AUDITING - Teacher - Topic 6 - Hoan thanh KT

Square4 khoâng giaûi thích lyù do vaø söï

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square4 Khoâng giaûi thích lyù do vaø söï aûnh höôûng cuûa söï thay ñoåi phöông phaùp keá toaùn. 33 B t đồ ng ý ki ế n
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3/02/2012 12 Nguy n Trí Tri – UEH, 2012 xrhombus Khi s không nh t trí v i Giám đố c d n đế n các sai l ch tr ng y ế u trên BCTC. Tuy nhiên, sai l ch ch ư a nh h ưở ng đế n t ng th BCTC xrhombus Khi KTV b gi i h n ph m vi ki m toán v m t v n đề tr ng y ế u nh ư ng ch ư a đế n m c làm nh h ưở ng đế n t ng th BCTC. 34 “…Theo yù kieán chu ùng toâi, ngoa ïi tröø a ûnh höôûng (neáu coù) cuûa söï kieän treân, BCTC ñaõ phaûn aùnh trung thöïc vaø hôïp lyù treân caùc khía caïnh troïng yeáu.” Ý ki ế n ch p nh n t ng ph n D ng ngo i tr Nguy n Trí Tri – UEH, 2012 35 Gi i h n v ph m vi ki m toán đ ã nh h ưở ng đế n t ng th , khi ế n cho KTV không đủ b ng ch ng đư a ra ý ki ế n v tính trung th c và h p lý c a BCTC. “…Do nhöõng haïn cheá töø phía ñôn vò maø chuùng toâi ñaõ khoâng theå kieåm tra ñöôïc toaøn boä doanh thu, cuõng khoâng nhaän ñöôïc ñuû caùc baûn xaùc nhaän nôï phaûi thu töø khaùch haøng, vaø vì tính troïng yeáu cuûa caùc söï kieän naøy,chuùng toâi töø choái ñöa ra yù kieán cuûa mình veà BCTC cuûa ñôn vò.” T ch i đư a ra ý ki ế n Nguy n Trí Tri – UEH, 2012 36 Khi khoâng nhaát trí vôùi Giaùm ñoác maø vaán ñeà naøy ñaõ aûnh höôûng ñeán toång theå BCTC, khieán cho BCTC khoâng coøn trung thöïc vaø hôïp lyù nöõa. “…Trong BCTC, giaù trò taøi saûn coá ñònh laø xxx VNÑ; khoaûn vay coâng ty B laø xy VNÑ ñaõ khoâng phaûn aùnh trong soå keá toaùn vaø khoâng coù chöùng töø keá toaùn xaùc minh… Theo yù kieán cuûa chuùng toâi, vì aûnh höôûng troïng yeáu cuûa nhöõng vaán ñeà noùi treân, BCTC ñaõ phaûn aùnh khoâng trung thöïc vaø khoâng hôïp lyù treân caùc khía caïnh troïng yeáu…” Ý ki ế n không ch p nh n
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3/02/2012 13 Nguy n Trí Tri – UEH, 2012 TÓM T T 37 B á o c á o ki m to á n B t đồ ng ý ki ế n Gi i h n ph m vi M c tr ng y ế u Ch p nh n to à n ph n Không tr ng y ế u Ch p nh n t ng ph n Ch ư a nh h ưở ng đế n t ng th BCTC Không ch p nh n nh h ưở ng đế n t ng th BCTC Ý ki ế n t ch i
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