🔙 Quay lại trang tải sách pdf ebook Lý thuyết kiểm toán Ebooks Nhóm Zalo TRUONG DAI HOC KINH I 1 Q l6 c DAN KHOA K£ TOAN - B0 MON KlEM TOAN Chu bien GS.TS NGUrfN QUANG QUYNH LY THUYET KlEM TOAN(TAI ban lAn THi' < , CO Sl'A DOIVA BO SUNG) HA NOI • 200S LtilNblDAU Ki/m todn cd goc tH Latinh AUDIT nghTa Id NGHE. Cho den nay, y nghTa nay chi mang tinh lich sit. That vay. a thcri diem xudt xitthe ky III trade Cong nguyin - lit Audit (nghe) cd y nghTa that cua no. Khi do, cdc nha cam quy/n La md dd tuy/n dung cdc quan chitc de ki/m tra doc lap ve tinh hinh tai chinh vd nghe thuyei trinh cua ho ve kit qua kiem tra ddc lap. Tuy nhiin, tit Audit vdi nghTa ki/m tra ddc lap va bdy to y kii'n nhu vay chi mdi duoc du nhap vao cac nude phdt trien titgiUa Thi'ky XX: vao Bdc My tit nhOng nam 30, vao Tay Au tU nhitng nam 60. Kiem loan Viit nam duoc chinh thiic xudt hien tit thing 5 ndm 1991 vdi cac Cdng ty kii’m todn ddc Idp, thang 11 ndm 1994 vdi Kiem todn nha nude vd thdng 1111997 vdi Ki/m todn ndi bd. Ro rdng, du ki/m todn duoc nay sinh rdt sdm song ly ludn ve ki/m todn chua cd co may phdt trien do bi gidi han cd ve khdng gian vd tinh lien tuc cua su phdt triin. Cho din nay, thuc tiin kiem todn da phdt trien cao, ddc biit d Bdc My vd Tay Au bang suxudit hien cua nhieu loai hinh ki/m todn, nhieu md hinh tS chitc vd bdng su tham nhap sau cua ki/m todn vao nhieu ITnh vuc trong ddi sdhg xa hdi. Trong khi dd, ly ludn ve ki/m todn chua thuc sit duoc phdt trien tuctng xudng: Phan Idn cac an pliam ductc phdt hanh ve ki/m todn la nhitng qui dinh, nhitng chuan muc, nhitng hudng dan ve nghiep vu. Tit dd, viic dao tao ki/m todn vien cung mang nhieu tinh kinh nghiSm do cdc hi£p hdi ki/m todn vitn cdng chtmg hodc cdc Cdng ty Idem todn ddc Idp thuc hien. Trong khoang 20 ndm gan day mdi cd nhitng de xudt vd trien khai phuctng hudng dao tao mdi: Chang han, Gido su-Ti/n sTTan Teck Meng, sau khi phi phan phuctng phdp truyen thdng dd dua md hinh ddo tao ki' todn viin cdng chung (CPA) 6 cdc Viin dai hoc vd thuc hiin tai Viin dqi hoc ky thuat NANYANG. Tuang tu vdi quan diem trin la quan di/m cua cdc gido su ki/m todn vd ki'todn tai Hoa Ky: Cdc chuyin nganh ki/m todn vd ki/m sodt quan ly dd duqc md tai San Fransico State University (SFSU), Dai Hqc Paris Dauphine, Cao cdp thuang mai Paris (ESCP)... 6 Viet Nam, viic bdi dudng vd ddo tao ki/m todn viin cung dd duoc thuc hiin: Lop bSi dudng nghiip vu ki/m todn qu6c ti'dau tiin do Cdng ty kiem todn Viit Nam khdi xudng vd Cdng ty Price Waterhouse ie qudf dim trong llutc li' tit ndm 1995 Tuy nhieu. nln'nig ly ludn at biin ve kiem loan cung con dang trong qua irinli he thdng bitdc ddu. "Do Ire" lifting doi cua ly ludn so vdi thuc tiin kiem todn. vdi hodn canh cu the tren cung la If dieting nhiin. http vdi mdi quan lie biin dittmg chitc ndng luffing dan thuc lien. Vifi cifdnq vi Id ngiftri de xudt vd thifc hien ddo tao cliuxen nganh kiem todn d cdc viin. cdc n todn vdi cdc chuyen man chinh nhit: I. Ly thuyet kiem todn: gom nhitng nguyin ly co ban ve' ban chat. chitc kiem todn bdo cdo tai chinh.? tiiu, cdch thifc vd to Cuon “Ly thuyet ki/m todn ” nay hudng nhieu vdo nhdn thitc ve vi tri, chitc ndng, ndi dung, phuong phdp vd to chitc kiem todn noi chung. Vdi muc tieu do cuon sdcli hao gom 10 chuong: Chuong thit nhdt: Kiem tra. kiem sodt trong he thong quan ly - Gidi tliieu moi quan lie cua kiem tra, kiem sodt nhu mot chitc ndng cua quan ly.kecd quan ly tai chinh - ke todn. Chuong thti hai: Ban chat, chitc ndng cua kiem todn ■ Gidi thieu khdi niem (vdi cdc quan niem khac nhau vd quan niem chinh thong) ve kiem todn trong quan he vdi 2 chitc ndng: xdc minh vd bay to y kien (phan dinh) cua ki/m todn - mdt hoat dong ddc lap. Chuong thit ba: Cdc loai kiem todn - Gidi thieu cdc cdch phan loai hoat ddng ki/m todn va bd may ki/m todn. Chuong thit tu: Doi tuong ki/m todn - Gidi thieu khdi quat doi tuang chung vd dfi'i tuang cu the cua ki/m todn. Chuong thit ndm: Nhitng khdi niem co ban thudc ndi dung kiem todn - Gidi thiiu cdc khdi fiiim ve sai sot vd gian Ian, trong y/u vd nil ro, ve chiing tit vd bang chiing ki/m todn, ve co so dan liiu cua ki/m todn... Chuong thit sau: Hi thdng phuong phap ki/m todn - Gidi thieu khdi quat co sd hinh thanh, ndi dung vd pham vi itng dung cua hai phan he phuong phdp: Ki/m todn chiing t£r(can ddi, dd! chi/u true ti/p, ddi chi/u logic) vd ki/m todn ngoai cluing tit (ki/m ki, thuc nghiem, dieu tra). Chuong thit bay: Chon mau kiem todn cu the - Gdi thieu cac phuong phdp chon mdu vd cdc ting dung phS bii'n cua chon mdu trong ki/m todn (chon nidu xdc sudit, chon mdu phi xdc sudft, cdc dp dung cua chon mdu trong ki/m todn vd suy rdng kit qua chon mdu ki/m todn...). Chuong thit tdm: Td’ chitc cdng tdc ki/m todn - Gidi thieu trinh tu chung vd ndi dung co ban trong mSi budc cua mot cudc ki/m todn. Chuong thit chin: TS chitc bo may ki/m todn - Gidi thieu ve ki/m todn viin vd cdc md hinh to chitc tCtng bo mdy ki/m todn cu the: Ki/m todn nha nude, ki/m todn ddc lap, ki/m sodt ndi bd. Chuong thii mud: Cliudn muc kiem todn - Gidi thieu khdi quat hi thdng chum muc, cdc chum muc kiem todn duoc chap nhdn rdng rrn (Generally Accepted Auditing Standards - GAAS) trong quan hi vdi viic xdy dung he thdng chudn muc ki/fn todn dVtftJfam. Viic chia cudh sdeh thdnh nhitng chuong cu the cung cd y nghia tuong d d lT u ^ ^ M m m ^ t m ^ th/rit bdthodc phdt tri/n sdu thim nhitng ndi dung cu th/ ddc bift Id phdn ndi dung vd phan phuong phdp kythudt ki/m todn. 5 Cung vdi nhitng phan ly ludn dmdichifOlig diu co phan hai tap kiem loan a Viet Nam. Tham gia hien soan lai cd: 1. GS. TS. Nguyin Quang Quynh chu biin va true tiip bien soan Iqi Chuong thit nhdt. Chuong thif hai. Chuong thit ba va Chuong thit sau 2. TS. Ngd Tri Tue bien soan Chuong thit tu. Chuong thit tarn vd Chuong thit ehin. 3. TS. Nguyin Thi Phuong Hoa ddng ehu bien vd bien soan Chuong thit bay; vd hieu dinh Chuong thit hai. Chuong thit ba. Chuong thif tu. Chuong thit ndm, Chuong thit tarn vd Chuong thit chin. 4. Ths. T6 Vdn Nhdt biin soan cdc Chuong thit ndm. Phan bai tap vd cau hoi do tap thi giang viin Bd mfin Kiim todn - Khoa Ki todn tham gia biin soan: Ths Td Vdn Nhdt, TS Nguyin Phuong Hoa. Ths Nguyin Thj H6ng Thuy. Ths Phan Trung Kiin. Ths Nguyin Thi My. Ths Doan Thanh Nga. Ths Bui Thi Minh Hdi vd Ths Dinh The Hung. Sura ddi cua cuon sdeh mang tinh gido trinh nay Id mdt quyi't tam cao cua lanh dao Nha trudng vd tap thi Bd mdn Kiim todn. Vdi hy vong gop thim cdng site vdo viic phdt triin ly ludn kiim todn d i thuc hiin nhiim vu ddo tao vd nghiin citu "mang ban sdc Dai hoc Kinh ti Qud'c dan ", Nha trudng da danh gia vd thdng nhdt biin soan lai cdc gido trinh cdt loi trong dd co gido trinh Ly thuyit kiim todn. Do han h?p vi thdi gian vd diiu kiin thdng tin biin soan, cudn sdeh chdc chin khdng trdnh khdi thieu sdt. Rat mong y kiin gdp y cua ngudi doc. Di biin soan duoc cud'n sdeh ndy chung tdi dd nhdn duoc su ling hd vd giup dd cua nhiiu don vj vd cd nhdn: cua Ban Td chitc Chinh phu, Vdn phdng Chinh phu, Bd Tdi chinh, Kiim todn Nhd nudc.Hiep hdi Ki todn Viit Nam (VAA), Hiep hoi Ki todn viin cdng chiing Canada (CCA), cdc Cdng ty kiim todn Deloitte Vift Nam, AASC, Price Waterhourse Coopers, Ernst and Young, Arthur Andersen (trudc ddy), cdc khoa Ki todn cua cdc trudng Dai hoc Kinh tiThdnh phSHd Chi Minh. Hoc viin Tdi chinh, Dai hoc Thuong mqi Hd Ndi, Dai hoc POPONA(Hoa K}), (Dai hoc Saint Marys vd Dai hoc Moncton (Canada), Dai hoc Edith Cowan (Australia) vd Dai hoc Ky thudt Nanyang (Singapore) cung nhiiu cd nhdn, don vi khde. 6 Chiing tdi tran trong cam on! Chuong thif nhdt KIEM TRA, KIEM SOAT TRONG QUAN LY 16m tit chuong De bat dau vdo mdt tinh vifc mdi, khong co gi tot hon la k i thita nhitng kiin thifc dd cd: Chuong ddu tiin la cau ndi giifa khoa hoc kinh ti vd quan ly vdi kiim todn. Ndi dung coban cua Chuong la Idm rd cdc khdi niim kiim tra, thanh tra, kiim sodt vd mdi quan he cua chiing vdi nhau vd vdi quan ly ndi chung... vdi viec hinh thanh khdi niem kiim todn. Cu thi ndi dung cua chuong duoc trinh bay trong 3 phan: ThU nhdt: Kiim tra - kiim sodt trong quan ly. ve quy trinh quan ly song trong quan hi vdi su tSn tai tdt yiu cua kiim tra ■kiim sodt trong quan ly thi vdn de quan ly can duoc nhin nhdn trin gdc dd chung nhdt vdi he thdng quan diim sau: Mdt Id, Quan ly bao gdm cd viic dinh hudng vd tS chitc thuc hiin nhitng hudng dd djnh. Hai Id, Trong sudt qua trinh dd, kiim tra- kiim sodt ludn ludn l6n tai trudc, trong vd sau mdi hoat ddng dinh hudng, hoac tS chitc thuc hiin di ndm bat diiu hanh hoac diiu chinh mSi hoat ddng dd. Nhu vdy, kiim tra- kiim sodt khdng phai Id mdt pha hay mdt giai doan cua qud trinh quan ly md Id mdt chitc ndng gdn vdi moi pha cua qud trinh dd. Ba Id, Niu nhu quan ly duoc thifc hiin trin cd tam vT md vd vi md thi kiim tra- kiim sodt cung gdn vdi mdi pham vi dd. Tuy nhiin, vdi y niim kiim sodt Id viic xem xet lai ndm Idy vd diiu hdnh ddi tuang quan ly thi kiim sodt thudng ton tai phS biin hon 6 tdm vi md. Trong khi dd, kiim tra thudng duoc hiiu la viic xem xit lai m$t vdn di cu thi theo thit bdc (til trin xud'ng dudi). Vdi quan nifm dd, kiim tra thudng tdn tai phS biin hon trong qudn ly vT md.__________ 7 Thif hai. Kiem Ira k i todn trong hoat dong tdi chinh. Tdi chinh la mot ddi tuang dac biet cua quan ly vd do dd ki todn cung la mot hoa! dong quan ly dac thit: Ban than no Id mot hoat dong kiem sodt noi chung vd tu kiim sodt bang chinh cdc phuong phdp cua minh. Nhung nguyin ly nay dd duoc de cap trong khoa hoc quan ly cung nhu trong khoa hoc ki todn song can duoc he thdng vd Idm ro hon trong Chuong Thtiba, Ljch si phdt triin cua kiim tra Id phan long hop vd phdt trien cdc nguyin ly dd neu tren di dan ngudi doc vdo mot tinh vuc mdi Id kiim todn. d day, cung nhu k i todn, kiim todn duoc xem xet nhu mot hoat ddng kiim tra, kiim sodt trong quan ly vd chi xudt hien khi chu thi quan ly ddi hdi vuot qud kha ndng dang cd cua ki todn vd duoc phdt triin thanh nganh khoa hoc thuc thu khi quan he cung - cau ve thdng tin do hoat ddng kiim todn cung cap trd nen thudng xuyin vd ben vting. Tut dd. kiim Ba noi dung tren duoc thi hiin trong ba plian tuong ting cua chuong thti nhdt. 1.1. Kiem tra- kiem soat trong quan ly M6t cdch chung nhdt, ly Id mQt qud trtnh djnh hudng vd td chtic thuc hien cdc hudng da djnh tren co so nhung ngu6n luc xdc dinh nhdm dat hifiu qua cao nhdt. Qud trinh ndy bao g6m nhiiu chtic ndng vd cd thi chia thdnh nhiiu pha ( giai doan): d giai doan dinh hudng cdn cd nhung du bdo vl ngu6n luc va muc tifiu cdn vd c6 thi dat tdi, kiim tra lai cdc th6ng tin vl ngu6n luc va muc tidu, xdy dung cdc chuong trinh, kl hoach... Sau khi cdc chuong trinh, kl hoach da duoc kiim tra cd thi dua ra cdc quylt dinh cu thi dl td chtic thuc hien. 6 giai doan td chtic thuc hien, cdn kit hop cdc ngudn luc theo phuong an tdi uu, d6ng thdi thudng xuyen kiem tra diln bie'n va kit qua cua cdc qud trinh dl diiu hod cdc mdi quan he, diiu chinh cdc dinh mtic va muc tieu tren quan dilm tdi uu hod kit qua hoat ddng... Ro rang, kiim tra - kiim toan kh6ng phai la mdt giai doan hay mdt pha cua quan ly ma no duoc thuc hidn d tdt ca cdc giai doan cua qud trinh ndy. Bdi vdy cdn quan nidm kiim tra - kiim sodt la mdt chtic nang cua quan ly. Tuy nhidn, chtic ndng ndy duoc thi hien 8 rift khac nhau tuy thudc vao co chi kinh le va cdp quan ly, vao loai hinh hoat d6ng cu thi, vdo truyln thdng van hod va nhung diiu kien kinh te xa hdi khac cua mdi noi trong tfimg thcri ky lich sur cu thi. Ve phan ca'p quan ly, cd rdt nhiiu cap quan ly khac nhau song chung nha't thudng la phan thanh quan 1^ vl m6 va quan ly vi md. DT nhien trong nhieu trudng hop, giffa hai ca'p quan ly co ban noi tren c6n c6 cdp quan 1$ trung gian vira chju su quan ly vT md cua ca'p tren. vira thuc hien chtic nang quan ly doi vdi cac don v| ca'p dudi. Trong moi trudng hop de bao dam hieu qua hoat ddng, ta't ylu mdi don vi co so dlu tu kiim tra moi hoat ddng cua minh trong ta't ca cdc khau: ra sodt cdc tilm nang, xem xlt lai cac du bdo, cdc muc tieu vd djnh mtic, dd'i chilu va truy tim cdc thdng sd vl su kit hop, sodt xet lai cac thdng tin thuc hi|n dl diiu chinh kip thdi trdn quan dilm bao dam hieu ndng cua moi ngudn luc vd hieu qua kinh tl cudi cung cua cdc hoat ddng. Tuang tu, cdp tren cung phai ra sodt lai chinh sdeh, muc tieu vd hoat ddng trong pham vi quan ly cua minh. Cdng viec rd sodt nay cd ten goi Id kiim sodt. Mdt cdch chung nhdt, kiim soat duoc hilu la tdng hop nhffng phuong sdeh dl ndm Itfy va diiu hdnh ddi tuong hodc khdeh thi quan 1J/. Vdi ^ nghla dd, kiim sodt cd thi hilu theo nhiiu chilu: cdp tren kiim sodt ca'p dudi thdng qua chinh sdeh hodc bien phdp cu thi, don vj ndy kiim soat dcrn vi khde thdng qua viec chi phd'i ddng kl vl quyln sd htiu vd loi fch tuong ting; ndi bd don vi kiim sodt ldn nhau thdng qua quy chi vd thu tuc quan 1^ v.v... Tuy nhien, thdng dung nha't vdn Id kiim sodt ndi bd don v|. Trong khi dd, trong quan 1^ vl md, chu thi quan 1^ cOng thuc hi|n chtic ndng kiim tra cua minh hodc true tilp hodc gian tilp vdi ca'p dudi. 6 mtic true tilp chu thi quan ly cd thi true tilp kiim tra cdc muc tieu, cdc chuong trinh - kl hoach, kiim tra cdc ngudn luc, kiim tra qud trinh vd kit qua thuc hien cdc muc tieu cua don vi cdp dudi, kiim tra dd tin cdy cua cac thdng tin vd tinh phdp \j cua viec thuc hien cdc nghiep vu... Vdri cdc dd'i tuong tren, vide kiim tra cd thi duoc nhd quan ly thuc hien true tilp thudng xuyen hodc dinh ky hogc d6t xudt vdi mdt hodc nhiiu dd'i tuong. Trong kiim tra true tilp, foudng cd ngay cac kit ludn 1dm ro vu viec duoc kilm tra, tham chi c6 thi cd ngay quylt djnh diiu chinh, xur 1^ gdn vdi kit ludn kiim tra. 6 mtic kiim tra gidn tilp. nhi quan ty cd thi su dung kit qua kiim tra cua cac chuydn gia hoac cdc td chtic kiim tra chuydn nghidp dl thuc hidn diiu tilt vl m6 (chu ylu thdng qua cic chu tnrong, chinh sdeh hoac qua cac c6ng cu tai chinh). Cdc td chtic kiim tra chuydn nghidp nay co thi do lanh dao c^p cao nhat cua mdi c$p quan lj/ thanh lap va quan ly. diiu hanh (kiim toan nha nude hoac thanh tra nha nude, kiim toan ndi bd hoac thanh tra chuydn nganh...) hoac cdc td chtic hanh nghl ddc lap (diin hinh la cac cdng ty kiim toan ddc lap). VI loai hinh huai dpng, cung c6 nhiiu loai cu thi khac nhau. Theo muc tidu cua cac hoat ddng cd thi quy vl hai loai hoat ddng co ban: hoat ddng kinh doanh va hoat dQng su nghidp. Vdi hoat ddng kinh doanh, Ipi nhuan duoc coi la muc tidu va la thudc do chaft lupng hoat ddng. Do d6, kiim tra cSn hudng tdi hidu qua cua vdn, cua lao ddng, cua tai nguydn. Trong khi dd hoat ddng su nghidp cd muc tidu chu ylu ia thuc hidn tdt nhidm vu cu thi vl xa hdi, vl quan ty trdn co sd tilt kidm kinh phi cho vide thuc hidn nhidm vu dd. Trong trudng hop nay, kiim tra thudng xem xlt hidu nang cua quan ty thay cho hidu qua trong kinh doanh. Ngay trong b&n than hoat ddng kinh doanh cung rdt da dang: sin xudt cdng nghidp, san xudt ndng nghidp, xdy lap, van tdi, du ljch,... Nhting hoat ddng nay tuy dlu hudng tdi muc tidu loi nhuan song lai khde nhau vl llnh vuc tao ra loi nhuan, vl co du cdc ngudri su dung, vl qui trinh tao ra sin phdm, dich vu vi tCr dd khde nhau vl co ctfu chi phi, thu nhap... Do vay, ndi dung va phuong phdp cu thi cua kiim tra, dac bidt ia kiim tra nghidp vu kinh doanh cflng cd sir khde bidt ding kl. Trong quan hd sd htiu cung cdn chi rd hai hinh thtic sd htiu co ban: sd htiu nha nude va sd htiu tu nhan. Tuy nhidn, c&c don vj thudc ca hai hinh thtic nay thdng thudng dlu chiu su diiu tilt vi md cua Nha nude ndn dlu can dupe kiim tra kit qua hoat ddng theo nhting chudn muc chung. Tuy nhidn, vdi cdc don vi thudc sd htiu nha nude, Nha nude vira la chu sd htiu, vira Ik ngudi diiu tilt hoat ddng ndn cdng vide kiim tra thudng do mdt bd m4y chuydn mdn cua Nha nude tiin hdnh. Trong khi dd c&c don vj thudc sd htiu nr nhan theo qui djnh cua phdp luat cu thi cd quyln lua chon don 10 vj (ca nhan) 1dm nhiem vu ki£m tra kit qua hoat ddng cdn dupe cdng khai hod. Trong quan he truydn thdng van hoa va cac didu kien kinh td x8 hpi khde nhau c6 anh hudng din kie’m tra cdn dac biftt chu trong trinh dp kinh tl vd dan trf, trinh dd quan ly, tinh ky cuong vd truydn thing luat phap. Nhting ylu t<5 ndy co anh hudng tdi quan ly d6ng thdi tdc ddng din su khde bifit trong cdch thtic vd td chtic ki£m tra. TCr ttft cd nhflng didu trinh bdy tren, c6 the di din nhting kit ludn chu ylu sau: Mdi Id, Kiim tra - kiim sodt gdn lidn vdi quan 1?, d6ng thdi kilm sodt. gdn lidn vdi moi hoat ddng. d ddu cd quan ty thi d dd cd kiim tra Hai Id, Qudn ty gdn lidn vdi ccf chi kinh tl, vdi didu kien xd h6i cu thi... Khi cdc di£u kien tidn dd ndi tren thay d6i thi hoat dQng kiim tra cflng cd thay d6i theo. Ba Id, Kie’m tra nay sinh vd phdt tri£n tfir chinh nhu cdu quan ty. Khi nhu cdu kiim tra chua nhidu vd chua phtic tap, ki£m tra dupe thuc hidn d6ng thdi vdi cdc chtic ndng quan ty khde tren cung mdt bd mdy thdng nhdt. Trdi lai, khi nhu cdu ndy thay ddi tdi mtic dO cao kiim tra cung cdn tdch ra mdt hoat ddng ddc Idp vd dupe th\rc hien bdng mdt he thdng chuyen mdn dpc Idp. 1.2. Kiim tra kl todn trong hoat ddng tdi chinh Hoat ddng tdi chinh gdn li£n vdi moi hoat ddng khdng phdn biftt muc tieu (kinh doanh hay su nghiep cdng cdng), khdng phdn biftt llnh vuc (san xudt hay dich vu), khdng phdn biet sd htiu (cdng cQng hay tu nhdn) w... Trong khi dd; kl todn tdi chfnh Id su phan dnh hoat ddng tdi chfnh: Dd Id he thdng thdng tin vd kiim tra v6 tinh hinh tdi san bdng chting tti, ddi ting tdi khoan, tfnh gid vd tdng hop - cdn ddi kl todn**1. ’’:Xem:L^ thuytt Hach to4n k£ todn.NXB Thtfng k«. xufl't bin 1991 vi UU ban 1992, 11 Mdt trong nhting dac trimg co ban cua kiim tra kc loan Id gdn chat hai chtic nang thdng tin va kie’m tra khdng chi tren ca chu trinh k£ todn mfc ngay tren tirng ylu td ( tirng budc) cua chu trinh do. Chting tCr kd todn khdng phai chi Id phuong phap ghi nhan vi truyln dat thdng tin md cdn la minh chiing phap ly cho su hinh thanh cac nghiep vu kinh td. Ddi ting tai khoan khdng chi la phuong phdp phan loai, phan anh su van ddng cua tai san ma con la phuong phip kiim tra nhung quan he can dd'i (ddi ting) cu thi: tfnh gii khdng chi ia phuong phap tdng hop so tiin hoac chi phi phai tra cho viec hinh thanh mdt tai san hay mdt khdi luong cdng viec (dich vu) ma cdn la phuong phap ddi chieu vdi nhiiu dja ban phan ti'ch chi phi, tai san; tdng hop - can ddi kd toan khdng chi cung cdp nhung thdng tin tdng hop ma c6n la phuong phip kiim tra kdt qua can ddi tdng quat trong thdng tin ke' todn v.v... Chinh nhd nhQng uu viet tren cua ke toan n6n ngay tir thdi nguyen thuy, ngudi cd dai da ddnh ddu tren cdc than cay, budc niSt tren c^c day thimg vira de theo doi chi tieu, kdt qua.... vira dI d<5i chidu, xem xdt, ra sodt bitfn ddng vl tai san. Dac bidt vdi su ra ditf cua kd todn kip va su phdp triln ngay cang hodn then cua he thdnj; phuong phap kd toan, hdu hit cac nhu cdu kiim tra tai chinh tir thf ky XVn din giu’a the ky XX da duoc thoa man ngay tren ban tha|| hoat ddng kd todn. Cho ddn nhQng ndn 30 cua thd ky XX, bang su phd san cua hing loat cdc td chtic tai chinh, tin dung ldn d B& My vd Tdy Au, chtic nang tu kiim tra cua ke todn mdi chiu bdc 10 ydu dilm cua minh so vdi yeu cdu quan ty trudc het la ddi vdi cdc 16 chtic tdi chinh vd tie'p dd Id cdc doanh nghiep san xudt va djch vu qua cdc don vj su nghiep cdng cong va den ca co quan nha nude quan ty tai san cdng. Cung cdn ndi them rdng, phuong phdp tu kiim tra cua kl todn du cd uu viet song cung chi tao duoc niim tin cho mdt gidi haa nhdt dinh cua ngudi quan tdm din tinh hinh tdi chfnh d mdt pham vi xdc dinh. Do vdy, vide kiim tra ngoai kd todn Id yeu cdu tdt yeu cut quan ty ddc bidt trong diiu kidn da phuong hod sd hihi vd da dang hod cdc loai hinh don vj kinh doanh va cdng cdng. 12 Dac bidt, cin nhan thtic ro su cich biet gitia thuc trang hoat dQng tai chinh (thong tin tai chinh phat ra) vdi su phan anh cua no trong ke toan (thdng tin tai chinh thu duoc qua kd toan). Day la khoang cach tat yd'u gitia ky vong cua nhidu ngudi quan tarn den hoat ddng tai chinh vdi nhffng gidi han cho phep ve nghd nghidp trong cac chinh sach ke toan; gitia tinh da dang, thudng xuydn cua lu Hoic cu thi hon, cd thi din ra quan niem cua cic chuyen gia kiim toin Hoa Ky: "Kiim todn 1a mdt qud trinh md qua dd mdt ngudi ddc lap. cd nghiip vu tdp hop vd ddnh gid rd rdng ve thdng tin cd thi lupng hod cd liin quan din mdt thuc thi kinh ti'riing biit nhdm muc dich xdc djnh vd bdo cdo mtic dd phd hop gitia thdng tin cd thi lupng hod vdi nhting tiiu chudn dd dupe thiit Idp.'” 1 Tuong tir nhtr viy li quan niem trong giio due vi dio tao kiim toin 6 C6ng hoi Phip: "Kiim todn Id viic nghiin ctiu vd kiim tra cdc tdi khoan niin dd cua mdt tS chtic do mdt ngudi ddc lap. du danh nghTa goi la mdt kiim todn viin tiin hdnh di khdng djnh rdng nhting tdi khoan dd phdn anh dung din tinh hinh tdi chinh thuc ti, khdng che ddfu su gian ldn vd chiing dupe trinh bdy theo mdu chinh thtic cua ludt dinh "r"' Cic dinh nghTa n£u tren tuy cd khic nhau vl tir ngtf vdi •y nghla cu thi xic dinh song chung quy dlu bao ham vao khai niem kiim toin 5 ylu td co bin: 31 1. Chtic ndng cua ki/m todn II xdc minh va bay to y kiln (hole nghiftn ctiu vl kiim tra). Ddy la yeu td ca ban chi phdi ca qua trinh kiim todn vl bd mdy kiim todn. Vin dl nly dupe dl cdp cu thi hon 6 phdn tift'p theo (xem Muc 2.2). 