AUDITING - Teacher - Topic 4 - CBKT

3022012 18 nguy ễ n trí tri ueh 2012 muïc tieâu

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3/02/2012 18 Nguy n Trí Tri – UEH, 2012 Muïc tieâu kieåm toaùn: Hieän höõu 52 Kieåm toaùn vieân phaûi chöùng minh raèng caùc TAØI SAÛN VAØ NÔÏ PHAÛI TRAÛ maø ñôn vò khai baùo treân baùo caùo taøi chính thì hieän höõu trong thöïc teá Phaùt hieän caùc taøi saûn hoaëc khoaûn phaûi traû khoâng coù thöïc Kieåm keâ taøi saûn höõu hình Xaùc nhaän taøi saûn do ngöôøi khaùc quaûn lyù, söû duïng Kieåm tra giaù goác vaø lôïi ích töông lai cuûa taøi saûn voâ hình Xaùc nhaän nôï phaûi traû Kieåm tra chöùng töø nôï phaûi traû Nguy n Trí Tri – UEH, 2012 53 Kieåm toaùn vieân phaûi chöùng minh raèng caùc NGHIEÄP VUÏ maø ñôn vò khai baùo treân baùo caùo taøi chính thì phaùt sinh trong thöïc teá vaø thuoäc veà ñôn Phaùt hieän caùc nghieäp vuï khoâng coù thöïc hoaëc thuoäc veà ñôn vò Kieåm tra chöùng töø goác cuûa caùc nghieäp vuï phaùt sinh Kieåm tra giaùn tieáp thoâng qua kieåm tra söï hieän höõu cuûa taøi saûn vaø nôï phaûi traû Muïc tieâu kieåm toaùn: Phaùt sinh Nguy n Trí Tri – UEH, 2012 54 Kieåm toaùn vieân phaûi chöùng minh raèng caùc TAØI SAÛN thì thuoäc quyeàn kieåm soaùt cuûa ñôn vò vaø caùc KHOAÛN PHAÛI TRAÛ laø nghóa vuï cuûa ñôn vò Phaùt hieän caùc taøi saûn hoaëc khoaûn phaûi traû khoâng thuoäc veà ñôn vò Kieåm tra chöùng töø veà quyeàn sôû höõu/kieåm soaùt cuûa ñôn vò ñoái vôùi taøi saûn Kieåm tra veà nghóa vuï cuûa ñôn vò ñoái vôùi caùc khoaûn phaûi traû Muïc tieâu kieåm toaùn: Quyeàn vaø nghóa vuï
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3/02/2012 19 Nguy n Trí Tri – UEH, 2012 55 Kieåm toaùn vieân phaûi chöùng minh raèng ñôn vò ñaõ khai baùo treân baùo caùo taøi chính taát caû TAØI SAÛN, NÔÏ PHAÛI TRAÛ VAØ NGHIEÄP VUÏ Phaùt hieän caùc taøi saûn, nôï phaûi traû hoaëc nghieäp vuï chöa khai baùo Tìm hieåu kieåm soaùt noäi boä Keát hôïp kieåm tra söï hieän höõu vaø phaùt sinh Kieåm tra taøi khoaûn lieân quan Kieåm tra vieäc khoùa soå Thuû tuïc phaân tích Muïc tieâu kieåm toaùn: Ñaày ñuû Nguy n Trí Tri – UEH, 2012 56 Kieåm toaùn vieân phaûi chöùng minh raèng ñôn vò ñaõ tính toaùn, coäng doàn chính xaùc vaø soá lieäu treân baùo caùo khôùp ñuùng vôùi Soå caùi vaø soå chi tieát Phaùt hieän söï khoâng thoáng nhaát giöõa toång hôïp vaø chi tieát Yeâu caàu ñôn vò cung caáp soá dö hoaëc phaùt sinh chi tieát Ñoái chieáu vôùi soå chi tieát Kieåm tra toång coäng vaø ñoái chieáu toång coäng vôùi soå caùi Muïc tieâu kieåm toaùn: Ghi cheùp chính xaùc Nguy n Trí Tri – UEH, 2012 57 Kieåm toaùn vieân phaûi chöùng minh raèng ñôn vò ñaõ ñaùnh giaù TAØI SAÛN, NÔÏ PHAÛI TRAÛ VAØ NGHIEÄP VUÏ phuø hôïp vôùi cheá ñoä, chuaån möïc keá toaùn hieän haønh
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