Mot giao dich kinh te co
the lien quan den nhieu doi tifdng ke toan khac nhau, nhieu
muc tieu quan ly va muc tieu kiem soat khac nhau. De giam
thieu so liidng cac m lu khac nhau cho nhutng muc tieu cu the
khac nhau lien quan den mot loai giao dich kinh te thi cac
chiing tCr phai diidc thiet ke co the dap ting cho nhieu cong dung
khac nhau. Thi du, mot hoa ddn ban hang neu diidc thiet ke va
sii dung dung d i n se dap ting diidc nhieu muc tieu khac nhau,
nhii: la can cti de phe chuan giao hang, can cti de ghi so ke toan
doanh thu, vao nhat ky ban hang, can cti de thong ke hang ban
va la can cti de doi tien va tinh hoa hong hang ban... Mat khac,
chting tu cung can phai difdc thiet ke de co the thiic hien toi da
cac qua trinh kiem soat noi bo can thiet ngay trong pham vi
m lu cua cac chting tti do. Thi du, moi loai chting tti diidc thiet
ke, kem theo nd la nhting hudng dan can thiet cho viec ghi chep
va sti dung chung nhu viec dien cac yeu to" cua chting tti, viec xti
ly xoa bd nhting p h ln thtia, phan trong tren cac chting tti de gat
bo kha nang chting tti bi stia chtia, ghi them sau khi nghiep vu
kinh te da ket thuc. Van de nay dac biet can chu y doi vdi
nhting chting tti hudng din, chting tti do ddn vi tii thiet ke.

He th o n g td i khoan.

He thdng tai khoan la cau noi lien quan chat che gitia
chting tti ke toan va so ke” toan. Trong he thong kiem soat, he

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Chuang 6: H$ thdng kiem soat ndi bo va rui ro kiem soat

thong tai khoan co tac dung kiem soat luong di cua cac thong
tin theo cac noi dung da dtfdc phan loai. Doi vdi ke toan tai
chinh va BCTC, he thong tai khoan giup phan loai va kiem soat
thong tin ttf khi chung phat sinh den khi chung dtfdc tap hdp va
di tdi dung noi dung cac chi tieu, cac khoan muc tren BCTC.
Mot he thong tai khoan dtfdc thiet lap dung dan se co anh
htfdng ldn den muc tieu kiem soat “Stf phan loai” cua he thong
kiem soat noi bo, giup cho so lieu cac chi tieu tren BCTC phan
anh dung quy mo va ban chat cua chung. Ngoai ra, doi vdi ke
toan quan tri, mot he thong tai khoan ke toan thich hdp con
giup cho ddn vi thay rd luong di cua thdng tin tdi ttfng doi ttfdng
cu the cua quan ly tren cd sd dd ma cd nhtfng quyet sach dung
dan trong quan ly va kinh doanh. Dieu dac biet trong mo ta cac
he thdng tai khoan la phai lam ro noi dung phan anh cua cac
tai khoan. Doi vdi tiing ddn vi, khi quy dinh noi dung cua ttfng
tai khoan phai tren cd sd tuan thu cac nguyen tic, che do va
chuan mtfc ke toan chung.

So ke todn

Cd nhieu hinh thtfc so ke toan va tudng tfng vdi moi hinh
thtfc cd mot he thong so ke toan cu the vdi trinh ttf ghi so nhat
dinh. Ddn vi phai can nhac ltfa chon hinh thtfc sd ke toan phu
hdp va to chiic cac so ke toan day du, hdp ly theo yeu cau ke
toan cua minh. Chang han vdi hinh thtfc “Chiing ttf ghi sd”,
ngoai viec phai lap cac “Chiing ttf’ lam can cii ghi sd va cac so
cai, so’ chi tiet thich hdp, ddn vi con phai md so “Dang ky chtfng
ttf ghi so” de dang ky va quan ly cac chtfng ttf. Stf thieu vang

cua so nay trong hinh thtfc “Chtfng ttf ghi so” cd the se dan den

•)

nhtfng van de nghiem trong trong quan ly va kiem soat, do vay
se anh htfdng den miic do trung thtfc, dung dan cua cac thdng

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GIAO TRINH LY THUYET KIEM TOAN

tin tren cac BCTC. Ngoai viec co day du cac so ke toan thich
hdp, mot nguyen tic thiet yeu khi ghi so ke toan la viec ghi so
ke toan phai co day du chiing ti* hdp ly, hdp le. Dieu nay doi hoi
nhiing qua trinh kiem soat noi bo can phai co doi vdi ngtfdi gitf
so ke toan la phai kiem tra cac chiing tir trtfdc khi chung dtfdc
ghi so. Neu trade khi ghi so ke toan, cac can cti chiing tir dtfdc
kiem tra nghiem ngat se giup dat dtfdc nhieu muc tieu kiem
soat cu the nhtf loai trCf kha nang ghi so cac nghiep vu kinh te
thtfc te khdng phat sinh, ho&c gia tri cua chung phan anh
khdng dung vdi thtfc te xay ra...

B do cdo k e to a n

Cac nghiep vu kinh te phat sinh, sau qua trinh ghi nhan,
phan loai, ghi chep,... cuol cung phai dtfdc tong hdp thee nhiing
chi tieu tai chmh va dtfdc trinh bay vao bao cao ke toan phu
hdp, theo nhiing nguyen tic va phtfdng phap n h a t dinh. He
thong bao cao ke toan ndi chung bao gom cac bao cao tai chinh
(chu yeu cung cap thdng tin cho ben ngoai ddn vi) va cac bao cao
ke toan quan tri (chu yeu cung cap thdng tin phuc vu yeu cau
quan tri ndi bo ddn vj).

6.3.3. Cac nguyen tac va cac thu tuc kiem so a t

Ngoai cac yeu to ve moi trtfdng kiem soat va stf tham gia
cua ke toan trong qua trinh kiem soat thi cac nguyen t i c va thu

0 *

tuc kiem soat cung la mot bo phan quan trong trong cd cau
kiem soat noi bo cua ddn vi. De kiem soat cd hieu qua cd the
phai can den rat nhieu cac nguyen t ic va thu tuc kiem soat cu
the khac nhau, tuy nhien chung thtfdng thuoc cac loai nguyen
tic va thu tuc sau day:

Cac nguyen tac kiem soat

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Chuong 6: H? thong kiem soat noi bg va rui ro kiem soat

Ba nguyen tac chi dao chung trong viec thiet lap he thong
kiem soat noi bo co hieu qua do la: Phan cong, phan nhiem; Bat
kiem nhiem; va Phe chuan, uy quyen.

*

Nguyen tac “Phan cong, phan nhiem

Trong mot to chtic co nhieu ngtfdi cung lam thi cac cong
viec trong to chtic phai dtfdc phan cong cho tat ca moi ngtfdi
trong to chtfc, khong de mot so” ngtfdi phai lam qua nhieu viec
trong khi dd mot so ngtfdi khac lai khdng cd viec lam. Mdi ca

the trong td chtic deu cd muc tieu theo duoi rieng cua minh,
nhtfng de moi ngtfdi cung nhau thtfc hien muc tieu chung cua to
chtfc thi cac cong viec cua to chtfc phai dtfdc phan cdng va giao
nhiem vu ro rang, goi la “Phan cdng phan nhiem”. Phan cdng
phan nhiem rd rang dtfdc xem la nguyen t i c quan trong cua
kiem soat. Bdi vi tren cd sd phan cdng phan nhiem ro rang mdi
ngtfdi trong to chtfc khdng nhtfng hieu ro nhiem vu va trach
nhiem cua minh ma con hieu ro nhiem vu, trach nhiem cua
nhau de phoi hdp cung nhau va kiem seat lan nhau n h lm dat

•> *>

muc tieu chung cua td chtic. 0 mot ddn vi khdng cd stf phan
cdng, phan nhiem ro rang thi khdng cd hy vong d dd cd he thong

kiem soat noi bo tot.

Nguyen tac “Bat kiem nhiem":

Bat kiem nhiem hay con goi la stf cach ly thich hdp ve
trach nhiem. Cach ly thich hdp ve trach nhiem trong nhieu
trtfdng hdp rat cd tac dung trong viec ng&n ngtia nhting sai
pham nhat la nhting sai pham cd” y. D&c biet trong nhting
trtfdng hdp sau, nguyen tic bat kiem nhiem phai dtfdc ton
trong:

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- Bat kiem nhiem trong viec bao ve tai san vcfi ke toan.
- Bat kiem nhiem trong viec phe chuan cac nghiep vu
kinh te vdi viec thuc hien cac nghiep vu ay.

- Bat kiem nhiem gitfa viec dieu hanh vdi trach nhiem ghi
so.

Nguyen tac “Phe chuan, uy quyen':

De thoa man cac muc tieu kiem soat thi tat ca cac nghiep
vu kinh te phai dtfdc phe chuan dung d&n. Trong mot td chiic,
neu ai cung cd the mua hoac ban tai san thi stf hdn loan phiic
tap se xay ra.

Phe chuan la bieu hien cu the cua viec quyet dinh va giai
quvet mot cdng viec trong mot pham vi nhat dinh. Qua trinh uv
quyen dtfdc tiep tuc thiic hien xudng cap thap hdn tao nen mot
he thong phan chia trach nhiem va quyen han ma v l n khdng
lam mat tinh tap trung cua ddn vi. Nguyen tie phe chuan, uy
quyen yeu cau tat ca cac nghiep vu kinh te phat sinh deu phai
dtfdc cap cd tham quyen phe chuan.

Stf phe chuan cd the chung chung hoac cu the. Phe chuan
chung chung dtfdc thtfc hien cho nhieu cac giao dich va stf kien
kinh te, thdng qua viec Ban giam doc, Hoi dong quan trj xay
dtfng cac chmh sach de cap dtfdi va nhan vien cua to chtfc thtfc
thi trong pham vi gidi han cua chinh sach dd. Vi du Hoi dong
quan tri, Ban giam doc cd the xay dtfng va ban hanh chmh sach
gia ban co dinh cho viec ban san pham; hay cac chinh sach tin

9 9

dung doi vdi cac khach hang v.v. Phe chuan cu the dtfdc thtfc
hien doi vdi tiing nghiep vu rieng biet, vi du mua hay th an h ly

mot tai san v.v.

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Chuang 6: He thong kiem soat ndi bo va rui ro kiem soat

Cac loai thu tuc kiem soat• •

Co rat nhieu thu tuc kiem soat khac nhau co the dtfdc
thtfc hien d cac ddn vi. Tuy nhien chung thtfdng dtfdc chia thanh
hai loai: kiem soat trtfc tiep va kiem soat tong quat.

Kiem soat triic tiep

Kiem soat trtfc tiep la cac thu tuc, quy che, qua trinh
kiem soat dtfdc thiet. lap nham trtfc tiep dap ting cac muc tieu
chi tiet cua kiem soat da dtfdc nghien ctiu b muc 6.2 tren day.
Thuoc loai nay gom co:

• Kiem soat bdo ve tdi san, thong tin: La cac bien phap,
quy che’ kiem soat nham bao dam an toan ve tai san va cac

thong tin trong ddn vi. Cac trong diem n h lm vao muc dich nay
bao gom:

+ Phan dinh trach nhiem bao ve tai san va thong tin

+ Thiet lap cac quy che, bien phap de ngan ngtia stf tiep
can den tai san, thong tin cua nhting ngtfdi khong co trach
nhiem.

+ Dam bao cac dieu kien vat chat nhtf kho tang, thiet bi

cho viec bao ve va kiem soat tai san, so sach va thong tin.

+ Thiet lap cac quy che ve kiem ke hien vat, lay xac nhan
cua ben thtf 3 v.v.

- Kiem soat xii ly: La loai kiem soat dtfdc dat ra de trong
qua trinh xti ly, ghi so cac nghiep vu kinh te dam bao rin g nghiep
vu do xay ra va viec ghi chung vao so ke toan la dung din.

- Kiem soat quan ly (kiem soat doc lap vdi viec thiic hien):

la viec kiem soat cac hoat dong rieng le do nhting nhan vien doc

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GIAO TRiNH LY THUYET KIEM TOAN

lap vdi ngtfdi thtfc hien hoat dong do tien hanh. Nhu cau doi vdi
kiem soat doc lap phat sinh do cd cau kiem soat noi bo co
khuvnh htfdng thay doi theo thdi gian; nhan vien co kha nang
quen hoac vo y khong tuan theo cac thu tuc, hoac trd nen cau
tha trif phi co ai do thtfc hien viec quan sat va danh gia cong
viec thtfc hien cua ho; ngoai ra, nhiing sai pham co the vo tinh
hay htfu y deu co the xay ra, bat luan chat ltfdng cua qua trinh
kiem soat la nhtf the nao. Kiem soat quan ly la bien phap htfu
hieu de giam thieu nhtfng gian lan va sai sot do.

K iem soat tong q u a t

La su kiem soat tong the doi vdi nhieu he thong, nhieu
cong viec khac nhau. Trong moi trtfdng tin hoc, kiem soat tong
quat trtfdc het thuoc ve chiic nang kiem soat cua phong dien

toan. Doi vdi nhiing ddn vi co stf dung he thong vi tinh, tin hoc
trong cong tac ke toan thi cong viec kiem toan can phai sii dung
den nhtfng chuyen gia co am hieu ve linh vtfc may tinh, tin hoc.

6.4. TiM HIEU HE THONG KIEM SOAT N 0 I B 0 VA

DANH GlA RUI RO KIEM SOAT

6.4.1. Ly d o c u a stf h ie u b ie t

Kiem toan vien phai co hieu biet ve he thong ke toan va
he thong kiem soat noi bo cua khach hang de lap ke hoach kiem
toan tong the va chtfdng trinh kiem toan thich hdp, co hieu qua.

Vdi moi cuoc kiem toan BCTC, KTV phai co hieu biet ve
cd cau kiem soat noi bo du de lap ke hoach kiem toan va chtfdng
trinh kiem tdan. Miic do du hieu biet se giup KTV lap ke hoach
kiem toan va giai quyet cac van de cu the sau:

- Tinh co the kiem toan dtfdc.

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Chuong 6: He thong kiem soat ndi bp va rui ro kiem soat

■ N h a n dien cac sai pha m trong yeu tiem tang.

- Xac dinh rui ro phat hien.
- Thiet ke cac thu tuc cd ban.

6.4.2. H ieu biet ve cd cau k ie m s o a t noi bo, d a n h gia
va q u y e t d in h

6.4.2.1. H ieu biet ve cd cau kiem soat noi bo• •

Hieu biet ve cd cau kiem soat noi bo can hieu day du d ca
ba yeu to cua cd cau kiem soat la: Moi trUdng kiem soat, He
thong ke Loan va Cac thu tuc kiem soat va tren ca hai phUdng
dien la viec thiet ke cac qua trinh kiem soat trong tiing yeu to"
va viec duy tri, van hanh chung trong thiic te d ddn vi.

Hieu biet ve moi trtfdng kiem soat: Nhiing thong tin thu
thap diidc ve moi trUdng kiem soat theo nhutng yeu to" cu the da
de cap d phan tren se giup KTV danh gia nhan thiic, quan
diem, sii quan tam va hoat dong cua Hoi dong quan tri, Ban
giam doc ddn vi doi vdi tam quan trong cua kiem soat noi bo.

Nhiing noi dung can hieu biet:

- Chiic nang, nhiem vu cua Hoi dong quan tri, Ban giam
doc va cac phong ban chiic nang,

- Tu duy quan ly, phong cach dieu hanh cua cac thanh
vien Hoi dong quan tri va Ban Giam doc.

- Cd cau to chUc va quyen han, trach nhiem ciia cac bo
phan trong cd cau do.

- He thong kiem soat cua Ban quan ly, chtfc nang cua
kiem toan noi bo, cac chinh sach va thu tuc lien quan den nhan
sii va phan dinh trach nhiem.

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GIAO TRiNH LY THUYET KIEM TOAN

- Anh hudng tif ben ngoai don vi nhtf chinh sach cua Nha
nudc, chi’ dao cua cap tren...

Hieu biet ve he thong ke todn: Nhiing hieu biet ve he
thong ke toan bao gom:

- He thong chiing tut, tai khoan va so ke toan de ghi chep,
theo doi cac nghiep vu kinh te.

- Cac loai nghiep vu kinh te chu yeu.

- Nguon goc va tinh chat cua cac nghiep vu kinh te phat
sinh.

- Quy trinh xii ly ke toan cac nghiep vu kinh te ttf khi
phat sinh den khi chung dtfdc hoan thanh va dtfdc tong hop
trinh bay tren BCTC.

Hieu biet ve cac thu tuc kiem soat: Hieu biet ve cac thu
tuc kiem seat thdng thtfdng bad g6m nhiing hieu biet ve:

- Viec lap, kiem tra, so sanh va phe duyet cac so" lieu, tai
lieu lien quan den ddn vi;

- Viec kiem tra tinh chmh xac cua cac se" lieu tm h toan;
Viec kiem tra chtfdng trinh ling dung va moi trtfdng tin hoc;

- Viec kiem tra so" lieu giiia so ke" toan tong hdp va so ke

toan chi tiet;

- Viec kiem tra va phe duyet cac chtfng ttf ke toan, tai lieu
ke toan;

- Viec doi chieu so" lieu noi bo vdi ben ngoai;

- Viec so sanh, doi chieu ket qua kiem ke thtfc te vdi so
lieu tren so ke" toan;

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Chuong 6: H$ thong kiem soat noi bg va rui ro kiem soat

- Viec gidi han viec tiep can triic tiep vdi cac tai san va tai
lieu ke toan;

-Viec phan tich, so sanh gitia so lieu thtic te vdi dii toan,
ke hoach.

Cac thu tuc de dat dtfOc sii hieu biet ve kiem soat • • • •

A • 1 A
noi bo:• •

Nhiem vu cua KTV trong viec thu thap hieu biet ve cd
cau kiem soat noi bo la tim ra cac nguyen ly cua cd cau kiem
soat noi bo, thay dtidc chung da dtidc thiet ke va duy tri trong
qua trinh hoat dong va phai to chtic cac giay td, tai lieu lam viec
de chting minh sii hieu biet do theo cach thtic htiu ich nhat.
Nhting thu tuc thiidng dtidc sti dung de giup KTV dat dtidc sti
hieu biet ve cd cau kiem soat noi bo do la:

K inh nghiem tritdc day cua K T V vdi k h a c h h a n g .

Ngoai trti triidng hdp kiem toan nam dau tien, KTV thiidng b i t
dau cuoc kiem toan vdi mot so’ ltidng ldn cac thong tin ve cd cau
kiem soat noi bo cua khach hang da dtidc phat trien tti nhting
nam trtidc. Vi cac he thong va qua trinh kiem soat co tinh on
dinh nen thong tin co the dtidc cap nhat hda va mang sang cac
cuoc kiem toan sau.

Tiep xu c n h a n vien cua ddn vi. De cap nhat hoa thong
tin ve cd cau kiem soat noi bo dude mang sang tti cudc kiem
toan trtidc, hoac de co dtidc thong tin ban d l u ve cd cau kiem
soat noi bo cua khach hang thi tiep xuc nhan vien cua ddn vi la
thu tuc bat. dau, hdp ly va de thtic hien. Tiep xuc nhan vien cua
ddn vi d cac cap quan ly va giam sat khac nhau thiidng dtidc

ty *)

tien hanh nhti mot phan cong viec quan trong de thu thap hieu
oiet ve cd cau kiem soat noi bo ciia khach hang.

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GIAO TRiNH LY THUYET KIEM TOAN

Nghien ciiu nhung gh i chep, t d i lieu cu a d a n v i ve 
kiem so a t noi bo. De thiet ke, thtfc hien va duy tri cd cau kiem

soat noi bo ciia minh, ddn vi khach hang phai co nhiing ghi
chep, so sach va nhiing tai lieu de chiing minh ciia chinh minh.
Chung gom nhiing ghi chep, so sach tai lieu n h u dieu le cong ty,

sd do to chiic, so tay ke toan... Nhiing tai lieu nay dtfdc KTV
nghien ciiu, thao luan vdi nhan vien cua ddn vi de dam bao la
chung diidc hieu dung.

K iem tr a cac chiing tii va so sach. T at ca cac nguyen

ly trong moi triidng kiem soat, trong he thong ke toan va trong
cac thii tuc kiem soat d ddn vi cuoi cung deu co lien q uan den

9 9 ♦]

cac chiing tii va so sach. Qua viec kiem tra cac chiing tii va so
sach da hoan thanh se giup KTV thay diidc cac che do va the
thiic kiem soat da diidc thiet ke va dua vao thiic te qua trinh
hoat dong nhtf the nao.

Q uan sat\cac m a t hoat dong va q u a tr in h h o a t d o n g
cua dan vi. Quan sat nhan vien khach hang trong qua trinh

chuan bi va trong qua trinh thiic hien cong viec ke toan binh
thtfdng va cac cong viec kiem soat cua ho cung la cach thiic ma
cac KTV thtfdng sii dung ket hdp vdi cac the thiic tren de dat
dtfdc stf hieu biet ve cd cau kiem seat noi bo cua khach hang.

Tai lieu chiing minh cho stf hieu biet:

De chtfng minh cho stf hieu biet cua KTV ve cd cau kiem
soat noi bo ciia khach hang, ba phtfdng phap thtfdng dtfdc sii
dung, do la: Mo ta ttfdng thu&t; Sd do; va Bang cau hoi ve cd cau
kiem soat noi bo.

Mo td tiidng thuat:

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Chuang 6: H$ thong kiem soat ngi bp va ru1 ro kiem soat

Ban mo ta tudng t h u a t la mot loai tai lieu b ln g van ban
mo tii ve ccJ cau kiem soat noi bo c ua ddn vi duoc kiem toan. Dac
diem md ta cua ban tudng t h u a t gom 4 diem chinh nhu sau:

- Mo ta ng u o n goc cua moi chting tti va so sach. Vi du ddn
dat hang cua khach hang den tti dau, cac hoa ddn ban hang
phat sinh nhti the nao...

- Mo ta tat ca cac qua trinh da xay ra. Vi du viec xac dinh
doanh thu ban hang dtidc thtic hien theo chtidng trinh phan
mem vi tinh la nhan ltidng hang da ban vdi gia da dtidc phe
duyet...

- M6 ta viec luan chuyen, xti ly va ltiu trti chting tti.

- M6 ta nhting dau hieu de chd thay nhting nguyen tic,

thu tuc kiem sdat da dtidc thtic hien. Nhti dau hieu chd th&y c6
sti cach ly ve trach nhiem, dau hieu ve sti phe chuan va dau
hieu ve viec kiem tra noi bo...

Ban mo ta ttidng thuat co Uu diem la ddn gian, n6 c6 the
dtidc sii dung thich hdp vdi nhting ddn vi co cd cau kiem soat
ddn gian va de mo ta. Nhtidc diem ciia phtidng phap nay la kho
dien dat va mo ta chi tiet, dd vay kho ap dung doi vdi cac ddn vi

dtidc kiem tcan c6 cd cau kiem soat phiic tap.

Set do:

Sd dd kiem seat noi bo la sii trinh bay cac tai lieu va sti
van dong lien tiep ciia chung blng cac ky hieu va bieu do.

Phtidng phap nay cd tiu diem la giup ta cd the nhin khai
quat, logic va sue tich ve he thong kiem soat noi bo ciia khach
hang, de dang phat hien nhting thieu sdt trong thiet ke va van
hanh ciia cac qua trinh va thu tuc kiem soat.

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GIAO TRINH LY THUYET KIEM TOAN

Bang cau hoi:

Bang cau hoi ve co cau kiem soat noi bo gom mot loat cac
cau hoi ve cac qua trinh kiem soat trong ttfng linh vtfc kiem
toan, ke ca moi trtfdng kiem soat, he thong ke toan va cac
nguyen tac, thu tuc kiem soat. Cac cau hoi ve kiem soat co the
dtfdc thiet ke v6i yeu cau tra ldi ddng hoac md, tuy nhien dang
cau tra ldi dong (co/khong) thtfdng la thich hdp va hay dtfdc
dung chd viec hieu biet ve cd cau kiem soat noi bo d ddn vi dtfdc
kiem toan.

Phtfdng phap bang cau hoi co tfu diem chu yeu la cho
phep khai thac kha toan dien cac thong tin ve he thong kiem
soat noi bo va dtfdc thtfc hien kha nhanh vad luc b i t dau hdp
dong kiem toan. Nhtfdc diem cua phtfdng phap nay la khong cho
phep nhin nhan mot cach khai quat ve he thong kiem soat noi

bo nhtf phtfdng phap sd do.

De dat dtfdc hieu qua cao trong hieu biet va chtfng minh
cho stf hieu biet ve kiem soat noi bo cua ddn vi dtfdc kiem toan,
cac phtfdng phap ve tai lieu chtfng minh tren thtfdng dtfdc sii
dung ket hdp v6i nhau. Tuy nhien mtfc do ket hdp tuy thuqc vao
tinh chat cua ttfng hdp ddng kiem tdan.

6.4.2.2. D anh g id va quyet d in h

Khi da dat dtfdc stf hieu biet ve cd cau kiem sdat noi bo,
va du cho viec lap ke hoach kiem toan thi co ba danh gia va mot
quyet dinh dac thu sau day:

Danh gid kha nang co the kiem todn diidc:

Viec danh gia kha nang co the kiem toan dtfdc chu yeu
dtfa vad hai yeu td” chinh la tinh liem chinh cua H6i dong quan

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Chuang 6: He thong kiem soat noi bp va rui ro kiem soat

tri. Ban giam doc va tinh day du cua chiing tii, so sach ke toan.
Bdi vi trong qua trinh kiem toan co the co rat nhieu cac thu tuc
kiem toan tren mot chung mUc nao do can phai dtfa vao cac y
kien va kien nghj cua Hoi dong quan tri va Ban giam doc. Con
so ke toan dtfdc xem la nguon trtfc tiep de cung cap cac hang
chung kiem toan doi vdi hau het cac muc tieu kiem toan. Neu
hai veu to nay khong dtfdc dam bao thi kho co the thtfc hien
dtfoc cuoc kiem toan co ket qua tot.

Trtfdng hdp khdng the kiem tdan dtfdc, can tranh luan cac
tinh hudng vdi khach hang va rut khoi hdp ddng hoac cdng bd”
mot bao cao kiem toan ttf choi.

Danh gid mite do rui ro kiem soat dtfa tren sit hieu biet da 
thu thap dtfdc (danh gid ban dau):

Sau khi thu thap dtfdc stf hieu biet ve cach thiet ke va
duy tri cua cd cau kiem scat ndi bd, KTV phai thtfc hien tfdc
ltfdng (danh gia ban dau) ve rui ro kiem soat. Stf tfdc ltfdng ban
dau dtfdc thtfc hien chd ttfng muc tieu kiem soat noi bo cua ttfng
loai nghiep vu kinh te. Vi du doi vo'i cac nghiep vu ve doanh thu
ban hang, KTV phai danh gia ban dau ve rui ro kiem soat cho
muc tieu cd din c\i hdp ly cua doanh thu rieng biet vdi danh gia
ve rui ro kiem soat cho muc tieu day du cua nd. Viec dien dat
cac mtfc danh gia nay cd the dien dat theo cach chu quan nhtf
cao. trung binh. hoac thap. Hoac cung cd the sii dung he sd xac
suat nhtf 0,3; 0,5; 1,0 v.v... de dien ta mtfc do rui ro kiem soat
theo tfdc ltfdng cua KTV.

Danh gid kha nang mot miic rui ro kiem soat thap hdn co
the dtfdc chtfng minh:

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GIAO TRINH LY THUYET KIEM TOAN

Khi KTV tin rang rui ro kiem soat thtfc te co the thap hdn
nhieu so v6i danh gia ban dau thi anh ta phai danh gia xem
lieu mot miic rui ro thap hdn co dtfdc chiing minh hay khong.
Neu KTV tin rang mot miic rui ro thap hdn se dtfdc chiing minh
thi cac khao sat kiem soat can phai dtfdc thtfc hien, va neu ket

qua dtfdc chiing minh thi dieu nay rat co ldi cho KTV trong viec
dieu chinh cho phep lam tang rui ro phat hien va giam pham vi,
quy mo cac khao sat cd ban. Tuy nhien nhiing n6i dung nay chi
xay ra khi den giai ddan nay cua cuoc kiem toan, KTV tin r i n g
co mot miic rui ro kiem soat co the thap hdn co the dtfdc chiing
minh.

Quyet dinh miic danh gid thich hdp ve rui ro kiem soat de 
sii dung:

Sau khi hoan thanh qua trinh danh gia ban dau va xem
xet kha nang co the co mot mtfc rui ro thap hdn dtfdc chiing
minh thi KTV dang trong tinh trang phai xac dinh mtfc nao cua
rui ro kiem soat se dtfdc sii dung de lap ke hdach kiem tdan.
Day la quyet dinh mang ban chat kinh te cua kiem toan, bdi n6
se lien quan den tinh can dci giiia viec t&ng ctfdng chi phi cho
cac cuoc khao sat kiem soat n h lm giam belt chi phi cho cac cuoc
khao sat cd ban nhtfng vln dam bao dtfdc chat ltfdng cua kiem
toan.

6.4.3. Qua trinh danh gia rui ro k iem soat

Mot cach tong quat, qua trinh danh gia rui ro kiem soat
co the dtfdc thtfc hien qua ba giai dean la:

* Danh gia ban dau ve rui ro kiem soat
- Thtf nghiem (khao sat) kiem soat

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Chuang 6: H$ thdng kiem soat ndi bo va rui ro kiem soat

- Danh gia cuoi cung ve rui ro kiem soat

Tuy nhien viec thu nghiem kiem soat chi duoc dat ra khi
ket qua btidc dau danh gia rui ro kiem soat la khong cao va
KTV hy vong mot mUc rui ro kiem soat thap hdn se dtidc chting
minh thong qua ket qua cua thti nghiem kiem soat. Khi khong
tin ttidng ring rui ro kiem soat co the dtidc chting minh d mtic
thap hdn thi khong can phai thtic hien cac thti nghiem kiem
soat, va do vay cung khong phai thtic hien viec danh gia cuoi
cung ve rui ro kiem soat. Viec tim hieu ky hdn ve thti nghiem
kiem soat se dtidc thtic hien d cac chtidng 7 va 8 cua giad trinh.
Phan nay de cap den viec danh gia ban dau ve rui ro kiem soat.

Quy trinh ve danh gia rui ro kiem soat (danh gia ban
dau) dtidc thtic hien thong qua cac budc sau:

- Nhan dien cac muc tieu kiem soat

'>

- Nhan dien cac qua trinh kiem soat dac thu

- Nhan dien va danh gia cac nhtidc diem, trong dd:
+ Nhan dien cac qua trinh kiem soat hien cd

+ Nhan dien s\l vang mat cua cac qua trinh kiem soat chu
yeu

+ Xac dinh kha nang cac sai pham trong yeu cd the xay ra
+ Nghien ctiu kha n&ng cua cac qua trinh kiem soat bu trti.

- Danh gia rui ro kiem soat.

Khai quat lai toan bo qua trinh nghien ctiu cd cau kiem
soat noi bo va danh gia rui ro kiem soat dtidc md ta d phu luc
6.1.

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GIAO TRINH LY THUYET KIEM TOAN

Phu luc 6.1: Khai q u a t ve viec nghien ctiu cd cau kiem
soat noi bo va qua trin h dan h gia r u i ro kiem soat.

Dal dirac sir hieu biet ve ca cau kiem soat 
iu)i bo du de lap ke hoach kiem toan

Khong the 
kiem toan

dirac

Danh gia muc do cua rui ro kiem >oat tir sir
hieu biet dal dirac (danh ma ban dau)

Y kien tir 
choi, hoac

rut khoi 
hop dong

Danh gia kha nang lieu co mot mure do thap 
han cua RRKS co the dirac churng minh? va

chi phi de dat dirac sir churng minh do

(2)

Mure dirac churng minh bang 
sir hieu biet co dirac

(3)

Mure thap han kha di co the 
churng minh duoc

' 1 V

Lap ke hoach va thuc hien cac 
khao sat Ljua trinh kiem soat

M a rong sir hieu biet neu 
can thiet

Quyet dinh ve mure RRPH izan lien 
vai mure toi da cua RRKS, u> ac dieu

chinh mure RRKS cao hon miirc ke 
hoach ban dau va dieu chinh 
cac khao sat chm h thurc phu hap vai

mure RRPH thap han

Churng minh
DiC;u chinh tang RRPH va dieu 
chinh cac khao sat chinh thurc phu

hap vai mure RRPI i tang len nay

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CAU HOI ON TAP CHU’dN G 6

A. CAU HOI TIT LUAN

1. He thong kiem soat noi bo (KSNB) la gi? Tai sao KTV
phai nghien ctiu va danh gia he thong KSNB cua ddn vi dtfdc
kiem tdan?

