Hon thnh kim ton

103

Chng 6

HON THNH KIM TON

Bo co kim ton: Lu hay ngoi tr?:

http://cafef.vn/thitruongchungkhoan/luuyhayngoaitru2013050217593798013ca31.chn

http://cafef.vn/trangchu/news20090418094942808ca0.chn

Khi kt thc cuc kim ton, kim ton vin pht hnh bo co kim ton a ra kin ca mnh v bo co ti chnh. Trong chng ny, chng ta s xem xt trnh t v cc phng php do kim ton vin thc hin chun b cho vic hon thnh kim ton, cng nh nhng ni dung c bn ca mt bo co kim ton v cc loi kin c th c a ra trong bo co ny. Mt s vn lin quan n cch gii quyt cc s kin pht sinh sau khi pht hnh bo co kim ton cng s c cp.

6.1 Chun b hon thnh kim ton

Sau khi hon thnh kim ton tng phn hnh ring l, kim ton vin chun b lp bo co kim ton v bo co ti chnh. Nhng trc ht kim ton vin cn tng hp cc kt qu thu thp c v cn thc hin mt s th nghim b sung c tnh cht tng qut. y chnh l cng vic chun b hon thnh kim ton bao gm vic xem xt cc khon n tim tng, xem xt cc s kin xy ra sau ngy kho s k ton lp bo co ti chnh, xem xt v gi nh hot ng lin tc v nh gi tng qut kt qu. Cc bc trong giai on hon thnh kim ton c th hin trong hnh di.

6.1.1 Xem xt cc khon n tim tng

nh ngha n tim tng: Theo VAS 18, n tim tng l:

Ngha v n c kh nng pht sinh t cc s kin xy ra v s tn ti ca ngha v n ny s ch c xc nhn bi kh nng hay xy ra hoc khng hay xy ra ca mt hoc nhiu s kin khng chc chn trong tng lai m doanh nghip khng kim sot c; hoc

Ngha v n hin ti pht sinh t cc s kin xy ra nhng cha c ghi nhn v: (i) Khng chc chn c s gim st v li ch kinh t do vic phi thanh ton ngha v n; hoc (ii) Gi tr ca ngha v n khng c xc nh mt cch ng tin cy.

Hon thnh kim ton

104

Tr khi kh xy ra kh nng phi chi tr, VAS 18 yu cu doanh nghip phi trnh by trn Thuyt minh bo co ti chnh mt cch tm tt v bn cht ca cc khon n tim tng ti

ngy kt thc k k ton nm cng vi cc thng tin c tnh v nh hng ti chnh ca khon n ny; du hiu khng chc chn lin quan n gi tr hoc thi gian ca cc cp y thng tin cho ngi s dng bo co ti chnh v cc khon n ny c th nh hng n quyt nh ca h. Hnh thc cng b c th nh sau:

Vo ngy 20/05/20X0, mt khch hng kin chng ti v yu cu bi thng mt khon thit hi do mua hng km phm cht ca n v. Tng s thit hi vt khi mc bo him trch nhim sn phm ca n v l 500 triu ng. Th nhng cc nh qun l v t vn php l ca chng ti cho rng trch nhim m chng ti c th phi gnh chu cho s vt ny nu c s khng phi l mt s tin trng yu.

Ngoi ra trong qu trnh hot ng n v cn c th k cc cam kt c bit v chng thng c mi quan h gn gi vi n tim tng. V d nh cc cam kt mua hng hay bn hng vi gi c nh... l nhng hp ng cam kt s duy tr nhng iu kin c nh bt chp cc bin ng tng lai. Do cc cam kt ny s gy thit hi nu c xy ra nhng bin ng bt li, chng hn mt cam kt bn hng vi gi c nh c th s to nn mt khon l khi gi c tng. Cc cam kt c th c cng b ring hoc kt hp cng b cng vi nhng khon n tim tng trong thuyt minh bo co ti chnh.

Mt s th tc kim ton c th s dng tm kim cc khon n tim tng ca n v l:

Trao i vi ngi qun l ca n v v kh nng c cc khon n tim tng cha c cng b. Th tc ny ch hu ch nu ngi qun l khng c ch nh giu nhng khon ny. Kim ton vin cn trnh by r cho h bit cc khon n tim tng cn phi cng b trn bo co ti chnh. Kim ton vin cng cn yu cu n v cung cp th gii trnh cam kt cng b y cc khon n tim tng m n v bit.

