AUDITING - Teacher - Topic 4 - CBKT

38 nguy ễ n trí tri ueh 2012 1 tìm hi ể u veà

Info icon This preview shows pages 13–17. Sign up to view the full content.

View Full Document Right Arrow Icon
38 Nguy n Trí Tri – UEH, 2012 (1) Tìm hi u veà khaùch haøng N oäi dun g tìm hieåu : 1. Tình hình kinh doanh 2. Heä thoáng kieåm soaùt noäi boä Phöôn g phaù p tìm hieåu : 1. Thu thaäp vaø nghieân cöùu taøi lieäu 2. Phoûng vaán 3. Quan saùt 4. Phaân tích 39
Image of page 13

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
3/02/2012 14 Nguy n Trí Tri – UEH, 2012 Phaân tích trong giai ñoaïn laäp keá hoaïch Muïc ñích Tìm hieåu tình hình kinh doanh Phaùt hieän nhöõng khu vöïc coù ruûi ro Löu yù veà tính hoaït ñoäng lieân tuïc Trình töï Laäp Baûng so saùnh Tính tyû soá Xem xeùt caùc quan heä baát thöôøng So saùnh vaø ghi nhaän caùc bieán ñoäng tuyeät ñoái lôùn So saùnh vaø ghi nhaän caùc xu höôùng bieán ñoäng baát thöôøng So saùnh vaø ghi nhaän quan heä baát thöôøng giöõa caùc tyû soá 40 Nguy n Trí Tri – UEH, 2012 (2) Xaây döïng keá hoaïch vaø chöông trình kieåm toaùn square4 Theo ñoaïn 2, VSA 300 – Laäp keá hoaïch kieåm toaùn, “Kieåm toaùn vieân vaø coâng ty kieåm toaùn phaûi laäp keá hoaïch kieåm toaùn ñeå ñaûm baûo cuoäc kieåm toaùn ñöôïc tieán haønh moät caùch coù hieäu quaû.” square4 Quaù trình naøy bao goàm nhöõng coâng vieäc chính sau: (a) Laäp keá hoaïch chieán löôïc (b) Laäp keá hoaïch kieåm toaùn toång theå (c) Xaây döïng chöông trình kieåm toaùn 41 Nguy n Trí Tri – UEH, 2012 Thieát keá chöông trình kieåm toaùn xrhombus Laø toaøn boä nhöõng chæ daãn cho kieåm toaùn vieân va ø trôï lyù kieåm toaùn tham gia vaøo coâng vieäc kieåm toaùn, vaø xrhombus Laø phöông tieän ghi cheùp theo doõi, kieåm tra tình hình thöïc hieän kieåm toaùn. xrhombus Chöông trình kieåm toaùn chæ daãn: square4 Muïc tieâu kieåm toaùn töøng phaàn haønh, square4 Noäi dung, lòch trình vaø phaïm vi cuûa caùc thuû tuïc kieåm toaùn cuï theå, vaø square4 Thôøi gian öôùc tính caàn thieát cho töøng phaàn haønh. 42
Image of page 14
3/02/2012 15 Nguy n Trí Tri – UEH, 2012 Thieát keá chöông trình kieåm toaùn Noäi dung chöông trình kieåm toaùn xrhombus Thöû nghieäm kieåm soaùt xrhombus Thöû nghieäm cô baûn square4 Thuû tuïc phaân tích square4 Thöû nghieäm chi tieát 43 Nguy n Trí Tri – UEH, 2012 Thöû nghieäm kieåm soaùt Thöû nghieäm kieåm soaùt (coøn ñöôïc goïi laø thöû nghieäm tuaân thuû) laø loaïi thöû nghieäm duøng ñeå thu thaäp baèng chöùng kieåm toaùn veà söï höõu hieäu trong thieát keá vaø vaän haønh cuûa heä thoáng kieåm soaùt noäi boä 44 Nguy n Trí Tri – UEH, 2012 Thöû nghieäm cô baûn Là th nghi m dùng để thu th p b ng ch ng v nh ng sai l ch tr ng y ế u trong báo cáo tài chính, bao g m th t c phân tích và th nghi m chi ti ế t 45
Image of page 15

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
3/02/2012 16 Nguy n Trí Tri – UEH, 2012 Th nghieäm cô baûn - Thuû tuïc phaân tích xrhombus
Image of page 16
Image of page 17
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern