AUDITING - Teacher - Topic 4 - CBKT

10 trong kieåm toaùn tr ọ ng y ế u nguy ễ n

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10 trong kieåm toaùn TR NG Y U Nguy n Trí Tri – UEH, 2012 Troïng yeáu ôû möùc ñoä toång theå ba ùo caùo taøi chính: La áy 1 tyû leä nhaát ñònh treân 1 chæ soá taøi chính ñeå tính möùc troïng yeáu cho toång theå BCTC. Thöôøng caùc coâng ty kieåm toaùn cho pheùp choïn 1 trong vaøi chæ soá thích hôïp nhaát ñeå tính möùc troïng yeáu cho toång theå BCTC. Thí duï: 5% lôïi nhuaän tröôùc thueá. 0.5% toång taøi saûn. 1% voán chuû sôû höõu. 0.5% toång doanh thu. 11 Ñeå laäp keá hoaïch kieåm toaùn Toång theå baùo caùo taøi chính Vaän duïng troïng yeáu Nguy n Trí Tri – UEH, 2012 Troïng yeáu ñoái vôùi töøng khoaûn muïc: laø sai leäch toái ña ñöôïc pheùp cuûa khoaûn muïc. Ñöôïc tính döïa treân cô sôû möùc troïng yeáu toång theå cuûa baùo caùo taøi chính. Phöông phaùp xaùc laäp: - Phaân boå möùc troïng yeáu toång theå cuûa baùo caùo taøi chính (thoâng thöôøng phaûi nhaân theâm tyû leä 1.5 – 2 tröôùc khi phaân boå) - Tyû leä phaàn traêm cuûa möùc troïng yeáu toång theå (thoâng thöôøng laø 50%) 12 Ñeå laäp keá hoaïch kieåm toaùn Ñoái vôùi töøng khoaûn muïc Vaän duïng troïng yeáu
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3/02/2012 5 Nguy n Trí Tri – UEH, 2012 Vuõ Höõu Ñöùc M t thí d Chính saùch cuûa coâng ty kieåm toaùn Möùc troïng yeáu toång theå (M1) = 5% Lôïi nhuaän tröôùc thueá Möùc troïng yeáu khoaûn muïc (M2) = 50% M1 Vaän duïng vaøo coâng ty ABC Lôïi nhuaän tröôùc thueá: 28.000 M1 = 28.000 x 5% = 1400 M2 = 50% M1 = 700 13 Nguy n Trí Tri – UEH, 2012 BAÛNG CAÂN ÑOÁI KEÁ TOAÙN Taøi saûn Tieàn 500 Nôï phaûi thu 20.000 Haøng toàn kho 19.500 Taøi saûn coá ñònh 40.000 Coäng 80.000 Phaûi traû ngöôøi baùn 24.400 Phaûi traû ngöôøi LÑ 600 Voán ñaàu tö CSH 50.000 LN chöa pp 5.000 Coäng 80.000 NÔÏ PHAÛI THU 31.12.200X Cty A 3.000 Cty B 2.200 Cty C 1.800 Cty D 1.000 Cty E 600 95 Cty khaùc 11.400 döôùi 500 Coäng 20.000 14 Nguy n Trí Tri – UEH, 2012 Vuõ Höõu Ñöùc Quy ế t đị nh c a ki m toán viên square4 Đố i v i n ph i thu, c n chú ý các th nghi m chi ti ế t s d ư , g i th ư xác nh n sau ngày khóa s (Gi s r i ro xác đị nh là trung bình) square4 Xác nh n các khách hàng A,B,C,D square4 Các khách hàng còn l i ch n m u để xác nh n: [(20.000 - 8.000) : 700] x 1,5 = 26 khách hàng (Giaû söû heä soá ruûi ro laø : 1,5) 15
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3/02/2012 6 Nguy n Trí Tri – UEH, 2012 Vuõ Höõu Ñöùc Thí d (ti ế p theo) square4 K T QU XÁC NH N N PH I THU square4 Khách hàng A,C,D đ úng. Khách hàng B sai 600, đơ n v đ ã đồ ng ý đ i u ch nh. Trong 26 khách hàng ki m tra m u có 2 khách hàng khai cao h ơ n s sách, s ti n là : 111, không có d u hi u gian l n, đơ n v đ ã đồ ng ý đ i u ch nh sai sót 111.
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