Yu cu lut s hay t vn php l ca n v cung cp th xc nhn trong : (1) M t ni dung cc v kin hoc bt ng v thu (nu c); (2) nh gi hu qu; (3) nh gi kh nng thit hi;

Xem xt cc bin bn hp Hi ng qun tr bit c nhng hp ng, cc v kin quan trng...

Sau cng kim ton vin cn nh gi tm quan trng ca cc khon n tim tng v ni dung cn thit cng b trn bo co ti chnh. Nu kh nng xy ra ca cc khon mc ny r v c th c tnh hp l s tin thit hi, lc ny chng cn c ghi nhn vo s sch k ton nh mt khon d phng phi tr. Nu kh nng xy ra ca cc khon cng n ny l him hoc khng trng yu th vic cng b trn bo co ti chnh l khng cn thit.

6.1.2 Xem xt cc s kin xy ra sau ngy kho s k ton lp bo co ti chnh

Sau ngy kt thc nin k ton c th xy ra nhng s kin quan trng v nh hng n bo co ti chnh. VSA 560 Cc s kin xy ra sau ngy kho s k ton lp bo co ti chnh nh ngha l: ...nhng s kin pht sinh k t sau ngy kt thc k k ton n ngy lp bo co kim ton v nhng s vic m kim ton vin bit c sau ngy lp bo co kim ton

Theo VAS 23 Cc s kin pht sinh sau ngy kt thc k k ton nm c 2 loi s kin xy ra sau ngy kho s k ton cn c quan tm bi nh qun l n v v kim ton vin l:

- Cc s kin cn phi iu chnh bo co ti chnh;

- Cc s kin khng cn iu chnh bo co ti chnh nhng c th phi cng b trn thuyt minh bo co ti chnh;

V th kim ton vin c trch nhim xem xt v chng v cng vic ny thng ch c tin hnh vo cui cuc kim ton.

Hon thnh kim ton

105

6.1.2.1 i vi cc s kin cn phi iu chnh bo co ti chnh

y l nhng s kin pht sinh sau ngy kt thc k k ton nm cung cp cc bng chng v cc s vic tn ti trong nm ti chnh. Do tnh cht , VAS 23 yu cu iu chnh cc khon mc ghi nhn hoc ghi nhn nhng khon mc cha c ghi nhn phn nh cc s kin thuc loi ny.

Th d, trong mt thi gian ngn sau ngy kt thc nin , mt khch hng ca n v b ph sn v y l khch hng c s d rt ln trong khon phi thu ca n v v trc c n v nh gi l c tnh hnh ti chnh lnh mnh, tc hon ton c kh nng thu hi n. Vic ph sn ca khch hng ny khin cho kim ton vin phi ngh n v tng khon d phng phi thu kh i vo ngy kha s cho ph hp. Bi vic ph sn ny li cho thy tnh hnh ti chnh ca khch hng suy yu t trc ngy kha s, v n v sai lm khi nh gi khon phi thu ny l tt v c kh nng thu hi. Trong trng hp ny, bng chng c c sau ngy kt thc nin s c dng iu chnh li vic nh gi v khon phi thu khch hng vo ngy kt thc nin .

Di y l mt s th d v loi s kin ny:

- Kt lun ca Ta n sau ngy kt thc k k ton nm, xc nhn doanh nghip c nhng ngha v hin ti vo ngy kt thc k k ton nm, i hi doanh nghip iu chnh khon d phng c ghi nhn t trc; ghi nhn nhng khon d phng mi hoc ghi nhn nhng khon n phi thu, n phi tr mi.

- Thng tin nhn c sau ngy kt thc k k ton nm cung cp bng chng v mt ti sn b tn tht trong k k ton nm, hoc gi tr ca khon tn tht c ghi nhn t trc i vi ti sn ny cn phi iu chnh, v d nh:

Khch hng b ph sn sau ngy kt thc k k ton nm chng minh khon phi thu ca khch hng trn Bng cn i k ton cn phi iu chnh thnh khon l trong nm.

Hng tn kho c bn sau ngy kt thc k k ton nm cung cp bng chng v gi tr thun c th thc hin c vo ngy kt thc k k ton nm ca hng tn kho.

- Vic xc nhn sau ngy kt thc k k ton nm v gi gc ca ti sn mua hoc s tin thu c t vic bn ti sn trong k k ton nm.