2. Dd'i tuang true tiep cua ki/m todn la cdc bang khai tii chfnh (hay tii khoan niftn dd) cua cdc 16 chtic hay mdt thuc thi kinh tl. Thdng thudng. cdc bang khai nly dupe hilu II cdc bang tdng hop k£ todn (Bang cdn dd'i, Bang kit qua. Bang chu chuyln tiin tft...). Riftng A.A. Arens ma rdng thdng tin lupng hod dupe. Vdn dl ndy se dupe bln tdi trong Chuong thtiTu cua cudn sdeh nly. 3. Khdch the ki/m todn dupe xdc djnh II thuc thi kinh tl hole mdt td chtic dupe kiim todn. Thuc thi hay td chtic d day dupe giai thfch II thuc thi phap ly (mdt cdng ty, mdt don vj cua Chfnh phu, mdt chu so htiu) hodc mdt bd phdn thdm chf cd thi mdt cd nhdn. 4. Chu the (ngudi thuc hiin hoat ddng)ki/m todn II nhting kiim todn viftn ddc Idp, co nghiftp vu. Quan niftm ddc lip b ddy thudng dupe hilu II khi tham gia vio hoat ddng kiim todn cd thdi dd ddc Idp hay tfnh ddc lip vl nghiftp vu; cdn trinh dd nghiftp vu thudng dupe giai thfch d trinh dd lua chon vl tip hop bdng chting kiim todn... Riftng chudn muc kiim todn cua Vuong qudc Anh khdng dinh kiim todn viftn phai dupe bd nhiftm. 5. Co sd thuc hien ki/m todn II nhting ludt dinh, tiftu chudn hay chudn muc chung. Cdc ludt djnh hole chudn muc nly dupe giai thfch vdi khdi niftm rdng bao gdm ca trong llnh vuc kl todn vl kiim todn hodc rdng hon tuy theo timg cudc kiim todn. Vdi ndi dung trftn, cdc djnh nghTa da nftu khi diy du cdc mdt ddc trung co ban cua kiim todn. Tuy nhiftn, cdc quan niftm nly chu ylu phu hop vdi kiim todn tii chfnh vdi ddi tupng It c*c b6o cdo tii chfnh, do kiim todn viftn ddc Idp (dupe bd nhiftm) tiin hinh trftn co sd cdc chudn muc chung. 32 Theo quan diem thit hai. kiim loan duoc d6ng nghTa vdi kiim Ira kc loan, moi chtic nang cua ban than ke toan, mdt thudc tinh co htiu cua ke toan. Noi dung cua boat ddng nay ia ra sodt cdc thdng tin ttr chting tir kl toan dc'n tong hop can dd'i ke todn. Day la quan diem mang tinh truyen thdng trong dieu kien kiim tra chua phat trien va trong co che kl hoach hoa tap trung. Trong co che nay. Nha nude vira la chu so h&u. vira thuc hien lanh dao true tie'p nen kinh te. Do do. chtic nang kiem tra cua Nha nude duoc thuc hien true tilp vdi moi thuc the kinh te - xa hoi thdng qua nhiiu khau ke ca kiem tra kl hoach, kiem tra thuc hien kl hoach, x& duyfil hoan thanh kl hoach. kl ca kiim tra tai chinh thudng xuyen qua “Giam sat vien cua Nha nude dat tai xf nghiep” la kl toan trudng. din viec xet duyfit quylt loin vi kl ca thanh tra cic vu viec cu thi. Tir khi chuyln ddi co chi kinh tl, vdi chu truong da phuong ho* ddu tti, da dang hoa cdc thanh phdn kinh te. Nha nude khdng cdn la chu sd htiu duy nhdt. Tir d6 su can thiep true tilp cua Nha nude bdng kl hoach, bdng kiim tra true tilp v.v... khdng thi thuc hien vdi cdc thdnh phdn kinh tl ngoai qudc doanh, kl cd vdi cdc nha ddu tu nude ngoai, tham chi' vdi cdc doanh nghiep nhd nude. Cdch thtic can thiep cua Nhd nude cQng khdng thi nhu cu duoc ntia. Mat khde, cdc nhd ddu tu, khach hang, ngudi lao ddng... cQng cdn cd niim tin vao tdi lieu kl todn trong khi ho khdng co du ddi ngu chuyfin gia kl todn ddng dao nhu Nhd nude. Ddng thdi nhting nhd kinh doanh trong co chi thj trudng cung cdn bilt va trdnh riii ro thudng cd v.v... Nhu vdy, ngudi quan tdm din thdng tin kltodn khdng chi cd Nhd nude md cdn cd tdt ca cdc nha dd • tu. nhting nhd quan ly, nhting khdeh hdng vd ngudi lao ddng v.v. Vi vay, cdng tdc kiim tra cdn duoc thuc hien rdng rai, da dang song thdt khoa hpc, khdeh quan, trung thuc, du stic thuylt phuc va tao niim tin cho moi ngudi quan tam. Trong diiu kien d6, viic tdch kiem todn khdi nhitng hoat ddng k i todn vd hinh thanh khoa hoc kiem todn ddc Idp Id mdt xu hudng phdt triln tdt ylu cua ljch sir: "N/u mdt hinh thdi vdn ddng Id do mdt hinh thdi vdn ddng khde phdt triin tin thi nhitng phdn dnh cua nd tdc Id nhitng ngdnh 33 khoa hoc khac nhau cibtg tit mot ngdnh ndy phdt trien ra mot n.xanh khde tdt yiu "i'1 Quy luat phat trien do da dupe chiing minh rat rd ring khdng chi trong cac khoa hoc tu nhidn nhu toan hoc. ty hoc. hoa hoc... ma ca trong Enb vyc khoa hoc xl hdi. Trong xu hudng chung dd. k* toan vi ki&n toan dupe hinh thanh nhu nhting nginh khoa hoc ddc lip. li Id duong nhidn. Tit nhidn, su hinh thinh kidm toan nhu nhting hoat ddng ddc lAp khdng lo$i trti nhting tic nghidp kidm tra thudng xuydn cua kd toan (trotg tting nghidp v* kd loan vi bdng cac phuong phap cua cUttJK kd loan). Trong khi dd kidm toan da cd ddi tuong ridng vi phuong phap ridng cik* minh.1" ’ CQng trong qua trinh phat tridn dd. ki£m toin khdng chi gidi Kan, d kidm toan bang khai tii chfnh hay tii lidu kd toan ma con tham vio nhidu llnh vuc khac nhau, nhu hidu qua hoat d»)n® kinh id. hidu nang cua quan ty xa h§i* hidu Luc cua be thdng phip 1$ tcong tting Loai ho^x ddng v.v... Vi v$y* theo quan diem hien dtjit,. pham: vii kidm toan c£t rdng, bao gdm nhting lTnh vuc chu ydu X toan tinh quy tdc (Regularity audit) hudng vio viflc (tenhi gia. tinh hinh thuc hidn cdc chd do, thd Id. luat phap cua don. vi, kiem. tra uong qui trinh hoat ddng (trudc hdt li vdi boat ddng tai chinh). 3% KiSm todn hieu qud (Efficiency audit)'xem xet kfi qua ddu ra trong tuong quan vdi ddu vio (cd dinh). Ddi tuong true ti^r cua kidm toin hidu qua Id cdc ydu td. cdc ngudn luc trong F.Anghen; “Phuong phip bi$n chting ty nhitaT. 1983. Tr. 401- 402. Xem Chuong thQ Ba vi thti Tu cua cutfn tfch n lirng loai nghiep vu kinh doanh: mua ban, san xuit hay djch VM -- Kie’m toan hieu qua thuPng dupe thuc hien 6 khach the kiem loin thudc khu vuc kinh doanh. Kiem loan loai nay giiip fch true tidfp cho viec hoach djnh chfnh sach va phuong huPng, giai phap cho viec hoan thien hoac cai 16 hoat dong kinh doanh cua don vj dupe kie'm loan. 4. Kie'm todn hieu ndng (Effectiveness audit) xem xet ket qua ddu ra co dat dupe nhu du kie'n hay khdng va neu dat dupe thi cac yeu to ddu vao nhu thi ndo. Vf du. vpi mdt du dn phong chdng cum ga. kie’m todn vien xem xet muc tieu du dn co dat dupe hay khdng, nlu dat dupe thi chi phf cua du dn Id tilt kiem hay lang phf. Muc tieu cua du dn dat dupe vpi chi phf thuc hien thdp c6 thi ddnh gid du dn c6 tfnh hieu nang cao va ngupc lai. Kiim todn hieu ndng dupe dac biet quan (dm a khu vuc cdng cdng (ke’ cac xf nghiep cdng va cdc chuong trinh ddu tu tir ngdn sach Nhd nuPc) noi md loi fch va hieu qua khdng con giG nguyen ven $ nghla cua nd nhu trong doanh ngbifep, ncri md ndng luc qudn ty cdn dupe ddnh gid todn di|n vd‘ bdi b6 thuPng xuyftn nhdm khdng ngirng nang cao hieu nting quin lj/ cua don vi kiim todn. Tdt nhien loai kiem toan ndy cung cdn vd cd th£ ting dung ddi vpi quan ly todn bd dodnth'nghiep hoScvPi tirng bd phdn qudn ly cua moi don vi kiim 'todn:: Cdc quaW nifiri khde nhau kl trfin^khdng hodn todn dd'i Idp nlikirmd phdn dnh qud trinh phdt triln cua ca thuc tiin yd Iy ludn ki£m Yoin. Cd thi minh chting cho nhdn xlt ndy bdi nhting ke't ludn chti ylurtitrattinfrting'diiu da trinh bdy trfin. 