AUDITING - Teacher - Topic 5 - Bchung KT

AUDITING - Teacher - Topic 5 - Bchung KT - B NG CH NG KI M...

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1 B NG CH NG KI M TOÁN Nguy n Trí Tri - UEH, 2012 Nguy n Trí Tri – UEH, 2012 2 BAÈNG CHÖÙNG KIEÅM TOAÙN M c đ ích: square4 Gi i thích đượ c khái ni m & yêu c u v b ng ch ng ki m toán. square4 Hi u đượ c th t c để thu th p b ng ch ng ki m toán. N i dung: square4 Khái ni m & yêu c u c a b ng ch ng square4 Các th t c thu th p b ng ch ng. Nguy n Trí Tri – UEH, 2012 3 1. Khái ni m và yêu c u c a b ng ch ng ki m toán
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2 Nguy n Trí Tri – UEH, 2012 4 KHAÙI NIEÄM BAÈNG CHÖÙNG KIEÅM TOAÙN “B ng ch ng ki m toán là t t c các tài li u, thông tin do ki m toán viên thu th p đượ c liên quan đế n cu c ki m toán và d a trên các thông tin này ki m toán viên hình thành nên ý ki ế n c a mình. B ng ch ng ki m toán bao g m các tài li u, ch ng t , s k ế toán, báo cáo tài chính và các tài li u, thông tin t nh ng ngu n khác.” Theo VSA 500 - B ng ch ng ki m toán Nguy n Trí Tri – UEH, 2012 B ng ch ng N ph i thu: Hi n h u? Chi phí: Đầ y đủ ? HTKSNB: H u hi u? Th nghi m KS Th nghi m CB 5 KHAÙI NIEÄM BAÈNG CHÖÙNG KIEÅM TOAÙN Nguy n Trí Tri – UEH, 2012 YEÂU CAÀU CUÛA BAÈNG CHÖÙNG * Thích h p. - Tính đ áng tin c y. - S phù h ơ p m c tiêu ki m toán. * Đầ y đủ . VSA 500 : Kieåm toaùn vieân phaûi thu thaäp ñaày ñuû caùc baèng chöùng kieåm toaùn thích hôïp cho moãi loaïi yù kieán . 6
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3 Nguy n Trí Tri – UEH, 2012 Độ tin c y c a b ng ch ng ki m toán Nh ng nhân t chính nh h ưở ng đế n độ tin c y c a b ng ch ng ki m toán: xrhombus D ng b ng ch ng xrhombus Ngu n g c c a b ng ch ng Các nhân t khác: xrhombus N ă ng l c chuyên môn và s hi u bi ế t c a ng ườ i cung c p thông tin. xrhombus H th ng ki m soát n i b xrhombus S k ế t h p gi a các b ng ch ng xrhombus Kinh nghi m t các l n ki m tra tr ướ c xrhombus K ế t qu các th t c ki m toán, k c các sai sót ho c gian l n đ ã đượ c phát hi n 7 Nguy n Trí Tri – UEH, 2012 Độ tin c y c a b ng ch ng ki m toán B ng ch ng v t ch t (ch ng ki ế n ki m kê…) B ng ch ng tài li u: hóa đơ n, y nhi m chi… B ng ch ng ph ng v n: b ng câu h i… D ng b ng ch ng Thí d : Hi n h u / độ tin c y Độ tin c y cao Độ tin c y th p Hàng t n kho 8 Ki m kê Ki m tra hóa đơ n mua hàng Nguy
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