AUDITING - Teacher - Topic 4 - CBKT

Phaùt hieän vieäc aùp duïng caùc phöông

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Phaùt hieän vieäc aùp duïng caùc phöông phaùp ñaùnh giaù khoâng phuø hôïp hoaëc khoâng nhaát quaùn Xem xeùt phöông phaùp ñaùnh giaù maø ñôn vò söû duïng coù phuø hôïp chuaån möïc, cheá ñoä keá toaùn hieän haønh khoâng Xem xeùt phöông phaùp ñaùnh giaù coù ñöôïc aùp duïng nhaát quaùn khoâng Muïc tieâu kieåm toaùn: Ñaùnh giaù
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3/02/2012 20 Nguy n Trí Tri – UEH, 2012 58 Kieåm toaùn vieân phaûi chöùng minh raèng baùo caùo taøi chính ñöôïc trình baøy vaø coâng boá phuø hôïp vôùi yeâu caàu cuûa cheá ñoä, chuaån möïc keá toaùn hieän haønh Phaùt hieän vieäc trình baøy khoâng phuø hôïp hoaëc caùc coâng boá sai, thieáu Xem xeùt vaán ñeà trình baøy baùo caùo taøi chính: square4 Phaân loaïi khoaûn muïc square4 Vieäc caán tröø soá lieäu Xem xeùt caùc yeâu caàu veà coâng boá thoâng tin boå sung treân baùo caùo taøi chính Muïc tieâu kieåm toaùn: Trình baøy vaø coâng boá Nguy n Trí Tri – UEH, 2012 59 Th nghi m ki m toán TN ki m soát TN C ơ b n HT KSNB Th t c phân tích Th nghi m chi ti ế t HH, PS, Q&NV, ĐĐ , Đ G, GCCX, TB&CB Tóm t t các th nghi m ki m toán Nguy n Trí Tri – UEH, 2012 Caùc loaïi thöû nghieäm aùp duïng cho nôï phaûi thu 60 · Thöû nghieäm nghieäp vuï baùn haøng THUÛ TUÏC PHAÂN TÍCH Tính soá voøng quay nôï phaûi thu khaùch haøng THÖÛ NGHIEÄM CHI TIEÁT Göûi thö xaùc nhaän nô Kieåm tra khoùa soå baùn haøng Kieåm tra laäp döï phoøngï Thöû nghieäm baûn Thöû nghieäm kieåm soaùt
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