AUDITING - Teacher - Topic 4 - CBKT

Square4 khi naøo ktv gaëp rrkt square4 ruûi ro

Info icon This preview shows pages 8–11. Sign up to view the full content.

View Full Document Right Arrow Icon
square4 Khi naøo KTV gaëp RRKT square4 Ruûi ro vaø xaùc suaát square4 Ruûi ro vaø troïng yeáu 23 Nguy n Trí Tri – UEH, 2012 Ruûi ro kieåm toaùn square4 Taïi sao phaûi tìm hieåu RRKT: square4 Xuaát phaùt töø laáy maãu kieåm toaùn square4 Quan ñieåm tieáp caän theo ruûi ro square4 Yeâu caàu cuûa chuaån möïc: RRKT caàn ñöôïc giôùi haïn trong möùc chaáp nhaän ñöôïc. square4 Xaùc ñònh noäi dung, thôøi gian vaø phaïm vi cuûa caùc thuû tuïc kieåm toaùn 24
Image of page 8

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
3/02/2012 9 Nguy n Trí Tri – UEH, 2012 Ruûi ro kieåm toaùn square4 Hai möùc ñoä ruûi ro square4 RRKT ôû möùc ñoä toång theå BCTC square4 RRKT ôû möùc ñoä khoaûn muïc square4 Ba yeáu toá cuûa RRKT square4 Ruûi ro tieàm taøng square4 Ruûi ro kieåm soaùt square4 Ruûi ro phaùt hieän 25 Nguy n Trí Tri – UEH, 2012 Ruûi ro kieåm toaùn 26 Ruûi ro tieàm taøng Ruûi ro kieåm soaùt Ruûi ro phaùt hieän Nguy n Trí Tri – UEH, 2012 Ruûi ro tieàm taøng “Laø ruûi ro tieàm aån, voán coù do khaû naêng töøng nghieäp vuï, töøng khoaûn muïc trong baùo caùo taøi chính chöùa ñöïng sai soùt troïng yeáu khi tính rieâng leõ hoaëc tính goäp ma ëc duø coù hay khoâng coù heä thoáng kieåm soaùt noäi boä”. (Ñoaïn 4 VSA400) 27 Möùc ñoä baùo caùo taøi chính square4 Söï trung thöïc cuûa ngöôøi quaûn lyù square4 Kinh nghieäm vaø naêng löïc cuûa ngöôøi quaûn lyù square4 Söùc eùp baát thöôøng square4 Tính chaát ngaønh ngheà square4 AÛnh höôûng cuûa moâi tröôøng kinh doanh ñeán ngaønh ngheà Möùc ñoä khoaûn muïc square4 Tính nhaïy caûm cuûa khoaûn muïc square4 Söï phöùc taïp nghieäp vuï square4 Söï ñoøi hoûi xeùt ñoaùn square4 Tính nhaïy caûm cuûa taøi saûn
Image of page 9
3/02/2012 10 Nguy n Trí Tri – UEH, 2012 Ruûi ro kieåm soaùt “Laø ruûi ro xaûy ra sai soùt troïng yeáu trong töøng nghieäp vuï, töøng khoaûn muïc trong baùo caùo taøi chính khi tính rieâng leõ hoaëc tính goäp maø heä thoáng keá toaùn vaø heä thoáng kieåm soaùt noäi boä khoâng ngaên ngöøa heát hoaëc khoâng phaùt hieän vaø söûa chöõa kòp thôøi.” (Ñoaïn 5 VSA 400) 28 square4 Moâi tröôøng kieåm soaùt yeáu keùm square4 Thieáu thuû tuïc kieåm soaùt square4 Thuû tuïc kieåm soaùt khoâng höõu hieäu Nguy n Trí Tri – UEH, 2012 Ruûi ro phaùt hieän “Laø ruûi ro xaûy ra sai soùt troïng yeáu trong töøng nghieäp vuï, töøng khoaûn muïc trong baùo caùo taøi chính khi tính rieâng leõ hoaëc tính goäp maø trong quaù trình kieåm toaùn kieåm toaùn vieân vaø coâng ty kieåm toaùn khoâng phaùt hieän ñöôïc.” (Ñoaïn 6 VSA 400) 29 square4 Thôøi gian thöû nghieäm cô baûn square4 Noäi dung thöû nghieäm cô baûn square4 Phaïm vi thöû nghieäm cô baûn Nguy n Trí Tri – UEH, 2012 30 1. Keá toaùn kho kieâm nhieäm thuû kho 2. KTV chính khoâng giaùm saùt KTV phuï
Image of page 10

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Image of page 11
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern