AUDITING - Teacher - Topic 4 - CBKT

Square4 sai l ệ ch ướ c tính c ? a t ổ ng th

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square4 Sai l ch ướ c tính c a t ng th là: [(111 : 26) x 96] - 111 = 300 (nh h ơ n m c tr ng y ế u) square4 K ế t lu n: N ph i thu c a khách hàng hi n h u trong th c t ế . 16 Nguy n Trí Tri – UEH, 2012 KEÁT QUAÛ KIEÅM TRA TOAØN BOÄ BAÙO CAÙO TAØI CHÍNH BAÛNG TOÅNG HÔÏP SAI LEÄCH CH Ư A ÑIEÀU CHÆNH (A) Sai leäch Aûnh höôûng ñeán Lôïi nhuaän tröôùc thueá Phaùt hieän Döï phoøng Nôï phaûi thu döôùi möùc Voán hoùa Taøi saûn coá ñònh Döï kieán Tính giaù Haøng toàn kho Xaùc nhaän Nôï phaûi thu TOÅNG HÔÏP 90 240 330 240 300 540 870 17 Nguy n Trí Tri – UEH, 2012 KEÁT QUAÛ KIEÅM TRA TOAØN BOÄ BAÙO CAÙO TAØI CHÍNH BAÛNG TOÅNG HÔÏP SAI LEÄCH CH Ư A ÑIEÀU CHÆNH (B) Sai leäch Aûnh höôûng ñeán Lôïi nhuaän tröôùc thueá Phaùt hieän Döï phoøng Nôï phaûi thu döôùi möùc Voán hoùa Taøi saûn coá ñònh Döï kieán Tính giaù Haøng toàn kho Xaùc nhaän Nôï phaûi thu TOÅNG HÔÏP 90 900 990 240 300 540 1530 18
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3/02/2012 7 Nguy n Trí Tri – UEH, 2012 KEÁT QUAÛ KIEÅM TRA TOAØN BOÄ BAÙO CAÙO TAØI CHÍNH BAÛNG TOÅNG HÔÏP SAI LEÄCH CH Ư A ÑIEÀU CHÆNH (C) Sai leäch Aûnh höôûng ñeán Lôïi nhuaän tröôùc thueá Phaùt hieän Döï phoøng Nôï phaûi thu döôùi möùc Voán hoùa Taøi saûn coá ñònh Döï kieán Tính giaù Haøng toàn kho Xaùc nhaän Nôï phaûi thu TOÅNG HÔÏP 50 750 800 140 300 440 1240 19 Nguy n Trí Tri – UEH, 2012 KEÁT QUAÛ KIEÅM TRA TOAØN BOÄ BAÙO CAÙO TAØI CHÍNH BAÛNG TOÅNG HÔÏP SAI LEÄCH CH Ư A ÑIEÀU CHÆNH (D) Sai leäch Aûnh höôûng ñeán Lôïi nhuaän tröôùc thueá Phaùt hieän Döï phoøng Nôï phaûi thu döôùi möùc Voán hoùa Taøi saûn coá ñònh Döï kieán Tính giaù Haøng toàn kho Xaùc nhaän Nôï phaûi thu TOÅNG HÔÏP 250 550 800 250 300 550 1350 20 Nguy n Trí Tri – UEH, 2012 Caùc nhaân toá aûnh höôûng ñeán vieäc xaùc laäp möùc troïng yeáu cuûa kieåm toaùn vieân: - Kinh nghieäm vaø xeùt ñoaùn ngheà nghieäp - Söï höõu hieäu vaø chi phí kieåm toaùn 21 Trong giai ñoaïn laäp keá hoaïch kieåm toaùn (thöôøng laø chöa coù soá lieäu chính thöùc), kieåm toaùn vieân seõ öôùc tính moät caùch hôïp lyù möùc troïng yeáu cho toång theå vaø cho töøng khoaûn möïc. Kieåm toaùn vieân seõ ñieàu chænh laïi trong giai ñoaïn hoaøn thaønh kieåm toaùn khi coù soá lieäu chính thöùc. Vaän duïng troïng yeáu
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3/02/2012 8 Nguy n Trí Tri – UEH, 2012 2. RUÛI RO KIEÅM TOAÙN 22 Nguy n Trí Tri – UEH, 2012 Ruûi ro kieåm toaùn Laø khaû naêng kieåm toaùn vieân ñöa ra nhaän xeùt khoâng thích hôïp veà baùo caùo taøi chính trong khi baùo caùo taøi chính coù sai leäch troïng yeáu.
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