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

Ñaàu t? lieân doanh phaân loaïi theo muïc

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Ñaàu tö Lieân doanh PHAÂN LOAÏI THEO MUÏC ÑÍCH K/ TOAÙN HOAÏT ÑOÄNG Ñaùnh giaù hoaït ñoäng Ñeà xuaát bieän phaùp KIEÅM TOAÙN TUAÂN THUÛ Xem xeùt vieäc chaáp haønh quy ñònh KIEÅM TOAÙN BCTC Söï trung thöïc vaø hôïp lyù cuûa baùo caùo taøi chính Phân lo i ki m toán Nguy n Trí Tri – UEH, 2012 9 SÖÏ KHAÙC BIEÄT GIÖÕA CAÙC LOAÏI KIEÅM TOAÙN Xe du lòch duøng ñeå chôû nöôùc maém ñöôøng Saøigoøn - Vuõng Taøu, 3 chuyeán moät ngaøy. Tyû leä khaáu hao laø 10% moät naêm. Kieåm toaùn vieân thueá? Kieåm toaùn vieân ñoäc laäp ? Kieåm toaùn vieân noäi boä ?
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4 Nguy n Trí Tri – UEH, 2012 10 Sau Caùch Maïng Coâng nghieäp 1900 ñeán nay Kieåm toaùn phuïc vuï cho chuû nhaân, nhaèm phaùt hieän gian laän cuûa nhaân vieân Kieåm toaùn phuïc vuï cho coå ñoâng coâng ty nhaèm xaùc ñònh tính trung thöïc cuûa baùo caùo taøi chính Laáy maãu kieåm toaùn Ñaùnh giaù heä thoáng kieåm soaùt noäi boä Baùo caùo keát quaû hoaït ñoäng kinh doanh Kieåm toaùn trong moâi tröôøng tin h c KIEÅM TOAÙN ÑOÄC LAÄP SÖÏ RA ÑÔØI VAØ PHAÙT TRIEÅN Nguy n Trí Tri – UEH, 2012 11 SÖÏ QUOÁC TEÁ HOÙA HOAÏT ÑOÄNG KIEÅM TOAÙN 1. Caùc coâng ty kieåm toaùn quoác teá (Big Four ) 2. Caùc chuaån möïc quoác teá Deloitte Touche Tohmatsu Ernst & Young KPMG PriceWaterhouse & Coopers Chuaån möïc keá toaùn quoác teá Chuaån möïc kieåm toaùn quoác teá Nguy n Trí Tri – UEH, 2012 12 KIEÅM TOAÙN ÑOÄC LAÄP TAÏI VIEÄT NAM 5 .1991 1. 1994 9 .1999 Thaønh laäp Coâng ty kieåm toaùn ñaàu tieân ôû VN Ban haønh Quy cheá veà hoaït ñoäng kieåm toaùn ñoäc laäp ( Nghò ñònh 07/CP ) Ban haønh 4 chuaån möïc kieåm toaùn ñaàu tieân 12.2005 Coù taát caû 38 chuaån möïc kieåm toaùn ñöôïc ban haønh 3.2004 Ban haønh Quy cheá môùi veà hoaït ñoäng kieåm toaùn ñoäc laäp (Nghò ñònh 105/2004/NÑ-CP) 4.2005 Thaønh laäp VACPA 4.2011 Luaät Kieåm toaùn ñoäc laäp ñöôïc ban haønh
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5 Nguy n Trí Tri – UEH, 2012 13 Caùc loaïi hình Caùc caáp baäc ngheà nghieäp Doanh nghi p t ư nhân Công ty h p danh Công ty TNHH ( Đ i u 20, Lu t KT Đ L 2011) Ch ph n hùn (partner) Ch nhi m (manager ) Ki m toán viên chính (Senior auditor ) Ki m toán viên ph (Staff assistant ) TOÅ CHÖÙC COÂNG TY KIEÅM TOAÙN Nguy n Trí Tri – UEH, 2012 14 CAÙC HOAÏT ÑOÄNG CUÛA COÂNG TY KIEÅM TOAÙN Dòch vuï xaùc nhaän Dòch vuï keá toaùn Dòch vuï thueá Tö vaán quaûn lyù Caùc dòch vuï khaùc Kieåm toaùn Soaùt xeùt Kieåm tra theo thuû tuïc thoûa thuaän Giöõ soå saùch keá toaùn Laäp baùo caùo taøi chính Tö vaán keá toaùn Tö vaán thueá/Hoaïch ñònh thueá Tö vaán taøi chính, Xaây döïng chieán löôïc Ñaøo taïo Head hunter Nguy n Trí Tri – UEH, 2012 15 QUY TRÌNH KI M TOÁN BÁO CÁO TÀI CHÍNH CHUAÅN BÒ KIEÅM TOAÙN
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