cmkiemtoan_dot2_6cm - BO TAI CHNH HE THONG CHUAN MC KIEM...

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Unformatted text preview: BO TAI CHNH HE THONG CHUAN MC KIEM TOAN VIET NAM CHUAN MC SO 250 XEM XET TNH TUAN THU PHAP LUAT VA CAC QUY NH TRONG KIEM TOAN BAO CAO TAI CHNH (Ban hanh kem theo quyet nh 219/2000/Q-BTC Ngay 29/12/2000 Cua Bo trng Bo Tai Chnh) QUI NH CHUNG 1. Muc ch cua chuan mc nay la qui nh cac nguyen tac, thu tuc c ban va hng dan the thc ap dung cac nguyen tac, thu tuc lien quan en kiem toan vien va cong ty kiem toan khi xem xet tnh tuan thu phap luat va cac qui nh cua n v c kiem toan trong qua trnh kiem toan bao cao tai chnh. 2. Khi lap ke hoach va thc hien cac thu tuc kiem toan, khi anh gia ket qua va lap bao cao kiem toan, kiem toan vien va Cong ty kiem toan phai chu y en van e n v c kiem toan khong tuan thu phap luat va cac qui nh co lien quan co the anh hng trong yeu en bao cao tai chnh . Mac du trong mot cuoc kiem toan bao cao tai chnh khong the phat hien het moi hanh vi khong tuan thu phap luat va cac qui nh co lien quan. 3. Viec anh gia va xac nh hanh vi khong tuan thu phap luat va cac qui nh noi chung khong phai la trach nhiem nghe nghiep cua kiem toan vien va cong ty kiem toan. Trng hp phai xac nh hanh vi khong tuan thu phap luat va cac quy nh lam anh hng trong yeu en bao cao tai chnh th kiem toan vien va cong ty kiem toan phai tham khao y kien cua chuyen gia phap luat hoac c quan chc nang co lien quan. 4. Quy nh va hng dan ve trach nhiem cua kiem toan vien va cong ty kiem toan trong viec xem xet gian lan va sai sot trong mot cuoc kiem toan bao cao tai chnh c quy nh trong mot chuan mc rieng khac ma khong quy nh trong chuan mc nay. 1 5. Chuan mc nay ap dung cho cuoc kiem toan bao cao tai chnh va cung c van dung cho kiem toan thong tin tai chnh khac va cac dch vu lien quan cua Cong ty kiem toan . Chuan mc nay khong ap dung cho cuoc kiem toan tuan thu do Cong ty kiem toan thc hien c lap thanh hp ong rieng. Kiem toan vien va Cong ty kiem toan phai tuan thu cac quy nh cua chuan mc nay khi xem xet tnh tuan thu phap luat va cac quy nh trong qua trnh kiem toan bao cao tai chnh....
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This note was uploaded on 04/04/2010 for the course ACCOUTING ACCOUNTING taught by Professor Paigee.gee during the Spring '07 term at N.C. State.

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cmkiemtoan_dot2_6cm - BO TAI CHNH HE THONG CHUAN MC KIEM...

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