- Vic pht hin nhng gian ln v nhm ln ch ra rng bo co ti chnh khng c chnh xc.

6.1.2.2 i vi cc s kin khng cn phi iu chnh bo co ti chnh

L cc s kin cung cp du hiu v cc s kin pht sinh sau ngy kha s k ton lp bo co ti chnh, nn khng phi iu chnh li s liu trn bo co ti chnh. Th nhng, nu vn l trng yu v c th nh hng n quyt nh ca ngy s dng bo co ti chnh, th n v cn cng b trong thuyt minh bo co ti chnh v ni dung v s liu ca s kin, c tnh nh hng ti chnh ca s kin (hoc l do khng th c tnh c).

Chng hn, sau ngy kt thc nin , mt trn ha hon xy ra v thiu hy phn ln nh xng ca n v, trong trng hp ny, gi tr ca nh xng trn bo co ti chnh khng th iu chnh gim v n thc s cn hin hu v c nh gi ng vo cui nin . Tuy nhin, ngy s dng bo co ti chnh c th b ng nhn nu h khng c cho bit rng hu ht cc ti sn khng th cn s dng c.

Di y l mt s s kin xy ra sau ngy kt thc nin cn c cng b:

Vic hp nht kinh doanh hoc vic thanh l cng ty con ca tp on.

Vic cng b k hoch ngng hot ng, vic thanh l ti sn hoc thanh ton cc khon n lin quan n ngng hot ng; hoc vic tham gia vo mt hp ng rng buc bn ti sn hoc thanh ton khon n.

Hon thnh kim ton

106

Mua sm hoc thanh l ti sn c gi tr ln.

Nh xng sn xut b ph hy v ha hon, bo lt.

Thc hin ti c cu ch yu.

Cc giao dch ch yu v tim nng ca c phiu thng.

Thay i bt thng, quan trng v gi bn ti sn hoc t gi hi oi.

Thay i v thu c nh hng quan trng n ti sn, n thu hin hnh hoc thu hon li.

Tham gia nhng cam kt, tha thun quan trng hoc nhng khon n tim tng.

Xut hin nhng v kin tng ln.

phn bit c mt s kin tip theo l thuc loi no, kim ton vin cn xem xt v thi im hnh thnh iu kin ch yu dn n xy ra s kin l trc hay sau ngy kt thc nin ? Nu iu kin ch yu hnh thnh trc ngy kt thc nin , s kin s nh hng trc tip n bo co ti chnh v cn phi iu chnh li khon mc c lin quan trong bo co. Ngc li, nu iu kin xy ra sau ngy kt thc nin th khng cn phi iu chnh bo co ti chnh m thay vo , s kin cn c cng b trn thuyt minh bo co ti chnh.

Th d sau y s gip lm r s khc bit gia hai loi s kin xy ra sau ngy kt thc nin . Gi s mt thi gian ngn sau ngy kt thc nin , mt khch hng ch yu ca n v b ph sn, kt qu l mt khon phi thu quan trng tr nn khng th i c. Nu s ph sn l kt qu tt yu ca mt qu trnh xu dn v tnh hnh ti chnh ca h, s kin xy ra cung cp bng chng l khng th thu c khon trn vo ngy kt thc nin , do phi lp d phng phi thu kh i vi khch hng ny.

Ngc li, nu s ph sn ca khch hng xut pht t mt nguyn nhn bt ng, th d do mt trn ha hon xy ra sau ngy kt thc nin . Lc ny, iu kin lm cho khon phi thu tr thnh khng th i c li hnh thnh sau ngy kt thc nin . Hay ni cch khc, cho n ngy kt thc nin , khon phi thu vn c th thu c v khch hng vn y kh nng chi tr. Do , khng th iu chnh li s liu k ton, m n v ch cng b s kin ny bng mt thuyt minh trn bo co ti chnh.

V d: Trong qu trnh kim ton bo co ti chnh ca cng ty c phn Vn Thng cho nm ti chnh kt thc ngy 31.12.20x7, kim ton vin ghi nhn cc tnh hung sau:

(1) Trong nm 20x7, cng ty vi phm hp ng v cung cp dch v cho khch hng X. Ngy 15.2.20x8, khch hng khi kin cng ty vi s tin i bi thng l 600 triu ng. Vo mt ngy trc ngy k bo co ti chnh, hai bn t c mt tha thun l cng ty s bi thng cho khch hng X 400 triu. K ton cng ty ghi nhn ngha v phi tr s tin bi thng trn vo nm 20x8 v ch thuyt minh v ngha v trn nh mt khon N tim tng trn bo co ti chnh nm 20x7.