2. Tai sao kiem KTV khong the tin cay tuyet doi vao he
thong KSNB cua ddn vi dtfdc kiem toan chd du no co the dtfdc to
chtfc tot?

3. De co dtfdc BCTC trung thtfc hdp ly, nhiing muc tieu
chi tiet cua KSNB ddi vdi chung la gi?

4. Hay phan tich va lam rd cd cau cua he thong KSNB?
5. Noi dung va nhiing thu tuc de dat dtfdc stf hieu biet ve
cd cau kiem sdat noi bo?

6. Hay phan tich nhtfng danh gia va quyet dinh sau khi
da dat dtfdc stf hieu biet ve cd cau KSNB.

7. Khai quat qua trinh danh gia rui rd kiem soat.

8. Trinh bay muc tieu cua KTV trong viec nghien ctiu,
danh gia hieu ltfc ciia KSNB trong ttfng giai doan: Lap ke hoach
kiem toan; Thtfc hien ke hoach kiem toan.

9. Lam ro mdi lien he gitia nhting han che cd htiu cua he
thong KSNB vdi rui ro kiem soat. Neu vf du minh hoa.

10. Trong khau lap ke hoach kiem toan, neu danh gia he

✓ 9 O

thong kiem soat noi bo tai ddn vi dtfdc kiem tdan cd hieu ltfc

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GIAO TRiNH LY THUYET KIEM TOAN

manh thi KTV dtf kien ve cac phtfdng phap kiem toan se ap
dung nhu the nao va tai sao?

11. The nao la rui ro phat hien? The nao la rui ro phat
hien co the chap nhan dtfdc? Khi lap ke hoach kiem toan tai sao
KTV can dtf kien ve rui ro phat hien?

12. Khi rui ro tiem tang va rui ro kiem soat deu dtfdc
danh gia la cao; Tai sao KTV can dtf kien phai dat dtfdc rui rd
phat hien d mtfc dp thap?

B. CAU HOI TRAC NGHIEM

Hay chon cau trd ldi dung, dien vao cho tr o n g hoac 
siia n h iin g cho sa i trong cac cau hoi sau:

1. He thdng kiem sdat n6i bd cua ddn vi dtfdc thiet lap
n h lm muc dich:

a. Ghi chep va kiem tra cac sd" lieu ke tdan.
b. Bad ve tai san va thdng tin.

c. Tien hanh kiem toan noi bo.

d. Phan tich hoat dong kinh te trong ddn vi.
e. Tat ca cac trtfdng hdp tren.

✓ 9

2. Viec nghien ctfu va danh gia he thong kiem soat noi bo

^ 9

chi dtfdc KTV thtfc hien treng giai ddan lap ke hdach kiem tdan.

a. Dung b. Sai

3. M6i trtfdng Kiem soat chung manh la nhan to" duy nhat
quyet dinh tinh hieu ltfc cua toan bo he thong kiem soat noi bo.

a. Dung b. Sai

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Chuang 6: He thong kiem soat noi bo va rui ro kiem soat

4. Trong bat ky mot cuoc kiem toan nao KTV cung phai

nghien ctiu va danh gia ve he thong kiem soat noi bo cua don vi
dUdc kiem toan.

a. Dung b. Sai

5. Cac yeu to” cau thanh he thong kiem soat noi bo cua
ddn vi bao gom:...

6. Muc tieu co ban cua KTV khi nghien ctiu he thong
kiem soat noi bo cua ddn vi la:

a) Xem xet hieu qua quan ly trdng ddn vi.

b) Danh gia nang luc va trinh d6 quan ly cua cac
nha quan ly ddn vi.

c) Phat hien nhting sd hd yeu kem nham giup cac
nha lanh dao ddn vi hoan thien he thong kiem soat noi bo.

d) Thiet lap do tin cay du kien vao he thong kiem
soat noi bo cua ddn vi.

e) C6 hieu biet sau sic hdn ve ddn vi trifdc khi tien
hanh kiem toan.

7. Nghien ctiu he thong ke toan va he thong kiem soat noi
bo la de:

a. Tim ra so” lieu ke toan tin tifdng cl d6

b. Giup doanh nghiep hoan thien he thong quan ly
cua minh

c. Tim ra nhting blng chting de chting minh ve viec
hdp ly hoa ghi chep so ke toan va BCTC

d. Danh gia rui ro qua he thong ke toan va kiem soat
noi bo doanh nghiep.

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GIAO TRINH LY THUYET KIEM TOAN

e. Lap ke hoach kiem toan
f. Tat ca cac trtfdng hdp tren

g. Khdng phai mot trong cac trtfdng hdp tren

8. Kiem soat ndi bo bao gom toan bo cac chinh sach, cac
bien phap kiem soat, cac thu tuc kiem soat dtfdc thiet lap nh&m
muc dich:

a. Bad ve tai san khoi stf lang phi, sii dung khdng
hieu qua, sai muc dich.

b. Tang stf chinh xac va dang tin cay cua cac ghi
chep so sach ke tdan.

c. Khuyen khich va dd ltfdng stf tu an thu cac chinh
sach cua cong ty.

d. Dieu khien va quan ly hoat dong san xuat kinh

doanh mot cach co hieu qua.

e. Khong phai mot trong cac trtfdng hdp tren

9. Mdi trtfdng kiem soat manh se dam bad tinh hieu qua

9 9 9

cua nhiing ky thuat kiem soat cu the

a. Dung b. Sai

10. He thong kiem soat noi bo cua doanh nghiep dtfdc xay

✓ 9 /

dtfng tot va co hieu ltfc cao thi co the ngan chan va han che toan
bo cac sai pham co the co trong doanh nghiep.

a. Dung b. Sai

11. Thtfc hien kiem toan noi bo co the la mot trong cac
muc dich cua ddn vi khi xay dtfng he thdng kiem soat noi bo.

a. Dung b. Sai

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Chuang 6: H? thong kiem soat noi bd va rui ro kiem soat

12. He thong kiem soat noi bo co hieu life la cd sd de dam

b a o chac chan cho so lieu ke toan la trung thtfc va hdp ly.

a. Dung b. Sai

13. KTV nghien ctiu va danh gia he thong kiem soat noi
bo d ddn vi trdng giai ddan thtfc hanh kiem tdan la de:

14. KTV d6c lap khong phai chiu trach nhiem duy tri va
cung co he thong kiem soat noi bo cua ddn vi khach hang.

a. Dung b. Sai

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Chuong 7. Phuong phap kiem loan va KT ch<pn mdu trong cdng tac kiem toan

Chuong 7

PHUONG PHAP KIEM TOAN

VA KY

t h u

A

■

t

CHON MAU

■

TRONG CONG TAC KIEM TOAN

7.1. PHUONG PHAP KIEM TOAN
7.1.1. PhUUng p h a p c h u n g

7.1.1.1. K h ai niem

PhUdng p h a p kiem toan la cac bien phap, cach thUc va
t h u ph ap duoc v an du n g trong cong tac kiem to a n n h l m d a t
duoc muc dich kiem toan da d a t ra.

PhUdng p h a p n h u mot con dUdng di den m uc dich. D udng
di dung, phUdng ph ap du n g thi ket qua dung. PhUdng p h a p r a t
phdng phu, da d a n g va sang tao. PhUdng p h a p kiem td a n la s a n
p h a m cua sU n h a n thUc khoa hoc qua t r i n h kiem to a n va th u c
te hoat dong s a n xuat kinh doanh (SXKD) c u a cac ddn vi.

•j / »)

PhUdng p h a p kiem toan dung dan la cong cu de n a n g cao hieu
qua qua t r i n h kiem toan. NgUdc lai ch in h q u a t r i n h kiem toa n
la dieu kien de bo sung xay dung cho phUdng p h a p kiem tda n
khoa hoc va hieu qua hdn.

Cd sd ly l u a n cua phUdng p h a p kiem to a n la chii n ghia
duy vat bien chUng, doi hoi khi kiem to a n p h a i xem xet cac v a n
de trong moi q u a n he pho bien, sU van dong va sU ta c dfing qu a

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GIAO TRINH LY THUYET KIEM TOAN

lai. Khi kiem toan khong nen chi xem xet cac chiing tu\ tai lieu.
So” lieu, tai lieu va BCTC chi la hinh anh ghi chep lai cac thong
tin tii cac ban chting tti. So” lieu, tai lieu nay chtfa chac da dam
bao tinh thtfc te”, kiem toan khong chi’ ddn thuan la viec kiem
tra tren cac chtfng ttf, tai lieu. Vi vay can tranh cac trtfdng hdp
hieu qua trinh kiem tdan chi la qua trinh kiem tra ke toan.

Khac vdi kiem toan, thanh tra, kiem tra thtfdng xuat
phat ttf mot sai pham hay la mot dau hieu “nong” (ddn thtf to
giac) de md rong va phat trien cdng viec kiem tra, dieu tra.

Chinh vi le do, phifdng phap kiem tdan dtfdc van dung
trong qua trinh kiem toan la stf van dung tong hdp cac phtfdng
phap thu thap bang chtfng kiem toan trong chtfng ttf (nhtf kiem
tra, ddi chieu, can doi, tinh toan, ra soat, xem xet lai, phan
tich,...) vdi phtfdng phap ngoai chtfng tti (nhtf kiem ke, quan
sat, dieu tra, xac minh, phdng van, tham tra, xac nhan...)

Thtfc chat phtfdng phap kiem tdan la viec van dung cac
phtfdng phap ky thuat nghiep vu cu the vad cdng tac kiem toan
nh&m dat dtfdc muc tieu kiem toan da dat ra. Dtfng tren goc do
qua trinh ghi chep xtf ly, kiem soat cac nghiep vu kinh te phat
sinh de phan anh vao BCTC, ngtfdi ta chia ra hai loai phtfdng
phap kiem toan; dd la phtfdng phap kiem toan cd ban (thtf
nghiem cd ban) va phtfdng phap kiem toan tuan thu (thtf
nghiem kiem soat).

7.1.1.2. Trinh tii Ung d u n g p h iid n g p h a p kiem todn 
ch u n g

Btfdc 1: Dtfa vao moi quan he logic cua cac khoan muc
tren BCTC de KTV ltfa chon cac bo phan, khoan muc trong yeu

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(lifa chon de tai nghien ctiu). Vi xuat phat ti* viec KTV dua ra y
kien nhan xet dua tren tinh trong yeu va phu thuoc vao chi phi
va thai gian kiem toan.

Budc 2: Dua tren cd sd khoan muc (bd phan) da lUa chpn
KTV difa ra cac gia thiet ve cac sai pham c6 the xay ra va lUa
chon gia thiet co kha nang xay ra nhieu nhat (KTV dua tren

kinh nghiem va logic)

Budc 3: Tren cd sd gia thiet da lUa chon d budc 2, KTV

v •} f

tien hanh thu thap cac bang chting de chting minh cho gia
thiet.

Budc 4: KTV tien hanh phan tich danh gia cac b ln g
chting de cd ket luan phu dinh hay khSng dinh gia thiet dung-
sai hay cac blng chting khong du thuyet phuc va thoa man thi
KTV phai thu thap them blng chting de chting minh cho gia
thuyet.

Budc 5: KTV rtit ra nhan xet trdng bad cad kiem tdan
tren cd sd cac gia thiet da dUdc chting minh. Viec tuan thu cac
budc trdng phUdng phap kiem tdan chung giup chd KTV han
che dude cac rui ro kiem toan, nhanh chong to chtic cudc kiem
toan di dung dudng ldi tang tinh hieu qua va tiet kiem chd cudc
kiem torm.

Chuong 7: Phuongphap kiem toan va KTchon mSu trong cdng tac kiem toan

7.1.2. PhUofng p h a p kiem t o a n cd b a n

7.1.2.1. K hai niem, d ac trilng va dieu kien van d u n g

PhUdng p h ap kiem toan cd ban la phUdng p h a p dUdc t h i e t
ke, sU d u n g de th u th a p b l n g chting kiem td a n cd lien quaji d e n
so" lieu do he thong ke tdan xti ly va cung cap.

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GIAO TRINH LY THUYET KIEM TOAN

Moi thtf nghiem, phan tich, danh gia cua KTV deu dtfa
vao so” lieu, thong tin, trong BCTC va do he thong ke toan cung
cap. Phtfdng phap nay con dtfdc goi la cac btfdc kiem nghiem
dtfa vao so” lieu.

Day la phtfdng phap dtfdc van dung cho mdi cuoc kiem
tdan, tuy nhien, pham vi va mtfc do van dung lai tuy thuoc vao
tinh hieu qua cua he thong KSNB cua doanh nghiep. Khi he
thong KSNB cua doanh nghiep tot, de cuoc kiem toan dat hieu
qua thi KTV luon phai ket hdp chat che gitia hai phtfdng phap.

7.2.2.2. Noi d u n g

Phtfdng phap kiem tdan cd ban gom cac loai ky th uat
kiem toan cu the sau:

- Phan tich danh gia tong quat

- Thtf nghiem chi tiet nghiep vu va so” dtf cac tai khoan

P h a n tich d a n h g id tong q u a t (ky t h u a t p h a n tich)

* Khai niem, tac dung

- Phan tich danh gia tong quat la viec xem xet so” lieu
tren BCTC thong qua moi quan he va nhting ti le gitia cac chi
tieu tren BCTC.

Phtfdng phap nay giup KTV khai thac b ln g chting kiem
toan nhanh chong thong qua viec xac dinh nhting sai lech ve
thong tin, nhting tmh ch&'t bat binh thtfdng tren BCTC, de KTV
xac dinh muc tieu, pham vi, qui mo, khoi ltfdng cong viec d m
kiem toan, ttf do co the di sau nghien ctiu, kiem toan nhting van
de ma KTV cho la can thiet.

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Chuong 7: Phuong phap kiem toan va KT chon mSu trong cong tac kiem toan

- Phuong phap nay cu tac d u n g cho ca ba giai doan c u a

q u a t r inh kiem toan, do la giai doan lap ke hoach kiem toan;
giai doan thuc hien kiem toan va giai doan ket th u c kiem toan.

+ Doi vdi giai doan lap ke hoach kiem toan: Trong giai
doan nay, phUdng phap phan tich d a n h gia tong q u a t giup KTV

n hin n h a n ddanh nghiep mot cach toan dien, n h a n h chong xac
d in h dUdc tinh chat bat binh thudng, xac dinh dUdc p h a m vi
kiem tra, noi dung can di sau kiem toan, xac d in h dUdc nhutng
v a n de co kha nang sai sot trong yeu; Dong thdi, giup KTV xac
d inh dUdc noi dung, thdi gian, pham vi sU d u n g phUdng p h a p
kiem toan khac, qua do de lap dUdc ke hdach chi tiet vdi nhiitng
noi dung, pham vi can thiet, thdi gian bien che va chi phi hdp ly.

Trong qua trin h phan tich d giai ddan nay, KTV c6 th e sU

d u n g ca thong tin tai chinh va phi tai chinh ( n h u dien tich kho
tang, so lUdng lad ddng, nan g s u a t binh quan...).

+ Giai ddan thuc hien kiem tdan: Giai ddan nay, p h a n

9 ^ \

tich dUdc coi nhu mot phUdng phap kiem tra cd ban nham t h u

thap blng chUng c6 lien quan den sd" du tai khdan hd&c mdt loai

nghiep vu nao dd. Cac blng chUng ve cd sd d i n lieu chting minh
cho cac khoan muc trong BCTC co the thu dUdc khi tien hanh

thu nghiem chi tiet cac nghiep vu so" d u hoac p h a n tich h a y ket

hdp ca hai phUdng phap p han tich va thti nghiem chi tiet

nghiep vu va so du tai khoan.

Khi sti dung phUdng phap p h a n tich trd n g th u c h a n h
kiem toan, KTV can chu y den may van de sau:

_ __ _ 9

• Muc dich phUdng ph ap p h a n tich va mtic dd KTV c6 t h e
tin cay vao phUdng p h a p p h a n tich.

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GIAO TRiNH LY THUYET KIEM TOAN

■ Tinh htiu dung, htiu hieu cua cac thong tin tai chinh va
phi tai chinh dung de phan tich.

• Tinh so sanh cua cac thong tin hien co, ke ca do tin cay
cua no.

• Kinh nghiem kiem toan ky trade va tinh hieu ltfc cua
he thong KSNB trong doanh nghiep. Neu he thong KSNB yeu,
khong nen ap dung phuong phap phan tich de dtfa ra ket luan.

+ Giai doan ket thuc mot cuoc kiem toan: O giai doan
nay, viec phan tich danh gia tong quat co vai tro rat quan trong
doi vdi KTV. Khi da kiem toan va cd ket luan ve ttfng bo phan
cau thanh BCTC, ma dac biet la kiem toan hien dai ngay nay
tien hanh tren cO sd mau chon trong kiem toan. De cd mtfc thoa
man trong kiem toan cang cao va tang them do tin cay cho KTV
thi can phai mot lln ntia sti dung phUdng phap phan tich danh
gia tong quat ve nhting thong tin can kiem toan va b ln g chting
thu thap dtfdc de cung co them cho cac bSng chtfng va ket luan
cua KTV, ke ca viec thti lai kha nang tiep tuc hoat dong cua
doanh nghiep trtfdc khi KTV ky vao bao cao kiem toan.

• Noi dung phan tich danh gid tong quat bao gom:

• Phan tich xu htfdng
• Phan tich ty suat

+ Phan tich xu hudng la phUdng phap so sanh ve ltfdng
tren cung mot chi tieu. Ky thuat so sanh trong phan tich xu

hudng thudng sti dung:

• So sanh so" lieu thuc te ky nay vdi ky trUdc.

• So sanh so lieu thtfc te vdi ke hoach, dinh mtic, dtf
toan...

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Chuong 7: Phuong phap kiem toan va KT chon mdu trong cong tac kiem toan

• So sanh so lieu thuc te cua doanh nghiep vdi so" lieu
hinh quan cua nganh hoac so lieu du kien cua KTV.

• So sanh so lieu thuc te doanh nghiep nay vdi doanh
nghiep khac cung qui mo, cung lanh thd, cung nganh nghe,
cung loai hinh SXKD.

Vf du: Gia thanh thuc te ldn gap hai lan gia thanh ke
hoach => day la mot bien dong khdng binh thudng vi vay KTV
nghi ngd cd the ton tai cac gian lan, sai sdt.

Phuong phap nay giup KTV thay dUdc chieu hudng bien
dong cua tUng chi tieu. Qua dd giup KTV dinh hudng dUdc noi
dung kiem toan va nhting van de cd ban can di sau.

ifu diem: Nhanh chong, ddn gian

NhtfOc diem: Khong the hien dUdc mdi quan he gitia cac
chi tieu (khdng so sanh dUdc cac chi tieu khac nhau). De kh&c
phuc han che uay, ngUdi ta sti dung ky thuat phan tich ty suat.

+ Phan tich ty suat

Phudng phap nay dua vao cac moi quan he, nhting ty le
tUdng quan gitia cac chi’ tieu, cac khdan muc khac nhau de phan
tich (so sanh), danh gia.

Tuy dieu kien cu the, tuy trinh do chuyen mdn va kinh
nghiem nghe nghiep ma KTV cd the tien hanh mot sd ho&c
dung tat ca cac ty suat sau:

A. Nhom ty su a t kha n ang thanh todn

a. 1. Ty suat kha nang thanh todn hien thdi

Tf sua> Khi nang thanh _ Tong tai s6n liru d o n g ____
toan hien thai Tong so no n gin han

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GIAO TRiNH LY THUYET KIEM TOAN

Trong do:

- Tung tai san lUu dong bao gom: von b ln g tien, dau tu
ng<4n han, cac khoan phai thu, ting va tra trUdc; hang ton kho.

- Tong so nd ngan han: la cac khoan nd dudi mdt nam,
nhu: vay ngdn han, nd dai han den han tra, phai tra ngtfdi cung
cap, phai tra c6ng nhan vien, phai tra noi bo, phai tra phai nop
khac.

Y nghia: Ty suat nay noi len kha nang thanh toan cua

doanh nghiep trong hien tai, danh gia kha nang thanh toan

ng ln han va dac biet quan trong doi vdi cac ben doi tac cho vay
hoac cho thanh toan cham. Chi tieu nay danh gia kha nang
thanh toan cac nghia vu tai chinh cua cong ty.

Thong thudng, chi tieu kha nang thanh tdan nhanh co
bien dong do:

. Stf phat trien, md rong nhanh chong cua hoat dong san
xuat kinh doanh

. Co van de trong viec thu nd

. Su thay ddi trdng chinh sach quan ly dac biet cac chinh
sach ce lien quan den thdi han thanh tdan va so du hang ton kho

. Co stf lan Ion trong phan loai cac khoan cong nd ngan va
dai han

. C6 sai s6t ve tinh dung ky trong so" du cuoi nam

De phan tich va nhan biet rui rd tU viec kha nang thanh
toan hien thdi cd sU bien ddng, cd the xem xet them cac chi tieu
khac nhu kha nang thanh toan nhanh, so ngay phai thu, vong
quay hang ton kho, vong quay von kinh doanh...

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Chuong 7: Phuong phap kiem loan va KT chon mau trong cdng tac kiem toan

Khi ty s u a t blng 1 nghia la t a i s a n lUu do n g vtia d u

thanh toan no ngan han

Khi ty suat bang 2 nghia la dam bao von vtia thanh toan
du no ngan han vtia tiep tuc hoat dong dUdc. Doanh nghiep
boat dong binh thudng

Khi ty suat ldn hdn 2: Doanh nghiep co kha nang thanh
toan nhung dau tu thtia tai san lUu dong

Khi ty suat nho hdn 2: Doanh nghiep co kha nang thanh
toan nhung dau tu thieu tai san lUu dong.

Tuy nhien cung co quan diem cho ring: ty suat nay phai
> 3 mdi dam bao vi TSLD phai dam bao it nhat la 3 chu ky kinh
doanh mdi dam bao an toan cho kinh doanh cua doanh nghiep.

a.2. Ty suat kha nang thanh todn nhanh

Ty sual Khi nang _____Von bang tien + lai s in hrong dirong Hen

thanh toan nhanh Tong so no ngan han

Y nghia: Ndi len kha nang thanh toan nhanh (ttic thdi)
cac khoan cdng nd ngan han bang tien va cac khoan cd the

f ) \ N

chuyen hoa ngay bang tien.

Ty suat nay bang 1: la thoa dang

Ty suat nay ldn hdn 1: cd kha nang thanh tdan nhanh
Ty suat nay nho hdn 1: kho khan trong thanh toan cong
✓

nd ngan han

- Tai san tudng dUdng tien d cac qudc gia la khac nhau:
My: chting khoan ngan ban; cdng nd cd thdi gian dao
han 3 thang

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GIAO TRINH LY THUYET KIEM TOAN

. Anh: chiing khoan ngan han; cong nd co thdi gian dao
han 1 thang.

. Viet Nam: giay td co gia; chiing khoan ngan han; mot so
tai san co the ban ngay

a.3. Ty suat thanh todn lai vay ddi han

Ty suar Hianh roan lai L* i frir6rc fhu<2 + ^ay dai han
vay dai han (X) kai vay dai han

- Neu X = 1: Doanh nghiep khong co ldi nhuan (khong co
lai trUdc thue)

- Neu X = 2: Doanh nghiep co ldi nhuan triidc thue bang
lai von vay. Neu thue la 28% thi ldi nhuan ddanh nghiep sau
thue se la 72% lai cho vay (doanh nghiep nen cho vay hdn la

kinh doanh)

• Neu X > 3: Ldi nhuan trUdc thue bang hay ldn hdn 2 lan
lai von vay va ldi nhuan sau r.hue > 72% x 2 = 144%

Ket luan: Khi xac dinh chi tieu nay dieu dd cd nghia la
ngiidi cho vay won cd the hieu diidc dcanh nghiep tren cac khia
canh sau: Tinh hinh ve doanh thu, chi phi, ldi nhuan va thue...
Tren cd sd hieu biet nay cd 4 dang khach hang vay kinh ddanh:

. Neu X > 3: Doanh nghiep kinh doanh binh thiidng

. Neu 3 > X > 2: Ddanh nghiep kinh ddanh khdng binh
thiidng

. Neu 2 > X > 1: Doanh nghiep kinh doanh kieu lifa dao
. Neu X < 1: Doanh nghiep sap pha san.

Phan tich kha nang thanh toan la danh gia do viitng chac
cua ddanh nghiep.

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Chuong 7: Phuong phap kiem toan va KT ch<pn mdu trong cdng tac kiem todn

a.4. Ty suat kha nang thanh toan ddi han

T f suat k h i n&ng _ _________ Tong tai s in ___________
thanh toan dai han —

Tong so no p h ii tri (RIj + DI))

Y nghia: Ty suat nay khong nhiing co y nghia doi vdi viec
danh gia kha nang thanh toan cua doanh nghiep ma con co tac

9
dung xem xet kha nang tiep tuc hoat dong cua doanh nghiep de .

+ # 9

co y kien nhan xet trong bao cao kiem toan.

Ty suat nay blng 1: Doanh nghiep co kha nang thanh
toan

Ty suat nay ldn hdn 1: Doanh nghiep co kha nang thanh
toan, c6 kha nang tiep tuc hoat dong.

Ty suat nay nho hdn 1: Khong nhiing doanh nghiep kho
khan trong quan he thanh toan ma kha nang giai the, pha san
dang den gan vdi doanh nghiep.

Ty suat nay blng 0: Doanh nghiep bi pha san.

a.5. So vong thu hoi nd (He so thu hoi nd)

. . . Doanh thu rong (thuan) (nfim)
So vong thu h o i ____________________

n<? Sd du cac hhoin phii thu binh quan

So du cac hhoin + So dir cac hhoin

phii thu dau nam p h ii thu cudi nam
Sd dir cac hhoin

phii thu binh quan

* t .. 355

So ngay cua mot _ _______________ __
vong thu hoi no

Sd vong thu hoi no trong nfim

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GIAO TRINH LY THUYET KIEM TOAN

Y nghia: So’ ngay phai thu la chi tieu de tinh toan so ngay
trung binh khoan phai thu tti luc phat sinh cho den khi thu

duoc tien (so tien ban hang tmh vao doanh thu trong mot nam

difdc thu ve quy doanh nghiep la bao nhieu lan trong nam). Neu

so vong thu hoi cang ldn thi cang chting to kha nang ban hang

va phudng phap thu hoi cdng nd cang tot. Khi dd, sd ngay (ihdi
gian) ciia mot vong thu nd cang giam.

So vong thu hoi nd cang nhieu hay thdi gian thu hoi nd
cang ngan thi cang cd tien de chi tra cac khoan nd

Chi tieu nay cd the dUdc sd sanh vdi chinh sach ve thanh

toan cua cdng ty.

Chi tieu ve sd" ngay phai thu thifdng bien dong bdi:
. Su thay doi cua mdi trtfdng kinh te ndi chung
. Doanh thu cuoi nam tang hoac giam dot. bien
. Sif thay ddi ve khach hang

. Sif thay doi ve dieu khoan thanh toan

. Sif thay doi ve dieu kien ghi nhan nd phai thu khd ddi
Do phan tich va nhan biet rui ro tti viec thay doi sd" ngay
phai thu, can xem xet sif thay doi cua cac tai khoan nhif phai
thu, phai thu khd ddi, hang ban tra lai va sd" dif chi tiet cua
tting khach hang. Ben canh dd cung cd the xem xet stf bien
dong trong bao cao tuoi nd.

a.6. So'von,? uan chuyen hang ton kho

Sd vong luan chuyen v° n ^ n g ban
hang ton Kho ~ „ . ~Z 77 T7T I

So du ton Kho binh quan

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Chuong 7: Phuong phap kiem toan va KT chon mau trong cong tac kiem toan

Thui gian mot vong luan __________ 365__________
chuyen hang ton kho' “ So vong luan chuyen IjTK

Y nghia: Phan anh toe do luan chuyen cua hang ton kho
trong doanh nghiep nhanh hay cham. (Rui ro tai chinh tang

bay giam). Neu toe do luan chuyen hang hoa cang nhanh thi
cang chung to tinh hinh kinh doanh la tot, tinh hinh tai chinh
va khii nang thanh toan cua doanh nghiep cang co nhieu thuan
ldi.

Mot vong luan chuyen cua vat tu dUdc tinh tti khi bo
tien ra mua den khi xuat vat tu vao san xuat, sii dung.

- Mot vong luan chuyen cua thanh pham dUdc tmh tti khi
xuat kho thanh pham ban thu duoc tien.

- Mot vong l u a n c h u y en cua h a n g hoa dUdc t i n h tti khi
mua h a n g boa d e n khi b a n h a n g hoa t h u dUdc tien.

So vong luan chuyen cua hang ton kho (HTK) cho biet
moi nam HTK luan chuyen duoc may lan.

So" vong luan chuyen cang nhieu, thdi gian luan chuyen
mot vong cang ngan.

C.hu.ii So" vong luan chuyen HTK cang nhieu hay thdi
gian mot vong HTK cang ngSn thi cang cd tien de chi tra cac
khoan no

Chi tieu nay thudng bi anh hudng bdi cac nhan td" sau:
. Sii thay doi ve cd cau hang ton kho hoac cd cau san
pham

. Kiem ke thtia hoac thieu

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GIAO TRINH LY THUYET KIEM TOAN

soat

. Su thay doi ve quan ly hang ton kho ho&c thu tuc kiem

. Su thay doi ve gia hang ton kho

. Su thay doi ve phuong phap ke toan doi v6i hang ton
kho

. Su thay doi ve chinh sach du phong giam gia hoac ghi
giam hang ton kho

De phan tich va nhan biet rui ro do viec vong quay hang
ton kho bien dong, co the xem xet sU thay doi cua so' du mot so'
tai khoan khac nhu thanh pham, san pham dd dang, nguyen
vat lieu, gia von hang ban, va so sanh sU thay doi cua mot so'
chi tieu khac nhu so' ngay phai tra va kha nang thanh toan
bang tien.

B. Nhom ty su a t khd n ang sin h ldi.

bl. Ty suat khd nang sinh ldi

Ttf suat Khi nang sinh ldi Lai nhuan
ciia von hinh doanh

Von hinh doanh

Ttf suat h h i nang sinh ldi Lai hinh doanh trudc thuc + lai vdn va?
cua tai s in Tong gia tri tai s i n binh quan

j T&ig gia tri tai T<3ng gia tri tai sin
Tong gia tri tai s in 5an f(3n d$u ky + cuoi hy

binh quan =

---Chi tieu ty suat ldi nhuan tren tong tai san chi ra moi
quan he gitia ldi nhuan thu dUdc va tong mtic dau tu. Chi tieu
nay cung phan anh hieu qua cua cong ty trong viec quan ly tai
san va tao loi nhu&n.

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Cac nhan to anh hudng tdi sii bien dong ciia chi tieu nay:
. Su thay doi ve kha nang sinh ldi do moi trudng kinh
doanh thay doi

. Su thay doi ve ldi nhuan gop do thay doi ket cau san
pham, gia ban, gia von

. Sii thay doi ve tai san do thanh ly, mua mdi

. Su thay doi trong chinh sach ke toan lien quan tdi
doanh thu, danh gia tai san

De phan tich va nhan biet rui ro tU viec chi tieu ty suat
ldi nhuan tren tai sail thay doi can phai xem xet cac tai khoan
cd lien quan nhu tai san vo hinh, doanh thu... va cd the so sanh
sU thay ddi dd vdi cac chi tieu khac nhu vong quay ciia tai san,

lai tivn nd dai ban...

b.2. Ty suat l(Ji nhuan gop

Lai nhuan gop x 100%
Ty aual lai nhuan gop =

---Doanh fhu

Ty suat ldi nhuan gop la chi tieu dau tien de phan tich ve
kha nang sinh ldi. Chi tieu nav cho thay kha nang ciia cong ty
trong viec kiem soat gia von va gia ban. Chi tieu ty suat ldi
nhuan gop cd the cung cap nhieu thdng tin hdn neu dUdc phan
tich thoo tting loai san pham.