1. Ld hoat&ptigriSdti lap, ehiie ndng ca bah cua him todn la xdc minh, thuyit p>huc XVI den ddu thtf ky XX c6 su xudt hien cua ktf toan kep da dap ung nhu cau kid’m tra thdng tin ngay trong ke loan. Tix nhtfng nam SO cua the ky XX trddi mdi xuat hidn kidm loan trudc hdt la xac minh thdng tin. Kiem todn cdc hoai tlong. cung qua Iieh sir phai tridn lau dai.Luc dlu kidm loan cac nghiep vu duoc gidi han d hoat dong tai chfnh. d hoat dong nay. chifc nang xac minh cua kiem loan cd thtf duoc thuc hidn bdi he thdng ngoai kie’m hay noi kidm. San pham cua hoat ddng xdc minh nay thudng la nhtfng bidn ban (bitfn ban kitfm tra, bidn ban xtf ly sai pham. bidn ban thanh tra cac nghidp vu cu thtf. bitfn ban kie’m kd v.v...). Mai tdi nira cudi thtf ky XX, kitfm toan nghitfp vu mdi duoc mo rQng b llnh vtfc hi§u nang va hi$u qua hoat ddng. b llnh vuc nay kitfm toan hudng nhitfu vdo vitfc thyc hien chifc ndng thtf hai la “bay to y kitfn”. Trong chtfc nang xdc minh cua kitfm toan, mdt vdn dtf dat ra rat sdi ddng hitfn nay Id phat hitfn gian lan va vi pham trong tti chfnh. Trong kitfm toan d hdu htft cac nude, vdn de ndy dirge dat ra nhu nhung “khac bitft vtf ky vong” (expectation gap) gitfa kitfm todn va quan ly. Su khac bitft nay cd phdn mang tfnh tdt yeu do thudng xuytfn cd khoang cach giua mong mudn (phat hitfn ra ta't ca cac gian lan vd vi pham) vdi kha nang thuc ttf cua td chtfc kitfm toan cung nhu quan htf giua chi phf va hieu qua kitfm tpdn. Tuy .ohitfn. phdn quan trong Id chua thdng nha't vtf nhan thtfc vatd chtfc (jU ca ban hdnh chua’n muc) kitfm loan. Vtf nhdn thtfc, kitfm todn cdn tao nitfm tin cho nhtfng ngudi quan tdm ntfn ndi chung khdng cho phep sai sot trong ytfu trong dd cd gian ldn vd sai spt ld9l*r. Trong khi dd cung cd quan nitfm kitfm todn vitfn khdng cd n$tu£ vu pkf§i hitfn tit ca cac gian ldn, sai sot. Tham chi, cd quan ditfm chp i$pg jjdtfm todn vi£n Jchdng cd frdch nfeitig ph# & Xem m i nifm nly bffiudng $0 jifft cu, jfrft flfe nhidm cua nhi quan 1^”’. Ta't nhidn, nhan there ndy co lien quan ddn kMi niem trong ye'u va rui ro (s2 di cap trong Chuong thtf Nam ciia Cud'n sdeh ndy". Vd td chtic, trudc he't trong ban hanh chuin muc cung thudng khdng thdng nha't song phuong hudng chung li phdi phtfn ddu xod bo dan su cach biet nay. Dd dat muc tieu niy. cdc nhi kidm toin qudc te' thudng hudng tdi viec hodn thien cic chuSn muc. Tuy nhien, va'n dd quan trong hon ca chinh ia cha't luong toan dien (kd c& phiim hanh va chuyen mdn) cua kidm toin vien. Va'n dd nay lien quan de'n viec tuydn chon, dao tao va b6i dudng kidm toan vien (se dd cap d Chuong thtf Chin cua cud'n Sich nay). Chtic ndng hay to y kien <‘“) c6 thd duoc hieu rdng vdi y nghTa ca ket ludn vd chat luong thdng tin va ca phap ly, tu vain qua xdc minh. N£u ke't ludn vd cha't luong thdng tin co qua trinh phit tridn lau dai tir ch6 chi cd tir ‘‘xdc nhan" de'n hinh thanh bao cio kidm todn theo chu£n muc chung thi ke't luan vd phap ly hoac tu vdn cflng cd qua trinh phat tridn lau dai. Trong qud trinh dd, san ph£m cy thd ctia bay t6 ^ kidfn $ kiin chi tha'y rd d th£ ky XX. TUy nhien, ngay 6 thdi kj ngin ngui ndy, cdch thtfc thuc hien chtfc nSng bty t6 *ion>l Audltint Ouktelines 11) "Oi«n llnvis«i»6c Chi ««g ho*i d0«| b phin de’ cd nhtfng quyit dinh trong moi giai doan o'-.un ly ke ca tiip nhan vdn liing, chi va diiu chinh cac hoat ddng kinh doanh vi hoat ddng quan ly... Nhtfng thdng tin do chi cd duoc thdng qua hoat ddng quan Yy vi kiim toin khoa hoc. Ngudi lao dong cung cir. >.0 thong tin dang tin ciy vi ke't qui kinh doanh. vi an chia phan phdi. vi thuc hien chfnh sach tiin luong vi bao hiim... Nhu cdu dd chi cd the dip tfng thdng qua h$ thd'ng kiim toan hoan chinh. Khach hang.nlia cung cdp va nhi'fng ngudi quan tam khac cung cin hiiu ro thuc chit vc kinh doanh vi vi tii chfnh cua cdc don vj duoc kiim toan ve nhiiu mat: Sd luong va chit luong sin phim hang hoa. co ciu tai san va kha nang thanh toan, hieu ndng vi hieu qua cdc bd phdn cung tfng. tieu thu hodc san xuit o don y| duoc kiim todn. Tit ca nhtfng ngudi quan tim niy khdng cin hodc khdng tht biit tit ca cic ky thudt nghiep vuc cua “nghi” tai chfnh, ki toil nhung cin biit thuc trang cua hoat ddng niy. Chi cd ki toin mdi mang lai cho ho niim tin vao nhung xdc minh d$c lap va khacb quan. Co the cd viec tao ra niem lin cho nhitng ngudi quan lam U yeu td'su quyet djnh ra ddi va phai triin cua kiem loan vdi iu cdch Id mdt hoat ddng ddc lap. Thti hai, kiim toin gop phdn hudng ddn nghiip vu vd cung cd nip hoat ddng tii chfnh ki toin ndi rieng vi hoft dQng cua kiin toin ndi chung. Moi hoat ddng, die biet li hoft ddng tii chinh, diu bao gda nhtfng m6i quan hi da dang, ludn bUfe ddi vi dirpc ciu thinh b6i hing loat nghiip vu cu thi. Di hudng cic nghiip vy niy vio myc 42 "lieu,giai quye’i tdt cic m6i quan he tren, kh6ng chi c£n c<5 .dinh ‘hudng dung va thyc hiftn tdt ma cdn cfin thudng xuyen soat xft viftc 'ihuchiin de hudng cic nghidp vu vAo cic quy dao mong mudn. Hon ntfa. chinh djnh hudng vi td chtfc thuc hien cQng chi dupe thuc hiftn :ld’i‘irin co so nhtfng b£i hoc,tir soil xet va udn nan thuong xuyftn :nhtfng J«?ch Jach; trong qua trinh thuc hi6n. i Hoal dong tiki chinh lai'bao gdm nhiiu mdi quan he vi diu u. vi kinh doanh, vi phan phdi. vi thanh toan. Tinh phtfc tap cua io*t ddng nay cang tang lin bdi quan hi chat chc giua cac quan hi ai chinh vdi loi ich con -ngudi. Trong khi do. thdng tin ki toin la su )han inh cua hoat ddng tai chinh. Ngoai viec chiia dung nhtfng ^>htfc;tap cjia cic quan !hi tai chfnh.thdng tin ki toan cdn la san ii>h^m ciia quiitrinh xir ly thdng tin bang phuong phip ky thuat rat >(£c thiUBottid.rrthu cSu hudng din nghiep vu va cung cd nin nip rong;fluamiy tai chinh cang cd ddi hoi thudng xuyftn va d mtfc dd »o hOP m e hi^t fltldc ita dang itrong qui trinh chuydn ddi co chi kinh S'.lrong dd $6 cqfic quan Ihf *4i chinch, chi dQ ki toin thay ddi nhiiu Sn.<*),fli»ng ,vdi su "bung fa” cua cic thanh phfin kinh ti va cac hoat dng ikiflhv4oanh khic nhau c£c sd ohtfc kinh tixa hdi khic nhau. fOngkbi dd. d-nhiiu noi va nhiiu 16c, cdng tic kiim tra, kiim soit hwa ©huydn hudng kip thdi, din tdi trinh trang ky cuong bi budng W nhiiu ky .strong trang kd toin, tai chinh da duoc tao lap trudc Ay dftyg ibj -phi m, nhiiu td chtfc ki toin vi don vi kinh doanh goAi qudc doaob khdng lim ki toin... Thuc tiin dd, die biet 6 thdi 'y Mv e.ua cdng ®u<>c ddi mdi, dS niy sinh quan diim cho ring chua lid n teah cich cdng tic kidm tra trong khi chua triin khai bin diin V* r$og khAp cdng tic ki toin. Tuy nhien kinh nghiim hUP *£d3 ffci chi c6 tridn khai tdt hon cdng tic kiim toin mdi cd hi’ flhaob ehdng dua cdng tic tii chfnh ki toin di vio nin nip. .'hue tiin dd dS chting minh rd tic dung hudng din nghiip vu va tag cd ndn nip tii chfnh kd toin cua kidm toin. hit ba, kidm loin gdp phdn ndng cao hi{u qud vd ndng luc quan y: RA ring, kidm toin khdng chi xdc minh dd tin cfy cua thdng in md cdn tu vdfn v/ qudn I Cd thd thiy dac bi$t rd tic dung cua 43 vai iro iu vin niy irong ki£m loan hieu nang va hieu qua quan I; Vai ir6 niy phit huy dac biei ro irong cac don vi duoc kiem loi Ihuong xuyftn. Trong di£u kien do. viic lich luy kinh nghiim qt thuc lidn s<5 li co so cho nhung hai hoc cho tuong lai. Dieu dd cOn co I hft giai ihich lir linh phuc lap va da dang trong vice giai quyt cac moi quan he kinh te - xa hoi irong dim vi duoc kiem loan. Dl moi. phuc lap nay sinh. Trong ca nh(m thuc lin lhue lien, c6 lb ihiy ro linh phuc lap cua cac quan he nay lir chinh nhung dac iruo] cua kinh tft (hi trudng: Lpi nhuan la muc lieu cudi cung. cOng bin; xa hoi. phuc loi xa hoi khong con du cac dieu kien thuan lpi duy b va phai irien Irong co che ihi iruong ihuin tuy. Canh iranh la qir luat dal idi lpi nhuan. nhiCu lhanh phin kinh ttf cung ion lai. caul) iranh va hinh ding irudc