(2) Trong nm 20x7, cng ty bn c 1.000 sn phm X vi doanh thu 1.200 triu ng vi cam kt bo hnh 1 nm. Chi ph bo hnh bnh qun ca 1 sn phm X phi chi trong nm 20x8 c tnh mt cch ng tin cy l 100.000 ng. Tuy nhin, cng ty ch lp d phng mc 5% doanh thu ph hp vi mc khng ch ca c quan thu.

(3) Vo thng 12.20x7, cng ty cng b k hoch ng ca mt nh my c kh ti Nam nh do ti c cu li cng ty. Thit b s c chuyn v mt cng ty con mi thnh lp chuyn v c in nm Nng. Cng ty s phi chi mt khon tin bi thng kh ln cho ngi lao ng do chm dt hp ng trc thi hn. Ngoi ra, cng ty cn i mt vi mt s v kin do khng thc hin nhng cam kt vi a phng v mt s i tc. Chi ph vn chuyn v lp t nh my mi cng kh ln do c mt s thit b thuc loi siu trng. Cng ty khng phn nh v s kin ny trn bo co ti chnh.

Yu cu: Nu v gii thch sai st ca doanh nghip trong mi tnh hung v a ra th tc kim ton no s thch hp pht hin cc sai st trn

Hon thnh kim ton

107

Cu 1: Ngha v ny s c trnh by nh mt khon d phng phi tr, Cng ty phi lp d phng phi tr v khng thuyt minh v N tim tng. Gii thch:

y l mt ngha v hin ti pht sinh t mt s kin trong qu kh v chc chn doanh nghip phi thanh ton bng ngun lc ca mnh. Nu s tin cha c xc nh mt cch ng tin cy, khon n ny s c trnh by nh mt khon N tim tng trn Bn thuyt minh bo co ti chnh, cn nu gi tr c xc nh mt cch ng tin cy n s c ghi nhn nh mt khon d phng phi tr.

Trc ngy k bo co ti chnh, s tin xc nh qua tha thun gia 2 bn. Tho thun ny l mt s kin sau ngy kha s cung cp bng chng v mt tnh trng tn ti vo ngy kha s nn cn phi iu chnh li bo co ti chnh.

Cu 2: Nu c th c tnh c chi ph bo hnh mt cch ng tin cy, doanh nghip phi lp d phng theo s liu ny. Chnh lch gia s liu ny vi mc khng ch ca thu s c ghi nhn nh mt khon ti sn thu thu nhp doanh nghip hon li.

Cu 3: Chi ph ti c cu i hi phi xt on v iu kin ghi nhn nh mt khon d phng phi tr hay n tim tng. Cc v kin tng lm xut hin kh nng ghi nhn cc khon n tim tng, i hi phi c nhng thuyt minh thch hp trn bo co ti chnh.

Cc th tc cn thit pht hin cc sai st trn:

- Tm hiu v tnh hnh kinh doanh ca khch hng: Chnh sch bo hnh sn phm, ch trng ti c cu...

- Trao i vi Gim c v yu cu cung cp bn gii trnh;

- Xem xt cc bin bn hp Hi ng qun tr v cc th t trao i vi chuyn gia t vn php lut ca n v;

- Kim tra cc khon ph t vn php lut; s gia tng bt thng ca cc chi ph t vn c th ch ra doanh nghip ang i mt vi cc v kin quan trng.

6.1.2.3 Cc th tc kim ton c th p dng xem xt cc s kin xy ra sau ngy kt thc nin

C th chia ra lm hai loi l th tc kim tra s d thng thng v th tc chuyn dng pht hin cc s kin sau ngy kt thc nin .

Loi th nht thng l cc th tc kim tra quanh thi im kha s v nhng th nghim nhm nh gi ti sn (th d xem xt gi tr thun c th thc hin c ca hng tn kho hay n phi thu). chnh l nhng th nghim c bn thng thng c tin hnh khi kim ton cc khon mc trn bo co ti chnh. Bn cnh vic cung cp bng chng v s chun xc ca cc s liu, n cn cho thy nhiu s kin xy ra cc khon phi thu, kim ton vin s phi xem xt cc mn n c ghi trn bo co ti chnh c thu hi nh th no sau ngy kha s.