Chi tieu ty suat ldi nhuan gop thudng bi anh hUclng bdi
cac nhan td sau:

Chuong 7: Phuong phap kiem toon vo KT chgn mau trong cong tac kiSm toan

. Su thay doi ve gia ban

. Su thay doi ve cd cau hang ban
. Su thay doi ve gia von hang ban

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GIAO TRiNH LY THUYET KIEM TOAN

. Sii thay doi ve so" liidng ban neu chi phi san xuat chung
la co dinh va ldn.

De phan tich va nhan biet rui ro tti viec chi tieu ldi nhuan
gop thay doi, co the xem xet them sii thay doi cua so dii cac tai
khoan nhii nguyen vat lieu, nhan cong, chi phi san xuat
chung...

b.3. Ty suat ldi nhuan rong

Ttf suat lai nhuan rong nhuan truac thue x 100%
(het qua hoat dong) Doanh thu

Chi tieu ldi nhuan rong danh gia kha nang sinh ldi sau
khi trti di cac khoan gia von va chi phi. Chi tieu nay co the diidc
so sanh vdi chi tieu ty suat ldi nhuan gop de phan tich anh
hiidng cua chi phi quan ly, chi phi ban hang tdi ldi nhuan.

Ben canh cac nhan to" anh hiidng tdi ty suat ldi nhuan
gop, chi tieu ty suat ldi nhuan rong con bi anh hudng bdi cac
nhan to sau day:

. Sii thay doi ve so" liidng hang ban neu chi phi ban hang
va chi phi quail ly co dinh

. Sii thay doi ve ke toan nhii von hoa chi phi...

. Sii thay doi cua chi phi ban hang, chi phi quan ly

De phan tich va nhan biet rui ro tti viec chi tieu nay thay
doi, co the xem xet sii thay doi cua cac tai khoan nhu doanh
thu, lai, cac chi phi ban hang, quan ly... va so sanh cung vdi sti
thay doi cua cac chi tieu khac nhu lai tren nd dai han, chi phi

bao tri stia chtia tren tong tai san co" dinh, kha nang thanh toan
nhanh...

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b.4. Ty suat hieu qua kinh doanh

L a i tuc thuan tir hoat dong hinh doanh

Ttf suat hieu qu&

kinh doanh = = A

Tong doanh thu ban hang thuan

Y nghia: Mot dong doanh thu ban hang thuan mang lai
bao nhieu lai cho doanh nghiep.

Hay: De tao ra mot dong ldi nhuan thuan thi se can (1/A)
dong doanh thu ban hang.

C. N hom ty su a t ve cau true td i chinh.

c.l. Ty suat dau tii (ty suat dau ttf ve tdi san co dinh va 
dau ttf ddi han)

Tai s&n cd dinh va dau hr dai han 
Ttf suat dau tu =

---Chuong 7: Phuong phap kiem toan va KT chon mau trong cong tac kiem toan

Tong tai s i n

Y nghia: Ty suat nay danh gia nang liic hien co cua
doanh nghiep, danh gia trinh do trang bi may moc, thiet bi, cd

nO vat chat ky thuat...

- Ty suat nay luon luon nho hdn 1 va miic do cao nhat cua
no tuy theo doanh nghiep hoat dong trong nganh nao, linh vtfc
nao.

- Ty suat nay ngay cang ldn chiing to vi tri quan trong

ciia TSCD trong tong so tai san hien co cua doanh nghiep.

Vi du: Cong nghiep tham do khai thac dau khi vao
khoang 0.9 (90% tong tai san).

Cong nghiep luyen kim xap xi 0.7, che bien xap xi 0.2...

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GIAO TRINH LY THUYET KIEM TOAN

c.2. Ty suat tit tdi tra (ty suat tit tdi tra ve tdi san co dinh 
vd dau tit ddi han)

Tlguon von chii s d huru

Ttf suat tir tai tro = 
---TSCD va DTDTj

Y nghia: Phan anh kha nang dau tii tai san co dinh b ln g

nguon von chu sd hiiu nhii the nao? NVCSH da dung vao TSCD

va DTDH la bao nhieu?

Neu doanh nghiep co kha nang tai chinh tot thi NVCSH
phai du dau tu TSCD va DTDH de hoat dong. Ty suat nay cang
cao thi tinh hinh tai chmh ngay cang manh.

Chu y: Mat trai cua no la neu dau tu qua nhieu NVCSH
vao mua sam TSCD thi bat ldi vi: TSCD chu chuyen cham; Ldi
nhuan thu difdc chu veu la do chu chuyen TSLD.

c.3. Ty suat khd nang tdi tra (ty suat tdi tra)

Rguon von chu sd huru
Ttf suat Khi nang

tai tro <1

Tong nguon von

Ty suat nay co moi quan he vdi ty suat nd.

Ttf suat no

Ho ph£3 tr i

Tong nguon von

1 Ioac:

Ttf suat no = 1 - Ttf suat h h i nang tai tro

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Chuong 7: Phuong phap kiem toan va KT chgn mdu trong cdng tac kiem toan

Y nghia: Ty suat tai trd noi len kha n&ng dau tu dam bao
ve mat tai chinh va mtfc do doc lap cua doanh nghiep doi vdi cac

chu nd, hoac nhufng kho khan tai chinh ma doanh nghiep phai
dudng dau.

Ty suat tai trd cang ldn chiing to doanh nghiep cd nhieu
von tii cd va hoat dong diia vao NVCSH khong lo lin g den viec
vay va tra nd.

c.4. Ty suat net tren von

Ro ngan han + Ro dai han
Tong no tren

nguon von —

Rguon von

So sanh chi tieu nd tren nguon von va von tii cd tren
nguon von dung de danh gia kha nang tii tai trd cua cong ty.
Nguon von d day hao gom ca lai liiu giuf.

Cac nhan to cd anh hiidng tdi sii bien dong cua chi tieu
nay la:

. Sii thay doi ve cd cau tai chinh
. Sii thay doi ve chinh sach ke toan

. Cac giao dich vdi nha dau tii hoSc chu nd

De phan tich va nhan biet rui ro ttf viec chi tieu nd tren
tong nguon von thay doi can phai xem xet cac tai khoan cd lien
quan nhtf tai san, nd, nguon von... va cd the so sanh stf thay doi
dd vdi cac chi tieu khac nhtf nd tren tai san, vong quay cua tai
san, lai tren nd dai han, vong quay von kinh doanh...

Thii n g h iem (kiem tra) chi tiet cac nghiep vu va so 
dii t d i kh oan

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GIAO TRiNH LY THUYET KIEM TOAN

* Khai niem, tac dung

Phtfdng phap kiem tra chi tiet nghiep vu va so dii tai
khoan: la ky thuat kiem tra chi tiet viec (qua trinh) ghi chep,
hach toan tting nghiep vu kinh te tti chting tti vao so ke toan co
lien quan; kiem tra viec tinh toan, tong hdp so" dii cua tting tai
khoan.

1’hiidng phap kiem tra chi tiet cac nghiep vu va so" dii tai
khoan n h lm muc dich thu thap cac bln g chting triic tiep chting
minh cho mtic do tin cay cua cac so"lieu tren cac tai lieu ke toan.

* Noi dung kiem tra chi tiet nghiep vu va so d ii bao gornr

- Kiem tra chi tiet nghiep vu

+ Khao sat cac nghiep vu thuc te" phat sinh nhii the nao
va diidc ghi nhan ra sao.

+ Xem xet, kiem tra viec ghi chep nghiep vu vao cac so ke
toan. viec chuyen so doi vdi tting nghiep vu co dting che do,
dung phudng phap hay khong, co diidc ghi chep day du hay bo
sot, co dam bao chmh xac ve so"lieu va dung d i n ve quan he doi
ting tai khoan, dung hay sai ky...

Viec khao sat nay nhlm tim ra nhting gian lan, sai sot
ngay tti khi ghi chep. Xem xet nghiep vu co phat sinh tti thiic te
hay khong? Viec ghi chep va xti ly nghiep vu la mot khau quan
trong, co anh htfdng trtfc tiep den tinh dung d in , trung thtfc
cua thdng tin tai chinh. Vi vay khae sat nghiep vu la mot ky
thuat quan trong trong viec tim ra sai sdt d khau ghi chep.

Viec khao sat nghiep vu dtfdc ap dung trong moi cuoc
kiem toan khdng phan biet he thong KSNB manh hay yeu. Tuy
nhien, hieu ltfc cua he thong KSNB lai chi phoi den viec khao

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Chuong 7: Phuong phap kiem toon va KT chgn mdu trong cong tac kiem toan

—1 — fl " ■?l 111 ■ i1. ... m — ii

sat, thii nghiem tren mau kiem toan ldn hay nho. De dtfa ra ket
luan nhanh d giai doan nay, KTV thtfdng tien hanh thii
nghiem, khao sat tren cd sd mau chon de kiem toan, nd cho ta

ket qua nhanh nhat, phu hdp va hieu qua nhat.

- Kiem tra chi tiet so dtf tai khoan.

Muc dich cua viec khao sat chi tiet so dtf tai khoan la tim
ra cac cd sd dan lieu ciia so dtf cac tai khoan, ttic sd" dtf tai
khoan cd that hay khdng? Nd cd dtfdc ghi chep dtfa tren cac
chting tti hdp le va phu hdp vdi thtfc te khdng, dong thdi nd cd
dtfdc cong don tinh ra sd" dtf luy ke" theo dung qui dinh hay
khdng, nd cd bd sdt, bo quen cac nghiep vu hoac bi xti ly sai lech
sd" lieu trong tai khoan hay khdng? Viec tmh toan, danh gia ve
so du tai khoan phai dting dan phti hdp, viec ghi chep va tinh so"
luy ke phai chinh xac va phu hdp vdi quy dinh. Sd" dtf phai phu
hdp vdi so lieu thtfc te hoac ket qua kiem ke.

Ndi dung ciia phtfdng phap nay bao gom cac thti nghiem

ve:

+ Tinh cd that (sii hien htiu): Ttic sd" dtf cua cac tai khoan
tai thdi diem lap BCTC tren cd sd thtfc te" stf hien htiu (ton tai)
cua tai san, cdng nd va tinh hinh tai chinh cua doanh nghiep.

+ SiJ tinh toan, danh gia: Ttic so dtf tai khoan da dtfdc
tinh toan, danh gia hdp ly.

+ Stf phan loai va tong hdp: Ttfc sd" dtf tai khoan dtfdc
phan loai va tong hdp day dii, dting dan.

+ Stf trinh bay, khai bao dting dan: Sd" dtf tai khoan dtfdc
trinh bay, khai bao tren BCTC phti hdp vdi thdng le, chuan mtfc
ke toan va nhat quan vdi so’ lieu tren so ke" toan ciia ddn vi.

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GIAO TRINH LY THUYET KIEM TOAN

Viec thu nghiem chi tiet sd" du tai khoan ket hdp vdi thu 
nghiem chi tiet nghiep vu phat sinh nham phat hien dtfdc
nhtfng gian lan sai sot trong qua trinh ghi chep, xti ly so" lieu.
Dong thdi no khSng dinh va tang them do tin cay cua nhtfng
bang chung ma KTV thu thap dtfdc de ttf do co the md rong hay
thu hep qui mo mau kiem toan can thtf nghiem. Qua do xac
dinh dtfdc mtfc thoa man de dtfa ra ket luan phu hdp.

Viec thtf nghiem chi tiet so" dtf tai khoan khong phai dtfdc
tien hanh toan bo, ma no dtfdc tien hanh tren cd sd stf ltfa chon
cua KTV tuy thuoc vao mtfc do sai sot trong yeu cua cac tai
khoan ltfa chon va mtfc do rui ro kiem soat cao hay thap d
nhtfng linh vtfc va bo phan thtf nghiem.

Thtf nghiem chi tiet nghiep vu va so" dtf tai khoan la
phtfdng phap kiem toan ra ddi sdm nhat, mat nhieu thdi gian,

x 9

cong stfc, chi phi. Tuy nhien no dem lai bang chting kiem toan
co gia tri va stic thuyet phuc cao nhat. Loai thti nghiem nay
thich hdp de thti nghiem d nhting linh vtfc quan trong, d i cam
xuc trong kinh doanh nhtf tien mat, vang bac, ngoai te, kim khi,

da qui vat ttf qui hiem. Song trong thdi dai ngay nay, qui mo
SXKD phat trien rat rong ldn, kho'i ltfdng cac giao dich rat
nhieu, vi vay, kiem toan hien dai khdng the thti nghiem toan bo
cac sd" dtf tai khoan va moi nghiep vu phat sinh ma nd dtfdc tien
hanh kiem toan tren cd sd chon m lu • van de nay se dtfdc de cap
d muc 7.2 cua chtfdng nay.

7.1.3. Phtfdng phap kiem toan tuan thu

7.1.3.1. K hai niem, dac tritng va. dieu kien van du n g
I’htfdng phap kiem toan tuan thu la cac thu tuc, ky thuat
kiem toan dtfdc thiet ke va sti dung de thu thap cac bang chting

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Chuong 7: Phuong phap kiem toan va KT chpn mdu trong cdng tdc kiem todn

kiom toan co lien quan den tmh thich hdp va hieu qua ciia he
thong KSNB cua doanh nghiep.

Dac trtfng cua phtfdng phap nay la moi thu nghiem phan
tich, danh gia va kiem tra deu dua vao qui che KSNB doanh
nghiep. Qui che KSNB doanh nghiep chi co hieu ltfc va hieu qua 
khi loan bo he thong KSNB doanh nghiep la manh, la hieu qua.

Phtfdng phap kiem toan tuan thu van dung thich hdp
trong cac dieu kien:

- Khach hang kiem toan la khach hang truyen thong va 
he thong KSNB doanh nghiep phai manh, hieu qua.

- Doi ngu can bo quan ly cua doanh nghiep luon to ra

trung thifc, dang tin cay.

- Qua kiem toan nhieu nam, KTV khdng phat hien cac
dau vet ve sai pham nghiem trong.

c> Neu he thong KSNB cua doanh nghiep manh va hieu 
qua thi rui ro kiem soat thap dan den cong viec kiem toan se 
thuan ldi, khoi ltfdng kiem toan chic ch in se giam nhe. Vi h§ 
thong kiem soat manh —» rui ro kiem soat thj-ip —*• Gian lan, sai 
sot ton tai trong doanh nghiep se it.

Khi nghien ctiu he thong KSNB cua doanh nghiep, 
KTV can tra ldi cau hoi "Lieu cong viec kiem todn co the diia

vao

he thong KSNB ciia doanh nghiep?"

De tra ldi cau hoi nay, ve thtfc chat KTV phai xem x6t
mtfc do thoa man ve kiem soat trong tting trtfdng hdp cu the:

• Neu rui ro kiem soat khi l&p ke hoach kiem toan dtfdc
danh gia la cao —* mtic do thoa man ve kiem soat thap —» KTV

khong tin ttfdng va khong the dtfa vao he thong kiem soat.

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GIAO TRiNH LY THUYET KIEM TOAN

• Neu rui ro kiem soat khi lap ke hoach kiem toan difdc
danh gia la thap —► mile do thoa man ve kiem soat con tuy

thuoc vao ket qua danh gia thtfc te hieu qua cua he thong kiem

soat trong qua trinh kiem toan cua KTV.

Moi quan he giiia rui ro kiem soat va miic thoa man ve
kic'm soat:

L> Tinh hieu qua, do tin cay, mtic thoa man ve he thong
KSNB d moi doanh nghiep co sif khac nhau, hay noi cach khac
tinh hieu qua trong cong viec ngan chan cac gian lan, sai sot
cua hi* thorig KSNB d moi doanh nghiep co khac nhau. Vi vay
KTV khong the tin ttfdng va ap dung ngay phtfdng phap kiem
toan tuan thu, ma muon ap dung phai nghien ctfu, thti nghiem
ve he thong KSNB cua ddn vi manh hay yeu, mtic thoa man ve
kiem soat cao thap de ap dung cho phu hdp, ke ca viec ap dung
phtfdng phap kiem toan cd ban vdi mtfc do khac nhau.

De co dtfdc stf hieu biet, danh gia ve he thong KSNB
doanh nghiep, KTV phai nghien ctiu thiic te ve he thong KSNB.
Viec nghien ctiu nay phai dtfoc tien hanh b ln g he thong cac
bang ttfdng thuat ve he thong KSNB doanh nghiep, bang cau
hoi xav dtfng san ve he thdng KSNB doanh nghiep, hoac bang
lie thdng lu'u do vdi cac ky hieu cua he thong KSNB doanh
nghiep. Qua dd, cd the biet dtfdc he thong KSNB doanh nghiep

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Chuong 7: Phuong phap kiem toan va KT chon mdu trong cong tac kiem toan

va tien hanh cac thii nghiem ve he thong kiem soat noi bo d cac
miic do khac nhau cho phu hdp. Thong thifdng viec thii nghiem
kiC'm soat luon phai quan tam den cac cd sb dan lieu sau day:

- Sii hien dien: Tiic la stf ton tai hoat dong ciia quy che

KSNB.

- 'Tinh hiiu hieu: Tiic la sii hieu liic trong hoat dong ciia
quy che KSNB (kha nang phat hien, ngan chan cac gian lan, sai
sot).

- Tinh lien tuc: Tiic la su hoat dong lien tuc ciia quy che
KSNB trong ky.

7.1.3.2. Noi d u n g

Tuy thuoc vao miic thoa man ve kiem soat ma KTV ap
dung cac ky thuat kiem toan ciia phiidng phap kiem toan tuan
thii cho phu hdp. Cac ky thuat do gom:

Ky thuat dieu tra he thong (con goi la phtfdng phap cap
nhat cho cac he thong).

Ky thuat dieu tra he thong la viec kiem tra chi tiet mot
loat cac nghiep vu cung loai dtfdc theo ddi, ghi chep ttf d&u den
cuoi ciia 1 he thong de xem xet, danh gia cac btfdc kiem soat ap

()

dung trong he thong do ciia ddn vi dtfdc kiem toan.

Vi du, dieu tra cac nghiep vu ve lad dong - tien ltfdng: Ttf
khi quyet dinh tuyen dung lao dong, giao viec, tinh ltfdng va
thanh toan ltfdng; Hoac dieu tra cac nghiep vu ban hang ttf khi

nhan ddn dat hang cho den khi ban hang va thu dtfdc tien ban
hang... de danh gia cac btfdc kiem soat dtfdc thiet lap trong cac
ho thong tien ltfdng hay ban hang.

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GIAO TRINH LY THUY& KIEM TOAN

Viec thti nghiem ve he thong nay cho phep KTV danh gia
lai miic do RRKS va thiet ke phuong phap kiem toan tuan thu
ma cu the la cac thu nghiem chi tiet ve kiem soat va qua do
dieu chinh ca cac thii nghiem c0 ban.

* Cac thu: nghiem chi tiet ve kiem soat

Thu nghiem chi tiet ve kiem soat la cac thu nghiem duoc
tien hanh de thu thap bang chUng ve stf htiu hieu cua cac quy
che KSNB va cac budc kiem soat duoc tien hanh lam co so cho
viec thiet ke phuong phap kiem toan cO ban - tUc cac thii
nghiem ve so" lieu

Viec kiem tra chi ap dung doi vdi cac loai kiem soat co de
lai dau vet va bSng chting: kiem soat doc lap (kiem soat quan
ly), kiem soat xti ly, kiem soat bao ve tai san.

Thti nghiem kiem soat dUdc tien hanh diia tren cac ky
thuat cu the gom: quan sat, phong van, kiem tra tai lieu va lam
lai...

Viec tien hanh cac thti nghiem kiem soat de thu thap cac
blng chting danh gia mtic do tu tuan thu cac chinh sach va th.u
tuc KSNB da duoc vach ra.• • •

Vi du: De ngan chan sai pham trong viec lap hoa ddn va
ghi chep nghiep vu ban hang, doanh nghiep da thuc hien thu
tuc kiem soat la giao cho mot ke toan vien kiem tra l$i ve so"
lUdng, gia ca va tinh toan tren tting hoa don ban hang.

De thti nghiem ve loai kiem soat nay, KTV chon mot -mlu
gom 30 hoa don, tien hanh doi chieu hoa ddn vdi cac hop dong,
don dat bang, chting tti van chuyen tUdng ting. So sanh vdi
bang gia hien hanh va quyet dinh phe duyet gia ban cua lanh

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dao, dong thdi tinh toan lai tren hoa ddn de dtfa ra ket qua thii
nghiem, so sanh vcii ket qua cung cap cua doanh nghiep de dtfa
ra ket luan co the tin ttfdng vao ket qua do bo phan ban hang
cung cap hay khong? Neu xay ra nhieu sai sot thi KTV phai
thiet ke lai cac thtf nghiem cd ban de xac minh dung dan ve
nghiep vu ban hang va cac khoan phai thu.

Viec tien hanh hay khong tien hanh cac thtf nghiem chi
tiet ve kiem soat phu thuoc vao viec danh gia lai rui ro kiem
soat sau khi da ap dung ky thuat kiem tra he thong.

Trtfdng hdp 1: Neu mtfc rui ro kiem soat danh gia la
khong cao hoac KTV xet thay co the giam dtfdc rui ro kiem soat
so vdi mtfc da dtfdc danh gia sd bo khi lap ke hoach kiem toan
xuong mtfc thap hon, thi KTV se tien hanh cac thti nghiem chi
tiet ve kiem soat can thiet.

Trtfdng hdp 2: Neu rui ro kiem soat dtfdc danh gia la cao,
khong co kha nang giam dtfdc thong qua viec kiem tra he thong

thi KTV se khong tien hanh thu nghiem chi tiet ve kiem soat ntia

ma phai tien hanh ngay cac thtf nghiem cd ban sao cho phu hdp.
Stf tien hanh cac thti nghiem nay ve pham vi, qui mo
nhieu khi phu thuoc vao tinh chu quan cua KTV, nhtfng no
luon phai dtfdc tien hanh tren cd sd kinh nghiem, trinh do nang
ltfc, stf xet doan va stf am hieu ttfdng tan ve doanh nghiep dtfdc
kiem toan.

Chu y:

- Cac loai thti nghiem chi tiet ve kiem soat nhtf kiem soat
doc lap. kiem soat xti ly va kiem soat de bao ve tai san va thong

tin chu yeu dtfdc tien hanh dtfa tren cd sd kiem tra mau cac qui
che KSNB doanh nghiep vdi 4 ky thuat da dtfdc neu d tren.

Chuong 7: Phuong phap kiem toan va KT chon mSu trong cdng tac kiSm toan

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GIAO TRiNH LY THUYET KIEM TOAN

- Trong thuc te, viec thu nghiem ve he thong KSNB
doanh nghiep luon dUdc tien hanh trong moi quan he vdi thti

nghiem so" lieu. Neu viec thii nghiem chi tiet ve kiem soat cho
thay he thong KSNB doanh nghiep la manh thi quy mo thii
nghiem so lieu lai giam di va ngUdc lai. Nhieu khi he thong
KSNB manh, hieu qua cung chUng minh va khSng dinh them
cho cd so dan lieu trong kiem toan, dac biet la cd sd dan lieu co
that.

7.2. KY THUAT CHON MAU
7.2.1. K h a i q u a t c h u n g ve m a u

7.2.1.1. Cac k h a i niem cct ban

* Tong the: La toan bo dut lieu ma tti do KTV lay m l u de
co the di den mot ket luan.

Tong the la mot tap hdp bao gom ta t ca cac phan tti hoac
ddn vi thuoc doi tUdng nghien ctiu (hay noi cach khac: Tong the
la toan bo dti lieu ve mot van de gi do ma KTV muon lap m lu
kiem toan de rut ra cac ket luan).

Vi du, tat ca cac phan tti trong mot so" du tai khoan hay
mot loai nghiep vu cau thanh mot tong the. Mot tong the co the
dUdc chia thanh cac nhom hoac cac tong the con va moi nhom

0 *}

dUdc kiem tra rieng. Trong trUdng hdp nay, t h u a t ngti “tong
the” bao ham ca thuat ngti “nhom”.

Chang han, muc dich cua KTV la kiem tra cac khoan nd
phai thu (tranh kh i tang len) thi tong the ma anh ta phai xac
dinh la tap hdp toan bo cac khoan con nd ma doanh nghiep da
ke ra, da ghi chep. NgUdc lai, neu KTV muon kiem tra do chinh
xac cua cac khoan nd phai tra (tranh khai giam xuong) thi tong

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the de lap mau khong the la bang ke cac khoan no phai tra ma

la cac khoan chi tiep theo, cac hoa ddn chtfa thanh toan...

Moi phan ttf trong tong the dtfdc goi la dan vi tong the.

Moi ddn vi (phan tii, khoan muc, bo phan) dtfdc ltfa chon ra
dtfdc goi la dan vi mdu. Tap hdp cac ddn vi mau dtfdc goi la mot
mdu.

* Mdu kiem todn: La mot phan dtf lieu (mlu) dtfdc lay ra
ttf tong the (toan bo dtf lieu) de thtfc hien cac phep thii cd ban
va tuan thu de danh gia. Ttf ket qua cua mau kiem toan suy ra
ket qua cho tong the.

Mau kiem toan phai dam bao du dai dien cho ca tong the
va co day du cac tieu thtfc va dac trtfng cua tong the. Viec lay
mau trong kiem toan co nhieu phtfdng phap khac nhau.

* Mdu dai dien: La mau ma dac diem cua mau cung

✓ O ij *) O 9

giong nhtf nhtfng dac diem cua tong the. Vi du: Kiem soat noi
bo you cau phieu chi phai kem theo chtfng ttf goc. Qua khao sat
kiem soat noi bo, KTV xac dinh 3% phieu chi khong co chtfng ttf

goc dinh kem. Neu trong hang ngan phieu chi, chon ra mot
tram phieu thay dung co 3 phieu thieu chtfng ttf goc thi m lu
chon la tieu bieu.

Tren thtfc te, KTV khong biet m lu co tinh dai dien hay

khong. Tuy nhien de co the tang kha nang dai dien cua mau thi
KTV can kiem soat dtfdc qua trinh lay mau va kiem tra nhtf:
xac dinh cd mau, xac dinh cac phan ttf dtfdc chon vao mau, kiem
tra, danh gia ket qua...

* Dan vi lay mdu: La cac phan tii rieng biet cau thanh
tong the. Vi du, cac sec trong bang ke nop tien, cac nghiep vu

Chuong 7: Phuong phap kiem toan va KT chon mdu trong cong tac kiem toan

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GIAO TRINH LY THUYET KllM TOAN

ghi Co tren so phu ngan hang, Hoa don ban hang hoac so' du No
cac khoan phai thu khach hang. Ddn vi lay m l u co the la mot
ddn vi tien te, mot ddn vi hien vat hoac so" liidng.

* Lay mdu kiem todn (goi tat la lay mlu): La viec xac
dinh so" liidng mlu, kich cd m lu va ltfa chon cac phan tii ttf tong
the dtfa vao mau de cho viec kiem toan. Lay mau se giup KTV
thu thap va danh gia bang chtfng kiem toan ve cac dac trtfng
cua cac phan tii dtfdc chon, nham hinh thanh hay cung co ket
luan ve tong the. Lay mau co the tien hanh theo phtfdng phap
thong ke hoac phi thong ke.

Cong viec chon mau de kiem toan la qua trinh chon ra
mot so phan ttf goi la mau ttf mot tap hop cac phan tii goi la
tong the va dung cac dac trtfng cua m lu de rut ra cac suy doan
ve dac trtfng cua toan bo tong the.

Qua trinh chon m lu la qua trinh KTV se sii dung cac

V r) 9 9

phtfdng phap, ky thuat ltfa chon nhtfng phan ttf trong tong the

•j 9

de xac dinh mau cho cong viec kiem toan.

Sau khi da hinh thanh mftu kiem toan vdi du cac dac tinh
cua tong the va dam bao theo stf xet doan cua KTV thi cong viec
kiem toan tiep theo la sii dung cac phtfdng phap kiem toan co
ban va kiem toan tuan thu de kiem tra dtfcfi 100% cac khoan
muc trong pham vi so dtf cua mot tai khoan hoac mot loai
nghiep vu, giup KTV thu thap va danh gia bang chtfng cua cac
so" dtf, nghiep vu co dac diem ttfdng ttf nhtf nhau de hinh thanh
cac y kien ket luan.

* Sai pham: La viec khong thtfc hien hoac thtfc hien sai
thu tuc kiem soat, phat hien dtfdc qua cac thii nghiem kiem
soat hoac cac sai lech ve thong tin hoac so" lieu phat hien dtfdc

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Chuong 7. Phuongphap kiem toan va KTchon mdu trong cong tac kiem toan

qua cac thii nghiem cd ban, do ca nhan hoac tap the gay ra mot
cach co y (gian lan) hoac khong co y (sai sot). Tong sai pham
dtfdc tinh b ln g ty le loi hoac tong gia tri sai lech ve so' lieu.

* Sai pham cd biet: La cac sai pham phat sinh ttf nhiing
stf kien ca biet khong tai dien trtf khi xay ra nhtfng tinh huong

dac biet co the dtf tinh trtfdc. Sai pham ca biet khong dai dien
cho sai pham cua tong the.

* Sai pham co the bo qua: La mtfc sai pham toi da trong
mot tong the ma KTV va cong ty kiem toan xet thay co the chap
nhan dtfdc. Sai pham co the bo qua la sai pham dtfdi mtfc trong
yeu.

* Ky thuat phan to (nhom, tang hoac Idp): La viec phan
chia tong the thanh cac tong the con hoac cac nhom, moi«tong
the con hoac moi nhom la mot tap hdp cac ddn vi lay m lu co
cung tinh chat (thtfdng la chi tieu gia tri).

Ky thuat phan chia mot tong the thanh nhieu nhom nho
hdn (goi la tang, to hoac ldp) ma cac ddn vi trong cung mot nhom
l-6 nhtfng dSc tinh kha ttfdng dong vdi nhau (thtfdng theo quy mo
ltfdng tien). Cac tong the con (to) se dtfdc chon m lu doc lap va
\et qua cua cac mau co the dtfdc danh gia mot cach doc lap hoac
tot hdp do ttf do suy rong ra ket qua cho toan tong the. Nhiem
/u ciia KTV la phai phan dinh to (tang, nhom, ldp) sao cho rach

01 de moi ddn vi mau co cung dac tinh chi thuoc mot to.

Ky thuat phan to tong the co tac dung han che stf bien
long cua cac khoan muc trong cac tong the con. Viec phan to
lay se giup KTV co the chon m lu nho hdn va chinh xac hdn.
)ong thdi phan to tong the con giup KTV tap trung cong viec
:iem tra vao nhtfng khoan muc co gia tri 16n, co nhieu sai sot

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GIAO TRINH LY THUYET KIEM TOAN

hoac co tinh chat bat thtfdng trong moi tong the. Ttf do giup
KTV xac dinh nhiing phtfdng phap chon m l u thich hdp.

Vi du, khi chon ra cac khoan phai thu de giti th it xac 
nhan, K'TV co the phan td doi vdi tong the va xac dinh phitcfng 
phap chon mdu nhii sau:

T ang Quy mo

Dac diem cua ta n g

Cac khoan phai thu co gia
tri ldn hdn 100.000.000
VND

Chon m a u

Kiem tra 100%

9 300 Tat ca cac khoan co gia tri

ttf 20.000.000 den

100.000.000

Dtfa tren bang
so' ngau nhien

150 Tat ca cac khoan co gia tri
nho hdn 20.000.000

Chon he thong

20 Cac khoan co so dtf Co Kiem tra 100%

7.2.1.2. Ly do can p h a i kiem todn tren cd sd m d u chon

Kiem toan ngay nay tien hanh tren cd sd m l u chon va
KTV phai chap nhan nhufng dieu khong ch ic chfin nao do trong
qua trinh thtf nghiem vi nhufng ly do sau:

- KTV khong the tim kiem mot stf chac chan, chinh xac
tuyet doi cua so' hoc. (Vi BCTC khong the phan anh chinh xac
tuyet doi moi hoat dong cua ddn vi).

- Cho du kiem toan toan bo thi KTV v l n khong the phat
hien het cac sai pham hay co the dtfa ra dtfdc ket luan chinh
xac tuyet doi vi co nhufng nghiep vu, stf kien khong dtfdc ghi

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Chuong 7: Phuong phap kiem toan va KT chon mdu trong cong tac kiem toan

chep va phan anh vao BCTC (do nguyen nhan chu quan va

khach quan).

