AUDITING - Students - Topic 2 - TQVKT [Compatibility Mode]

Tieàn ke? hoaïch laäp ke? hoaïch thöïc hieän

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Tieàn keá hoaïch Laäp keá hoaïch THÖÏC HIEÄN KIEÅM TOAÙN Tìm hieåu kieåm soaùt noäi boä Thöïc hieän caùc thöû nghieäm cô baûn HOAØN THAØNH KIEÅM TOAÙN Ñaùnh giaù toång quaùt Baùo caùo kieåm toaùn
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6 Nguy n Trí Tri – UEH, 2012 a) Chöùng kieán kieåm keâ haøng toàn kho b) Göûi thö xaùc nhaän nôï phaûi thu, phaûi traû c) Ñoïc baùo caùo taøi chính ñeå döï ñoaùn nhöõng khoaûn muïc coù khaû naêng sai soùt cao d) Toång hôïp sai soùt phaùt hieän ñöôïc xem coù troïng yeáu khoâng? e) Tìm hieåu veà khaùch haøng tröôùc khi kyù hôïp ñoàng f) Kieåm tra chöùng töø veà taøi saûn coá ñònh mua trong kyø g) Tìm hieåu veà cô caáu toå chöùc khaùch haøng h) Laäp baùo caùo kieåm toaùn i) Kyù hôïp ñoàng kieåm toaùn j) Kieåm tra soå saùch keá toaùn coù toát nhö khaùch haøng trình baøy khoâng? 16 Nguy n Trí Tri – UEH, 2012 17 CAÙC LOAÏI YÙ KIEÁN TREÂN BAÙO CAÙO KIEÅM TOAÙN Chaáp nhaän toaøn phaàn Chaáp nhaän töøng phaàn Tuøy thuoäc vaøo Ngoaïi tröø Khoâng chaáp nhaän Töø choái nhaän xeùt Trung thöïc vaø hôïp lyù Trung thöïc vaø hôïp lyù tuøy thuoäc vaøo…. Trung thöïc vaø hôïp lyù ngoaïi tröø…. Khoâng trung thöïc vaø hôïp lyù Chuùng toâi khoâng theå ñöa ra yù kieán Nguy n Trí Tri – UEH, 2012 Kieåm toaùn vieân seõ noùi gì treân baùo caùo kieåm toaùn neáu: 1. Baùo caùo taøi chính coù nhieàu sai soùt nhöng ñôn vò ñaõ söûa chöõa theo yeâu caàu cuûa kieåm toaùn vieân? 2. Chæ coù moät ít sai soùt khoâng troïng yeáu nhöng ñôn vò khoâng ñoàng yù söûa theo yeâu caàu cuûa kieåm toaùn vieân. 3. Coù nhieàu sai soùt nhöng ñôn vò khoâng chòu söûa khieán baùo caùo taøi chính khoâng coøn trung thöïc vaø hôïp lyù nöõa? 4. Coù moät soá lôùn khoaûn muïc (50% taøi saûn) maø kieåm toaùn vieân khoâng kieåm tra ñöôïc vì thieáu chöùng cöù thuyeát phuïc. 5. Baùo caùo taøi chính thì trung thöïc vaø hôïp lyù rieâng haøng toàn kho (7% taøi saûn) thì khoâng baûo ñaûm vì kieåm toaùn vieân khoâng chöùng kieán kieåm keâ ñöôïc? 6. Coù moät taøi saûn ñang tranh chaáp coøn tuyø thuoäc vaøo phaùn xöû cuûa Toøa aùn xem coù thuoäc quyeàn sôû höõu ñôn vò khoâng? 7. Baùo caùo taøi chính vaãn trung thöïc hôïp lyù rieâng haøng toàn kho thì sai soùt troïng yeáu? 18
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7 Nguy n Trí Tri – UEH, 2012 19 Ph n II: MÔI TR ƯỜ NG KI M TOÁN Nguy n Trí Tri – UEH, 2012 20 KHAÙI QUAÙT VEÀ MOÂI TRÖÔØNG KIEÅM TOAÙN Nhöõng ñaëc ñieåm cuûa ngheà kieåm toaùn profession Traùch nhieäm ñoái vôùi xaõ hoäi Tính chuyeân moân cao Tieâu chuaån ñeå haønh ngheà Nieàm tin cuûa coâng chuùng Nguy n Trí Tri – UEH, 2012 21 KHAÙI QUAÙT VEÀ MOÂI TRÖÔØNG KIEÅM TOAÙN Caùc nhaân toá vaø caùc ñònh cheá
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