AUDITING - Teacher - Topic 6 - Hoan thanh KT

Troïng yeáu nhöng coù khoaûn muïc sai leäch

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troïng yeáu, nhöng coù khoaûn muïc sai leäch troïng yeáu 11 Nguy n Trí Tri – UEH, 2012 KEÁT QUAÛ KIEÅM TRA TOAØN BOÄ BAÙO CAÙO TAØI CHÍNH BAÛNG TOÅNG HÔÏP SAI LEÄCH CH Ư A ÑIEÀU CHÆNH (D) Sai leäch Aûnh höôûng ñeán Lôïi nhuaän tröôùc thueá Phaùt hieän Döï phoøng Nôï phaûi thu döôùi möùc Voán hoùa Taøi saûn coá ñònh Döï kieán Tính giaù Haøng toàn kho Xaùc nhaän Nôï phaûi thu TOÅNG HÔÏP 250 550 800 250 300 550 1350 Möùc troïng yeáu toång theå: 1400 Möùc troïng yeáu khoaûn muïc: 700 12
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3/02/2012 5 Nguy n Trí Tri – UEH, 2012 Tình huoáng D Sai leäch chöa ñieàu chænh xaáp xæ gaàn baèng vôùi möùc troïng yeáu 13 Nguy n Trí Tri – UEH, 2012 14 2. Báo cáo ki m toán Nguy n Trí Tri – UEH, 2012 “Laø loaïi baùo caùo baèng vaên baûn do KTV vaø coâng ty kieåm toaùn laäp vaø coâng boá ñeå neâu roõ yù kieán chính thöùc veà baùo caùo taøi chính cuûa 1 ñôn vò ñaõ ñöôïc kieåm toaùn”. (VSA 700) 15 Ñònh nghóa BÁO CÁO KI M TOÁN
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3/02/2012 6 Nguy n Trí Tri – UEH, 2012 Ñoái vôùi KTV Trình baøy yù kieán cuûa KTV veà nhöõng thoâng tin ñöôïc kieåm toaùn Ñoái vôùi ngöôøi söû duïng Caên cöù ñaùnh giaù thoâng tin, ñöa ra quyeát ñònh. Ñoái vôùi ñôn vò ñöôïc kieåm toaùn Caên cöù ñaùnh giaù hoaït ñoäng, kieåm soaùt noäi boä, coâng taùc keá toaùn taøi chính 16 Vai trò BÁO CÁO KI M TOÁN Nguy n Trí Tri – UEH, 2012 COÂNG TY KIEÅM TOAÙN XYZ Ñòa chæ, ñieän thoaïi, fax ... Soá : ....... BAÙO CAÙO KIEÅM TOAÙN VEÀ BAÙO CAÙO TAØI CHÍNH NAÊM ... CUÛA COÂNG TY ABC Kính göûi: Hoäi ñoàng quaûn trò vaø Giaùm ñoác Coâng ty ABC Chuùng toâi ñaõ kieåm toa ùn ba ùo caùo ta øi chính goàm: Baûng caân ñoái keá toaùn taïi ngaøy 31/12/X, Baùo caùo keát quaû kinh doanh, Baùo caùo löu chuyeån tieàn teä va ø Thuyeát minh baùo caùo taøi chính naêm taøi chính keát thuùc nga øy 31/12/X ñöô ïc laäp ngaøy... cuûa Coâng ty ABC töø trang... ñeán trang... keøm theo. Vieäc laäp va ø trình baøy ba ùo ca ùo taøi chính naøy thuoäc traùch nhieäm cu ûa Giaùm ñoác coâng ty. Traùch nhieäm cuûa chuùng toâi laø ñöa ra yù kieán veà caùc baùo caùo naøy caên cöù treân keát quaû kieåm toaùn cuûa chuùng toâi. 17 Thí d m u Báo cáo ki m toán Nguy n Trí Tri – UEH, 2012 Cô sôû yù kieán : Chuùng toâi ñaõ thöïc hieän coâng vieäc kieåm toaùn theo caùc chuaån möïc kieåm toaùn Vieät Nam. Caùc chuaån möïc naøy yeâu caàu coâng vieäc kieåm toaùn laäp keá hoaïch vaø thöïc hieän ñeå coù söï ñaûm baûo hôïp lyù raèng caùc baùo caùo taøi chính khoâng coøn chöùa ñöïng caùc sai soùt troïng yeáu. Chuùng toâi ñaõ thöïc hieän vieäc kieåm tra theo phöông phaùp choïn maãu vaø aùp duïng caùc thöû nghieäm caàn thieát, caùc baèng chöùng xaùc minh nhöõng thoâng tin trong baùo caùo taøi chính; ñaùnh giaù vieäc tuaân thuû
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