- Xet ve mat kinh te, neu kiem toan toan dien se khong
hieu qua vi mat qua nhieu cong siic, chi phi va thdi gian. Day la

mot van de ma KTV, dac biet la KTV doc lap luon quan tam.

- Bang chiing ma KTV thu diidc tren mau kiem toan
khong phai la duy nhat ma no con diidc bo sung tii cac nguon
khac nhau trong qua trinh kiem toan.

• Xet ve tinh kip thdi cua thong tin, dac biet la kiem toan

noi bn, khi tien hanh kiem toan tren cd sd mau kiem toan se

dap ling difdc veu cau kinh doanh kip thdi phuc vu viec quan ly,

dieu hanh san xuat cua chu doanh nghiep.

Vdi nhiing ly do tren, mau diidc sii dung mot cach thong
dung, pho bien trong cong tac kiem toan va phiidng phap, ky
thuat lay mau kiem toan co mot vi tri quan trong trong kiem
toan hien dai.

7.2.1.3. R u i ro tii viec thiic hien p h iid n g p h a p k ie m 
todn chon m du

Khi thifc hien cac phifdng phap chon mlu, KTV thudng
gap phai nhiing loai rui ro sau:

Rui ru lay mdu: La kha nang ket luan cua KTV dua tren
kiem tra mau co the khac vdi ket luan ma KTV dat dUdc neu
kiem tra tren toan bo tong the vdi cung mot thii tuc. Co hai loai

rui ro lay mau:

- Rui ro khi KTV ket luan rui ro kiem soat thap hdn miic
rui ro thifc te (doi vdi thii nghiem kiem soat) hoac khong co sai

sot trong yeu trong khi thiic te la co (doi vdi thii nghiem cd

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GIAO TRiNH LY THUYET KIEM TOAN

ban). Loai rui ro nay anh hudng den tmh htfu hieu cua cuoc
kiem toan, va co the dan den y kien kiem toan khong xac dang.

- Rui ro khi KTV ket luan rui ro kiem soat cao hdn mtfc
rui ro thuc te (doi vdi thtf nghiem kiem soat) hoac co sai sot
trong yeu trong khi thtfc te khong co (doi vdi thii nghiem cd
ban). Loai rui ro nay anh htfcing den hieu qua cua cuoc kiem
toan vi no thiidng dan den cac cong viec bo sung de chiing minh
r i n g cac ket luan ban dau la khong dung.

Rui ro ngoai lay mdu: La rui ro khi KTV di den mot ket
luan sai vi cac nguyen nhan khong lien quan den cd m lu. Vi du:
KTV co the sii dung thu tuc kiem toan khong thich hdp hay
KTV hieu sai bln g chiing va khong nhan dien diidc sai sot.

Doi vdi ca thii nghiem kiem soat va thii nghiem cd ban,
rui ro lay mau co the giam duoc bang cach tang kich cd mau,
rui ro ngoai lay m lu co the giam dtfdc b ln g cach thiic hien dung
dan viec lap ke hoach kiem toan, giam sat va soat xet lai qua
trinh thiic hien kiem toan.ã ô

* Nguyen nhan cua rui ro

- Danh gia khong dung ve rui ro tiem tang: KTV co the
danh gia sai lam ve rui ro tiem tang trong doi tiidng kiem toan.
KTV cho r in g co it sai pham trong yeu trong doi tiidng kiem
toan non co xu hudng giam quy mo kiem toan

• Danh gia khong dung ve rui ro kiem soat: C h ln g han
KTV qua lac quan vao he thong KSNB trong viec ngan chan,
phat hien va siia chtfa kip thdi cac sai pham nen ho co xu hudng
giam khoi ltfdng, quy mo m lu kiem toan can thiet. Ket qua la
KTV khong phat hien het cac sai pham.

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Chuong 7: Phuong phap kiem toan va KT chon mdu trong cong tac kiem toan

- Ltfa chon thu tuc kiem toan khong thfch hop va thtfc

•j *)

hien cung viec kiem toan khong hop ly? KTV co the chon cac
thtf nghiem kiem toan khong phu hop vdi muc tieu kiem toan
(Vi du: De xac dinh cac khoan phai thu chtfa dtfdc ghi so day du
thi KTV stf dung thii tuc gtfi thtf xac nhan).

Tom lai: KTV co the kiem soat dtfdc rui ro do chon m lu
va co kha nang giam rui ro khong do chon mau tdi miic co the
chap nhan dtfdc thong qua lap ke hoach va giam sat viec thtfc
hien ke hoach mot cach chu dao, dong thdi phai thtfc hien cac
thu tuc kiem soat chat ltfdng chat che va thfch hop doi vdi cong
viec kiem toan.

7.2.2. Cac loai mau

M;\u gom 2 loai: Mau thong ke va mau phi thong ke

7.2.2.1. M au thong lie

M lu thong ke la m lu dtfdc sii dung phtfdng phap toan
hoc de tinh toan cac ket qua thong ke co tmh he thong. Do do,
cho phep KTV co the dtf kien dtfdc cac rui ro cho m lu kiem toan
bln g phtfdng phap toan hoc ttf do tmh dtfdc kich thtfdc, c3 m l u
can thiet de han che rui ro lay m lu d mtfc KTV da dtf ki£n
trtfdc.

Mau thong ke co hai dac diem cd ban sau:

- Cac phan ttf dtfdc ltfa chon mot cach nglu nhien vao mlu;
- Stf dung ly thuyet xac suat thong ke de danh gia ket
qua mau, bao gom ca viec dinh ltfdng rui ro lay mau.

Khi tien hanh chon m lu thong ke KTV co the dinh ltfdng
dtfdc cac loai rui ro trong qua trinh chon m lu b ln g cac phtfdng

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GIAO TRlNH LY THUYET KIEM TOAN

p h a p t o a n hoc, tif do co t h e t i n h dUdc cd m a u c a n t h i e t de h a n
che dUdc cac loai rui ro lay m a u d miic KTV da dtf k i e n trudc.

7.2.2.2. M du p h i thong ke

Mau phi thong ke la mau dUdc chon tren cd sd xet doan
mang tinh nghe nghiep cua KTV.

M lu phi thong ke khong co mot hoac khong co ca hai dac
diem cua mau thong ke noi tren. Do do, khi chon mau phi thong
ke, KTV khong dinh ltfdng dtfdc rui ro cho m lu; thay vao do, cac
ket luan dtfdc tiep can vdi cac tong the tren mot can cti phan
doan nhieu hdn. Tuy nhien, do phtfdng phap lay m lu phi thong
ke co ifu diem la chi phi it va ddn gian, nen phtfdng phap nay
van difdc sti dung mot cach rong rai trong kiem toan hien nay,
nhat la doi vdi cac loai thti nghiem tren tong the tUdng doi nho.

Luu v: Viec ltfa chon nen sti dung mau thong ke hay mau
phi thong ke cho hieu qua nhat va dam bao thu thap dUdc day
du bang chting kiem toan thich hdp la tuy thuoc vao viec xet
doan nghe nghiep cua KTV va tuy tting trtfdng hdp cu the.

7.2.3. P h tid n g p h a p c h o n m a u

Chting ta biet ring, doi ttfdng cua kiem toan noi chung la
moi hoat dong trong hoat dong kinh doanh cua cac ddn vi.
Trong cac doi ttfdng cua kiem toan, chung ta quan tam vao cac
hoat dong tai chinh- ke toan bao gom nhtfng nghiep vu cu the,
nhtfng tai san cu the, nhtfng chtfng ttf, thu tuc cu the va thudng
duoc bieu hien bang so tien xac dinh. Hoat dong kinh te cua ddn
vi vo cung phong phu, da dang va phtfc tap ma ke toan phai
phan anh, ghi chep tren cac hoa ddn, chtfng tti, so sach, bao cao.
Do do kiem toan khong the kiem toan dtfdc ta t ca cac hoat dong

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Chuong 7: Phuong phap kiem toan va KT chon mdu trong cdng tac kiSm toan

do, du b iet r i n g muon xac n h a n dung ve doi tifdng kiem toan
thi phai kiem t r a t o a n dien. T r o n g khi do chuan mile lai khong
cho p h e p cong tac kiem t o a n bo q u a nhutng s a i pham trong yeu
de loai trtf rui ro tiem tang, rui ro kiem soat, giam toi da rui ro
p h a t hien. M a t k h a c kiem to an tao n ie m t i n cho nhutng “ngUdi
q u a n t a m ”. Nhutng ngUdi q u a n t a m nay khdng can va cung
k h o n g t h e biet h e t dUdc t a t ca ky thuat n g h i e p vu cua “nghe”
tai c hinh, ke toan. Tuy nhien, ho cung khong can biet chmh xac
ma chi can biet thifc trang tai chinh va ket qua hoat dong cua
ddn vi. T r e n giac do khac, xet t r e n khia canh quan he giuta ldi
ich va chi phi thi kiem to an t o a n dien la phi kinh te. Nhif vay,
yeu c au ve c h a t lifdng kiem t o a n vdi kha nang xac minh toan
dien cac doi tifdng kiem t o a n da phat sinh mau thuan. Chia
k h o a de md ra bi q u y e t cho viec giai q u y e t mau t h u l n t r e n

9 x

chinh la phudng phap kiem toan chon mau theo tinh than: vdi

so lifdng thich hdp, vdi tinh dai dien cao cua mau chon se giup
KTV vln dam bao chat ltfdng kiem toan vdi thdi lifdng co han
va chi phi kiem toan thap.

Co hai phudng phap chon mau la:
- Phtfdng phap chon mau xac su&t

- Phtfdng phap chon mlu phi xac suat

7.2.3.1. P hiidng p h a p chon m d u xac x u a t

Phudng phap chon mau xac xuat la phudng phap chon
m au co hai dac diem sau:

- Cac phan tu dUdc lua chon ngau nhien vao m lu;

- Sii d u n g ly t h u y e t xac s u a t t h o n g k e de d a n h g ia k e t
q u a m a u , bao gom ca viec din h lUdng r u i ro la y m a u .

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GIAO TRiNH LY THUYET KI^M TOAN

Phtfdng phap nay se dam1 bao moi phan tii cua tong the
deu co cd hoi nhu nhau de dtfdc ltfa chon vao m lu.

•> •> 0 y

Kiem toan vien can ctf tif tong the chon mau hay mot so
mAu bat ky ttf cac so nglu nhien. Phtfdng phap nay co dSc
trtfng la co tinh khach quan. Dieu dang ltfu y d day la ket qua
cua ltfa chon ngau nhien la mot m lu khong thien lech, chtf

/ ^ 9 9

chtfa chac da la mau dai dien dtfdc cho tong the. Cach ltfa chon
nay v&n ton tai nhtfng rui ro la mau dtfdc chon khong chtfa
dtfng cac dac trtfng chu yeu cua tong the, tuy nhien mtfc rui ro
nay dtfdc do blng cac cong thtfc thong ke.

Mot van de thtfc tien can chu y trong chon m l u ng&u
nhien la trtfdng hdp tong the dung de lay m l u khong phai la

tong the thtfc stf. Noi cach khac, dai dien vat chat cua tong the
khong day du. Vi du thtfc te chi ra la 1000 l&n nhtfng chi dtfdc
chtfng minh blng 900 phieu chi. Vi vay, mau dtfdc ltfa chon
nglu nhien se khong dai dien cho tong the

Trong chon mau nglu nhien, cac ky th u a t thtfdng dtfdc stf
dung de chon m lu bao gom: bang so' ng&u nhien, chon m l u theo
chtfdng trinh may vi tmh, va chon m lu he thong.

Phtfdng phap chon m lu nay co the svf dung cho ca m lu
thong ke va mau phi thong ke. De lay m l u thong ke thi KTV
bat buoc phai sii dung phtfdng phap chon m l u xac suat. De lay
mau phi thong ke, KTV ctfng co the stf dung phtfdng phap chon
mau xac suat tuy nhien cach lam nay it dtfdc cac KTV ap dung.

* Cac ky thuat su! dung khi chon mdu xac suat bao gom:
a.i. Bdng so ngau nhien

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Chuong 7: Phuong phap kiem toan va KT chpn mdu trong cdng tac kiem toan

Bang so' ngau nhien la mot bang liet ke n g lu nhien cac
chut so' doc lap, duoc sip xep mot cach thuan ldi dtfdi dang bang
bieu de lam de dang cho viec chon cac so' ngau nhien vao mlu.

Bang nay bao gom nhieu con so' ngau nhien difdc s i p xep
thanh cac cot va ddng theo kieu ban cd, moi con so gom 5 chut
so. Vdi mau bieu bang nhif vay se dam bao cho moi con so' trong
moi hang, moi cot deu duoc ltfa chon dai dien vdi so' lifdng tifdng
difdng nhau.

Quy trinh sif dung bang so' ngau nhien bao gom 4 btfdc sau:

- Budc 1: Xay dtfng mot he thong danh so' cho tong the:

Trifdc khi tap hdp cac so' ngau nhien co the difdc chon ttf bang,
KTV can xem xet viec danh so cho moi phan tut trong tong the.

Trong trtfdng hdp cac phan tii trong tong the da dtfdc
danh so' trifdc va cach danh so' nay phu hdp vdi viec sU dung
bang thi KTV co the stf dung ngay de ltfa chon m lu.

n x *) 9 9

Trong trifdng hdp cac phan tu trong tong the khong difdc
danh so trifdc hoac danh so' mot cach khong lien tuc, hoac danh
so theo he thong khac he thong thap phan thi KTV phai xay
dtfng mot he thong danh so' cho tong the.

- Budc 2: Xay dtfng quan he gitfa bang so' n g lu nhien vdi

tong the, tiic thiet lap mot stf quan he tifdng tfng giuta cac so

lieu cua bang vdi cac phan tif trong tong the: Moi quan he nay
dtfdc thiet lap blng viec quyet dinh so cac chut so" se difdc stf
dung trong bang so' nglu nhien va stf lien ket cua chung vdi he
thong danh so' tong the. Co the co 3 tinh huong xay ra sau day:

Trtfdng hdp 1: Cac so dtfdc ma hoa cho doi ttfdng kiem •
toan cung gom 5 chtf so' nhtf cac chtf so ngau nhien trong bang.

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GIAO TRINH LY THUYET KIEM TOAN

Khi do co quan he ttfdng quan 1-1 giiia dinh ltfdng doi ttfdng
kiem toan vdi cac so nglu nhien trong bang ttf no da dtfdc thiet
lap.

Trtfdng hdp 2: Cac con so thtf ttf cua doi ttfdng kiem toan
gom so ltfdng chtf so it hdn 5. Trtfdng hdp nay doi hoi KTV phai
xac dinh trtfdc cac cach: hoac la lay cac chtf so" dau, hoac la lay
chtf so gitfa (neu co), hoac la lay cac chtf so"cuol... trong cac chtf
so" ngau nhien.

Trtfdng hdp 3: Cac so" thtf ttf cua doi ttfdng kiem toan 16n
hdn 5. Khi do doi hoi KTV phai xac dinh xem lay cot nao trong
bang lam chinh va chon them nhtfng hang so" d cot phu cua
bang. Chang han: v<3i doi ttfdng co 7 chtf so" can ghep 1 cot chinh
vdi 2 hang chtf so cua mot cot phu nao do de dtfdc so co 7 chtf so.

- Biidc 3: Xay dtfng htfdng stf dung bang: Htfcing stf dung
bang se xac dinh nhtfng chtf so KTV se stf dung trong 1 cot va
phtfdng phap doc bang. KTV co the chon cac con so" theo chieu
doc (theo cot), hay ngang (theo hang), co the chon cac con so dau
tien, d gitfa hay cuoi cung ho&c ngtfdc (ttf dtfdi len).

Htfcing sii dung bang dtfdc xac dinh mot cach tuy y nhtfng
phai dtfdc xay dtfng trtfcic va dtfdc tuan thu mot cach nhat quan
trong qua trinh chon mlu.

- Budc 4: Chon diem b i t dau: So" dtfdc ltfa chon la diem
b i t dau dtfdc xac dinh tuy y no se la phan ttf dau tien dtfdc dtfa

vao mau va la vi tri ma htfdng stf dung bang dtfdc b i t dau. Viec
chon ltfa nay cua KTV la nglu nhien, bat ky ma khong theo
mot quy luat nao ca. Bdi vay to the dung but chi cham ngau
nhien vao mot diem nao do va dtfng con so" n g lu nhien g i n diem
do nhat lam htfdng xuat phat cua qua trinh chon so" ngau nhien.

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C h u o n g 7: P h u o r tg p h a p k i e m t o a n v a K T c h p n m d u t r o n g c d n g t a c k i e m t o a n

Trong qua trinh ap dung bang so ngau nhien, KTV gap
lai tren lo trinh mot con so' da xuat hien mot lan va da dtfdc
chon vao mau. Trtfdng hdp nay co hai cach giai quyet:

Thu nhat, KTV co the ap dung mau khong lap lai nghia
la khong chap nhan mot phan ttf dtfa vao mau nhieu hdn mot
lan va se bo qua so' lieu do de ltfa chon so' lieu ke tiep.

Thtf hai, KTV se ap dung mau lap lai nghia la chap nhan
mot phAn tii dtfa vao mau nhieu hdn mot lan va se xem nhtf so'
lieu do se chon vao mau mot lan ntfa.

Ca hai cach giai quyet nay deu dtfdc chap nhan trong lay
mau kiem toan vdi cac cong thtfc thong ke thich hdp, tuy nhien
viec sii dung mau khong lap lai dtfdc tfa chuong hdn.

Phtfdng phap nay mat nhieu thdi gian, va co the sai sot
khi ltfa chon. Nd it dtfdc ap dung trong kiem toan.

(i.2. Chon mdu ngau nhien theo chtfdng trinh may vi tinh

Trtfdng hdp KTV stf dung may tinh trong qua trinh kiem

toan, cac may tinh nay cd the da dtfdc cai san cac chtfdng trinh
chon ltfa cac so' ngau nhien.

Khi stf dung chtfdng trinh chon m lu , KTV cung phai tuan
thu 2 btfdc dau tien theo cach chpn m lu Bang so n g lu nhien la
danh so cho cac phan ttf trong tong the va cung phai xay dtfng
dtfdc moi quan he gitfa cac con so ciia tong the vdi cac con so'
ngau nhien dtfdc tao thanh ttf may tinh.

Nhtf vay, dau vao chtfdng trinh can cd: so' nho nhat va so
ldn nhat trong so day so thtf ttf cua ddi ttfdng kiem toan, so
lifdng cac con so ngau nhien can cd va cd the can cd mot so' ngau
nhien la diem xuat phat. Con dau ra thtfdng !a mot bang ke sd

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ng lu nhien theo trat ttf ltfa chon hoac theo day so" t&ng dan
ho&c ca hai.

Chon m lu nglu nhien bang chtfdng trinh may tinh co the
loai bo dtfdc nhutng so" khong thich hdp, ttf dong loai bo nhutng
phan tuf hi trung lap va ttf dong phan anh ket qua vao giay td
lam viec.

Phtfdng phap nay dtfdc nhieu ceng ty kiem toan van dung
pho bien vi no tiet kiem thdi gian, giam kha nang sai sot cua
KTV khi ltfa chon con so".

a. 3. Chon mdu co he thdng

Chon mau he thong la cach chon de sao cho chon dtfdc cac
phan tii trong tong the co khoang cach deu nhau (khoang cach
mlu).

Day la phtfdng phap chon theo khoang cach xac dinh tren
cd sd kich cd cua quan the va so" ltfdng m lu can chon.

Nguyen tac cua phtfdng phap nay la ke tuf mot diem xuat
phat ngau nhien dtfdc chon, se ltfa chpn cac phan tii cach nhau
mot khoang cach co" dinh. Khoang cach co" dinh nay dtfdc tinh
bang cach chia so" p h ln tii ciia tong the cho so" phan tii cua m lu.

Vi du: neu tong the co kich thtfdc (N) la 5.500 don vi va cd
m lu can chon (n) la 180 thi khoang cach m l u (k) se dtfdc tinh
nhtf sau:

k = N/n = 5.500/180 = 30.55 Gam tron thanh 30 - thong
thtfdng phai lam tron xuong de co the chon du m l u theo yeu clu).

Sau do chon mot ddn vi mau dau tien (m,) trdng khoang
ttf phan ttf nho nhat (xj den phan ttf do cong vcli khoang cach
mau k: (x, + k).

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Chuong 7: Phuong phdp kiem toan va KT chpn mdu trong cong tac kiSm toan
1 '■ 1 ■■ —— i— 1 . ■ ■■ ■gg^sggg— 1— ga—

x, < m, < x, + k (1 < m, < 1 + 30)

Tiep do xac dinh ddn vi m lu ke tiep theo cong thiic:
m2= m, + k

Khai quat hdn ta co cong thiic:
m,= ra,., + k

Tiep theo vi du tren thi m, = 20; m2 = 50; m3 = 80... cho
den khi chon du 180 ddn vi mau.

Phiidng phap nay ddn gian va d i lam. Tuy nhien no co
han che la m lu chon thtfdng bi thien lech, khong dai dien cho
tong the neu cac phan tii trong tong the khong difdc s&p xep
hoan toan ngau nhien.

Co the sii dung nhieu diem xuat phat n g lu nhien de kh&c
phuc han che nay hoac ap dung phtfdng phap chon m lu n g lu
nhien khac nhau.

Kinh nghiem chi ra rin g khi ling dung phiidng phap chon
m lu he thong thi can phai sii dung it nhat 5 diem xu&t phat.
Khi sii dung nhieu diem xuat phat thi khoang cach m lu phai
duoc dieu chinh bang cach lay khoang cach m lu hien tai nhan
vdi so" diem xuat phat nglu nhien can thiet. Theo vi du nhii
tren thi khoang cach m lu hien tai la 30 va vdi so diem xuat
phat ng lu nhien can thiet la 5 thi ta cd khoang cach m l u dieu
chinh la 150 (30 x 5). 5 diem xuat phat difdc ltfa chon ngau
nhien trong khoang tif 1 den 150. Sau dd tat ca cac khoan muc
ddn vi cach nhau mot khoang k = 150 se dtfdc chon ra ke tif cac
diem xuat phat ban dau.

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GIAO TRINH LY THUYET KIEM TOAN

7.2.3.2. P hiidng p h d p chpn m d u p h i xa c s u a t

Phtfdng phap chon m&u phi xac su a t la phudng phap
chon mau khong co mot hoac khong co ca hai dac diem sau day:

- Cac phan tu dtfdc ltfa chon ngau nhien vao mau;

- Stf dung ly thuyet xac suat thong ke de danh gia ket
qua mau, bao gom ca viec dinh ltfdng rui ro lay mau.

Khac vdi phtfdng phap chon mau xac suat, phtfdng phap
nay se khdng cho cac phan ttf cd cd hoi bang nhau de dtfdc chon
vao mau ma KTV se quyet dinh phan ttf nao dtfdc ltfa chon vao
mlu.

Phtfdng phap nay chi ap dung trong lay m&u phi thong
ke; nd khdng dtfdc chap nhan trong lay m&u thong ke. Khac vdi
phtfdng phap xac suat la dtfdc ap dung cho ca mau thong ke va
phi thdng ke.

Thtfc te cho thay, chon mau ngAu nhien du cd nhieu tfu
viet song van khdng phat huy dtfdc tac dung neu sai sdt trong
yeu lai phan bd" tap trung theo nhiing khoi quan the xac dinh
hoac neu tong the cd quy md nho. Trong trtfdng hdp nay, neu
cdng viec lam quen vdi doi ttfdng kiem toan da dtfdc thtfc hien
tot va kha nang nhay cam cua KTV ldn thi cac cach chon dien
hinh thtfdng mang lai ket qua kha quan hdn trong chon mau
thong ke.

* Chon mdu phi xac suat co the theo mot trong ba cach sau:

b. 1. Chon theo 16 (khoi)

Chon theo lo la cach chon mot tap hdp cac ddn vi ke tiep
nhau trong mot tong the. Mot khi phan ttf dau tien cua lo da
dude chon thi cac phan ttf con lai cua lo se tii dong dtfdc chon.

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Chuong 7: Phuong phap kiem toan va KT chqn mdu trong cdng tac kiem toan

M&u dtfdc chon ra co the la mot khoi lien hoac nhieu khoi
rdi gop lai

Chiing han, chon ra mot mliu bao gom tat ca cac phieu
chi cua thang 1,6, 12 de danh gia cho cac nghiep vu chi trong
nam.

Viec chon mau theo lo de kiem toan doi vdi cac khao sat
nghiep vu, tai san, hoac khoan muc chi dtfdc ap dung khi da
nam ehac tinh hinh cua ddn vi dtfdc kiem toan va khi co so'
ltfdng cac khoi vtfa du. Do do trong viec xac dinh cac mau cu the
can dac biet chu y den cac tinh huo'ng dac biet nhtf: thay doi
nhan stf, thay doi he thong ke toan va chinh sach kinh te, tinh
thdi vu cua nganh kinh doanh... Tuy nhien theo cac chuyen gia
kiem toan thi con so' hdp ly cho phan ldn tinh hinh, so ltfdng it
nhat la 9 khoi ttf 9 thang khac nhau.

b.2. Chon bat ky (tinh cd)

9 \

Day la phtfdng phap de KTV chon mau bang cach nghien

ctfu qui tong the, va ltfa chon ra cac phan ttf m&u ma khong

/ \ y ty

chu y den quy mo, nguon goc hoac cac dac diem phan biet khac
cua chung de co' gang co dtfdc mot mau kiem toan khach quan.

Nhtfdc diem ldn nhat cua cach ltfa chon nay la KTV rat
kho co che hoan toan vo ttf khi ltfa chon cac phan ttf m&u, no se
tuy thuoc vao thdi quen cua cac KTV rat nhieu. Vi du co KTV
thich ltfa chon cac khoan muc d dau trang, co KTV thich khoan
muc d cuo'i trang, co KTV thich khoan muc co so' tien ldn...

b-3. Chon mdu xet doan

Trong trtfdng hdp nay, KTV se stf dung stf phan doan
nghe nghiep cua minh khi ltfa chon cac phan ttf cua m&u. Mot

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GIAO TRiNH LY THUYET KIEM TOAN

dieu ltfu y khi ltfa chon m&u theo phtfdng phap nay KTV muon
thu dtfdc mot mAu co tinh dai dien phai chu y cac van de sau:

- Neu co nhieu loai nghiep vu can dtfdc kiem tra thi nhat
thiet moi loai nghiep vu chu yeu trong ky phai dtfdc ltfa chon.

- Neu co nhieu ngtfdi chiu trach nhiem ve nghiep vu trong
ky ke toan thi nghiep vu cua moi ngtfdi nen co m&t trong mliu
dtfdc chon.

Dac biet ltfu y trong trtfdng hdp trong nam cd stf thay doi
ve nhan stf thi tranh trtfdng hdp m&u chi tap trung vao khao
sat nghiep vu cua nhan vien thay doi dd.

- Cac khoan muc, nghiep vu, chtfng ttf cd so' tien ldn se
dtfdc ltfa chon nhieu hdn.

- Cac nghiep vu cd kha nang sai sdt trong yeu se dtfdc ltfa
chpn nhieu hdn.

Tom lai, cac phtfdng phap chpn mau phi xac suat tren
thtfdng cd ich va phai dtfdc ttf dong stf dung nhtf cac cdng cu
kiem toan. Trong rat nhieu tinh huo'ng, chi phi cua chpn xac
suat cao hdn so vdi ldi ich ma chung mang lai. Cach chpn m£u
phi xac suat cd tfu diem no’i bat cua nd la chi phi thap va tien
hanh ddn gian hdn nhieu so vdi cac phtfdng phap ltfa chpn xac
suat. Cach chpn xac suat de de lay mliu dtfdc tfa chuong vao bat
ctf khi nao nd ap dung dtfdc nhtfng phai xet den moi quan he
gitfa rui ro va ldi ich.

7.2.3.3. Ky th u a t p h a n to (nhom )

Ky thuat phan to’ la viec chia mot tong the ldn thanh cac
tong the con (tong the thtf cap), thanh cac phan ttf ttfdng doi
dong nhat theo mot tieu thtfc nao dd.

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Muc dich cua viec phan nhom la lam giam tinh bien dong
cua cac phan ttf trong moi nhom de lam giam cd mau ma rui ro
lay mau khong tang ttfdng tfng. Tmh chat cua cac nhom can
dtfdc xac dinh ro rang de cho mot dcfn vi lay mau chi thuoc ve

mot nhom duy nhat.

Phan to la viec lam trtfdc khi tinh toan cd mau cua KTV
va stf ltfa chon cac phan ttf cua mau kiem toan. Khi phan to cac
tong the con co the dtfdc danh gia rieng le hoac ket hdp de tfdc

x 9 0

ltfdng ve nhtfng dac trtfng cho toan bo tong the ldn.

Doi vdi cac phAn ttf cd dac trtfng bat thtfdng khac biet se
dtfdc tach ra thanh tong the rieng biet cd tinh dong nhat hdn
tong the da dtfdc phan to.

Ky thuat phan to cd rat nhieu tfu diem, nd giup KTV lay
dtfdc m lu dai dien dtfdc cho tong the ldn de dang, dong thdi kich
thtfdc mau dtfdc ltfa chon ttf cac tong the con se nho hdn rat
nhieu so vdi viec ltfa chon ttf tong the ldn. Ben canh dd, ky
thuat nay con giup KTV gan vdi viec chon mau vdi tinh trong
veu, ke ca viec ap dung cac thu tuc kiem toan thich hdp cho mdi
tong the con. Nhtf cac phan ttf cd tinh trong yeu thi KTV cd the
kiem toan toan bo, neu khdng thi chon phtfdng phap kiem toan
thich hdp.

7.2.4. Quy trinh chon mau trong k iem toan

7.2.4.1. K h a i q u a t chung ve qui tr in h chpn m d u

Lay mAu trong kiem toan cd the dtfdc ap dung cho ca thtf
nghiem tuan thu va ca cac thtf nghiem cd ban, tuy nhien doi vdi

cac thtf nghiem tuan thu thi quy trinh lay m&u thtfdng chi thich
hdp vdi cac thu tuc kiem soat da de lai b&ng chtfng ve stf thtfc

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GIAO TRiNH LY THUYET KIEM TOAN

hien. Vi du: chut ky cua nhutng ngtfdi chiu trach nhiem tren cac
chiing ttf cho phep nghiep vu dtfdc thtfc hien.

Quy trinh lay mau kiem toan co the dtfdc thtfc hien theo
hai loai chtfdng trinh lay mAu la: Chtfdng trinh lay mau thuoc
tinh va chtfdng trinh lay mau theo ddn vi tien te.

- Chitting trinh lay mdu thuoc tinh: La mot phtfdng phap
thong ke dtfdc dung de tfdc tinh ty le cua cac phan ttf trong mot

tong the co chtfa mot dac diem hoac mot thuoc tinh dtfdc KTV
quan tam. Ty le nay dtfdc goi la tan so" xuat hien va no dtfdc xac
dinh bang ty le gitfa sd cac phan ttf cd chtfa thuoc tinh dac thu
su vdi Long su phan ttf trung tong the.

Chtfdng trinh chon mau thuoc tinh dtfdc ap dung pho
bien vdi cac thtf nghiem tuan thu giup KTV xac dinh mtfc danh
gia thich hdp ve rui ro kiem soat. Tuy nhien, chtfdng trinh lay
m lu loai nay cung cd the dtfdc sii dung cho cac thii nghiem cd
ban dac biet trong trtfdng hdp cac thtf nghiem cd ban va thtf
nghiem tuan thu dtfdc tien hanh dong thdi.

Qua trinh chon mAu thuoc tinh la phtfdng phap thong ke
de tfdc tinh ty le cua cac phan ttf trong tong the cd chtfa mot dac
diem hoac mot thuoc tinh dtfdc quan tam. (Cd bao nhieu phan

ttf cd dac diem nay hoac thuoc tinh nay?)

_ #| •)

Vi du 1: Tong the X cd 5 thuoc tinh a, b, c, d. e. Vay cd bao
nhieu phiin ttf cd thuoc tinh a, b, c, d, e va cac phan ttf cua moi
thuoc tinh dd chiem ty le bao nhieu % cua tong the. Ty le nay
goi la tan so xuat hien.

