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AUDITING - Teacher - Topic 6 - Hoan thanh KT

Caùc chuaån möïc vaø che? ñoä ke? toaùn

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caùc chuaån möïc vaø cheá ñoä keá toaùn hieän haønh (hoaëc ñöôïc chaáp nhaän), caùc nguyeân taéc vaø phöông phaùp keá toaùn ñöôïc aùp duïng, caùc öôùc tính vaø xeùt ñoaùn quan troïng cuûa Giaùm ñoác cuõng nhö caùch trình baøy toång quaùt caùc baùo caùo taøi chính. Chuùng toâi cho raèng coâng vieäc kieåm toaùn cuûa chuùng toâi ñaõ ñöa ra nhöõng cô sôû hôïp lyù ñeå laøm caên cöù cho yù kieán cuûa chuùng toâi. 18 Thí d m u Báo cáo ki m toán (tt)
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3/02/2012 7 Nguy n Trí Tri – UEH, 2012 YÙ kieán cuûa kieåm toaùn vieân : "Theo yù kieán cuûa chuùng toâi, baùo caùo taøi chính ñaõ phaûn aùnh trung thöïc vaø hôïp lyù treân caùc khía caïnh troïng yeáu tình hình taøi chính cuûa coâng ty ABC taïi ngaøy 31/12/X, cuõng nhö keát quaû kinh doanh vaø caùc luoàng löu chuyeån tieàn teä trong naêm taøi chính keát thuùc taïi ngaøy 31/12/X, phuø hôïp vôùi chuaån möïc vaø cheá ñoä keá toaùn Vieät Nam hieän haønh vaø caùc quy ñònh phaùp lyù coù lieân quan./. Haø Noäi, ngaøy... thaùng... naêm... COÂNG TY KIEÅM TOAÙN XYZ Giaùm ñoác Kieåm toaùn vieân (Hoï vaø teân, chöõ kyù, ñoùng daáu) (Hoï vaø teân, chöõ kyù) Soá ñaêng kyù haønh ngheà... Soá ñaêng kyù haønh ngheà... 19 Thí d m u Báo cáo ki m toán (tt) Nguy n Trí Tri – UEH, 2012 square4 Teân vaø ñòa chæ coâng ty kieåm toaùn square4 Soá hieäu baùo caùo kieåm toaùn square4 Tieâu ñeà square4 Ngöôøi nhaän square4 Ñoaïn môû ñaàu square4 Phaïm vi kieåm toaùn square4 YÙ kieán cuûa kieåm toaùn vieân square4 Ñòa ñieåm vaø thôøi gian laäp baùo caùo kieåm toaùn square4 Chöõ kyù vaø ñoùng daáu 20 Các y ế u t c ơ b n c a báo cáo ki m toán Nguy n Trí Tri – UEH, 2012 square4 Ñoái töôïng kieåm toaùn square4 Naêm taøi chính ñöôïc kieåm toaùn square4 Phaân ñònh traùch nhieäm square4 Ñôn vò ñöôïc kieåm toaùn: laäp BCTC square4 Coâng ty kieåm toaùn: ñöa ra yù kieán veà BCTC 21 Đ o n m đầ u
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3/02/2012 8 Nguy n Trí Tri – UEH, 2012 square4 Phaïm vi kieåm toaùn Chuaån möïc kieåm toaùn square4 Baûo ñaûm hôïp lyù square4 Coâng vieäc kieåm toaùn vieân ñaõ thöïc hieän square4 Phöông phaùp kieåm toaùn (choïn maãu, …) square4 Ñaùnh giaù (caùc nguyeân taéc vaø PP keá toaùn aùp duïng, caùc öôùc tính keá toaùn, vieäc trình baøy BCTC,…) 22 Ph m vi và c ă n c th c hi n cu c ki m toán Nguy n Trí Tri – UEH, 2012 square4 YÙ kieán chaáp nhaän toaøn phaàn Khoâng coù ñoaïn nhaán maïnh Coù ñoaïn nhaán maïnh square4 YÙ kieán chaáp nhaän töøng phaàn Daïng ngoaïi tröø Daïng tuøy thuoäc vaøo square4 YÙ kieán khoâng chaáp nhaän (yù kieán traùi ngöôïc) square4 YÙ kieán töø choái (khoâng theå ñöa ra yù kieán) 23 Ý ki ế n c a ki m toán viên v BCTC Nguy n Trí Tri – UEH, 2012 xrhombus Báo cáo tài chính không có sai l ch tr ng y ế u.
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