phap luit. Kinh le mo cua. da phuong hoi! diu iu va md rdng. cac quan hft qudc itf co lpi ich kinh Ift Iruc tiftp song khdng phai moi quan he nay d»*u chi don Ihuin vft kinh if.. Dac biei irong dieu kien mdi chuydn dot co che kinh itf. hft ihdtt| phap ly chua hoan chinh. kinh nghiem va chuyen gia gidi vft quan I; chua c6 nhiftu. Trong dieu kien do. duy tri ky cuong vi bao dan dong bo vi to chifc thuc hiftn lot kitfm loan trftn moi llnh vuc dtf lift co so lich luy kinh nghiem lir xac minh di dtfn tu vin cho moi lin! vuc hoal ddng. Tir lit ca cac dieu trinh bay a tren, co thtf ihiy ro kitfm loai co y nghTa Ion Iren nhieu mil: Dd la "quan tod cdng minh ciia qu> khif", ngtiiti dan dal cho hien lai" va "ngifdi cilvan sang sutfl ch nn/ng lai Ciu hoi v i bai tip Ciu hoi dn lip au 01: Trinh hay ban cha't cua kitfm loan. <>uc»i chuan bj bao cao lai chfnh cho nhtfng nguoi sir dung ben au 04: PhAn biet kc loan va kitfm loan? i;iu 05: Phan biCl kitfm loan hifu qua va kitfm loan hiftu nang. N6u j du minh hoa cho tirng loai hinh nay. iu 06: Giai thfch vi sao cac khai niem kitfm loan cua cac nude c6 :n kinb. te (hj trirong phai trien lai tap irung mo ta kitfm loan bao ,o lai chinh. lau 07: Trinh bay cac chting nang cua kitfm toan. Tir do hay liftn hfi tinh hinh thuc hiftn cac chtic nang kitfm toan 6 Viftt Nam. au 08: Giai thfch tai sao trong khu vuc kinh doanh chtic nang b&y I y kift'n luon duoc thtf hiftn dudi hinh thtic tu va'n trong khi 6 khu ,rc cOng chtic nang biy to y kift'n c6 thtf thtf hi$n dudi hinh thtic tu i'n hoac hinh thtic phin xtft. £u 09: Trinh biy y nghTa cua kitfm toan trong ntfn kinh tft' thi 'ufrng? ai tap ai tap 01: Hay chon c4u tra liri h?p ly nha't cho cic ciu sau: .1. Kitfm toin c6 thtf duoc khic hoa r6 ntft nha't qua cic chtic nang: . Soat xtft vi ditfu chinh hoat ddng quan ly. 45 b. Kiefm tra dtf xir W pham quan \ hidu* nang' cua. don.vi.duoc kiem tra: 2.T., Mfit. cu6c kidm man duac tttiei: kdldft phai1 hiftn: ra: nhting: vi phamiphap.luat..cac che dinh;cua.N ha.nu6c v a ,c ic quy djnh cua cdng, ty, chinh: lfc mflfli auoc kiem toini a; TBuiaHiirfh 4 T c. Hoal dong d. Tat ca cac cau trdn deu sai. a. Nhtfng ndm ddu thap ky 30. b. Nhtfng nam diu thap ky 80. c. Nhtfng nam diu thap ky 90. d. Nhtfng nam cutfi the’ ky 20. 2.9. Chtfc nang xac minh trong kiem toan titf chi'nh ngay nay duoc bitfu hien: a. Bang m6t chtf "chtfng Ihuc”. b. Bang m6t Bao cao kitfm toin. c. Bang Idi. d. Tflft ca cic cau trfin. 2.10. Chtfc nang bay to l xudt). - Theo quan he vl thdi dilm kiim todn vdi thdi dilm thuc hifn nghiep vu, kiim todn bao gdm kiim todn trudc, kiim todn hien hdnh vd kiim todn sau. - Theo 16 chtfc bd mdy kiim todn, cd thi phdn kiim todn thdnh kiim todn nhd nude, kiim todn dQc Idp vd kiim todn ndi bd. - Theo quan he phdp ty cua kiim todn. cd thi cd kiim todn bit budc vd kiim toan tu nguyen. - Theo tfnh chdt vd pham vi cua kiim toan cd thi phdn kiim todn thdnh kiim todn ngdn sach vd tdi san cdng, kiim toan dif an vi cdc cdng trinh, kiim toan cac don vj du toan... Trong cac phdn tren chung ta dd tilp cdn vdi cdc khdi niem kiim toan phdn theo llnh vuc, theo quan h$ gitfa chu thi vi khdeh thi kiim todn, theo phuong phdp kiim todn, Trong c4c phdn sau cua chuong trinh vd trong thuc tiin td chtfc kiln tote ddi hoi phai 52 3.2 Phin loai kiem loan theo doi tuong cu thi 3.2.1. Kiem todn (bdng khai) tdi chinh (Audit of financial statements) Cdc bang khai (bang can ddi) tai chfnh thudng c6 cdc bang trinh biy tinh hinh tai chfnh, trinh bay thu nhap va trinh bay nhtfng Iu6ng tiin vdi nhtfng chu thfch kem theo. Theo thdng 1C kl todn qudc t£, cac doanh nghidp thuong phai c6ng b<5 Bang Can ddi tai san, Bao cdo Kit qua kinh doanh va Bao cao liru chuyen lien te cung cac bang giai trinh. Thdng thudng day la dd'i tuong quan tam true tilp cua cac td chifc, ca nhan. Do d6. bang khai tiki chfnh la ddi tuong true tilp va thudng xuyen cua kiim toan. Tuy nhien, tuy mdi lien he gitfa ngudi quan tam cu thi vdi bang khai thudng tai chfnh phat sinh nhtfng ddi hoi vl tfnh phap ty va chu thi kiim todn khac nhau. Thdng thudng mdt don vj cd 100% vdn ddu tu cua Nha nude, Nha nude vira la chiu sd htfu, vua la ngudi gitf vai trd diiu tilt nen cac bang khai n&y do co quan kiim todn cua nha nude thuc hien cdng vide kiim toan. Trong cac trudng hop cdn lai, nhtfng ngudi quan tam thudng cd nhiiu phfa khac nhau. Do vay viec kiim toan nay lai do cdc cdng ty (van phong) kiim todn ddc lap thuc hien. Trong ca hai loai khdeh thi trftn. n£u chi cd cdc nha quan ty 6 don vj kiim todn quan tam thi cdng viftc kiim todn niy cd thi do kiim todn ndi bd thuc hiftn. Tit nhien trong mpi trudng hop. cdng viftc kiim todn dlu phki quan triftt yftu du ti* kiftm vied k*. Yftu ciu niy sft dupe thuc hiftn tdt nhat nftu chi cd md* chu dal kiim todn duy nh2ft vin rut ra nhtfng ket ludn cd d»l lim chfi dtp cho uft ci nhtfng ngudi sir dung. Chi trong trudng hop ngudi quan tam cho ring kiim todn chung b trtn khdng cung cip diy du thdng (in cho myc dfch cua minh mdi cin lua ch> do each Ihuc kie’m loan va hinh ihuc bao cao kiem loan cung khac nhau. Nhu vay. thuc chat cua viec kiem loan lien ket la su ket hop kiem toan tai chinh va kiem toan nghiep vu. de xac minh va dua ra y kien day du va dung dan hon. Vi du ve kiem loan lien ket Irong ihuc te la kit’m loan bao cao quyet toan du an hay cong trinh hoan thanh. trong do kiem loan vien vira danh gia tinh trung ihuc cua thong lin !Irong bao cao quyet loan, vira danh gia linh hieu luc cua du an hay •chuong Irinh (muc lieu cua du an hay chuong irinh co dat duoc hay ,khong. va neu dat duoc thi tren co so tict kiem hay lang phi ngudn luc). 3.3 Phan luai kiem toan theo he thong bp may to churc 3 J . I . K iem lodn nh a nude Kkfm loan nha nuoc la he thong bo may chuy£n mon cua Nha nude thuc hien cac chtfc nang kiem loan tii san cdng. O thdi ky 'trang dai. kiem loan nha nude da xu it hien d£ doi so il tii san cua 'vua chua. Qua qua irinh phit trien cho den nay kiem toan n h i nude 'b c ic nude phit triia deu thuc hien chtfc nang kiem toin c ic don vi ;i khu vuc cong cdag. 6 Cmi,? few co q*an kifrn toin qudc gia li Toa tham kc ilCour des Comptes) do Napoleon d t nhat thinh Up tu nam 1807 song mai den a im 1976 mdi A n : Dao h a sin ddi ngay 22/6/1976 giao viec f t i cbieu c ic bang khai tii chinh v i viec quin ly c ic xi nghiep cong ;oog. D£n nam 1982. c ic coqpan kiim loan du phuong duoc thanh lip fe kiem toin Bg*» s * h dia phwmg. c ic 16 chtic nhi nuoc. c ic xi nghidp s i dung * * * * * ” * “ m qua® ly c u a .cic chinh <*** I * * * ® - d ta »*y Toa thjim ki' co quy in 57 va nghTa vu kidm ira lai khoan va sd sach kc luan cua bo mav chinh quycn irung uong (trir lai khoan cua Tong thong. Quoc hoi. Iliupng vien va Uy ban Tu phap). cac cong so qudc gia va cac \i nghiep cong. cac td chuc xa hoi. Dong lhoi. Toa tham kc con co quycn xet (j My, Van phong Tdng kc loan (GAO- General Accounting Office) nay la Van phong Giai irinh Trach nhiem- Govcrnmcnl Accounlabilily Office) dupe lhanh lap iheo luai Ngan sach va Ktf loan nam 1921 va la moi co quan khong co phc phai irong he ihong lap phap cua Nha nude iitfng hang va ihuc hitfn chifc nang kiem loan cho Quoc hoi. Vdi chtfc nang nay GAO Ihuc hien nhiem vu kitfm