Tan so xuat hien dtfdc tinh bang ty so' cua cac phan ttf cd
chtfa thuoc tinh dac thu so vdi tong so' phan ttf trong tong the
(tan so xuat hien dtfdc tinh bang ty le).

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Chuong 7: Phuong phap kiem toon va KT chpn mdu trong cong tac kiem toan

Vi du 2: Trong tong the X co m phan ttf chtfa thuoc tinh a.
Vi vay, tan so xuat hien cua a la f(a) = ma/X

Kiem toan vien thtfdng quan tam den stf xuat hien cua
cac ngoai le cac tong the va xem tan so" xuat hien cung la tan so

lech lac hoac tan so" sai so.

'lan so lech lac = 1 - f(a)

Mot ngoai le trong viec chon mau thuoc tmh co the la cuoc
khao sat stf lech lac cua qua trinh kiem soat hay sai so ve tien te,
tuy thuoc do la cuoc khao sat kiem soat hay khao sat cd ban.

Vi du 3: Gia stf KTV muon xac dinh ty le phan tram cua

cac ban sao hoa ddn ban hang ma khong co dinh kem cac chtfng
ttf van chuyen. Co mot ty le thuc te nhtfng chtfa dtfdc biet cua
cac chtfng ttf van chuyen khong dinh kem. Tan so lech lac trong
mau dtfdc dtfng de tfdc tinh bang phtfdng phap thong ke tan so"
lech lac cua tong the. So" tfdc tinh dtfdc bieu dien nhtf mot tfdc
tinh khoang cach chtfa dtfng tan so" lech lac thtfc te" cua tong
the. Hdn ntfa, khoang cach co the la mot bien hoac hai bien.
Mot khoang cach hai bien cho cac gidi han tren va dtfdi cua tan
so lech lac. Thi du, KTV co the ket luan la ty le cac hoa ddn ban
hang khong co di'nh kem la khoang ttf 2% den 4% vdi do tin cay
la 95%.

Phan phoi mau: Qua trinh xac dinh tan so lech lac cao
nhat cua tong the (CUER) d mot do tin cay nhat dinh cua mot
so ltfdng nhat dinh cac ngoai le trong mot m lu dtfdc dtfa vao
viec stf dung quy luat phan phoi mau toan hoc.

Gia stf la co mot tong the gom 300 hoa ddn ban hang,
KTV chon ngau nhien mot mau gom 50 hoa ddn ttf tong the.

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GIAO TRINH LY THUYET KIEM TOAN

Vay xac suat hoa ddn khong dinh kem chiing tii van chuyen d
tong the (p) la bao nhieu? Biet rSng do tin cay la 0,95 ; tan
suat (ty le) xuat hien hoa ddn khong dinh kem chiing tii van
chuyen d mau la 0,05. Ap dung phtfdng phap tfdc ltfdng khoang
tin cay cua thong ke xac suat ta xac dinh dtfdc p n&m trong
khoang (-0,01-1,11).

Xac suat cua tiing so' ltfdng kha di cac sai lech trong mAu

hinh thanh quy luat phan phoi mlu. Quy luat phan phoi mau
cua tong the m lu mo ta b tren dtfdc trinh bay tren bang sau:

B a n g so 7.1: Xac suat cua ttfng tan so' lech lac
So ltfdng cac

lech lac • •

Ty le % c u a

stf lech lac • • • Xac s u a t

Xac s u a t
t i n h d o n

1 0 0,0769 0,0769

2 2 0,2025 0,2794

3 4 0,2611 0,5405

4 6 0,2199 0,7604

5 8 0,1360 0,8964

6 10 0,06576 0,9620

7 12 0,0260 0,9880

..

14

__J

0,1200 1,0000

Co the thay rSng bang tren la vdi mot m l u gom 50
phan ttf dtfdc chon ttf mot tong the co tan so' lech lac la 5% thi
kha nang chon dtfdc mot m l u co it n h a t mot sai trech la
92,31% (1-0,0769).

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Chuong 7: Phuong phap kiem toan va KT chpn mdu trong cdng tac kiem toan

TUng tan so" lech lac cua tong the va ttfng dung ltfdng
mau co mot quy luat phan phoi m&u rieng dtfdc xac dinh b lng
phtfdng phap toan hoc. Quy luat phan phoi cua dung ltfdng mau
gom 100 phan tii ttf mot tong the co t&n so" lech lac la 5% thi
khac vdi dung ltfdng mau tren, cung nhtf khac vdi quy luat
phan phoi cua mot dung ltfdng gom 60 phan tii tCf mot tong the
co t i n so" lech lac la 3%.

Trong nhiing tinh huong thtfc te", KTV khong chon lap lai

9 9 ✓ ^ 9 9

til cac tong the da biet. Ho chon mot mau tit mot tong the chtfa
biet va lay mot so lech lac dac trtfng trong mau do.

Kiem toan vien sii dung cac bang thong ke de xac dinh
cac ket qua thong ke cua qua trinh chon m lu thuoc tinh nhtf
mot cach de tiet kiem thdi gian. Nhiing bang dtfdc lap ti* quy
luat phan phoi mau dtfdc mo ta d tren luon co s i n va d i stf
dung. Cai kho duy nhat la doi khi thong tin chinh xac nhtf KTV
mong muon thi khong co s in tren bang. Thong thtfdng thi van
de nay co the giai quyet blng cach them vao.

- Chtfdng trinh lay mdu theo ddn vi tien te: La quy trinh
chon m lu dtfdc sii dung de xem xet kha nang trong so" dtf cua

mot tai khoan hoac mot loai nghiep vu dtfdc bao cao sai mot
cach nghiem trong hay khong. Day la chtfdng trinh chon m lu
dtfdc sii dung cho cac khao sat cd ban bdi vi phtfdng phap rat
ddn gian ve mat thong ke nhtfng co the mang lai mot ket qua
dtfdi dang tien. Chon mau theo ddn vi tien te con dtfdc goi la
chon m lu theo so" tien tich luy hoac chon m lu vdi ty le kha di so
vdi quy mo.

Trong qua trinh kiem toan, mac du KTV tien hanh chon
mau theo chtfdng trinh chon mau thuoc tinh hay chon mau theo

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GIAO TRINH LY THUYET KIEM TOAN

ddn vi tien te thi qua trinh chon m lu cung dUdc tien han h theo
quy trinh nhat dinh.

7.2.4.2. Quy trin h chpn m d u trong kiem to d n

a. Mot sd thuat ngu

- Rui ro cua viec danh gia rui ro kiem soat qua thap
(Acceptable risk of assessing control risk too low-ARACR): la

^ ty

rui ro ma KTV san sang chap nhan la qua trinh kiem soat co

hieu qua khi tan so lech lac th\Jc cua tong the ldn hdn tan so'
lech lac chap nhan diidc.

- Thuoc tinh: Dac diem dang diidc khao sat trong qua
trinh ting dung

- Tan so lech lac tren tinh diidc (Computed upper
exception rate - CUER): la tan so lech lac cao nhat trong tong
the miic ARACR nhat dinh. Diidc xac dinh tir bang chon m lu
thuoc tinh

- Lech lac: Mot ngoai le so vdi thuoc tinh cua phan tu
mlu.

- Tan so' lech lac Udc liidng cua tong the (Estimated
population exception rate - EPER)

- Dung liidng m lu ban dau: Dung liidng m lu diidc xac
dinh tii cac bang chon mau thuoc tinh

- Yeu to' scfa sai gidi han: Yeu to' phan tac dung cua cac
quy mo tong the nho diidc dung de lam dung liidng mau ban
dau.

- Tan so' lech lac m lu (Sample exception rate - SER): So
liidng cac lech lac cua m l u diidc chia cho dung liidng m lu .

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Chuong 7 Phuong phap kiem toan va KT chon mdu trong cong tac kiem toan

- Tan so lech lac chap nhan dUdc (Tolerable exception

rate - TER): Tan so lech lac ma KTV chap nhan doi vdi tong the

va van san sang de giam miic danh gia cua rui ro kiem soat.

b. Quy trinh chon mdu trung kiem todn

Quy trinh lay mau kiem toan thudng bao gom cac budc sau:
Budc 1: Xac dinh muc tieu thii nghiem

Budc 2: Xac dinh cac thuoc tmh va tinh trang lech lac
(dieu kien sai pham)

Budc 3: Xac dinh tong the dtfdc chon mau va ddn vi mau chon
Budc 1: Xac dinh ty le lech lac cho phep va rui ro cua viec
danh gia rui ro kiem soat qua thap

Budc 5: Udc doan ty le lech lac cd the cd cua tong the

Budc 6: Xac dinh phudng phap lua chon cac phan tii cua
mau

Budc 7: Xac dinh cd mlu (kich thudc mlu)

— 9

Budc 8: ThUc hanh lay mau (chon ltfa va kiem tra cac
phan tii cua mau)

Budc 9: Danh gia ket qua lay mlu kiem toan

Budc 10: Dan chting b&ng tai lieu quy trinh lay m lu kiem
toan flap tai lieu ve trinh tif thu tuc lay mau kiem toan)

Sau day la noi dung cu the cua cac budc trong qua trinh
lay mau cho cac thii nghiem kiem soat.

Btfdc 1: Xac dinh muc tieu thtf nghiem

- Ddi vdi quy trinh chon mau thuoc tinh (doi vdi cac thii
nghiem tuan thu)

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GIAO TRINH LY THUYET KIEM TOAN

Muc tieu cua thtf nghiem tuan thu la n h l m thu thap cac
bang chung ve sU thiet ke va hoat dong hutu hieu ciia he thong
kiem soat noi bo. KTV thuc hien cac thu nghiem kiem soat de
kh&ng dinh mUc do rui ro kiem soat da dUdc danh gia trong giai
doan lap ke hoach kiem toan.

Xac dinh muc tieu thu nghiem la budc dau tien va rat quan
trong, no quyet dinh den toan bo quy trinh lay m l u kiem toan.

Khi xac dinh muc tieu thii nghiem can luu y:

+ Muc tieu kiem toan phai ro rang va da dUdc du kien
trong chudng trinh kiem toan

+ Muc tieu kiem toan phai dupe cu the hoa theo tUng cd
sd dan lieu.

+ Muc tieu kiem toan phai tich cUc va co kha nang thuc
hien dupe

Vi du: KTV muon thii nghiem stf hutu hieu cua thu tuc
kiem soat noi bo cua ddn vi trong viec doi chieu giuta hoa ddn va
phieu nhap de chuan bi cho cac thii tuc th a n h toan tien mua
hang. KTV thudng quan tam den: Viec doi chieu co thiic hien
dUdc hay khong?; Stf chmh xac cua qua trinh doi chieu?; Co de
lai dau vet cua stf kiem soat hay khong?

- Doi vdi qua trinh chpn m lu theo ddn vi tien te (ap dung
vdi cac thu nghiem cd ban) muc tieu cua cac khao sat la xac

dinh cac sai so Udc tinh trong tong the dang dUdc kiem toan va
quyet dinh lieu tong the co dupe trinh bay trung thtfc h d p ly
hay khong. Gidi han cua sai so" Udc tinh trong chpn m l u theo
ddn vi tien te dtfdc coi la nhutng gidi han sai so'. Viec xac dinh
gidi han nay dtfdc tien hanh theo trinh ttf sau:

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Chuong 7: Phuong phap kiem toan va KT chpn mdu trong cong tac kiem toan

9 9

+ Trade tien KTV phai tien h a n h phan nhom tong the
throe k iem toan (thudng p han nhom theo gia tri), tien hanh rut

va kiem tra mau. xac dinh sai so trong tting phan tii ciia mau.
+ Tong hpp cac sai so cua mau t h e o ttfng ldp, tien hanh
Udc t i n h sai so cho ttfng ldp va xac dinh diem tfdc tinh (pham vi
tfdc tinh sai so" ciia tong the).

+ Xac dinh tong sai so Udc tinh cho tong the tren cd sd sai
so chon mau va diem udc tinh ('long so sai so tfdc tinh cho tong
the = Diem Udc tinh ± sai sd chon mau).

Btfdc 2: Xac dinh cac thuoc tinh va dieu kien sai pham

- Doi vdi q u a t r i n h lay mau thuoc tinh: Khi lay mau kiem
toan cho cac thii nghiem kiem soat, KTV se dua tren mtfc do sai

. * > 9 9

p h a m ciia m au de Udc lupng miic do sai pham cho ca tong the,

lam cd sd de d anh gia sU htfu hieu cua kiem soat noi bo. Tuy
nhien khong phai moi sai sdt, khac biet vdi quy che kiem soat
noi bo deu la sai pham, ma ngudi ta chi danh gia la sai pham
khi nd phu hdp de xem xet tinh hieu luc, hieu qua cua he thong
kiem soat noi bo doanh nghiep. Neu coi moi sai sot khac biet vdi
quy che deu la sai pham thi tong the se cd mtfc sai pham rat cao
va ngtfdc lai.

Kiem toan vien can su dung nhiing nhan dinh nha nghe de
xac dinh nhung thuoc tinh va dieu kien sai lech cho mot thtf

} A 9

nghiem kiem soat cu the. Thuoc tinh la nhtfng dac diem ma nd

cung cap nhtfng minh chUng r in g mot hoat dong kiem soat thtfc

te da thuc hien. Chang han nhu ia su hien dien chut ky cua cac ca

9 /

nhan cd trach nhiem thuc hien hoat dong kiem soat tren mot so
tai lieu thich hop. Va khi mot vai ph&n tii mau khong cd mot ho&c
mot vai thuoc tinh dd thi phan tii dd dUOc coi la mot sai lech.

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GIAO TRiNH LY THUYET KIEM TOAN

Vi du: KTV tien hanh mot thu nghiem kiem soat doi vdi
viec ti'nh gia doi vdi nghiep vu ban hang. Mot trong nhting hoat
dong kiem soat ma KTV quyet dinh thti nghiem la ra soat lai cac
hoa ddn ban hang ma da dUdc kiem tra bdi ke toan. Bang so 7.2
dudi day minh hoa hoat dong kiem tra cua ke toan va cua KTV.

B ang so 7.2: Hoat dong kiem tra cua ke toan va KTV

Cong v ie c k iem tra 
cua ke toan vien

Cong v iec k iem tra 
cua KTV

- So sanh so ltfdng tren moi hoa
don vdi cac chting tti van chuyen
- So sanh gia tren moi hoa ddn
vdi bang gia da dtidc phe chuan
- Kiem tra tinh chinh xac so" hoc

jua moi hoa ddn j

■ Ky len moi hoa ddn de kh&ng
dinh hoa don da dtipc kiem tra

- Kiem tra chti ky cua nhan
vien ke toan tren moi hoa ddn
r So sanh so" ltidng tren hoa

* 9 |

ddn vdi chting tti van chuyen
- Xem xet sti thong nhat gitia
gia ghi tren hoa ddn vdi gia
(tren bang gia da phe chuan
- Xem xet sti tinh toan ghi
chep ve mat so" hoc tren cac
hoa ddn

Ket qua kiem tra mot nghiep vu cua KTV co the dtidc
xem xet la sai lech neu bat cti mot hoac mot so" sai lech do kiem
tra d tren ton tai nhti: thieu chti ky, so ltfdng khong khdp, gia
ban tren hoa ddn khong thong nhat vdi bang gia da phe duyet,
tinh toan, ghi chep sai ve mat so hoc...

Ltiu y: Cac thuoc tinh va nhting dieu kien sai lech can
phai dtidc xac dinh ro trudc khi thti nghiem kiem soat dtidc thtic
hien. Viec xac dinh chung can dua vao cac cd sd dan lieu cu the.

- Doi vdi qua trinh chon m£tu theo ddn vi tien te: Kha

X *) *)

nang sai pham dtidc xac dinh theo ddn vi tien te cho tong the.

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Chuong 7: Phuong phap kiem toan va KT chon mSu trong cong tac kiem toan

Btidc 3: Xac dinh tong the dtfdc. chon mdu va ddn vi mdu chpn 
lo n g the la toan bo duf lieu ve mot van de nao do ma KTV

0 V ) J ^ *) ‘)

muon ebon m au de kiem toan. Mau di/dc chon ra tti tong the do
phai p h u hop vdi muc tieu kiem loan cu the. Con don vi mau la cac
phan tu, khoan muc, bo phan ca biet lap thanh mau kiem toan.

Vi du: De kiem tra tinh hieu luc cua hoat dong kiem soat

dupe thiet ke nham kh&ng dinh cac khoan tien chi mua hang
thuc te da xay ra (co that). Tiic la cac hoa ddn va phieu nhap
kho hang hoa do phai dupe dinh kem vdi chiing tti duyet chi hay
chiing tti chi tien. Nhu vay tong the ma KTV can ltfa chpn la
cac nghiep vu tren so nhat ky mua hang da tra tien. KTV co the
lUa chpn la cac nghiep vu mua hang tren so n h at ky mua hang
cua 10 thang ddu nam hoac nhting thang ma KTV nhan thay
can kiem tra. Trong tong the nay KTV se chpn ra cac nghiep vu
de lap thanh mau kiem toan

0 v O

Doi vdi qua trinh chpn mau theo ddn vi tien te thi tong
the dude xac dinh la tong so tien ghi so, sau do KTV se danh gia
kha nang tong the co dUdc bao cao thtia hay thieu hay khong

Budc 4: Xac dinh miic do sai pham chap nhan dUdc (ty le 
lech lac cho phep) va rui ro cua viec danh gid rui ro kiem soat 
qua thap

a. Ty le lech lac cho phep (mtic do sai pham chap nhan dtidc)

Viec xac dinh ty le sai lech chap nhan dUdc (TER) doi hoi
oc phan xet chuyen nghiep ciia KTV. TER dai dien ty le sai lech
ma K'l'V cho phep trong tong the va van muon giam mtic danh
gia rui ro kiem soat.

Vi du: Khi kiem tra dau hieu phe chuan ban chiu ciia cac
hoa ddn ban hang, KTV cho rSng: neu co 6% hoa ddn ban hang

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GIAO TRINH LY THUYET KIEM TOAN

chiu khong dtfdc phe chuan thi qua trinh kiem soat stf phe
chuan tin dung van dtfdc danh gia la hieu qua.

Ty le sai lech chap nhan duoc cua tong the la rat quan
trong vi no la cd sd de danh gia nhiing sai lech ma KTV dtf kien
se tim thay trong mau ma ho chon ra ttf tong the. TER co mot
anh htfdng dang ke den dung ltfdng cua mau. Mot dung ltfdng
m&u ldn hdn cAn mot TER nho thay vi mot TER ldn. Theo vi du
tren neu xac dinh lai mtfc do TER la 4% thi mau chon ra se

phai ldn hdn.

Kiem toan vien xac dinh ty le sai lech cho phep dtfa tren:
mtfc rui ro kiem soat da danh gia theo ke hoach; mtfc do tin cay
dua vao ket qua danh gia ttf mlu. Khi mtfc rui ro kiem soat da
danh gia theo ke hoach cang thap (hoac mtfc tin cay dtfa vao
danh gia ttf ket qua mau cang cao) thi ti le sai lech cho phep
cang thap. Theo kinh nghiem cua KTV, ti le sai lech cho phep
co the bien doi nhtf sau:

B a n g so 7.3: Ty le sai lech cho phep co the bien doi

Mtfc rui ro 
kiem soat dtfdc •

danh gia theo 
ke hoach

Mtfc tin cay 
m ong m uon ttf

thuf nghiem 
kiem soat dtfa •

tren mau

Rui ro cu a 
viec danh gia

rui ro k iem

soat qua

thap

Ty le sai 
lech ch o •

p hep

Mtfc thap Cao 5% - 10% 2% - 5%

Mtfc vtfa Thap

I r ac Trung binh

10% 6% - 10%

Ttfdng ddi cao Thap 10% 11% - 12%

Ctfc dai Khong Bo qua thii

nghiem j

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Chuong 7: Phuong phap kiem toan va KT chpn mau t r o n g c d n g t a c k i e m t o a n

Doi vdi qua trinh chon mau theo ddn vi tien te, viec xac
dinh miic do sai pham chap nhan dtfdc chinh la viec xac dinh
sai sot chap nhan dtfoc cua tong the. Sai sot chap nhan dtfdc la
so" tien sai lech co the chap nhan dtfoc va se dtfdc xac dinh can
ctf vao tfdc ltfdng ban dau ve tinh trong yeu doi vdi ttfng chi

tieu, ttfng bo phan cau thanh va ttfng loai nghiep vu (thtfdng
nho hdn tfdc ltfdng ban dau ve tinh trong yeu cua KTV).

b. Xac dinh ro rui ro cua viec danh gia rui ro kiem soat

qua thap

Bat ctf khi nao chon mau thi deu co rui ro khien cho cac
ket luan dinh ltfdng ve tong the bi sai. Dieu nay luon luon dung
trtf khi tong the dtfdc khao sat toan bo. Nhtf vay d i n den rui ro
cua viec danh gia rui ro kiem soat qua thap (ARACR).

Rui ro cua viec danh gia rui ro kiem soat qua thap la kha
nang ma ti le sai lech thtfc te ldn hdn so vdi ty le sai lech cho
phep-rui ro chap nhan.

Vi du:

- Tan so" sai lech ma KTV cho phep trong tong the
(TER): 6%

- Rui ro cua viec danh gia rui ro kiem soat qua thap
(ARACR): 10%

- Tan so sai lech thtfc cua tong the (dtfdc suy ra tii
mau): 8%

ARACR la 10% co nghia la KTV muon chap nhan miic rui

ty

ro 10% cua viec ket luan la qua trinh kiem soat noi bo la hieu
qua sau khi tat ca cac qua trinh khao sat da hoan tat, ca khi no
khdng co hieu qua. Neu KTV thav rflng qua trinh kiem soat la

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GIAO TRINH LY THUYET KIEM TOAN

co hieu qua trong vi du nay, thi KTV se co miic tin cav qua
dang vao he thong kiem soat noi bo - tiic la danh gia rui ro kiem
soat qua thap.

Rui ro cua viec danh gia rui ro kiem soat qua thap anh
htfcfng tdi ti'nh hieu qua va chat lifdng cua cuoc kiem toan. Vi
ket qua cua thii nghiem kiem soat ddng vai trd quan trong
trong viec xac dinh noi dung, quy mo va thdi gian cua cac thu
tuc kiem toan khac (trong dd dac biet la thu tuc kiem toan cd
ban)

Doi vdi qua trinh chon mau theo ddn vi tien te, ddn vi

^ O

chon mau dtfdc xac dinh la mot lifdng gia tri cu the. Sau khi da

9 ___ y 9 /

ltfa chon mot lifdng gia tri cu the KTV se tien hanh kiem tra so
du hoac cac loai nghiep vu cd gia tri bang hoac cao hdn miic da
chon.

Biidc 5: ifdc doan ty le lech lac co the co cua tong the

Ben canh ty le sai lech cho phep va rui ro cua viec danh
gia rui ro kiem soat qua thap thi ty le sai lech cd the cd cua tong
the cung anh htfdng tdi quy mo mau chon trong chon mau thuoc
tmh. Ti le sai lech co the co cua tong the rat quan trong vi no
dai dien cho ti le sai lech ma KTV dtf kien se tim ra trong mau
ma ho chon ra tii tong the.

De tfdc doan ty le sai lech chap nhan dtfdc cua tong the,
KTV thudng sii dung ket qua mau nam trtfdc, chung dtfdc ltfu
trong ho sd cua kier "oan. Ngoai ra, KTV co the tfdc doan ty le
nay dtfa vao kinh nv em cua minh vdi cac thtf nghiem ttfdng ttf

✓ • ( 9 \ ^ 9 ^

vdi cac cuoc kiem toan khac, hoac bang viec kiem tra thtf mot
mau nho.

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Chuong 7: Phuong phap kiem toan va KT chpn mdu trong cong tac kiem toan

Budc 6: Xac dinh phudng phdp ltfa chon cac phan tucua mdu

Viec ltfa chon phtfdng phap chon xac suat hay phi xac
su a t la tu y thuoc vao kinh nghiem nghe nghiep, stf xet doan va
dieu kien cu the.

Theo vi du d btfdc 4 thi KTV quyet dinh sii dung chtfdng
trinh chon ngau nhien de dtfa ra so" ngau nhien nhAm chon ltfa
cue phan tii ciia mau.

Budc 7: Xac dinh cd mdu (kich thtidc mdu)

- Ddi vdi quy trinh lay mau thuoc ti'nh: Nhtf da de cap d
tren, cd 4 yeu to" yeu td" c0 ban quyet dinh tdi kich cd mau, bao

gom: ty le sai lech cho phep, Rui ro ciia viec danh gia rui ro
kiem soat qua thap, ty le sai lech co the cua tong the. Quy mo
ciia tong the cung anh htfdng tdi kich cd mau nhtfng chi khi
tong the rat nho.

Bang so" 7.4: Minh hoa sd anh htfdng cua cac yeu to" tdi

kich cd cua m au

• — -

Yeu to

Stf thay doi

cua cac 
yeu to

anh hdotng 
tdi cd mau

can co

Yeu cau ciia K TV

■ Rui ro ciia viec danh gia rui ro Tang Giam
kiem soat thap

- Ty le sai lech cho phep Tang Giam

Cac dac triing cua tong the

■ Ty le sai lech cd the cua tong the Tang Tang

j- Quy md Long the Tang Tang

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Ngoai ra bang sau xac dinh dung ltfdng m lu cua chon
mau thuoc tinh

Bang xac dinh dung ltfOng mau d thii nghiem kiem soat
vdi mtfc 5% rui ro cua viec danh gia rui ro kiem soat qua thap
(Bang so 7.5)

B a n g so 7.5: Bang xac dinh dung ltfdng mAu d thii
nghiem kiem soat vdi mtfc 5% rui ro cua viec danh gia rui ro
kiem soat qua thap.

Ty le sai lech 
co the cua 
tong the (%)

Rui ro cua viec danh gia rui ro kiem soat thap (5%)

Ty le sai lech cho phep

2 3 4 5 6 7 8 9 10 11 12

0,00 149 99 74 59 49 42 36 32 29 19 14

0,25 236 157 117 93 78 66 58 51 46 30 22

j 0,50 * 157 117 93 78 66 58 51 46 30 22

0,75 * 208 117 93 78 66 58 51 46 30 22

100 * * 156 93 78 66 58 51 46 30 22

1,25 * ★ 156 124 78 66 58 51 46 30 22

1,50 ★ ★ 192 124 103 66 58 51 46 30 22

S 1,75 ★ ★ 227 153 103 88 77 51 46 30 22

2,00 ★ * ★ 181 127 88 77 68 46 30 22

2,25 ★ * * 208 127 88 77 68 61 30 22

2,50 * ★ ★ ★ 150 109 77 68 61 30 22

* Mdu qua ldn nen khdng co hieu qua ve mat chi p h i ddi 
vdi hau het cac ting dung kiem todn

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1. Bang n a y gia dinh mot tong th e ldn.

2. Dung ltfdng mau giong nhau d mot so" cot nhat dinh du
cac tan sd lech lac, tfdc luong cua tong the khac nhau, do la vi
cach xay dung bang. Cac dung luong mau dtfOc tinh cua cach
chon mau thuoc tinh co sU dung sd ltfdng lech lac tfdc tinh cua
tong the nhtfng cac KTV co the xu ly thuan loi hdn vdi cac tan
so lech lac tfdc tinh cua tong the.

Vi du: 6 cot 11% cua tan sd lech lac chap nhan dtfOc, d
mtfc ARACR la 5% thi dung luong mau ban dau cua hau het cac

E P E R la 30. Mot lech lac dem chia cho dung ltfdng mau gom 30
phan tii thi t£n so se la 3,3%. Do do, doi vdi tat ca cac E P E R ldn
hon 0 nhtfng nho hon 3,3% thi dung ltfOng mau ban dau se
giong nhau.

Cach sii dung bdng: Khi stf dung bang de tinh dung ltfdng
mau ban dau, phai thtfc hien bon budc:

1. Chon bang co lien quan vdi mtfc rui ro chap nhan dtfdc
cua do tin cay q u a mtfc

2. Dinh vi ta n sd lech lac chap nh an dtfdc d phia tren bang

3. Dinh vi tan sd lech lac tfdc luong d cot ngoai cung ben trai.
4. Doc theo cot tan sd lech lac chap nhan dtfOc thich hdp
cho den ddng tan so" lech lac udc luong thich hop. Con so" n&m
tren giao diem nay la dung ltfdng mau ban dau.

Doi vdi quy trinh chon mau theo don vi tien te (ap dung

vdi cac thtf nghiem cd ban) quy mo mau dtfdc xac dinh can ctf
vao cac nhan to":

L i i u y :

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GIAO TRINH LY THUYET KIEM TOAN

+ Danh gia cua KTV ve rui ro tiem tang va rui ro kiem
soat (quan he cung chieu)

+ Neu KTV sii dung nhieu hon thii nghiem cO ban cho cung
mot co so dan lieu cua BCTC thi quy mo mau se giam xudng.

+ Rui ro ma KTV ket luan rang khong co sai pham trong
yeu trong khi thifc te la co thi quy mo mau se tang len.

+ Sai sot c h a p n h a n difOc ( q u a n he ngUOc chieu).
+ Du tinh sai sot tong the (quan he cung chieu).

+ Gia tri ghi so cua tong the (quan he cung chieu tuy
nhien anh hiidng nav khong dang ke).

Bu'dc S: Thtfc hdnh lay mau. (chon ltfa va kiem tra cac 
phan tii cua mdu)

Sau khi KTV da tmh dung lifdng mAu ban dau cua qua
trinh chon mau thuoc tinh, KTV phai chon cac phan tii ca biet
trong tong the de dua vao mau. Dieu cd ban la qua trinh chon
liia phai la chon ngau nhien va bat cti luc nao sii dung chon
mau thong ke. Dieu nay co the dUOc thiic hien bang viec sii

dung cac bang so ngau nhien, may computer, ho&c cach chon
mAu co he thong nhu da dUOc trinh bay 6 tren.

Cac thu tuc kiem toan difdc thiic hien giong nhau theo
ciing each thifc khi chon mau thong ke vii chon mau phi thong
ke. KTV kiem tra tifng phan tii trong mau de xac dinh xem no
co phu hdp vdi dinh nghia thuoc tmh hay khong va duy tri sii
ghi chep ve tat ca cac lech lac tim dtfdc.

Khi cac t h u tuc k iem t o a n dUdc h o a n t a t cho m ot ling
d u n g chon m a u th u o c t i n h t h i se co m ot d u n g liidng m a u v a so

lifdng cac lech lac cua ttfng t h u o c tinh.

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Chuong7. Phuong phap kiem toan va KT chpn mdu trong cong tac kiem toan

Budc .9: D anh gid ket qua:

De danh gia ket qua mau kiem toan, KTV p h ai lam cac
cong viec:

- Khai q u a t ve tong the (udc luong sai sot cua tong the) tif

m au kiem toan. Sai pham thuc te cua mau khong phai la sai

ph am thuc te cua tong the, ma no chi lam can cti de tfdc lUdng

sai ph am cho tong the.

- P han tich sai pham: Nhung sai pham xay ra thudng gan

lien vt'jfi noi dung cu the cua he thong KSNB. Do vay, ta khong

the chfa vao sai pham de danh gia ngay ma phai phan tich sai

pham trong moi quan he vdi dieu kien cu the de co the dua ra

ket luan d a n h gia phu hop va dting muc.

- Quyet dinh tinh chap nhan dUdc cua tong the: Tong the
chi chap nhan khi sai pham toi da, cao nhat cua tong the dUOc
xac dinh tren cd sd ket qua thuc te cua mau phai thap hdn hoac
bang mtic sai pham co the bo qua.

Bitdc 10: Ddn chiing bdng tdi lieu quy trinh lay mdu kiem
todn ('lap tdi lieu ve trinh tit thu tuc lay mdu kiem todn)

Muc dich cua budc nav la lUu giOf toan bo qua trinh lay
mau trong ho so kiem toan nhfim giup cho KTV khi kiem tra va
thuyet trinh. KTV can luu giti lai d&y du so sach, thu tuc thuc
hien, cac phuong p h a p duoc dung de chon mau va thiic hien cac
khao sat, cac ket qua tim dUdc trong cac khao sat va ket luan
dat dUdc. Dieu nay can thiet nhu la mot phUdng tien de danh
gia cac ket qua tong hdp cua tat ca cac cuoc khao sat va nhu
mot can cti de bien minh cho cuoc kiem toan khi can thiet.