Cn loi th hai bao gm cc th tc chuyn dng pht hin nhng s kin xy ra sau ngy kt thc nin . Theo VSA 560, kim ton vin phi thc hin cc th tc kim ton c thit k nhm thu thp y bng chng kim ton thch hp v vic kim ton vin nhn bit ton b cc s kin pht sinh t sau ngy kt thc k k ton n ngy lp bo co kim ton cn c iu chnh hoc thuyt minh trong bo co ti chnh. Kim ton vin phi lu n vic nh gi ri ro xc nh ni dung, phm vi ca cc th tc kim ton , v phi bao gm nhng cng vic sau:

- Tm hiu v cc th tc m Ban Gim c thit lp nhm bo m xc nh c mi s kin xy ra sau ngy kt thc k k ton;

- Phng vn Ban Gim c v Ban qun tr n v (trong phm vi ph hp) xc nh liu c nhng s kin xy ra sau ngy kt thc k k ton c kh nng nh hng n bo co ti chnh hay khng;

Hon thnh kim ton

108

- Xem xt cc bin bn hp (nu c) ca i hi ng c ng, Hi ng thnh vin, Ban Gim c v Ban qun tr sau ngy kt thc k k ton v phng vn v cc vn c tho lun trong cc cuc hp ny nhng cha c bin bn;

- Xem xt bo co ti chnh gia nin k gn nht k t sau ngy kt thc k k ton ca n v (nu c).

Nu xt thy cc s kin tip theo c th nh hng trng yu n bo co ti chnh, kim ton vin phi p dng nhng bin php kim tra b sung xc nh xem chng c c ghi chp ng n, hay cng b y trong bo co ti chnh hay khng? Kim ton vin c th yu cu n v cung cp th gii trnh cam kt cng b y cc s kin trng yu.

Nu kim ton vin nhn thy rng cn phi iu chnh bo co ti chnh hay cng b cc s kin sau ngy kt thc nin nhng cc nh qun l doanh nghip khng chu thc hin, kim ton vin cn ch v trch nhim php l ca mnh v cn tham kho kin ca lut s. Lc ny, kim ton vin c th pht hnh bo co kim ton c on nhn mnh hay vn khc, kin ngoi tr hoc tri ngc.

6.1.3 Xem xt v gi nh hot ng lin tc

on 04 VAS 01 Chun mc chung nh ngha v gi nh hot ng lin tc nh sau: Bo co ti chnh phi c lp trn c s gi nh l doanh nghip ang hot ng lin tc v s tip tc hot ng kinh doanh bnh thng trong tng lai gn ngha l doanh nghip khng c nh cng nh khng buc phi ngng hot ng hoc phi thu hp ng k quy m hot ng ca mnh. Trng hp khc vi gi nh hot ng lin tc th bo co ti chnh phi lp trn mt c s khc v phi gii thch c s s dng lp bo co ti chnh.

VAS 21 Trnh by bo co ti chnh gii thch r hn v gi nh ny: Khi lp v trnh by bo co ti chnh gim c (hoc ngi ng u) doanh nghip cn phi nh gi v kh nng hot ng lin tc ca doanh nghip. Bo co ti chnh phi c lp trn c s gi nh l doanh nghip ang hot ng lin tc v s tip tc hot ng kinh doanh bnh thng trong tng lai gn tr khi doanh nghip c nh cng nh buc phi ngng hot ng hoc phi thu hp ng k quy m hot ng ca mnh. Khi nh gi gim c hoc ngi ng u doanh nghip bit c c nhng iu khng chc chn lin quan n nhng s kin hoc cc iu kin c kh nng gy ra s nghi ng ln v kh nng hot ng lin tc th s kin ny cn c nu r. Nu bo co ti chnh khng c lp trn c s hot ng lin tc th s kin ny cn c nu r cng c s lp bo co ti chnh v l do khin cho doanh nghip khng c coi l hot ng lin tc.

nh gi kh nng hot ng lin tc ca doanh nghip, gim c hoc ngi ng u doanh nghip cn phi xem xt n mi thng tin c th d on c ti thiu trong vng 12 thng ti k t ngy kt thc nin k ton.