loan nhu: - Kiem loan ihdng lin lai chfnh cua cac to chtfc chfnh pha trudc khi trinh Qu6c hoi. - Tap irung vao vitfc kitfm toan luan thu (vc quycn han va trach nhitfm cua to chtfc chinh phu trong thu chi ngan sach theo phap Iu4l quy djnh). - Danh gia hieu nang va hieu qua nghitfp vu cua cac chflronp trinh lien bang... Cf canada. Van phong Tdng ktf' loan (General Accounting Office) dupe thanh lip tir nam 1878 tach bitft khpi Chfnh phu vdi trach nhitfm luc dd la kitfm tra cac nghitfp vu da phat sinh va cai litfn hay bai bo vitfc phat hanh tin phitf'u cua Chfnh phu. Tir nam 1931 nh&ng khoan thanh toan dupe chuytfn qua Kho bac. Tdng kc toan cd trach nhitfm kitfm tra va ghi chep vitfc su dung cac qui dd. Tir nhung nam 50 Van phong Tong ke loan bat ddu bao cao vtf “Cac khoan lhanh loan phf san xual”. Tir nam 1977. Luat qui dinh cho Tdng ke loan Ihong qua. Theo do pham vi va trach nhitfm cua Tcing ktf' toan dupe md rdng khdng chi dupe danh gia tfnh trung thuc. hpp Iv cua bao cao tai chfnh cua Chfnh phu ma con dupe phep bao cao vtf vitfc dieu hanh cua Chfnh phu. Tdng ktf toan kiem loan cho bao cao cua hon 100 ban nganh Chfnh phu litfn bang. h chuc) nao co nhan kinh phi cua Chinh phu. Tdng kc loan do Chu ljch Quoc hoi bo nhiem vdi nhiem ky 10 O Australia. Gr quan Kiem loan Quoc gia (National Auditing Office) li to chut doc lip vdi Qu(ic hoi va Chinh phu: Quoc hoi lit khach hang dac bicl cua Co quan Kiem loan Quoc gia vi han hinih luil phip cho hoal dong cua co quan niv Chu lich C o quan Kiem loan Quoc gia chiu irach nhiem Irinh Irirftc Quoc hoi vc vide Mi dung cac nguon lai lire Ihong qua hoal dong kiim loan doc lap cua Co quan Kic'm toan Quoc gia. Vdi cac ban. bo cua Chinh phu. Co quan Kiem loan Quoc gia 6 Viet Nam. irong nh&ng nam ap dung co chd kd hoach hoa tap irung. vide xdt duydt cac bao cao quydt loan do cac vu lai vu ciia cac bd chu quan. phong tdi chinh cua cac so chu quan lien hanh: vide lhanh tra vd ihuc hidn chinh sach vd xcl. giai quydl khidu nai. td cdo v.v... do cic co quan thanh ira ihuc hidn. T& ngay 11/7/1994. Kidm lodn nha nude duoc chinh ih&c lhanh lap theo Nghi dinh 70/CP vdi ch&c ndng “xac nhan linh dung dan. hop phap cua tai lieu; s6 lieu kd lodn. bao cao quyet todn cua cdc co quan nha nude, cdc don vj su nghidp. don vj kinh te nhd nude vd cdc dodn th£ quan chung, cdc to ch&c xa h$i su dung kinh phi do ngdn sach Nha nude cdp” (inch Dieu 1 cua Nghj djnh 70/CP). CQng theo nghj djnh nay. “Kielm todn Nha nude cd nhidm vu xdy dung kd hoach kiem lodn hang ndm. Qua kidm loan, cung cdp kdt qua cho chinh phu va gdp y kidn vdi don vi duoc kiem loan cung cd ndn ndp tdi chinh kd loan va kid'n nghi vdi cdp co thd'm quydn xu ly nh&ng vi pham...” (dieu 2, Nghj djnh 70/Chinhphu) Ngay 14/6/2005 Qudc hdi nude Cdng hod xa hdi chu nghla Viet Nam da thdng qua Ludt Kiim todn nha nude, cd hidu luc thi hanh t& 1/1/2006. Ludt Kid’m todn nha nude qui dinh lai dia vj phap K cua co quan Kiim loin nhi nude la co quan chuyen mdn vi linh vuc kiim ira lai chfnh nha nuoc do Qudc hai lhanh lap. hoal ddng doc Idp chi ludn iheo phap luai (diiu 13 Luai Kiim loan nha nude). Luai Kiim loan nha nude cung mo rdng nhiem vu cua co quan quan Kiim loan nha nude so vdi nghj dinh 70/Chmh phu. Sau gin 15 nam thanh lap. Kiim loan nha nude da vira fin dinh bd may Id chtfc. xay dimg cac van ban phap qui. huin luyftn nghiftp vu cho can bd kiim loan va ihuc hien nhtfng cudc kiim toan cd qui md ldn gop phin cha'n chinh cdng lac quan ty lai chinh ki loan vi thu ndp cho ngin qui hang trim ty ddng. Qua qua irinh hoal ddng, vj Iri cua kiim loan nha nude ngay cang duoc cung cd va ling cudng. 3J.2. Kiem lodn ddc lap Kiim loan ddc lap la mdi hoal ddng dac irung cua kinh li thi trudng. Day la cac td chtfc kinh doanh dich vu kiim loan vi iu via Ibeo ydu ciu cua khach hang. 6 cac nude sdm phai triin theo co cW ihj irudng. kiim loan ddc lip di hanh nghi trudc khi cd nhtfng chuan muc chung (ve kiim loan viftn) va chuin muc chuyftn nganh (vi cdng lac kiim loan). Cho din nay trftn thi gidi da cd hang trtn ngan id chtfc kiim loan ddc lap hoat ddng trong linh vuc kiim loin vi iu v^n lai chinh (riftng d My cd bt» 30.000 td chtfc niy). Kinh nghiftm d cac nude cd lich sir phai triin kiim toan lau la bd may thuc hidn chtfc nang kiem loan irong pham vi don vj. phuc vu yftu cdu quan ty ndi bd don vj. Do muc tidu duoc gidi lian 6 pham vi ndi bd don vj nftn bd may nay thuong chi bao g6m cac kidm loan viftn nQi bQ. Ve ndi dung kidm loan, irong thOi ky ddu cung chi gidi han 6 kidm tra chdi lupng thong tin kft loan, tai chinh. Sau nay mdi phdt tridn sang nhung ITnh vuc khac cua quan ly. Co thd ddn ra thuc ti£n kidm todn 6 cdc nude phai tridn de lam rd khai niem nay. 6 My, nhtfng tu tuong hiftn dai vd kidm todn da xudt hien t& nSm 1914 song chi sau ctti sdl nang ne ve lai chinh nam 1929 kidm loan mdi phai Iridn. Trong quan hft do. kidm lodn nQi bd cung phai tridn: nam 1941. Trudng Ddo lao kidm todn viftn ndi bd (IIA) duoc lhanh Idp va cac chtfc nang cua kie’m loan noi bd duoc xdc djnh chu yftu Irong linh vuc lai vu. Tir nhtfng nam 50 iro di. kiem todn noi bo phai iridn vao cac khfa canh cua quan ly khac irong doanh nghiftp. dac biftt la hieu qua kinh doanh va hieu nang quan ty. 6 Cdng hoa Phap. chtfc nang cua kiem lodn ndi bd da xufi hiftn chinh thtfc vao nam 1960 irong cac cdng ty nhanh cua cac tip doan ngoai qudc. Tiep dd. cdc cdng ly khac (dac biftt Id trong ngin hang vdi Vu Tong Thanh tra) cung djnh ra cac chtfc nang tuong tu. Dong ihdi viftc du nhdp kiem loan ndi bd tiftp tuc phdi tridn 62 . Tai chinh ra Quyit dinh m> 832/TC/QD/CDKT ban hanh Quy chc kiim loan ndi bo da danh dau su hinh lhanh cac van ban phap quy irong linh vuc nay. Tuy nhien. do cac viin ban phap quy cung dang irong qua Irinh xay dung, viic dao lao va hoi dudng nghiep vu cho doi ngu kiem loan noi bd cung dang 0 budc ddu: Them vao do. chtfc ning va nhiim vu cu thi cua kiem loan n0i bd cung chua dupe quan ' niim ihong nhdt dac biet la Irong kiim loan hi£u qua kinh doanh (EfHciency Audio va hieu nang quan ty (Effectiveness Audii). Ngay irong ITnh vuc truydn thdng nhu kiim loan quy tdc (Regularily Audit) vd kiim todn thdng tin (Infomation Audit) cung chua that nhat quan vc noi dung cu thi’ can kiim toan. Vi vay, kii’m todn ndi bd d nude ta cdn tiin hanh hang loat giai phap ttf xdy dung cac noi quy, quy trinh mdu cho ttfng phdn hanh kiim ti hudn nhtfng ndi dung va ky thuai co ban cua k kii’m toan viin ndi b<>: Ttf viic xay dung md hinh id chtfc din viic md rdng dja ban kiim toan ndi bd md trudc ddy chua cd dieu kien thuc hiin nhu ki^m todn hiiu qud vd kiim todn hiiu nang quan ty. Ciu hoi va bii tap ttf i 01: Trinh bay cac muc tieu cu the irong cac lo^i hinh kie’m t nude. kiem loan uoc lip va kie'm toan ndi bd. Cho nhan xet vi : hien cdc muc tieu tren cua cac loai hinh kidm toan trtn d i i Cdu 03: Neu nhihig dac didm cua cac loai kidm toan nha n kidm loan ddc lap, kidm toan ndi bd. Cftu 04: So sinh ba loai hinh kidm toin duoc phdn loai (hec tuong cu thd (kidm loan tai chinh. kidm toan nghiep vu. kidm lien kdt) va quan he cua cac loai hinh trtn vdi bd may kidm toan. I Ciu 05: Hay trinh biy nhihig djch vu kidm todn chung nhi kidm toin vien ndi bd c6 thd cung ca’p? I