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GIAO TRlNH LY THUYET KIEM TOAN

CAU HOI ON TAP C H l/dN G 7

A. CAU HOI TU LUAN

1. Trinh bay khai niem, dac trung va dieu kien van dung
cua phiidng phap kiem toan tuan thu va phiidng phap kiem
toan cd ban?

2. Trinh bay khai quat noi dung phiiOng phap kiem toan
co ban va phuong phap kiem toan tuan thu?

3. Giai thich ro tai sao muc dich sii dung hai phudng
phap: kiem toan tuan thu va kiem toan cd ban la khac nhau
nhung chung co moi quan he ho trd mat thiet vdi nhau trong
suot qua trinh kiem toan?

4. Trinh bay khai quat tac dung ciia ky th u a t phan tich
danh gia tong quat trong cac giai doan cua mot quy trinh kiem
toan?

5. The nao la thu nghiem chi tiet ve nghiep vu va so" dii?
Neu ro y nghia cua ky thuat nay? Muc dich, noi dung va y nghia
cua viec thiic hien thii nghiem chi tiet ve nghiep vu va so" dii?

6. Trong dieu kien RRTT duoc danh gia la cao va RRKS
duoc danh gia la cao hay thap co anh hudng n hu the nao den
viec liia chon phudng phap kiem toan va pham vi ap dung
phudng phap kiem toan cua KTV?

7. Trong dieu kien RRTT dUdc danh gia la thap va RRKS

dUdc danh gia la cao hay thap co anh hiidng n h u the nao den
viec liia chon phudng phap kiem toan va pham vi ap dung
phuong phap kiem toan cua KTV?

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C h u o n g 7: P h u o n g p h a p k i e m t o a n v a KT c h o n m d u t r o n g c d n g t a c k i e m t o a n

8. Lam ro moi lien he h<5 trd gitfa phiidng phap tuan thu
vdi phuong phap co ban?

9. Lam ro moi lien he giUa hieu ltfc cua he thong KSNB/
hoac mtfc do thoa man ve kiem soat/mtfc do RRKS/6 ddn vi dUdc
kiem toan vdi pham vi ap dung phuong phap cd ban?

10. Lam ro moi lien he giUa hieu ltfc cua he thong KSNB
6 don vi duoc kiem toan (hoac mtfc do RRKS/mtfc do thoa man
ve kiem soat) vdi khoi luong cong viec kiem toan cua KTV?

11. The nao la mau kiem toan? Ly do can phai kiem toan
tren co sd chon mau?

12. The nao la rui ro lay mau, rui ro ngoai lay mau va
nguyen nhan cua rui ro?

13. Neu khai niem, dac diem cua mau thong ke va mau
phi thong ke? Chi ra nhtfng diem khac biet cua hai loai mau
nay?

14. The nao la phudng phap chon m lu? Ke ten cac

^ ____ 9

phudng phap chon mau ma KTV co the ap dung?

15. Ke ten cac budc trong quy trinh lay m lu thuoc tinh?

B. CAU HOI TRAC NGHIEM KHACH QUAN

Hay kh oan h tron nhiing y trd ldi d u n g h oac dien 
vao cho trong, hoac p h a t hien va siia ch iia n h iin g cho s a i 
trong cac cau sau:

1. Trong bat ctf cuoc kiem toan BCTC nao, KTV van phai
stf dung phuong phap kiem toan cd ban.

a. Dung b. Sai

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GIAO TRiNH LY THUYET KIEM TOAN

2. Phtfdng phap kiem toan tuan thu dtfdc stf dung de thu
thap bang chtfng kiem tuan ve tinh thich hdp va hieu qua cua
he thong kiem soat noi bo.

a. Dung b. Sai

3. PhtfOng phap kiem toan tuan thu dtfdc stf dung de thu
thap bang chtfng kiem toan co lien quan den cac dtf lieu do he
thong ke toan xvt ly va cung cap.

a. Dung b. Sai

4. Phtfdng phap kiem toan cd ban dtfdc sii dung de thu
thap bang chtfng kiem toan ve tinh thich hdp va hieu qua cua
he thong kiem soat noi bo.

a. Dung b. Sai

5. Rui ro tiem ta n g dtfOc d a n h gia la cao hon thi p h a m vi
ap d u n g phtfOng p h a p kiem toa n cO b a n se rong hon.

a. Dung b. Sai

6. Rui ro kiem soat dtfdc danh gia la cao hdn thi pham vi
ap dung phtfdng phap kiem toan cd ban se rong hdn.

a. Dung b. Sai

7. He thong kiem soat noi bo co hieu ltfc la cd sd de KTV
thu hep pham vi ap dung phtfdng phap kiem toan c0 ban.

a. Dung b. Sai

8. Mtfc do thoa m a n ve kiem soat c a n g cao th i p h a m vi ap
dung phtfdng p h a p kiem toan cO b a n cang rong.

a. Dung b. Sai

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Chuong 7: Phuong phap kiem toan va KT chpn mdu trong cong tac kiem toan

l). Muv (to thoa man vi- kit' 1 soat c a n g cao thi p h a m vi ap

dung phu'Ong phap kiem toan co han cang hep.

a. Dung b. Sai

10. Phuong phap kiem toan tuan t h u se dUdc ap d u n g khi
miic do thoa man ve kiem soat dUdc KTV d a n h gia la cao.

a. Dung b. Sai

11. Co the co trudng hop mot cuoc kiem toan doc lap

BCTC chi sii dung duy n h a t mot loai phtfdng phap kiem toan
tuan thu.

a. Dung b. Sai

12. Phuong phap kiem Loan cd ban dUdc ap d u n g khi:

a. Rui ro tiem tang dtfdc danh gia la cao.
b. Rui ro kiem soat dude danh gia la cao.

c. Rui ro tiem tang dUdc danh gia la khong cao.
d. Rui ro kiem soat duoc danh gia la khong cao.
e. Khong phai mot trong cac trtfdng hdp tren.

13. Phtfdng phap thtf nghiem chi tiet doi vdi kiem soat

dUdc ap dung khi:

a. Chua ap dung ki thuat dieu tra theo he thong.

b. Sau khi da ap dung ki thuat dieu tra theo he thong.

c. Da d a n h gia lai rui ro kiem soat la cao.

d. Da d a n h gia lai rui ro kiem soat la khong cao.

e. Khong phai mot trong cac trUdng hdp tren.

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GIAO TRiNH LY THUYET KIEM TOAN

14. Phtfdng phap kiem toan cd ban dtfdc stf dung de thu

th a p bftng chtfng kiem toa n co lien q u a n den ...
do he th ong ke toan xtf ly va cung cap.

15. PhtfOng p h a p kiem toan t u a n t h u dtfOc stf d u n g de t h u
th a p bAng chtfng kiem toa n v e ...cua he th o n g
kiem soat noi bo.

• 16. Rui ro tiem ta n g dtfOc d a n h gia la cao hon th i p h a m vi
ap dung phtfOng phap kiem toan cd b a n s e ...

17. Rui ro kiem soat dtfdc danh gia la cao hon thi pham vi
ap dung phtfdng phap kiem toan cd ban s e ...

18. He thong kiem soat noi bo co hieu ltfc la cd sd de KTV
thu hep pham vi ap dung phtfdng p h a p ...

19. Mtfc do thoa man ve kiem soat cang thap thi pham vi

ap dung phtfdng phap kiem toan cd ban c a n g ...

20. Pham vi ap dung kiem toan co ban la rong khi KTV
danh gia R RTT cao va RRKS thap...

21. Noi dung cua phtfdng phap kiem toan co ban bao gom:

Phan tich. danh. gia tong quat va tjut_ nghiern chi tiet ve fo£m 
soat

22. Thtf nghiem chi tiet ve kiem soat dem lai b&ng chting
kiem toan chting minh tinh hieu ltfc va hieu qua cua he thong

ketoan va quy ch£kiem s o a t...

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Chuong 8: lo chiic va quan ly kiem toan

Chi/ang 8

TO CHLfC VA QUAN LY KIEM TOAN

To chtfc hoat dong kiem toan va quan ly hoat dong kiem

toan la chiic n a n g cua to chiic kiem toan (Bo phan kiem toan

<y _ 9

noi bo; Co quan kiem toan Nha nude; Doanh nghiep kiem toan).
Dtfdi day se di sau vao nhiing cong viec va noi dung chu yeu
trong to chiic va quan ly hoat dong kiem toan BCTC trong

doanh nghiep kiem toan; Tren mot chiing miic nhat dinh,
chiidng nay cd lien he vdi cac to chiic kiem toan va loai kiem
toan khac.

8 1. CHUAN BI KIEM TOAN

8.1.1. Xii ly thii mdi kiem toan va ky k e t h d p d o n g

k ie m t o a n

N 9 _

Theo thdng le, cac ddn vi cd nhu cau kiem toan BCTC se
liia chon doanh nghiep cung cap dich vu kiem toan va giii thii
mdi kiem toan (trif triidng hdp co q'uy dinh hoac co thoa thuan
khac). Sau khi nhan diidc thu mdi kiem toan, doanh nghiep
kiem toan se phai tien hanh nhiing cong viec chu yeu nhu:

- Tim hieu thdng tin sd bo ve khach hang bang viec tiep
can true iiep va ca viec tim hieu, thu thap thong tin tC( cac

nguon lien quan. NhUng thdng tin cd ban nhU: nganh nghe, linh
vile kinh doanh; mdi trudng va dieu kien kinh doanh; ne nep ve

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GIAO TRINH LY THUYET KIEM TOAN

cong tac tai chinh - ke toan;... la rat thiet thtfc de doanh nghiep
kiem toan can nh&c kha nang chap nhan kiem toan cung nhtf
khi ky ket hop dong kiem toan.

- Xem xet ve ly do ma khach hang chon va mdi xem co
hop ly, thua dang hay khong. Nhtfng trtfdng hop hat thtfdng
nhtf ho ttf bo doanh nghiep kiem toan cu de chuyen sang doanh
nghiep kiem toan mdi hay khach hang de dang chap nhan gia
phi kiem toan cao hon rat dang dtfdc can nhac ky ltfdng.

- Xem xet cac yeu cau cua khach hang tren cac mat chu
yeu nhtf: muc tieu kiem toan; pham vi kiem toan; thdi gian thtfc
hien va hinh thtfc bao cao;... Can dam bao cac yeu cau nay trtfdc
het phai khong dtfdc trai vdi cac quy dinh phap luat va cac quy
dinh cua nghe nghiep; Can nhlc kha nang va dieu kien cua don
vi minh (nang ltfc chuyen mon, ltfc ltfdng KTV, thdi gian thtfc
hien,...) doi vdi yeu clu cua khach hang.

- Chuan bi cac noi dung dam phan va thtfc hien viec dam
phan, ky ket hdp dong kiem toan vdi khach hang. Cac noi dung
chu yeu lien quan den hop dong cung bao gom cac noi dung ma
doanh nghiep kiem toan da xem xet can nh&c d tren. Ngoai ra,
nhiing van de ve trach nhiem, nghia vu va quyen han cua tiing
ben ky hdp dong va thoa thuan ve gia phi kiem toan la khong
the thieu. Noi dung va cach thtfc thtfc hien ky hdp dong kiem
toan can tuan theo htfdng d in cua chuan mtfc nghe nghiep
(Chuan mtfc kiem toan so 210 - Hdp dong kiem toan). Hdp dong
kiem toan la v&n ban phap ly lam co sd cho viec thtfc hien cong
viec kiem toan cung nhtf xtf ly cac tranh chap giuta doanh
nghiep kiem toan vdi khach hang (neu co).

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Chuong 8: To chuc va quan i‘y kiem toan

8.1.2. Bo tri n h a n stf cua to (n h o m ) k ie m to a n v a

phtfO ng t ie n la m viec

Tren cd sd Hdp dong kiem toan da ky ket, xac dinh muc
tieu. pham vi kiem toan, luong dinh khoi ltfdng cong viec kiem
toan se phai thtfc thi de chuan hi n h a n stf, dac biet la chon
ngtfdi phu trach cuoc kiem toan (trtfdng nhom, trtfdng doan).
Khau chon va chi dinh ngtfdi phu trach kiem toan ddi hoi phai
thich hdp vdi vi tri, yeu cau va noi dung cdng viec; Dong thdi
dac biet chu y ve trinh do chuyen mon va nang ltfc to chiic hoat
dong. Bien che nhan stf phu thuoc chu yeu vao khoi ltfdng cdng
viec kiem toan, yeu cau ve thdi gian cuoc kiem toan va trinh do,
nang ltfc cua doi ngu KTV.

Chuan bi cac phtfdng tien phuc vu cho cuoc kiem toan,
nhtf: Giay td lam viec, ho so tai lieu cd lien quan; phtfdng tien
tinh toan; phtfOng tien cho viec kiem tra, kiem ke;... Ke ca
chuan bi ve kinh phi cho nhan vien di lam kiem toan.

* * *

Trong cac loai kiem toan khac (kiem toan hoat dong,
kiem toan tuan thu) do td chUc kiem toan doc lap tien hanh,
KTV va doanh nghiep kiem toan cung can thiet cd btfdc chuan
bi trtfdc khi bat tay chinh thtfc thtfc hien mot hdp dong kiem
toan. Tuy nhien, do yeu cau, muc tieu va doi ttfdng kiem toan

9 9 ^

khac vdi kiem toan BCTC, cho nen noi dung cu the cua cac cong
viec thuoc btfdc chuan bi kiem toan noi chung va khau xii ly thtf

mdi kiem toan va ky ket hop ddng kiem toar. ndi rieng se cd
nhtfng net cu the khac di. Vi du, kiem toan ve mot hoat dong

9 x 9

trong»ddn vi, KTV va doanh nghiep kiem toan can tim hieu cac

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GIAO TRINH LY THUYET KIEM TOAN

thong Lin ve hoat dong do (nhtf: dac diem hoat dong, chtfc nang,
nhiem vu; muc tieu dtfdc dat ra; mdi trtfdng cua hoat dong;...).

Trai lai, cac cuoc kiem toan do td chtfc kiem toan noi bo
va to chtfc kiem toan Nha ntfdc dam nhan thi khdng cd khau xtf
ly thtf mdi kiem toan va ky ket hdp dong kiem toan. Ddn gian la
vi: cuoc kiem toan do to chtfc kiem toan noi bo dtfdc thuc hien
theo yeu cau cua bo may lanh dao cao cap cua ddn vi; con cuoc
kiem toan do to chtfc kiem toan Nha ntfdc dtfdc thtfc hien la
theo quy dinh cua phap luat va da dtfdc ghi trong ke hoach cong
lac kiem Loan hang nam da dtfdc Nha ntfdc phe chuan. Cong
viec chuan bi kiem toan do cac to chtfc kiem toan nay dam nhan
thi noi dung chu yeu thtfdng gom: Xac dinh muc tieu va pham
vi kiem toan; Bo" tri nhan stf va phan cdng cong viec cho to kiem
toan; Chuan bi cac phtfdng tien, dieu kien cho kiem toan. Cac
cdng viec nay phai phu hdp vdi yeu cau ttfng cuoc kiem toan cu
the.

8.2. TO CHlfC QUA TRINH KIEM TOAN

Tai cac doanh nghiep kiem toan, sau khi chap nhan thtf

mdi kiem toan va xac nhan se cd cuoc kiem toan (bang mot hdp
dong kiem toan) thi mdi bat dau cong viec chinh thtfc cua cua
mol cuoc kiem Loan. Dich vu pho bien va chu yeu n hat cua
doanh nghiep kiem toan la kiem toan BCTC. Trinh ttf cac cdng
viec cua mot cuoc kiem toan BCTC thdng thtfdng co the chia
thanh ba btfdc (giai doan) sau day:

- Lap ke hoach kiem toan

- Thtfc hien ke hoach kiem toan
- Hoan tat ket qua kiem toan

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Chuong 8: To chuc va quan !y kiem toan

. ) ry fy

Cac to chtic kiem toan khac tien hanh cong viec kiem
toan theo yeu cau cua cap co tham quyen cung van thiic hien
cac btfdc cong viec cd ban tren day cho mot cuoc kiem toan cu

•j \ ^ Q

the, tuy rang cac noi dung chi tiet co nhiing diem khong hoan
toan giong nhau.

8.2.1. To chtfc lap ke hoach kiem toan

Trong moi linh viic hoat dong, khi da co dtfdc nhiing dinh
htfdng, nhiing dtf dinh trifdc cho cong viec se tien hanh thi khi
bat tay vao cong viec do se co difdc stf ttf tin va cong viec se dtfdc

di theo dung htfdng, dam bao trinh ttf va cd hieu qua. Nhiing
dinh htfdng hay dii dinh do dtfdc hieu chung la ke hoach. Trong
linh vtfc kiem toan, ke hoach kiem toan noi chung cung la
nhiing du dinh ve cac cong viec se lam trong mot cuoc kiem
toan cu the. Pham vi ke hoach kiem toan thay doi phu thupc
vao qui mo cua ddn vi dtfdc kiem toan, tinh chat phiic tap cua
cong viec kiem toan, kinh nghiem va nhiing hieu biet cua KTV 
ve ddn vi va hoat dong cua ddn vi difdc kiem toan.

Lap ke hoach kiem toan dtfdc coi la btfdc cong viec dau
tien cho mot cuoc kiem toan va co anh htfdng quan trong den
cac btfdc cong viec tiep theo. Ke hoach kiem toan phu hdp se cho
phep KTV trien khai cong viec dung htfdng, dung trong tam,
trfinh difdc nhiing sai sot va hoan tat cong viec nhanh chong.

ry

Trong kiem toan BCTC, cac doanh nghiep kiem toan lap
ke hoach kiem toan thtfdng bao gom ba cap do sau:

- Ke hoach chien ltfdc (General Strategy)

- Ke hoach kiem toan tong the (Overall Audit Plan)
- Chtfdng trinh kiem toan (Audit Program)

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GIAO TRINH LY THUYET KIEM TOAN

a. Lap ke hoach chien ltfdc

Ke hoach chien ltfdc (General Strategy) ve kiem toan co

the hieu la nhiing dinh hudng cd ban cho cuoc kiem toan (ve
muc tieu, pham vi, phudng phap, khoi ltfdng cong viec va thdi
gian kiem toan,...). Ke hoach chien ltfdc cung la mot can cii cho
viec lap ke hoach kiem toan tong the va soan thao chtfdng trinh
kiem toan.

Theo Chuan mtfc kiem toan Viet Nam (CM so 300 - Lap
ke hoach kiem toan - do Bo Tai chinh ban hanh ngay 21 thang

12 nam 2001) thi “Ke hoach chien ltfdc la dinh htfdng cd ban, 
noi dung trong tam va phtfdng phdp tiep can chung cua cuoc 
kiem todn do cap chi dao vach ra dtfa tren hieu biet ve tinh hinh 
hoat dong va moi trtfdng kinh doanh cua ddn vi. dtfdc kiem todn”
va “ phai dtfdc lap cho cac cuoc kiem todn ldn ve quy mo, tinh 
chat phiic tap, dia ban rong hoac kiem todn cho nhieu nam”
(chtf khong phai cho tat ca moi cuoc kiem toan BCTC).

De lap ke hoach chien ltfdc, KTV can co tiep xuc vdi
khach hang va tim hieu tinh hinh, thu thap cac thong tin can
thiet ve hoat dong kinh doanh cua ddn vi va cong tac quan ly
kinh doanh noi chung, kiem soat noi bo noi rieng, gom nhutng
van de cd ban dtfdi day:

- Quy mo, pham vi va chtfc nang hoat dong chu yeu cua
ddn vi

- Moi trtfdng hoat dong, dieu kien hien tai va kha nang
ttfdng lai phat trien cua ddn vi.

- To chtfc SXKD va nhiing quy trinh cong nghe chu yeu;

nhtfng rui ro tiem tang

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Chuong 8: To chuc va quan !y kiem toan

- Tinh trang tai chinh va nhting moi quan he kinh te chu

9

yeu cua ddn vj dcfcic kiem toan

- To chtic quan ly kinh doanh, trinh do va nang ltic cua
nhting ngtidi dieu hanh chinh ciia dc!n vi

To chtic bo may ke toan va cong tac ke toan, tai chinh,
thong ke

- To chtic hoat dong kiem soat noi bo

- Nhting thuan ldi, kho khan chu yeu trong SXKD, trong
quan ly va ke toan

Ngoai ra, KTV con co the thu thap cac thong tin tti cac
nguon khac nhti:

+ Bao cao hang nam trtidc co dong cua ddn vi

+ Cac bien ban cua hoi nghi co dong, hoi nghi ban giam
doc va cac hoi nghi quan trong khac

+ Cac BCTC, bao cao ke toan noi bo nam nay va nam

trtidc

+ Cac ghi chep kiem toan cua nam trtidc va cac tai lieu
khac co lien quan

+ Cac quy dinh noi bo cua ddn vj

+ Cac so nhat ky kinh doanh, cac tap chi chuyen nganh
+ Cac cd che, chinh sach va tinh hinh kinh te-xa hoi, anh
htidng cua no den hoat dong kinh doanh cua khach hang

+ Thao luan trtic tiep vdi cac nha quan ly va can bo
nghiep vu cua ddn vi; Thu thap thong tin tti cac ben co quan he

vdi ddn vi dtidc kiem toan;...

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GIAO TRINH LY THUYET KIEM TOAN

Nhufng hieu biet ve dac diem hoat dong kinh doanh va
hoat dong quan ly cua khach hang se giup cho KTV xac dinh
dtfdc cac stf kien, cac nghiep vu co anh htfdng nhieu den thong
tin tai chinh, danh gia sd bo ve rui ro tiem tang va rui ro kiem
soat d ddn vi. Chinh dieu do rat htfu ich cho KTV khong nhtfng
trong khau lap ke hoach kiem toan ma con giup nhanh chong
xac dinh dtfdc cac diem trong tam can chu y dac biet khi lam
kiem toan, cung nhtf khi danh gia tinh hdp ly cua cac thong tin
tai chinh va cac giai trinh cua cac nha quan ly.

Tren cd sd cac thong tin da thu thap dtfdc, KTV tien hanh
phan tich. danh gia va dtfa ra ke hoach chien ltfdc kiem toan,
quyet dinh cac ddn vi va cac bo phan can kiem toan, xac dinh ke
hoach sd khdi cho ttfng bo phan dtfdc kiem toan va dtf kien ve
cac cung viec cu lien quan.

Ke hoach chien ltfdc thtfdng bao gom cac noi dung chu
yeu sau:

- Tong hdp thong tin ve tinh hinh hoat dong kinh doanh
cua khach hang (nhtf; linh vtfc hoat dong, loai hinh doanh
nghiep, cong nghe san xuat, to chtfc hoat dong kinh doanh, to
chtfc quan ly,...)

- Tong hdp cac thong tin ve nhtfng van de quan trong co
lien quan deli BCTC nhtf: che do va chuan mtfc ke toan ap
dung; yeu cau ve lap, nop BCTC va quyen han cua ddn vi.

- Xac dinh nhtfng loai nghiep vu, nhtfng bo phan thong
tin cua ddn vi co kha nang rui ro chu yeu va anh htfdng cua no
den BCTC (danh gia sd bo ve rui ro tiem tang va rui ro kiem
soat).

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Chuong 8: To chOc va quan ty kiem toan

- Xac dinh cac muc tieu kiem toan trong tam va phtfdng
• * i 9

phap tiep can kiem toan.

- Du kien nhom trtfdng nhom kiem toan; ltfc ltfdng nhan
stf tham gia; Xac dinh nhu clu ve stf ho trd cua cac chuyen gia
va dtf kien ve stf tham khao, mdi tham dtf.

- Dtf kien ve thdi gian thtfc hien (thdi diem bat dau va
thdi gian cho cuoc kiem toan)

Vi du ve mau ke hoach chien ltfdc kiem toan: Xem bieu
8.1 (Phu lucl).

Cong viec lap ke hoach chien ltfdc thtfdng do ngtfdi phu
trach cuoc kiem toan dam nhan (co khi con goi la KTV chinh).
Cung co the cong viec nay con dtfdc stf hoach dinh bdi cap chi
dao cao hdn, vi du: Chu nhiem kiem toan.

V / 9 9 9

b. To chiic lap ke hoach kiem todn to n g th e

* 9 9 *> ^

Ke hoach kiem toan tong the (Overall Audit Plan) dtfdc

9 j 9

lap cho moi cuoc kiem toan BCTC va dtfa tren chien ltfdc kiem
toan (neu do). Ke hoach kiem toan tong the phai trinh bay dtfdc
pham vi dtf kien va cach thtfc tien hanh cong viec kiem toan.
Cac noi dung nay vtia phai day du lai vtia phai chi tiet de lam
cd sd cho viec xay dtfng cao chtfdng trinh kiem toan cu the.

Hinh thtic va noi dung ciia ke hoach kiem toan tong the

*) *)

cung thay doi tuy theo quy mo cua ddn vi dtidc kiem toan, tinh
chat phtic tap cua cong viec kiem toan, phtidng phap va ky

thuat kiem toan dac thu ma KTV se sti dung.

De lap ke hoach kiem toan tong the, cac KTV dtidc phan
cong cln tien hanh tim hieu, nghien ctiu va thu thap cac thong
tin, tai lieu chu yeu co lien quan, nhu:

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GIAO TRiNH LY THUYET KIEM TOAN

- Thong tin ve hoat dong cua ddn vi dtfdc kiem toan (nhtf:
Linh vtfc hoat dong; Ket qua tai chinh va nghia vu cung cap
thong tin; Bo may quan ly va nang ltfc cua Ban giam doc; Tinh
hinh chung ve kinh te va dac diem cua linh vtfc kinh doanh co
tac dong den ddn vi dtfdc kiem toan,...)

- Thong tin ve he thong ke toan va he thong kiem soat noi
bo cua ddn vi dtfdc kiem toan (nhtf: Cac chinh sach ke toan ma
ddn vi dtfdc kiem toan ap dung va nhtfng thay doi trong cac
chinh sach ke toan do; anh htidng cua cac chmh sach mdi ve ke
toan, kiem toan doi vdi dun vi; To chtfc va hoat dong cua he
thong ke toan va he thong kiem soat noi bo; Nhtfng diem quan

trong can dtfdc chu y trong hoat dong cua hai he thong nay;...)

- Cac thong tin ve cac khia canh khac co lien quan (nhtf:
Kha nang lien tuc hoat dong cua ddn vi va nhtfng dau hieu anh
htfdng-neu co; Stf hien htfu cua cac ben co lien quan;...)

Tren cd sd nhtfng thong tin, tai lieu thu thap dtfdc, KTV
tien hanh phan tich, danh gia ve cac khia canh chu yeu nhtf:

+ Danh gia mtfc do rui ro tiem tang, rui ro kiem soat lien
quan den ttfng loai thong tin tai chinh, tting bo phan cua

BCTC; Xac dinh nhting viing trong tam can di sau kiem toan.
+ Xac dinh mtfc trong yeu cho tting muc tieu kiem toan.
+ Xet doan cac kha nang co nhting sai pham trong yeu
(theo kinh nghiem tti nhting lan kiem toan trtidc va tti nhting
gian lan, sai sot pho bien).

* + Xac dinh cac nghiep vu va cac sti kien ke toan phtic tap
(bao gom ca nhting tide tinh ke toan).

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Chuong 8: To chtfc va quan !y kiem toan

Tii ket qua phan tich, danh gia va xet doan noi tren, KTV
so hoach dinh noi dung, lich trinh va pham vi cac thu tuc kiem
toan doi vdi ttfng loai thong tin, tiing bo phan tren BCTC. Noi
dung kiem toan the hien rSng can phai kiem toan nhiing bo
phan nao, cho nhiing cd sd dan lieu gi va trong tam vao dau.
Lich trinh kiem toan phai chi ra thdi diem tien hanh va thdi
gian hoan thanh cac thu tuc kiem toan cung nhtf stf phoi hdp

gitfa cac thu tuc, cac cong viec kiem toan. Cac thu tuc kiem toan

9 * 9

ma KTV dtf dinh cung phai dtfdc dtfa ra cu the trong kiem toan
doi vdi ttfng bo phan cua BCTC.

Viec hoach dinh cong viec kiem toan tren day cung bao
gom ca ve dtf kien ve ltfc ltfdng thanh vien to kiem toan va dtf
kien phan cong cong viec; ke ca trtfdng hdp can co stf tham gia
hay phoi hdp vdi cac chuyen gia d cac linh vtfc chuyen sau. KTV
xay dtfng ke hoach kiem toan tong the cung can dtf kien cac noi
dung va lich trinh lam viec hay trao doi vdi cac nha quan ly ddn
vj dtfdc kiem toan. Thong thtfdng, trong tien trinh xay dtfng ke
hoach kiem toan noi chung, KTV can thiet tham khao y kien
cua ddn vi de noi dung va lich trinh kiem toan phu hdp va
thuan ldi hdn.

Ke hoach kilm toan tong the dtfdc v&n ban hoa de lam
can ctf cho thtfc hien ke hoach (thtfc hien cac khao sat kiem soat
va khao sat cd ban). Ke hoach kiem toan tong the cung la cd sd
de soan thao chtfdng trinh kiem toan cu the cho ttfng tai khoan
hay ttfng thong tin tai chinh.

O q 9 9 _

Vi du mau ve ke hoach kiem toan tong the: Xem bieu 8.2
(Phu luc 2).

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GIAO TRINH LY THUYET KIEM TOAN

c. Xay d u n g ch u ong trin h kiem to d n

Tren cd sd ke hoach kiem toan tong the da dtidc duyet,
tting KTV dtidc phan cong tham gia kiem toan se soan thao
chtfdng trinh kiem toan cu the cho ttfng tai khoan, ttfng thong
tin tai chinh (ttfng bo phan)

9 ___

Chtfdng trinh kiem toan {Audit Program) la nhtfng dtf
kien chi tiet, ty my ve noi dung, trinh ttf cong viec kiem toan
chi tiet cho tting tai khoan hay tting thong tin tai chinh can
dtidc kiem toan. Chtidng trinh kiem toan dtidc soan thao thifdng
bao gom: muc tieu cu the kiem toan doi vdi tting tai khoan (hay
thong tin tai chinh); cac chi d i n ve cac btidc cong viec, cac thu
tuc kiem toan, ky thuat kiem toan cu the can ap dung trong
tting btidc cong viec; thdi gian bat dau va thdi gian hoan thanh;
pham vi cua cac thu tuc kiem toan; sti phoi hdp gitia cac trd ly
kiem Loan; nhting tai lieu, thong tin can thu thap de lam bang
chting;...

Moi mot tai khoan hay thong tin tai chinh co vi tri va dac
diem khong giong nhau, nen chtidng trinh kiem toan dtidc lap
ra cho chung cung khong giong nhau. De soan thao dtidc chtidng
trinh kiem toan cho tting tai khoan (hay thong tin tai chinh),
KTV dtidc phan cdng can thu thap them nhting thong tin chi
tiet ve tai khoan (hay thong tin tai chinh) can kiem toan.
Chtidng trinh kiem toan doi vdi tting tai khoan (hay thong tin
tai chinh) cting dtidc the hien v&n ban hoa lam can cti thtic hien

va lam tai lieu ltiu vao ho sd kiem toan.

Vi du mau ve chtidng trinh kiem toan: Xem bieu 8.3 (Phu
luc 3).

***

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Viec lap ke hoach kiem toan cho cuoc kiem toan BCTC
noi chung, KTV can thiet tham khao va trao doi vdi cac nha
quan ly ddn vi dufdc kiem toan de cung co sif hieu biet va co sif
phoi hdp can thiet trong qua trinh trien khai cong viec kiem
toan. Trong qua trinh kiem toan, neu co nhiing tinh huong mcli
nay sinh hoac co nhiing ket qua ngoai dtf kien cua cac thu tuc
kiem toan, ke hoach kiem toan tong the va chtfdng trinh kiem
toan can dtfdc siia doi, bo sung cho phii hdp.

Cac cuoc kiem toan khac (kiem toan hoat dong, kiem toan
luan thu) va do cac to chtfc kn*m toan khac (to chtfc kiem toan
noi bo, to chtfc kiem toan nha nude) tien hanh van phai lap ke
hoach kiem toan. Tuy nhien, do doi ttfdng kiem toan, muc tieu
ciia kiem toan khac nhau cho nen noi dung cu the ve ke hoach
kiem toan cung khong giong nhau.

