AUDITING - Teacher - Topic 4 - CBKT

Ktv chính khoâng giaùm saùt ktv phuï 3 côõ

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2. KTV chính khoâng giaùm saùt KTV phuï 3. Côõ maãu nhoû khoâng ñaïi dieän cho toång theå 4. Khaùch haøng laø coâng ty coå phaàn nieâm yeát 5.Chöùng töø khoâng ñöôïc ñaùnh soá tröôùc lieân tuïc 6. Giaùm ñoác ñöôïc traû löông theo lôïi nhuaän 7. Saûn phaåm laø ñoà trang söùc baèng vaøng, ñaù quyù 8. Khoaûn muïc döï phoøng nôï phaûi thu khoù ñoøi 9. Khoâng coù ñieàu leä ñaïo ñöùc ngheà nghieäp Ruûi ro Loaïi RR / AÛnh höôûng Thí duï:
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3/02/2012 11 Nguy n Trí Tri – UEH, 2012 Moâ hình ruûi ro kieåm toaùn 31 Ruûi ro kieåm toaùn Ruûi ro Tieàm taøng Ruûi ro Kieåm soaùt Ruûi ro Phaùt hieän = x x Ruûi ro Phaùt hieän = Ruûi ro kieåm toaùn Ruûi ro Tieàm taøng Ruûi ro Kieåm soaùt x Nguy n Trí Tri – UEH, 2012 Baøi taäp RR kieåm toaùn RR tieàm taøng RR kieåm soaùt RR phaùt hieän 1% 20% 50% 1% 50% 50% 5% 20% 50% 5% 50% 50% 5% 50% 100% 10% 20% 50% 10% 50% 50% 32 Xaùc ñònh Ruûi ro phaùt hieän. Nhaän xeùt 10% 4% 50% 20% 10% 100% 40% Nguy n Trí Tri – UEH, 2012 Giaûm ruûi ro kieåm toaùn 33 Ruûi ro kieåm toaùn Möùc ñoä toång theå Möùc ñoä Khoaûn muïc Ruûi ro Tieàm taøng Ruûi ro Kieåm soaùt Ruûi ro Tieàm taøng Ruûi ro Kieåm soaùt Ruûi ro Phaùt hieän Ruûi ro Laáy maãu Ruûi ro ngoaøi Laáy maãu
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3/02/2012 12 Nguy n Trí Tri – UEH, 2012 Moái quan heä 34 Quan heä giöõa ruûi ro kieåm toaùn, möùc troïng yeáu vaø baèng chöùng kieåm toaùn (Risk-Materiality-Evidence) R M E troïng yeáu vaø ruûi ro kieåm toaùn Nguy n Trí Tri – UEH, 2012 35 2. GIAI ÑOAÏN TIEÀN KEÁ HOAÏCH PHAÂN BOÁ THÔØI GIAN QUY TRÌNH KIEÅM TOAÙN BCTC n1 Kieåm toaùn BCTC n2 n3 Chuaån Thöïc hieän Hoaøn thaønh Kieåm sô boä Kieåm laàn cuoái 1 12 Nguy n Trí Tri – UEH, 2012 36 36 Th c hi n th nghi m KS L p k ế ho ch Ti n k ế ho ch Th c hi n ki m toán Hoàn thành ki m toán Chu n b ki m toán Th c hi n TN CB Báo cáo ki m toán Đ ánh giá t ng quát QUY TRÌNH KI M TOÁN BÁO CÁO TÀI CHÍNH
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3/02/2012 13 Nguy n Trí Tri – UEH, 2012 37 square4 Tieáp nhaän khaùch haøng môùi vaø duy trì khaùch haøng cuõ. square4 Phaân coâng kieåm toaùn vieân. square4 Thoûa thuaän sô boä vôùi khaùch haøng square4 Kyù hôïp ñoàng kieåm toaùn hoaëc thö heïn kieåm toaùn Caùc coâng vieäc trong giai ñoaïn naøy : 2. GIAI ÑOAÏN TIEÀN KEÁ HOAÏCH Nguy n Trí Tri – UEH, 2012 3. LAÄP KEÁ HOAÏCH KIEÅM TOAÙN M uïc ñích : Thieát keá chöông trình kieåm toaùn chi tieát. Trình t öï : (1) Tìm hieåu khaùch haøng (2) Xaây döïng keá hoaïch vaø chöông trình kieåm toaùn.
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