Ciu 06: Hay trinh bay nhihig dich vu kidm toan chung nhd kidm loan vien Nha nude co thd cung ca’p? Ciu 07: Hay neu su khac biet chu yeu giua bao cao cua kidm I vien ddc lip vd bao cao tai chinh vdi bao cio kidm loan ndi bd. kidm loan nha nude vd tfnh hieu qua, tfnh kinh i cic cuoc kidm toin kdt qua hoat ddng? a. Kidm todn Wo cao tdi chfnh, kidm toan nghiep vu va kidm todn lien kdt. b. Kidm todn thdng tin. kidm todn qui tdc. kidm toan hieu nang vd kidm todn hieu qua. Kidm todn doanh nghiep, kidm todn chuong trinh dir an va kidm todn cdc dcm vj hdnh chfnh su nghiep. d. Ca ba cdu tren ddu sai. 3.3. Ndu ldy tieu chf “chu ky" dd phdn loai kidm todn thi kidm todn duipc phdn thdnh: a. Ndi kidm vd ngoai kidm. b. Kidm todn trudc, kidm todn sau vd kidm todn hien thdi. Kidm todn thudng ky, kidm todn djnh kjr vd kidm todn bit thudng. d. Kidm todn todn dien vd kidm todn didn hinh. 3.4. Ndu kidm todn duoc phdn thdnh kidm todn Nhd nude, kidm toil dQc Idp vd kidm todn ndi bd thi tieu chf phdn loai phai Id: a. Llnh vuc cu thd. b. Dd'i tuong cu thd. c. Quan he gitfa chu thd va khach thd kidm toan. ^c titfn hanh theo trinh tir. Ql) Ngugc vdi trinh ty ktf toin b. Xu6i vdi trinh ty ktf toin c. Titfn hanh theo trinh tu riftng d. Bao g6m tit ci cic ciu trtn 3.16. CuQc ki^m toin duoc titfn hinh c6 chi phf ki&n toin do: a. Co quan kitfm toin Nha nu6c thuc hi$n. b. Co quan ki£m toin d$c lap thuc hi$n. c. BO phan kitfm toin nQi bd thuc hitfn d. Bao g6m tit ci cic ciu trtn. Bii tip 02: Dtfn tir thfch hop nhit vio chA trdng dtf hofcn thinh a. Kitfm toin ddc lip li die trung co ban cua.............Dfty 11 Mi chifc kinh doanh djch vy ....-----v i---------theo yftu du da khach hang. b. Su ra ddi cua cic cdng ty kitfm toin dOc lip qudc itf vi n$ djad Vi$t Nam danh diu mQt budc ngoit quan ngag trong viftc cang 70 caP dich v u ......... v a ............ cho nhung nguoi quan tam de'n cac sd li$u .......... a Viet nam. c. Trong pham vi don vj, kidm to a n ................la mdt b6 mdy thuc hien chuc n ang......... phuc vu yeu cd u.............ndi bd cua dcm vj va do c a c ............khdng chuyen nghiCp tie’n hanh kie'm toan. d. Tir nhung nam 50 trd di. kidm toan ndi bd d My mdi phdt tridn vao cac khia canh khac cua quan ly doanh nghiep ddc biet Id ...........kinh doanh v a............quan ly. e. NhSng hoat dong xac minh do cac kiem toan vien ddc Idp ben ngodi cdng ty thuc hien vd cdc bang khai tai chinh duoc goi Id .........Trong khi hoat dong nay do cdc kiem toan vien ndi bd thuc hien ve tinh hieu ndng va hieu qua duoc goi la ........ f. Thdi ky ddu kie’m toan ndi bd cung chi gidi han d kidm tra chd't luong thdng tin ke toan tdi chinh, sau ndy mdi phdt tridn sang linh vuc khde cua............ Bai tap 03: Nhan dinh dung (D) hay sai (S) cho cac cau sau day: a.^T . Kidm toan ndi bd duoc xem nhu mdt su kidm soat ben ngodi dd'i vdi Ban quan tri cua cdng ty. b.7>....... . Kidm toan nghidp vu chi duoc thuc hien bdi cac kidm todn vien ddc Idp. x-M'5 ■»-i' *;■ c..x i Trong khi thuc hien kidm todn nghiep vu, moi kidm todn vien bdt budc phai sir dung mdt chucmg trinh kidm toan chuin qudc gia. d.....5 ?. Kidm todn vien ndi bd khdng bao gid thuc hien mgu cm bit nhan trong nen kinh le tin uuimg ■ kiem lodn cd dd'i tuong neng \ phuong phdp rieng. khde hiel dd'i tUtfng vd platting phdp t no t dc ini khoa hoc vd cdc ngdnh nghe klnic. Tren cff sit long ket lich sir phdt trien cuu kiem todn cd ve ly ludn i tlnfc tien, chtfttng tlu'r itf "Ddi ittttng kiem todn " di tir nluTng van de cu the den khdi qttdl hod mot cdch cd he ihong nhung van de lien quan den ddi lUt/ng vd klidch the kiem itkin. pin) hop vdi cdc loai hinh kiem lodn a bdn: kiem lodn tdi chinh. kiem todn lioqt dong va kiem lodn ludn llui. Ve ket cau irinh bdy t phdi trien i nhtt tinh nghe thiidl trong to chitc kiem todn d cdc chuong liep theo. Ben canh dd. Doi tut/ng kiem lodn con Id tien de cho viec Irinh bay cdc phuong phdp kiem lodn tfede chuttng liep sau moi cdch lie thdng. Nlnr j ydh de co ban ludn duoc xem xet irong mdi quan lie logic, ' tuong vd Phuong plid/)" cdn duitc cu the hod vdo cdc loai hinh kiem lodn 3Ki/m lodn tdi chinh). 73 Ndi dung Chuong thiir iu “Ddi lutnig kiem todn " tap irung Tdm rd cdc khdi niem cobdn ve ddi lifting vd khdeh the kiem lodn. dieu gidi chi liei do! IM/ng chung cua kiem lodn vd cdc ddi luong cu the cua kiem lodn. Tren co sd nhdn thtic kiem loan vim Id mdi mdn khoa hoc dm loan da duoc luai phapqu\ dinh. CJ nuoc la. khach the cua Kiem loan nha nuoc duoc qu\ dinh irong dieu 5 va 6 cua Luai Kiem loan nha nuoc. Trong quy dinh nay. gitfa khach Ihe va doi tu di »an bp nguon lai lieu da co va >e iliroc lam ro them « ... Mat khac. trong « ; kinh doanh va trot I k I S. i I- S-1-11 i-f i f i - ! s i « kl till cac ke loan vien cung cap nhung kho khan trong viec i i cac quan he phuc tap. dac biet la nhung quan he moi phat ih phuc tap nay ngay cang tang len theo rat nhieu nguyen lie nhau do quy mo cua cac khach ihe kiem loan khong n; t rong; do tinh phuc tap cua doi tuong kc toiin - hoal don nh - co the co nhieu hen cung tham gia dau tu kinh doanh vd uong thuc iham gia khac nhau; do co nhieu quan he kinh le lit >mh tham nhap vao hoat dong nay... Ngoai ra cung phai k( cach biet vc chuan muc kc to«in va cac dieu kien thuc hie ra cac nuoc. giura cac lhoi k\ .. dan den su nhAn Ihuc khac to chiic khac nhau. nhat la su thay doi ciia che dOkfi loan .. nhung ihuc te do doi hoi kiem I thuong xuyen hudng din nghiep vu. cung c6' nin nip v* cai tiin 16 chtfc... de ndng cao cha't luong kltoan. D6’ dap tfng nhu ciu tren. dd'i tuong cu thi cua kiim loan thudc pham vi tai lieu ke' loan bao gdm: • ^ nhdhi^n lh^c cCla cic th6r>g ‘>n ke' toan (thOng tin luong • Tinh hop phap cua cac bilu miu. cua trinh tu lap va ludn chuyen cac tai lieu nay. • Tinh hop ly cua cac dd'i tuong ke' toan phu hop vdi ndi dung cua cac nghidp vu kinh te' phat sinh. • Tinh phap ly trong viec thuc hien cac luat phap, chuin mire vi che' dd kinh ttf tii chfnh. Trong trudng hop kie’m toan chi gidi han 6 dd'i tuang li tii lidu ke' toin thi kie’m toin duoc goi li kiim toin chtfng tit. Tuy nhien trong thuc tl.dl kie'm toin cic dd'i tuong trdn thudng phai thu nghiem (trie nghiem), diiu tra (qua cic ddi tuong khic nhau, trtn cic van ban khic nhau vdi cic phuong phip cu thi khic nhau) hoac kie’m ke trtn thuc te', li'y thuc te' lim tieu chuin dinh gii tfnh hi|n thuc cua tii lieu vi tfnh hop phip trong viec thuc hien cac phip lu$t, chuin muc vi che' dd ke' toin. 4.2.3 Thuc trang tai san va nghiep vu tai chinh - Doi turong cu the cua kiem toan Trong mdt don vj kinh doanh hay su nghiep, tii san ddu bie’u hien dudi nhiiu hinh thai vat chit khic nhau vdi yeu ciu vl quy cich, pha’m chit, bao quan, bao dudng... khic nhau, lai duoc luu trtf trtn nhiiu kho, bSi khac nhau vdi nhffng ngudi quan ty khic nhau. Mdi lien he gitfa nhffng ngudi quan ty vdi nhau cQng nhu giffa ngudi quan ty vdi ngudi scr hffu tii san duoc thuc hien theo nhffng xu hudng vi phuong thtfc khic nhau song cd xu hudng ngiy cing tang din sit cdch biit giita ngudi sd hihi vd ngudi bao quan vd si dung tdi san. Mat khic, khi sin xuit phit triln, quy md tii san cOng tang 16n. quy md kinh doanh md r0ng, cic mdi lien ktft kinh t* ngiy 81