8.2.2. To chtfc thtfc hien ke h o a c h k ie m t o a n• • •

Trong kiem toan BCTC, to chtfc trien khai thtfc hien ke
hoach kiem toan chinh la to chtfc thtfc hien cac khao sat kiem
soat va khao sat cd ban.Thtfc hien cac thu tuc khao sat nay
nhSm de thu thap bang chtfng cho viec xet doan, danh gia doi
vdi cac cd sd dan lieu cua cac bo phan tren BCTC (cac thong tin

tai chinh).

* To chuc thu c hien cac khao sd t k iem soat• •

Trong Nguyen tSc kiem toan thii 3 (dtfdc IAPC phe chuan
thang 6/1980 va ban hanh thang 10/1980), doan 18 - 20 co neu:

“Cac nha quan ly doanh nghiep co trach nhiem duy tri 
mot he thong ke todn thich hap, ket hap vdi nhieu quy che kiem 
soat noi bo khac de md rong quy md va loai hinh kinh doanh

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GIAO TRINH LY THUYET KIEM TOAN

mot cach thich hap. KTV can dam bdo mot cach hap Ly rang hi 
thong ke todn la thich hap va moi thong tin ke todn deu ditac gh, 
chep day du, kip thdi. Cac quy che kiem soat noi bo thitang gdf. 
phan tich ctic cho sii dam bdo nay.

Kiem todn vien phai hieu biet ve he thong ke todn va cac 
quy che kiem soat noi bo co lien quan. K TV cung phai nghien 
ctiu, danh gid sti hoat dong cua nhting quy che kiem soat noi be 
md KTV dinh dtia vao de xac dinh noi dung, thdi gian va pham 
vi cua cac phitang phdp kiem todn khac.

Ndi nao KTV xac dinh rang co the dtia vao cac quy cht 
kiem soat noi bo nao do thi thtidng it phai thtic hien phticfng 
phdp kiem todn ca ban han nOi khac va vi vay md viec xac dinh

noi dung, thdi gian kiem todn cung khac d i".

Khi lap ke hoach kiem toan, KTV m6i chi tim hieu, danh
gia sd bo ve he thong KSNB cua ddn vi dtfdc kiem toan va xac
dinh khau KSNB btfdc dau diidc danh gia la co hieu liic va KTV
hy vong la co the diia vao de giam bdt khoi lifdng cong viec kiem
toan.

Trong giai doan thuc hien ke hoach kiem toan, KTV phai
thifc hien them cac thu tuc khao sdt ve kiem soat doi vdi he
thong ke toan va cac quy che KSNB chu yeu cua ddn vi dtfdc
kiem toan ma KTV co y dinh dtfa vao de thu thap day dii bSng
chtfng thich hdp ve sif thiet ke va van hanh cua cac quy che
KSNB do. Dtfa tren cac b&ng chiing nay, KTV danh gia va ra
quyet dinh ve mtfc do rui ro kiem soat de lam cd sd cho viec ltfa
chon pham vi, noi dung can thtfc hien cac khao sat cd ban; dac
biet la cac thii nghiem chi tiet. Cac thu tuc khao sat ve kiem

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Chuong 8: To chuc va quan !y kiem toan

soat cu the bao gom: Ky thuat dieu tra theo he thong va Khao
sat chi tiet doi vdi kiem soat (Xem chuong 7).

Neu cac bang chiing kiem toan thu thap dtfdc tii cac thu
tuc khao sat kiem soat tren cluing to sii day du va hdp ly cua
cac budc kiem soat; stf hoat dong thiidng xuyen, lien tuc va co
hieu qua cua cac quy che KSNB thi se cho phep KTV quyet
dinh thu hep pham vi thuc hien cac thu nghiem cd ban va
ngifdc lai.

* To chiic thiic hien cac khao sd t cd • • ban

BCTC cua ddn vi bad gom mot he thong cac thong tin (chi
tieu) tai chinh difdc sap xep, trinh bay theo tiing loai, tiing muc,
tifng khoan, hinh thanh nen cac bo phan hdp thanh cua BCTC.
Cac so lieu trinh bay tren BCTC cua cac thong tin tai chinh nay
chinh la ket qua cua mot qua trinh ke toan (ghi nhan, phan
loai, tinh toan, ghi so, tong hdp,...) tif cac loai nghiep vu kinh te
co lien quan. Qua trinh ke toan cua ddn vi dtfdc thiic hien tren
cd sd nhiing quy tic chuyen mon nhat dinh (cac thong le, chuan
mtfc ke toan). Cac thong le, chuan mtfc ke toan; cac nguyen tic

va phifdng phap ke toan hinh thanh nen cac can ciC cua cac 
thdng tin diidc trinh bay vao BCTC ■ diidc goi la cd sd ddn lieu 
cua BCTC.

De thu thap cac bang chiing ve cac cd sd dan lieu cua
BCTC, lam cd sd cho viec difa ra y kien nhan xet doi v6i ttfng
thong tin tai chinh (so lieu ke toan) noi rieng hay doi v6i BCTC
noi chung, KTV phai thifc hien cac khao sat cd ban - Tiic la cac
khao sat doi vdi qua trinh ke toan va so lieu ke toan co lien
quan.

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GIAO TRlNH LY THUYET KIEM TOAN

Khao sat cd ban bao gom 2 ky thuat la: Phan tich, danh
gia tong quat va Kiem tra chi tiet ve nghiep vu va ve so dtf tai
khoan (Xem chitting 7).

Ky thuat phan tich, danh gia tong quat (vdi 2 ky thuat cu
the: phan tich ngang va phan tich doc) difdc sii dung chu yeu de
phat hien, xac dinh nhiing bien dong khong binh thifdng cua

9

thong tin tai chinh tif do khoanh vting trong tam, trong diem
can tap trung di sau kiem toan.

Ky thuat kiem tra chi tiet ve nghiep vu va ve so" du tai
khoan sif dung chii yeu de thu thap cac bang chting cu the ve

qua trinh hach toan tifng loai nghiep vu va tinh toan tong hdp
so du tifng tai khoan lam cd sd xac nhan cho so' lieu tifdng Ung
da trinh bay tren BCTC.

Kiem toan vien cAn chu y thu thap day du cac bang
chiing thich hdp - cac bang chiing co siic thuyet phuc - de lam cd
s3 tin cay cho y kien nhan xet, danh gia cua minh doi vdi tiing
thong tin tai chinh (tifng bo phAn cua BCTC) da dtidc kiem

9 9 \ 9

toan. Cac ky thuat cu the de thu thap bang chting kiem toan
(quan sat, kiem tra - doi chieu, dieu tra, tinh toan, phan tich)
can dtidc van dung phu hdp vdi tting loai thong tin. Trifdng hdp
khong the sii dung thu tuc kiem toan nao do hoac bang chting
con chtia du tin cay, co the md rong pham vi kiem toan hay sii
dung thu tuc kiem toan thay the, bo sung.

To chtic thtic hien cac khao sat kiem soat va khao sat cd

ban chinh la viec phan cong cong viec thtic hanh kiem toan cho
tting thanh vien trong nhom kiem toan; htfdng d i n thtic hien;
kiem tra giam sat ket qua; thu nhan va tong hdp ket qua cua

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Chuong 8: To chuc va quan by kiem todn

'one thanh vien. Vai tro to chiic thuc hiein cong viec tren thuoc ve
ngtidi phu trach nhom kiem toan

Trong cac loai kiem toan khac (kiem toan hoat dong,
kiem toan tuan thu), cac thu tuc va ky thuat kiem toan dtidc sti

9 9

dung tuy theo muc tieu va doi ttfdng kiem toan cu the. Vi du:

9 9

tien hanh hoac yeu cau ddn vi tien hanh thtic nghiem de co the
danh gia ve tinh hinh hoat dong, tinh hinh chi tieu,...

8.2.3. To chtic hoan tat ket qua kiem toan (Lap bao

cao kiem toan, th ti q u an ly va hoan t a t cong viec kiem toan)

* Lap bdo cdo kiem todn va soan th a o th ti q u a n ly

- L ap bdo cdo kiem todn

Bao cao kiem toan la bao cao ve ket qua cua cuoc kiem
toan (ve BCTC). Hinh thtic bao cao kiem toan dtidc the hien
bang van ban. Noi dung trung tam cua bao cao kiem toan la y
kien nhan xet cua KTV ve mtic do tin cay cua BCTC da dtidc
kiem toan.

Tren cd sci cac bang chting kiem toan da thu thap cung
vdi nhting hieu biet ve hoat dong kinh doanh cua ddn vi dtidc
kiem toan, KTV phai soat xet, danh gia cac ket luan rut ra tti
cac bang chting da thu thap dtidc do hinh thanh cac ket lu§n
toan dien ve cac khia canh sau day:

a) Cac BCTC lap ra co phu hdp vdi cac thong le, chuan
mtfc va che do ke toan (da dtfdc chap nhan) hay khong?

b) Cac thong tin tai chinh trinh bay co phu hdp vdi cac quy
dinh hien hanh va vdi cac yeu cau cua phap luat hay khong?

■" ^ = = = m — ■

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GIAO TRINH LY THUYET KIEM TOAN

c) Toan canh cac thong tin tai chinh cua ddn vi dude kiem
toan co nhat quan vdi cac hieu biet cua KTV ve hoat dong kinh
doanh cua ddn vi hay khong?

d) Cac thong tin tai chinh co the hien thoa dang moi van
de trong yeu va co dam bao trung thuc va hop ly hay khong?

Cung can luu y ring, de co ket luan thoa dang, kiem toan
/

vien con k et hop xem xet ve gia dinh hoat dong lien tu c co duoc

the hien phu hdp tren BCTC dUdc kiem toan hay khong?

Gid d in h ve hoat d o n g lien tuc

“Hoat dong lien tuc” la mot khai niem cd ban cua ke toan
quoc te, dUdc Uy ban chuan mile ke toan quoc te (IASC) ban
hanh, co noi dung nhii sau:

"Thong thudng mot doanh nghiep dUdc coi la dang hoat
dong khi ma no tiep tuc hoat dong cho mot tiidng lai dinh trudc.
Ngiidi ta quan niem r i n g doanh nghiep khong co y dinh va
cung khong can phai giai tan hoac qua thu hep quy mo hoat
dong cua minh”.

Trong khai niem hoat dong lien tuc, ke toan gia dinh
r i n g mot doanh nghiep se tiep tuc hoat dong vo thdi han trti
khi co su phu nhan ro rang. Vdi gia dinh ve su hoat dong lien
tuc, tai san cua doanh nghiep dtidc trinh bay tren BCTC theo
nguyen t i c gia phi. NgUdc lai, neu gia dinh hoat dong khong
dUdc thuc hien, tai san cua doanh nghiep trinh bay tren BCTC
se phai theo nguyen t ic khac.

Theo chuan mUc kiem toan Viet Nam so 570 (VSA 570),
KTV c ln co hieu biet can thiet de xem xet ve sU the hien gia
dinh nay va nhting van de lien quan trong kiem toan BCTC.

SSSSSaSSSSSSSSBSS— mSSSSSSSSSSSSSSSSS^SSSSS« M ^ — I—

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Chuong 8: To chuc va quan !y kiem toan

“Khi lap ke hoach va thtfc hien kiem toan cung nhtf khi
danh gia va trinh bay y kien nhan xet trong bao cao kiem toan,
KTV va cong ty kiem toan phai luon xem xet stf phu hdp cua gia
dinh “hoat dong lien tuc” ma doanh nghiep da sii dung de lap
va trinh bay BCTC”.

Cung theo VSA 570, giam doc (hoac ngtfdi diing dau) ddn
vi dtfdc kiem toan, khi lap va trinh bay BCTC can phai danh
gia ve kha nang hoat dong cua ddn vi. Bao cao tai chmh phai
dtfdc lap tren cd sd gia djnh la doanh nghiep dang hoat dong
lion tuc va se tiep tuc hoat dong kinh doanh binh thtfdng trong
ttfdng lai gan, trtf khi doanh nghiep cd y dinh giai the hoac bi
buoc phai ngtfng hoat dong; hoac phai thu hep dang ke quy mo
hoat dong cua minh.

Kiem toan vien va cong ty kiem toan cd trach nhiem xem
xet tinh hdp ly cua gia djnh hoat dong lien tuc ma ddn vi dtfdc
kiem toan da sii dung khi lap va trinh bay BCTC va xem xet
cac yeu to khong chic chan trong yeu nao co lien quan tdi kha
nang hoat dong lien tuc cua ddn vi can phai dtfdc trinh bay day
du tren BCTC.

Trong qua trinh lap ke hoach kiem toan, KTV va cong ty
kiem toan phai can nhlc den cac su kien hoac dieu kien cd the
gay ra stf nghi ngd dang ke ve kha nang hoat dong lien tuc cua

ddn vi.

Trong suot qua trinh kiem toan, KTV va cong ty kiem
toan phai luon luon ltfu y den cac blng chiing ve cac stf kien
hoac dieu kien co the gay ra stf nghi ngd dang ke ve kha n&ng
hoat dong cua ddn vi dtfdc kiem toan.

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GIAO TRiNH LY THUYET KIEM TOAN

Kiem toan vien va cong ty kiem toan can xem xet cac
dnnh pin cun Bnn giam doc ddn vi difdc kiem toan ve kha nang
hoat dong lien tuc cua ddn vi difdc kiem toan.

Khi cac stf kien hoac dieu kien co the gay ra sif nghi ngd
dang ke ve kha nang hoat dong lien tuc cua ddn vi difdc kiem
toan da difdc xac dinh, KTV va cdng ty kiem toan can phai:

- Soat xet cac ke hoach cua Ban giam doc ddn vi difdc

9 \

kiem toan ve cac hoat dong trong tifdng lai;

- Thu thap day du cac bang chtfng thich hdp de xac nhan
hay loai trtf cac yeu to' khong chac chan trong yeu;

- Yeu ciu Ban giam doc ddn vi dtfdc kiem toan xac nhan
bang van ban lien quan tdi cac ke hoach hanh dong trong tifdng
lai cua ho.

Khi soat xet de dtfa ra y kien nhan xet tong quat cho
BCTC da difdc kiem toan, kiem toan vien can can nhac den stf
phu hdp cua viec trinh bay BCTC vdi gia djnh hoat dong lien
tuc. Kiem toan vien chi co the difa ra y kien chap nhan toan bo,
neu gia dinh hoat dong lien tuc difdc the hien mot cach phu
hdp. Trong trifdng hdp ngtfdc lai, kiem toan vien chi co the difa
ra loai y kien nhan xet khac v6i y kien chap nhan toan bo.

Ngoai ra, trong qua trinh kiem toan, kiem toan vien cung
can can nhac den cac bieu hien co kha nang anh htfdng den sif
hoat dong lien tuc fbinh thifdng) cua doanh nghiep. Cac bieu
hien chu yeu thifd .6m:

- Cac bieu hien ve tai chinh, nhtf:
+ Lo kinh doanh thtfc te;

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Chuong 8: To chuc va quan !y kiem todn

+ Cac khoan no vay da den han ma doanh nghiep khong
co kha nang thanh toan, khong co du tin cay de vay ng ln han
tai trd cho tai san dai han;

+ Cac ty le tai chinh bi dao ngtfdc;

+ Stf kho khan trong viec tlnJc hien cac dieu khoan cua
khe tfdc vay mifdn;

x 0

+ Khong co kha nang tao duoc nguon tai chinh de tai trd

cho cac khoan dau tif can thiet;...

- Cac bieu hien hoat dong, nhtf:

+ Thieu can bo chu chot ma khong bo sung difdc;

+ Thieu thi trifdng chinh hoac nguon cung cap vat tif;
+ Thieu giay phep, dac quyen;...

- Cac bieu hien khac, nhif:

+ Khong dii von phap dinh hoac khong thifc hien difdc cac
yeu cau co lien quan theo luat dinh;

+ Doanh nghiep dang bi kien, tuy chtfa co phan quyet
song kha nang doanh nghiep bj rdi vao the bat ldi;

+ Sif thay doi trong chinh sach cua Nha ntfdc va lu&t
phap;...

Neu co nghi ngd ve kha nang anh hifdng den sif hoat
dong lien tuc, kiem toan vien can thu th&p day du bang chiing
thich hdp de chiing minh hoac xoa tan nghi ngd trifdc khi difa

✓ 0 0

ra y kien nhan xet cho BCTC da difdc kiem toan, kiem toan
vien phai xem xet den cac ke hoach va bien phap cua doanh
nghiep nham giam nhe anh hifdng cua cac bieu hien noi tren va

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GIAO TRINH LY THUYET KIEM TOAN

ve sii trinh bay cua doanh nghiep ve cac bieu hien anh htfcing
cung nhtf ke hoach, bien phap giam nhe trong thuyet minh
BCTC. Mot bao cao kiem toan “Chap nhan toan bo” chi co the
dtfdc kiem toan vien dtfa ra neu thuyet minh BCTC the hien
day du hdp ly cac nhan to anh htfcing va cac ke hoach giam nhe
cua doanh nghiep. Trtfdng hdp nay, bao cao kiem toan phai co
doan lau y den van de noi tren. Trong trtfdng hdp ngtfdc lai, se
khong the co bao cao kiem toan “Chap nhan toan bo”.

Ket luan cua kiem toan vien ve BCTC da kiem toan
chmh la y kien nhan xet tong quat va se dtfdc ghi vao bao cao

9

kiem toan.

Tuy thuoc vao ket qua kiem toan cu the ma y kien nhan xet
cua KTV dtfa ra thuoc mot trong 4 loai y kien va ttfdng tfng la 4
loai bao cao kiem toan dtfdc KTV va cong ty kiem toan lap ra.

Noi dung cu the cua Bao cao kiem toan ve BCTC va cac
loai bao cao kiem toan da dtfdc trinh bay d phan khac (xem
Chtfdng - Bao cao kiem toan)

Trong mot so' trtfdng hdp thay can thiet phai bo sung
them nhtfng thong tin ve ket qua cua cuoc kiem toan da dtfdc
trinh bay tren bao cao kiem toan, KTV dtfdc phep lap them
phan phu luc dinh kem bao cao kiem toan, nhtf: Phan trinh bay

ro them cac thong tin ve yeu to ngoai trtf; Bang tinh so lieu chi
tiet; Cac kien nghi cua KTV;...

Trtfdng hdp e hai doanh nghiep kiem toan cung thtfc
hien mot cuoc kiem toan thi mot so yeu to trong bao cao kiem

9 9 7#

toan (nhtf ten KTV va cong ty kiem toan) se dtfdc stfa doi cho
phu hdp.

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Chuong 8: To chCrc va quan ly ktSm toan

■ Soan thao “Thit quan ly"

Cung vdi viec lap bao cao kiem toan, KTV con soan thao
‘T h u quan ly”. ‘Thtf quan ly” la thtf cua KTV giii cho cac nha
quan ly cua ddn vi dtfdc kiem toan de cung cap nhtfng thong tin
va nhtfng khuyen cao ma KTV cho la can thiet.

Muc dich cua thtf quan ly la giup ddn vi dtfdc kiem toan
chan chinh cong tac quan ly tai chinh, ke toan; xay dtfng va
hoan thien he thong ke toan va he thong KSNB.

Noi dung “Thtf quan ly” chu yeu mo ta ve ttfng stf kien cu
the (ma KTV cho la can thiet), gom: Thtfc trang ve cong tac
quan ly tai chinh, ke toan va ve he thong ke toan va he thong
KSNB cua ddn vi; kha nang rui ro; kien nghi cua KTV va y kien

cua ngtfdi quan ly lien quan den stf kien do.

‘Thtf quan ly” la mot phan ket qua cua cuoc kiem toan
nhtfng khong nhat thiet phai dinh kem bao cao kiem toan. ‘Thtf
quan ly”. noi chung khong phai la bat buoc doi vdi KTV nhtfng
dtfdc cac nha quan ly rat tfa chuong va mong muon.

Cac loai kiem toan hoat dong, kiem toan tuan thu neu do

*» 9 / 9

to chtfc kiem toan doc lap thtfc hien, khi ket thuc cong viec kiem
toan ve cd ban deu phai lap bao cao kiem toan (vdi tieu de va
noi dung cu the khac vdi bao cao kiem toan ve BCTC).

Trtfdng hdp cac cuoc kiem toan do to chtfc kiem toan noi
bo hay to chtfc kiem toan nha ntfdc tien hanh, khi hoan thanh
cung phai lap bao cao kiem toan cho ttfng cuoc kiem toan.

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GIAO TRINH LY THUYET KIEM TOAN

* H oan ta t cong viec kiem todn
- Hoan chinh ho so kiem todn

ty

Sau khi da lap dtfdc bad cao kiem toan chinh thtfc va thtf
quan ly, KTV doc lap can sSp xep cac tai lieu, giay td lien quan
den cuoc kiem toan de hinh thanh nen ho sd kiem toan. Ho sd
kiem toan co the bao gom ca nhtfng tai lieu lien quan den viec

xti ly cac stf kien sau ngay ky bao cao kiem toan (neu co). Ve ho
scJ kiem toan se de cap ro d muc 8.3 dtfdi day.

- Gidi quyet cac sit kien sau ngay ky bdo cdo kiem todn

Sau ngay ket thuc nien do ke toan va lap BCTC, tai ddn
vi dtfdc kiem toan co the phat sinh cac stf kien co lien quan den
thong tin tai chmh cua ddn vi. Cac stf kien nay co the chia
thanh hai loai:

(1) Cac stf kien cung cap bo sung nhtfng thong tin lien
quan den cac stf viec da xay ra trtfdc ngay ket thuc nien do ke
toan.

(2) Cac su kien mdi phat sinh lien quan den cac stf viec
xay ra sau ngay ket thuc nien do ke toan

Trtfdc het can ltfu y rSng, cac stf kien sau ngay ket thuc
nien do ke toan nhtfng trtfdc ngay ky bao cao kiem toan, theo
thong le, da dtfdc KTV xem xet, can nhflc trtfclc khi dtfa ra y
kien nhan xet ve BCTC dtfdc kiem toan. Vi vay, d phan nay chi
de cap den cac stf kien sau ngay ky bao cao kiem toan. Sau day
la mot vai vi du ve cac stf kien nay:

+ Ddn vi dang vtfdng vao mot vu kien tung tit trtfdc ngay
ket thuc nien do ke toan, nhtfng sau ngay ky bao cao kiem toan,
toa an mdi cd phan quyet.

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Chuong 8: To chtic va quan !y kiem toan

+ Tinh trang nguon tai trd thieu hut cuoi nien do ke toan,
nhiing sau khi bao cao kiem toan chfdc lap thi ddn vi difdc cung
cap tai chi'nh tif cong ty me d niidc ngoai.

Theo thong le nghe nghiep va quan he kinh te - xa hoi,
KTV va doanh nghiep kiem toan can phan biet ve thdi gian
phat hien ra cac sif kien de thuc hien trach nhiem, nghia vu va
quyen han cua minh cho phu hop. Cu the:

Cac sit kien sau ngay ky hao cdo kiem todn nhitng tritdc

ngay phat hdnh B C T C (va bdo cdo kiem toan):

Thong thifdng, cac sif kien phat sinh deu co lien quan
trifc tiep den ddn vi dtidc kiem toan. Bdi vay, cac nha quan ly
ddn vj phai co trach nhiem thong bao cho KTV ve cac sif kien
xay ra tii sau khi ky bao cao kiem toan den trifdc khi phat hanh
BCTC.

Khi nhan dtfdc thong bao ve cac sii kien, KTV can kiem
tra lai va xem xet, danh gia anh htfdng cua cac sii kien den
BCTC va dun y kien nhan xet cua KTV. KTV phai can nhSc
xem ddn vj co nen siia lai BCTC va bao cao kiem toan hay
khong va cAn thao luan van de n;\y vdi cac nha quan ly ddn vi
de co nhiing bien phap phu hdp trong tiing triidng hdp cu the.

Trong triidng hdp ddn vj siia chuta BCTC theo yeu cau
cua KTV, thi KTV phai thtic hien cac thu tuc can thiet, phu hdp
vdi tinh hinh thtic te va stia doi hay bo sung y kien nhan xet
trong bao cao kiem toan cho phu hdp vdi BCTC da siia chuta va

duyet y; Tham chi co the lap lai bao cao kiem toan mdi thay the
cho bao cao kiem toan cu.

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GIAO TRINH LY THUYET KIEM TOAN

Trtfdng hdp neu KTV cha la can thiet phai stfa chtfa
BCTC nhtfng cac nha quan ly khong chap nhan, thi hanh dong
cua KTV con tuy thuoc vao viec bao cao kiem toan da dtfdc dtfa
cho ddn vi khach hang hay chtfa. Neu bao cao kiem toan chtfa
dtfa cho khach hang, KTV can dien dat y kien nhan xet cua
minh cho phtf hdp vdi tinh hinh mdi (y kien nhan xet dang
“Chap nhan ttfng phan” hoac dang “Khong chap nhan/Trai
ngtfdc”). Triidng hdp bao cao kiem toan da dtfa cho khach hang,
KTV cAn yeu cau lanh dao cao nhat cua ddn vi dtfdc kiem toan
khong cong bo BCTC va bao cao kiem toan; Dong thdi, KTV
phai ap dung nhtfng bien phap thich hdp de ngan chan cac ben

•y _ x

thtf ba stf dung bao cao kiem toan ndi tren. KTV cung can thong
bao cho lanh dao ddn vi dtfdc kiem toan biet rang KTV se co
nhtfng hanh dong can thiet de lam mat hieu ltfc cua bao cao nay
phu hdp vdi nghia vu va quyen han phap ly cho phep.

Cac sii kien sau ngay phat hdnh BCTC:

Sau ngay BCTC da phat hanh, KTV khong con bat cti
nghia vu nao buoc phai tiep tuc kiem tra, xem xet doi cac stf
kien nao co lien quan den BCTC da dtfdc kiem toan.

Tuy nhien, neu sau khi BCTC da phat hanh, neu KTV
nhan thay co nhtfng anh htfdng nghiem trong den BCTC da

•I 9

dtfdc kiem toan ma trtfdc khi ky bao cao kiem toan chtfa phat
hien ra thi KTV can phai thao luan van de do vdi cac nha quan
ly ddn vj va thtfc thi nhtfng bien phap thich hdp tuy theo ttfng
trtfdng hdp cu the.

Trtfdng hdp giam doc ddn vi dtfdc kiem toan chap nhan va
stia doi BCTC thi KTV can thtfc hien nhting thu tuc can thiet
kiem tra cac bien phap ma ddn vi ap dung nhSm dam bao van

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Chuong 8: To chCrc va quan iy kiem toan

de nay dtfdc thong bao den cac ben da nhan BCTC va bao cao
kiem toan da cong bo, dong thdi KTV' phai cong bo mot bao cao
kiem toan mdi can cti tren BCTC da siia doi. Trong bao cao
kiem toan mdi phai co doan giai thfch nguyen nhan phai siia
doi BCTC va bao cao kiem toan da cong bo'

Triidng hdp giam doc ddn vi difdc kiem toan khong siia
doi BCTC theo yeu cau cua KTV hoac khong thong bao cac van
de noi tren den cac ben da nhan BCTC va bao cao kiem toan da
difdc cong bo trtfdc do, KTV phai thong bao cho Giam doc ddn vi
dtfdc kiem toan biet ve nhtfng bien phap ma KTV se co the ap
dung de ngan chan ben thtf ba sii dung bao cao kiem toan.
Nhtfng bien phap se dtfdc thtfc hien tuy tinh huong cu the nhtf
da neu d phan tren.

Mat khac, KTV cung can quan tam xem xet, tham tra
xem lieu co khoan muc nao trong BCTC da phat hanh va bao
cao kiem toan ttfdng tfng dtfdc cong bo co bi stia chtfa ho&c thay
the hay khong. Neu BCTC phat hanh da bi cac nha quan ly siia
doi so vdi BCTC da kiem toan, KTV cln thtfc thi cac thu tuc can9 • • 
thiet de ngan chan cac ben thtf ba sii dung BCTC va bao cao
kiem toan do va lam mat hieu life ciia cac bao cao (da bi cong bo
sai), phu hdp vdi nghia vu va quyen han phap ly cho phep.

8.3. TO CHlTC GIAY T 6 VA HO SO KIEM TOAN

To chtfc giay td kiem toan chu yeu la cac giay td lam viec
hang ngay ciia cac thanh vien trong nhom kiem toan, nhtf: m l u
giay lam viec, m lu tong hdp, phan tich,...

To chtfc ho sd kiem toan chinh la viec thu thap, s i p xep
cac tai lieu lien quan den cuoc kiem toan theo nhtfng yeu c l u
ltfu trti, sii dung va phu hdp vdi quy dinh cua nghe nghiep.

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GIAO TRINH LY THUYET KIEM TOAN

Theo Chuan muc kiem toan Viet Nam (CM so 230 - Ho so
kiem toan - do Bo Tai chinh ban hanh ngay 27 thang 9 nam

\ 9

1999) thi "KTV phai thu thap va liiu trong ho sd kiem todn moi 
tdi lieu, thong tin can thiet lien quan den cuoc kiem todn du de 
lam cd sd cho viec hinh thanh y kien kiem todn ciia minh va

chiing minh rang cuoc kiem todn dd diidc thiic hien theo dung 
chuan miic kiem todn Viet Nam (hay chuan miic quoc te diidc 
chap nhan ” (doan 02)...

Cac tai lieu can thiet difdc lifu giuf trong ho sd kiem toan
bao gom toan bo cac ghi chep va thong tin, tai lieu cd lien quan

den cac van de sau day:
- Ke hoach kiem toan

- Viec thiic hien cuoc kiem toan: Noi dung, chtfdng trinh
va pham vi cac thu tuc da difdc thiic hien

- Ket qua cua cac thu tuc da thifc hien.

- Nhiing ket luan ma KTV rut ra tif nhiing bang chiing
<)

kiem toan thu thap difdc.

Ho so kiem toan cung phai lifu giii ket qua kiem tra soat
xet chat liidng kiem toan cua cac cap co tham quyen theo quy
dinh cua doanh nghiep kiem toan.

Ho sd kiem toan phai dam bao day du cd sd cho KTV difa
ra y kien nhan xet cua minh va dam bao cho KTV khac khong
tham gia vao cuoc kiem toan va ngiidi kiem tra, soat xet hieu
difdc cong viec kiem toan va cd sd y kien cua KTV.

Theo hifdng dan cua chuan miic kiem toan Viet Nam (CM

so' 230 1 Ho sd kiem toan), ho sd kiem toan difdc lap va lifu giii
thanh hai loai: Ho sd kiem todn chung va ho sd kiem todn nam.

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Chuong 8: To chtfc va quan ly kiem toan
— _ i _ _--- - ■ ■ ■■

Hu stf kiem tuan chung (con goi la ho sd co dinh) thiidng
bao gom cac tai lieu, thong tin chung cua ddn vi diidc kiem toan
va difdc sii dung cho nhieu nam, nhu:

• Cac tai lieu ve cd sd phap ly thanh lap va hoat dong cua
don vi (Quyet dinh thanh lap: Dieu le cong ty; Giay phep dau
tif;...)

- Cac tai lieu nhan sif (Cac thoa ifdc lao dong; cd cau to
chiic;...)

- Cac tai lieu ve ke toan va kiem soat noi bo (Che do ke
toan ap dung; Cac nguyen tac ke toan; Cac chmh sach kiem
soat;...)

- Cac hdp dong hoac thoa thuan vdi ben thii ba (Hdp dong
cho thue; Hdp dong bao hiem;...)

* Cac tai lieu khac (Tai san va von chu; Van ban, che do
thue rieng;...)

Hu sd kiem todn nam thiidng bao gom cac thong tin, tai
lieu chu yeu chi lien quan den tiing nam, nhii:

V ' , O 9 ty

■ Thii mdi, thii hen va hdp ddng kiem toan; Ke ca phu luc
hdp dong kiem toan (neu co) va Bien ban thanh ly hdp dong
kiem toan.

- Ke hoach kiem toan (ke hoach kiem toan tong the va
chiidng trinh kiem toan)

- Bao cao kiem toan, thu; quan ly, BCTC va cac bao cao
khac (ban du thao va ban chinh thiic)

- Cac bAng chiing kiem toan thu thap difdc va nhiing
danh gia, ket luan cua KTV.

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GIAO TRINH LY THUYET KIEM TOAN

- Cac stf kien phat sinh sau ngay ket thuc nien do ke toan.

Ho sd kiem toan can dtfdc thiet lap va sSp xep phu hdp

X 9 <?

vdi ttfng khach hang, cho ttfng hdp dong kiem toan va tuy thuoc
dieu kien va yeu cau cua KTV, doanh nghiep kiem toan. KTV
can thu thap, s&p xep cac tai lieu thich hdp cho ttfng loai ho sc
kiem toan. Ngay nay, cac doanh nghiep kiem toan thtfdng su
dung cac tai lieu da dtfdc chuan hoa nhtf cac bang cau hoi kiem
tra, danh gia; mau thtf xin xac nhan;...

Ho sd kiem toan la tai san thuoc quyen sd htfu cua doanh
nghiep kiem toan. KTV va doanh nghiep kiem toan phai co
trach nhiem to chtfc bao quan ho sd theo nguyen t ic bao m at va
ltfu gitf trong mot thdi gian du de dap tfng yeu cau hanh nghe
va phu hdp vdi quy dinh chung cua phap luat cung nhtf quy
dinh rieng cua to chiic nghe nghiep va cua tiing doanh nghiep
kiem toan.

Ngoai bo ho sd cua cuoc kiem toan dtfdc doanh nghiep kiem
toan ltfu giii, KTV con phai l§p va giii cho khach hang mot bo ho
sd ve ket qua cuoc kiem toan vdi cac loai tai lieu chu yeu sau:

• Bao cao kiem toan.

- BCTC da dtfdc kiem toan.

- Thtf quan ly (cua KTV gtfi cac nha quan ly ddn vi khach
hang)

- Cac phu luc can thiet kem theo.

Ho sd kiem toan co vai tro minh chiing ve hoat dong kiem
toan da dien ra va cung la mot cd sd de xif ly khi xay ra tranh
chap hdp dong kiem toan (neu co).

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Chuong 8: To chuc va quart ly kiem toan

8.4. KIEM SOAT CHAT Ll/ONG HOAT DONG KIEM
t oAn

Hoat dong kiem toan doc lap difdc thufc hien bdi cac KTV
thuoc cac doanh nghiep kiem toan trong khuon kho luat phap

') *

va difa tren cac thong le, chuan mifc chuyen mon. Chat ltfdng
hoat dong kiem toan dtfdc bieu hien d mtfc do thoa man cua cac
doi ttfdng sii dung ket qua kiem toan ve tinh khach quan va do
tin cay vao y kien cua KTV; ddng thdi thoa man mong muon
cua ddn vi dtfdc kiem toan ve nhutng v kien dong gop cua KTV
nham nang cao hieu qua hoat dong kinh doanh, trong thdi gian
dinh trtfdc vdi gia phi hdp ly. Viec kiem soat chat ltfdng hdat
dong kiem toan (doi vdi ttfng cuoc kiem toan, ttfng KTV hay
ttfng doanh nghiep kiem toan) thong thtfdng dtfdc thtfc hien bdi
to chiic nghe nghiep va bdi chinh ban than doanh nghiep kiem
toan.

Kiem soat chat ltfdng hoat dong kiem toan doi vdi cac
doanh nghiep kiem toan va cac van phong kiem toan dtfdc to
chtfc nghe nghiep (hiep hoi KTV) thtfc hien thong qua cac hinh
thtfc thich hdp (to chtfc bo phan kiem tra, danh gia; to chtfc

#) ___ 9 9

kiem tra cheo;...). Day la stf kiem soat ttf ben ngoai - ngoai kiem

(Noi dung nay se diidc de cap ky c) mot phan khac). Thtfc te d
Viet Nam, trtfdc day, stf kiem soat chat ltfdng hoat dong ttf ben
ngoai • ngoai kiem - do Bo Tai chinh thtfc hien, nhtfng noi dung
va ket qua cong viec con rat khiem ton; Hien nay, sau khi hoi

nghe nghiep (Hoi kiem toan vien hanh nghe Viet Nam -
VACPA) dtfdc thanh lap va di vao hoat dong, cong viec nay
chuyen giao dan cho hoi nghe nghiep.

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) ✓ *> - ^

Kiem soat chat luong hoat dong kiem toan doi vdi tifng 
cuoc kiem toan va ttfng KTV chu yeu dtfdc chinh cac doanh 
nghiep kiem toan to chtfc thtfc hien - noi kiem. Ngoai ra, doanh 
nghiep kiem toan cung can kiem soat chat ltfdng hoat dong 
kiem toan doi vdi cac van phong kiem toan thuoc doanh nghiep.

9 *) ^ 9

Chuan mtfc kiem toan Viet Nam (CM s6 220 - Kiem soat 
chat ltfdng hoat dong kiem toan) da xac dinh: "K T V va cong ty 
kiem todn phai thtfc hien cac clunh sach va thu tuc kiem soat 
chat ltfdng'doi vdi toan bo hoat'dwig kiem toan cua cdng ty kiem 
todn va doi vdi ttfng cuoc kiem todn

Noi dung, lich trinh va pham vi.cua nhtfng chinh sach va 
thu tuc kiem soat chat ltfdng tai ttfng doanh nghiep kiem toan 
phu thuoc vao cac yeu to chu yeu nhtf: quy mo, tinh chat hoat 
dong ciia doanh nghiep; dia ban hoat dong; cd cau to chtfc; viec 
tinh toan xem xet gitfa chi phi va ldi ich.

Thong thtfdng, doanh nghiep kiem toan chu yeu to chtfc 
cong viec soat xet chat ltfdng doi vdi KTV va cuoc kiem toan 
ngay trong suot qua trinh cuoc kiem toan dien ra. Viec kiem tra 
nay thtfdng phan theo ttfng cap thong qua chiic nang soat xet

chat ltfdng va ket qua cong viec kiem toan: chu phan hun 
(Parner) —* chu nhiem kiem toan (Manager) —► KTV chinh 
(Senior Auditor) —» cac trd ly kiem toan (Staff Assistant).

Kiem soat chat ltfdng hoat dong kiem toan do hiep hoi 
nghe nghiep hay do ban than doanh nghiep kiem toan thtfc 
hien cung deu d in xem xet tren nhtfng khia can h (tieu chuAn) 
n h at dinh. Nhtfng tieu chuan chu yeu de kiem

tra,

d an h gia chu 
yeu gom:

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Chuong 8: To chuc va quart !y kiem toan

■ Tinh doc lap, trung thtfc va khach quan.
- Trinh do chuyen mon va phan cong.
- Nang liic tu van.

- Van de tuyen dung nhan vien.
• Chinh sach phat trien nghiep vu.
- Chmh sach de bat.

- Tiep nhan va duy tri khach hang.

- Cong viec kiem tra doi vdi hoat dong kiem soat chat 
ltfdng kiem toan.

Cac tieu chuan tren la can ctf de cac cap kiem soat chat

•) 9 9

luong hoat dong kiem toan to chUc thiic hien kiem tra, danh gia

chat ltfdng hoat dong kiem tonn doi vdi tUng doanh nghiep kiem
toan. tUng chi nhanh hay van phong kiem toan; doi vdi KTV 
cung nhu van dung trong kiem soat chat ltidng tting cuoc kiem 
toan (khi can thiet). Khi to chiic thtfc hien kiem soat chat ltidng 
hoat dong kiem toan, cAn thiet ton trong quy dinh va htidng 
d'&n trong chuan mtic chuyen mon - Chuan mtic so' 220 - “Kiem 
soat chat ltidng hoat dong kiem toan”.

</div>
(180)<div class='page_container' data-page=180>

GIAO TRiNH LY THUYET KIEM TOAN

Phu luc so 1 (Bieu 8.1) 
Mau ke hoach ch ien ltftfc # •

(De hudng d d n va th a m khao)

CONG TY KIEM TOAN:

KE HOACH CHIEN L l/d C

Khach hang:... Ngtfdi lap:... N gay...

Nam tai chinh:... Ngtfdi duyet:... N gay...

Dac diem khach hang: (qui mo ldn, tin h c h a t

p h iic tap, d ia ban rong hoac kiem todn nhieu nam).

Yeu cau:

- Ke hoach chien lUdc dUdc lap cho cac cuoc kiem toan ldn 
ve qui mo, tinh chat phiic tap, dia ban rong hoac kiem toan

BCTC nhieu nam;

- Ke hoach chien lUdc do ngUdi phu trach cuoc kiem toan

l&p va dUdc Giam doc (ho&c ngudi diing dau) ddn vi phe duyet;

* Nhom kiem toan phai tuan thu cac quy dinh cua cong ty
va phuong hudng ma Giam doc da duyet trong ke hoach chien

lUdc;

- Trong qua trinh lap ke hoach kiem toan tong the va
thiic hien kiem toan neu phat hien nhiing van de khac biet vdi
nhan dinh ban dau cua Ban giam doc thi phai bao cao kip thdi
cho Ban giam doc de co nhiing (lieu chinh phu hdp.

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Chuong 8: To chCrc va quan iy kiem toan
1 » ' ■ • mm

Noi d u n g va cac b u d c c o n g viec

c u a ke h oach c h i e n ltfcfc

1/ Tinh hinh kinh doanh cua k h a c h h a n g (tong hcfp thdng

tin ve linh viic hoat dong, loai hinh doanh nghiep, hinh thiic sd

hiiu, cdng nghe san xuat, to chiic bo may quan ly va thiic tien 
hoat dong ciia dan vi) dac biet lifu y den nhiing noi dung chu

veu nhif: Dong luc canh tranh, phan tich thai cuc kinh doanh

cua d oanh nghiep cung nhif cac yeu to" ve san pham, thi trudng

tieu thu, gia ca va cac hoat dong ho tro sau ban hang...

2/ Xac dinh nhiing van de lien quan den BCTC n h u che

do ke toan, c h u a n mifc ke toan ap clung, yeu cau ve lap BCTC

va quyen h an cua cong ty;

3/ Xac dinh viing rui ro chu yeu cua doanh nghiep va anh

hifdng cua nd tdi BCTC (danh gid ban dau ve rui ro tiem tang
ra rui ro kiem soat):

4/ D a n h gia he thong kiem soat noi bo;

5/ Xac dinh cac muc tieu kiem toan trong tam va phudng
phap tiep can kiem toan;

6/ Xac dinh nhu cau ve sif hdp tac cua cac chuyen gia:
Chuyen gia tif van phap luat, KTV noi bo, KTV khac va cac
chuyen gia khac nhif ky sif xay diing, ky sU nong nghiep...

7/ Du kien nhom trudng va thdi gian thiic hien;

8/ Giam doc duyet va thong bao ke hoach chien lUdc cho

nhom kiem toan. Can cu ke hoach chien luoc da duoc phe duyet,

trifdng nhom kiem toan lap ke honch kiem toan tong the va

•t

chuong trin h kiem toan.

Hoc vien Tai chinh o 41

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Phu luc so 2 (Bieu 8.2)• •

/ *p 1 *)

Mau ke hoach kiem toan to n g th e

(De hudng dan va tham khao)

CONG TY KIEM TOAN:

K E H O A C H K IE M T O A N T O N G T H E

• •

Khach hang:... Ngtfdi lap:... N gay...

Nam tai chinh:... Ngtfdi duyet:... N gay...

1- Thong tin ve hoat dong cua k hach hang:

- Khach hang: Nam dau: Q] ThUdng xuyen: j j
Nam thii:...

- Ten khach hang:...

- Tru stf chinh:... Chi nhanh: (so

luting, die

diem)

...

- Dien thoai:... Fax:...Email:...

- Ma so thue:...

- Giay phep hoat dong

(giay phep dau tu, chting nhan

ddng ky kinh doanh)

...

- Linh viic hoat dong:

(san xuat thep, du lich khach san

san gon,...)

...

- Dia ban

h

;t dong: (cd

niidc, co chi nhanh 6 ntidi

ngoai,...)

...

- Tong so' von phap dinh:... Von dau tu:...

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(183)<div class='page_container' data-page=183>

Chuong 8: To chuc va quart ly kiem toan

- Tong so von vay:... Tai san thue tai chinh:...
- Thdi gian hoat dong: (ti(. den... hoac khong co thdi
han)...

- Hoi dong quan tri: (so lifting thanh vien, danh sach
ngiitii chii chot)...

- Ban Giam doc: (so litting thanh vien, danh sach)...
- Ke toan trifdng: (ho ten, so nam dd lam viec ti Cdng ty)

Cong ty me, doi tac (lien doanh):...
- Tom tilt cac quv che kiem soat noi bo cua khach
hang:...

- Nang life quan ly cua Ban Giam doc:...
- Hieu biet chung ve nen kinh te co anh hifdng den hoat
dong cua khach hang:...

- Moi trUdng va linh vifc hoat dong cua khach hang:

+ Yen cau moi trifdng...
+ Thj trifdng va canh tranh...
- Dac diem hoat dong kinh doanh va cac bien doi trong

cong nghe SXKD:

+ Rui ro kinh doanh...
+ Thay doi qui mo kinh doanh va cac dieu kien bat ldi:

+ . . .

ty

- Tinh hinh kinh doanh cua khach hang (san pham, thi 
triidng, nha cung cap, chi phi, cac hoat ddng nghiep vu):

</div>
(184)<div class='page_container' data-page=184>

+ Nhting thay doi ve viec ap dung tien bo khoa hoc ky
th u at hay ky thuat mdi de san xuat ra san pham:

+ Thay doi nha cung cap...
+ Md rong hinh thiic ban hang (chi nhanh ban hang)

+ ...

2- Hieu b iet ve he th on g ke toan va he th on g k iem 
soat noi bo:• •

Can cii vao ket qua phan tich, soat xet sd bo BCTC va tim
hieu hoat dong kinh doanh cua khach hang de xem xet miic do
anh hudng tdi viec lap BCTC tren cac goc do:

+ Cac chinh sach ke toan khach hang dang ap dung va
nhiing thay doi trong cac chinh sach do...

+ Anh hiidng cua cong nghe thong tin va he thong may vi
tin h ...

+ Anh hifdng cua cac chinh sach mdi ve ke toan va kiem
toan...

+ Doi ngu nhan vien ke toan...
+ Yeu cau ve bao cao...

- % O

A ' , 1 A \ a / 1 • * A ô ã . • * • 1 • ^

Ket luan va danh gia ve m oi trtfdng k iem soat, he 
thon g ke toan, h*' hong kiem soat noi bo la d an g tin cay 
va co hieu qua:

Cao Q Trung binh Q Thap Q]

</div>
(185)<div class='page_container' data-page=185>

Chuong 8: To chuc va quart ly M em todn

■ B — - " ■ ■ g g g g ■ f '

3- Danh gia rui ro va xac dinh mtfc do tron g yeu:

- D anh g ia rui ro:

+ Danh gia rui ro tiem tang:

Cao Trung binh Q Thap Q

+ Danh gia rui ro kiem soat:

Cao Q] Trung binh Q Thap Q]

+ Tom tat, danh gia ket qua cua he thong kiem soat noi
bo:

- Xac d in h m iic do trong yeu:

Chi tieu chu yeu de xac dinh miic do trong yeu la:

Nam nay Nam trudc

- Doanh thu
- Chi phi.

- Ldi nhuan sau thue

- Tai san luu dong va dau tu NH
- Tai san co" dinh va dau tu DH
- Nguon von

- Chi tieu khac

Ly do liia chon miic do trong y e u :...
Xac dinh miic trong yeu cho tifng muc tieu kiem toan

Kha nang co nhutng sai sot trong yeu theo kinh nghiem
cua nhutng nam trudc va rut ra tU nhiing gian lan va sai sot pho

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(186)<div class='page_container' data-page=186>

bien. Xac dinh cac nghiep vu va stf kien kiem toan phiic tap bao

gom ca kiem toan nhiing tfdc tmh ke toan.

- PhtfOng phap kiem toan doi vdi cac khoan muc:

+ Kiem tra chon m au... ...
+ Kiem tra cac khoan muc chu yeu...
+ Kiem tra toan bo 100%...
4- Noi d u n g t lich t r i n h va p h a m vi c u a c a c t h u t u c
k ie m to an :

- Danh gia nhiing thay doi quan trong cua cac vung kiem
toan....

•I

- Anh htfdng cua cong nghe thong tin ...
- Cong viec kiem toan noi bo...
5- Phoi h o p chi dao , g ia m sat, k i e m t r a :

• Stf tham gia cua cac KTV
khac

- Stf tham gia cua chuyen gia ttf van phap luat va cac
chuyen gia thuoc linh vtfc khac... So
ltfdng ddn vi trtfc thuoc phai kiem toan...

- Ke hoach thdi gian...
- Yeu cau nhan stf:...
+ Giam doc (Pho Giam doc) phu trach...
+ Trtfdng phong phu trach...

+ Trtfdng nhom kiem toan...

</div>
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Chuong 8: To chuc va quan iy kiem toan
9

+ Trd ly kiem toan 1...

_ •}

+ Trd ly kiem toan 2... ...

6- Cac van de khac:
- Kiem toan sd bo;

- Kiem ke hang ton kho;

- Kha nang lien tuc hoat dong kinh doanh cua ddn vi;
- Nhiing van de dac biet phai quan tam;

- - Diuu khoan cua hdp dong kiem toan va nhufng trach
nhiem phap ly khac;

- Noi dung va thdi han lap bao cao kiem toan hoac nhiing
thong bao khac du dinh giii cho khach hang.

■I # •} f f

7- Tong hop ke hoach kiem toan to n g the:

!

T h lV

tii

■ You to hoiic

1

kh o a n m u c 
1 q u a n t r o n g

jRui ro 
tiem 
ta ng

( ._____

Rui ro 
kiem

soat
L___ —,

Mifc 
! trong

1 yeu

Phtfdng

phap kiem

toan

L_

-Thu tuc•

kiem
toan

Tham
c h ie u

1 1
r
_____
9
w
•
4

. Phan loai chung ve khach hang:

Rat quan trong Q] Quan trong Q B inh thtfdng Q j

. Khac:

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Phu lu c so 3 (Bieu 8.3)

Mau chtfdng trinh kiem toan

(De hitdng d d n va th a m khao)

CONG TY KIEM TOAN:

C H l/O N G T R IN H K IE M T O A N

%

Khach hang:... Ngtfdi lap:... Ngay.

Nam ta i ch inh:... Ngtfdi duyet:... Ngay.

Danh muc cac phan hdnh

1. Phan tong hop Tham

chieu

2. He thong ke toan va kiem soat noi bo B

3. Von bang tien

4. Cac khoan dau ttf ng&n han

5. Cac khoan phai thu

E

6. Hang ton kho

7. Tai san ltfu dong khac G

8. Chi stf nghiep H

9. TSCD hutu hinh

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Chuong 8: To chuc va quan ly kiem toan

17. Nguon von, quy va ldi nhuan chufa phan
phoi

21. Chi phi ban hang, chi phi quan ly doanh
nghiep

10. TSCD vo hinh va TSCD khac

11. Cac khoan dau tu dai han f K

12. Chi phfXDCB dd dang

13. Cam co", ky cUdc, ky quy dai han __ M

14. Cac khdan phai tra ngan han |__N

15. Cac loai thue

16. Vay va nd dai han

18. Nguon kinh phi |___R_

19. Doanh thu

20. Gia von hang ban

22. Thu nhap khac

23. Chi phi khac X

24. khac I VV

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GIAO TRINH LY THUYET KIEM TOAN

CONG TY KIEM TOAN:

CHl/dNG TRINH KIEM TOAN VON BANG TIEN

Ten k h a ch hang:...N am T d i ch in h :...

T rudng nhom kiem todn:..,...N gay:....

N h un g ngudi tro n g nhom kiem todn:...

N gudi so a t xet 1:....Ngay:...

N gudi so a t x et 2:....*...Ngay:...

% % "P

I- Tdi lieu yeu cau kh ach h a n g ca n ch u a n bi:

' 1 f Bien ban kiem ke cuoi ky

(Trtfdng hdp KTV khong chiing kien viec kiem ke tai thdi

diem kiem ke thi can thiet phai phoi hdp vdi khach hang td

chiic kiem ke bat thtfdng tai thdi diem kiem toan va cong (+), 
trCf (-) lui de xac dinh lai so dtf thtfc te tai thdi diem ket thuc' ' • • m m

nam tai chinh).

2 / Cd sd gidi quyet chenh lech (neu co chenh lech khi kiem

3 / Ban xac nhan so d u cua cac tdi khoan tai Ngan hang
4 / So phu Ngan hang

5 / So Cai
6 / So Quy
ke)

71 Sochi tiet Tien m at va so chi tiet Tien giti Ngan hang 
8/ Cac loai giay td cd lien quan

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Chuong 8: To chuc va quan / / kiem toan

II- M uc tieu • kiem todn:

- H ien htifu, d a y So dtf von bang lien phan anh tat cd cac

d u , c h i n h xac:

khoan tien co trong quy, tai ngan hang, 
dang chuyen la cd thtfc va difdc ghi chep \ 
dung va day du

■ - Q u y e n va i Tot ca cac khoan hien co thuoc sd htfu cua '
j n g h ia vu:

| cong ty

j - D a n h gia:

So du: von bdng tien phan anh tren Bdng 
can doi ke todn dtfdc danh gid dung dan

* T r i n h bay va jSo dtf von bang tien phai dtfdc trinh bay,

1 c o n g bo: phan loai va cong bo day du \

III- T hu tuc kiem todn:

\

[ Trinh ttf kiem todn

Ngoai le Ngtfdi
thtfcm

hien ky
l nam

chieu Col

khdng

Da
lam rd

\AJ T hu tu c p h a n tich

!

1. S tf bien dong chi tieu tien mat, 
tien gtfi ngan hang qua cac nam

2. Tim hieu he thong thanh todn 
1cua ddn vi chu yeu qua Ngan hang

hay bdng tien mat

3. Tim hieu he thong kiem soat noi 
bo ve phan von bdng tien cua ddn 
vi xem co dam bdo cac nguyen tac 
sau:

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- Nguyen tac phan cong phan 
nhiem

- Bat kiem nhiem

- Phe chuan, phan cap quan ly doi
vdi tien mat

BI Thii tu c kiem todn ch i tiet

I- T ie n m a t

1. Doi chieu giiCa bien ban kiem ke 
vdi So Quy, so chi tiet va So Cai de 
dam bdo so dii dd ditac trinh bay 
tren Bdng Can doi ke todn la hap

ly-2. Doc liidt qua So Quy de phat 
hien nhiing nghiep vu bat thiidng

va tien hdnh kiem tra, doi chieu vdi 
cac chiing tii goc de dam bdo viec 
trinh bay la dung va phii hdp.

3a. Chon...thdng bat ky va moi
thdng chon...nghiep vu tren So
Cai (hoac So chi tiet) de doi chieu 
sii khdp dung giUa so ke todn va 
chiing tii goc ve noi dung, ngay, 
thdng, so tien. Ddng thdi kiem tra 
sii chap thuan cua ngiidi co tham 
quyen cua khach hang.

. Neu ket qua tot: Chap nhan.

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Chuong 8. To chuc va quart ly kiem toan

!. N eu ket qua xau: M d rung ph a m '

-- i

---1

\------- 1

! j

Ivi kiem tra chi tiet

j i

i
{■

\3b. C h o n ... thdng bat kv vd j 1

. 1

imoi th d n g chon... chtfng ttf de' j i;

d a m bao viec g h i so (So quy, So chi\ 
tiet va S o Cai) la phii help.

i I

j4. C h o n ... nghiep vu trtfdc ngay

j ket th u c nien do vd... nghiep
I vu sau ngay ket thue men do de\
I kiem tra th u tuc p h a n chia nien d o

I * I

j cua kh a ch h a n g Id d u n g dan vd

''phu hdp.

ill- T ien giifi Ngan h a n g va Tien
I

Idang c h u y e n

1. Xem xet co tdi khoan ndo dtfdc 
xac n h a n m a d d het so d tf ttf nam 
trtfdc khong. B a t ky tdi khoan ndo 
cung deu p h a i dtfdc xac nhan.

12. Lap bang doi chieu so d tf ngan

\a. Kiem tra cong ddn. Xem xet cac 
\khodn bat thtfdng (co gid tri ldn).

b. Doi chieu so d tf tren so chi tietl

jucft So Cai vd so p h u ngan hang

\Vao ngay ket th u c n a m tdi chinh.

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i\ Kiem tra bdng doi chieu cua 2 
thdng bat ky doi vdi tting tai khoan 
\de xem xet cac khoan bat thtfdng vd

I xac dinh lai thdi gian, tinh chinh 
'xac. Dong thdi, kiem tra stf chap 
|thuan cua ngtfdi cd tham quyen.

3. Thu thap thtf xac nhan ciia ngan 
\hang vd kiem tra ghi nhan trong so

ke todn cua dc/n vi.

Gidi thich cac khoan chenh lech

1 - ...

\neu co tai thdi diem khoa sd.

j- Kiem tra lai tat cd cac khoan tien 
£>tfi chtfa dtfdc ghi vuo ngay cuoi ky,

vdi so phu ngan hang sau ngay

j khoa so.

j4. Xem xet khoan tien dang chuyen 
\dtfdc liet ke phan anh. trong "Tien 
|dang chuyen" la hdp ly (xem xet

khoan tien cd gid tri ldn).

i
i

a. Doi chieu vdi so Tien giti ngan 
hang, phieu chuyen tien ngan hang
've ngay, so tien, dien gidi.

b. Doi chieu vdi sd phu ngan hang

tcuoi nam, phan chia nien do ve 
[ngay, sd tien, dien giai. Ghi chu

'cac khoan tien gtfi dtfdc ngan hang 
phan anh sau ngay ket thuc nam
tdi chinh.

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Chuong 8: To chuc va quan ly kiem toan

,c. Xem xet cac kliodn tien gtfi dtfdc

I n g a n ha n g g h i chep trong khoang\ 
Ithdi g ia n hdp ly (1 - 2 ngay sau\

ngay ddn vi g h i so).

d. X e m xet B C T C n a m trtfdc uaj

giay td la m viec n a m nay de thay j 
dtfdc cac d tf lieu doi chieu dd*co\ 
trong ho sd.

C. Thu tuc kiem todn bo sung
- X e m xet cac kh o a n so d tf ngoai te

dd dtfdc d a n h gid theo ty gid giao 
dich binh quan lien ngan hang tai 
ngay ket th u c n a m tdi chinh.

- Cac thii tuc kh a c (neu co)

IV- Ket lu a n vd kien nghi:

A. Ket l u a n ve m u c tieu kiem to a n :• •

B- Kien nghi:

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GIAO TRiNH LY THUYET KIEM TOAN

C- Cac van de can tiep tuc th eo doi tron g nhufng 
dot kiem toan sau:

Ngay hoan thanh:
Ngtfdi thuc hien:..

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Chuong 8: To chuc va quam ly kiem toan

C A U H O I O N T A P C H l / O N G 8

A. cAU HOI 'I'll LUAN

1. Lam ro nhufng cong viec chu yeu cua KTV trong btfdc

c h u a n hi kiem toan?

2. Cac bade cong viec irong to chute mot cuoc kiem toan
BCTC tu' sau khi doanh nghiep kiem toan da ky ket Hop dong
cung cap dich vu kiem toan?

.‘i Noi dung cac cong viec trong khau lap ke hoach kiem
toan tong the (Overall Audit Plan)?

4. Noi dung cac cdng viec trong khau soan thao chtfdng
trinh kiem loan ddi vdi tu'ng loai nghiep vu va tufng sd dtf tai
khoan?

Tai sao can thiet nghidn ctiu. danh gia he thdng ke
toan va cac quy che kiem soat ndi bo trong giai doan thtfc hien
ku hoach kiem toan? Ndi dung cung viec va pham vi trong tam
cua cdng viec?

(5. Lam rd thtfc chat ndi dung cong viec kiem toan tung bd
phan tron HCTC?

7. Bao cao kiem toan ve BCTC: Noi dung chu yeu; Trinh
■#

ttf. thu tuc lap; Cac loai y kien nhan xet cua KTV va dieu kien

dtfa ra y kien.

5. Cac su kien sau ngay ket thuc nien do ke toan? sau
ngay ky bao cap kiem toan? Nguyen tac chung va pham vi trach

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GIAO TRINH LY THUYET KIEM TOAN

nhiem cua KTV ve giai quyet cac su kien sau ngay ky bao cao
kiem toan?

9. Cac ky thuat cua khao sat cd ban ap dung trong thuc
hien KHKT BCTC? Muc tieu ap dung tUng ky th u at do9

B. CAU HOI TRAC NGHIEM

Hay chpn cac cau trd ldi dung, d ien vao cho trong 
hoac siia n h iin g cho sai trong cac cau hoi sau:

1. Tim hieu hoat dong kinh doanh cua khach hang la mot
cong viec tat yeu trong to chUc cuoc kiem toan BCTC

a. Dung b. Sai

2. Toan bo ke hoach kiem toan deu do KTV chinh (TrUdng
nhom) xay dung

a. Dung b. Sai

3. Trong giai doan thuc hanh kiem toan (thuc hien ke

hoach), KTV can danh gia lai toan bo cac khau KSNB

a. Dung b. Sai

4. Khi pham vi kiem toan bi han che khong lo'n, KTV van
co the dua ra y kien “Chap nhan toan phan”

a. Dung b. Sai

5. Dieu kien lap bao cao kiem toan “Ngoai trtf” va bao cao
kiem toan “Bat dong” la giong nhau ve ban chat

a. Dung b. Sai

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Chuong 8: To chuc va quan ly kiSm toan

6. KTV se the hien loai y kien “Chap nhan tiing phan”
trong trtfdng hop:

a. Pham vi kiem toan hi gidi han nghiem trong
h. Pham vi kiem toan hi gidi han miic do nho
c. Con co su hat dong vdi cac nha quan ly khach
hang ve mot vai ho phan tren BCTC

d. Tat ca cac triidng hdp tren

e. Khong phai mot trong cac triidng hdp tren

7. Khi pham vi kiem toan hi han che ma khong the viidt
qua, KTV se lap bao cao kiem toan dang... Hoac

dang...

8. Khi nhan diidc thong bao tii khach hang ve cac sii kien
sau ngay ky bao cao kiem toan nhtfng trtfclc ngay phat hanh
BCTC, cong viec tiep theo cua KTV la...

9. Ba cong viec trong giai doan ket thuc cong viec kiem
toan la:

a. Lap Bao cao kiem toan...
b. Lap ke hoach kiem toan...
c. Hoan chinh ho sd kiem toan...
10. Khi KTV cho rhng “gia dinh ve hoat dong lien tuc” bi
vi pham trong trinh bay BCTC thi khong bao gid lap bao cao

kiem toan dang...

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GIAO TRiNH LY THUYET KIEM TOAN

D A N H M U C TAI L IE U T H A M K H A O

1. Giao trinh kiem toan Hoc vien Tai chinh, Nxb Tai
chinh. Ha Noi, 2004

2. Giao trinh kiem toan Trtfdng Dai hoc Kinh te TP. Ho
Chi Minh, Nxb Thong ke, 2004.

3. Kiem toan - Alvin A.Arens va Jam es K.Loebbecke, Nxb

Thong ke, 1995.

4. He thong Chuan mtfc kiem toan Viet Nam- Bo Tai chinh.
5. He thong chuan muc kiem toan quoc te - Dtf an ke toan
kiem toan (EURO-TAP VIET), Nxb Tai chmh, Ha Noi, 2000.

6. Kiem toan noi bo hien dai, Nxb Tai chinh, Ha Noi, 2000.
7. Vai tro cua kiem toan Nha ntfdc trong cong cuoc cai
cach nen hanh chinh Nha ntfdc, Nxb Chinh tri quoc gia, 2003.

S. So tay kiem toan - Dtf an ke toan kiem toan (EURO-
TAP VIET). Nxb Tai chinh, Ha Noi, 1998.

9. Cam nang kiem toan - Dtf an ke toan kiem toan
(EURO-TAP VIET), Nxb Tai chinh, Ha Noi, 2000

10. Giao trinh kiem toan Trtfdng Dai hoc Kinh te quoc
dan.

11. Cac van ban phap quy ve kiem toan cua Viet Nam.
12. Nhtfng chuan mtfc va nguyen tac kiem toan quoc te -
Cong ty Kiem toan Viet Nam (VACO), 1992.

13. Principles of Auditing, Megs, Whitington, Panv,
Meigs Minth Edition, 1989.

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