Nh vy, hot ng lin tc l mt gi nh c bn khi lp bo co ti chnh. Nhiu phng php x l k ton v trnh by bo co ti chnh c da trn gi nh ny v d ti sn c ghi nhn theo gi gc. Ngoi ra, theo yu cu ca on 04 VAS 01 nu gi nh ny c th b vi phm, bo co ti chnh cn c lp trn mt c s khc v n v phi cng b v c s ny trn bo co ti chnh.

Cc yu cu ca chun mc dn n trch nhim ca kim ton vin trong vn xem xt tnh thch hp ca gi nh hot ng lin tc. V th VSA 570 Hot ng lin tc yu cu kim ton vin phi xem xt s ph hp ca gi nh hot ng lin tc trong vic lp v trnh by bo co ti chnh. Kim ton vin cng cn xem xt c tnh hung khng chc chn no c lin quan n gi nh ny cn phi c cng b trn bo co ti chnh hay khng. thc hin nhim v trn kim ton vin thng phi tin hnh cc th tc kim ton sau:

Hon thnh kim ton

109

Trong giai on lp k hoch kim ton, kim ton vin phi xem xt liu c s kin hay iu kin no lm xut hin nghi vn rng gi nh ny b vi phm. Trong hot ng ca mi doanh nghip c rt nhiu nguyn nhn c th dn n gi nh ny b vi phm ngha l doanh nghip cn hay buc phi chm dt hot ng chng hn nh:

+ Doanh nghip b l lin tc v khng c kh nng thanh ton nhng khon n o hn.

+ Doanh nghip b nhng tai ho nghim trng nh ho hon, thin tai...

+ Doanh nghip ang vng vo nhng v tranh tng ti to n v nu thua kin th h c th s b thit hi nghim trng v ti chnh.

+ Cc thay i v lut php hay chnh sch ca chnh ph to ra nhng bt li nghim trng cho hot ng ca doanh nghip

Kim ton vin cn xem xt cc nh gi ca ngi qun l v gi nh hot ng lin tc. Nu s nh gi ny khng 12 thng tnh t ngy kt thc nin kim ton vin cn yu cu ngi qun l m rng phm vi nh gi cho 12 thng.

Khi xut hin cc nghi vn v gi nh hot ng lin tc c th b vi phm kim ton vin phi thc hin nhng th tc kim ton b sung. Cc th tc thng c s dng l:

+ Sot xt li cc k hoch ca ngi qun l gii quyt vn , xem xt tc dng v tnh kh thi ca nhng bin php m h d kin thc hin.

+ Thu thp cc bng chng khng nh hoc xua tan nghi vn v d: phn tch v tho thun vi n v v nhng dng tin thu chi v cc bo co ti chnh gia k mi nht xem xt v kh nng thanh ton, yu cu xc nhn h tr ti chnh ca cng ty m hoc chnh ph.

Sau khi thc hin cc th tc trn, kim ton vin phi nh gi xem liu c cn tn ti mt s kin khng chc chn trng yu no c lin quan n gi nh hot ng lin tc hay khng a ra kin thch hp trn bo co kim ton:

- Nu gi nh lin tc vn cn thch hp nhng cn tn ti nhng tnh hung khng chc chn trng yu lin quan n gi nh ny kim ton vin s yu cu n v cng b iu ny trong thuyt minh bo co ti chnh. Nu xt thy n v c nhng cng b y , kim ton vin s a ra kin chp nhn ton phn v c thm on nhn mnh trong bo co kim ton lu ngi c. Nu n v khng cng b hoc cng b khng y , kim ton vin s a ra kin ngoi tr hoc tri ngc.

- Nu gi nh hot ng lin tc khng cn thch hp nhng n v vn lp bo co ti chnh trn gi nh ny, kim ton vin s a ra kin tri ngc.

- Nu gi nh hot ng lin tc khng cn thch hp v n v lp bo co ti chnh theo mt c s khc, kim ton vin s xem xt c s ny. Nu c s ny thch hp, kim ton vin s a ra kin chp nhn ton phn vi iu kin n v cng b y trong thuyt minh. ng thi kim ton vin cng ghi on nhn mnh vo bo co kim ton lu ngi c.

6.1.4 nh gi kt qu

Trc khi lp bo co kim ton, kim ton vin phi nh gi tng qut v cc kt qu thu thp c. Cng vic ny nhm sot xt li ton b qu trnh kim ton, kt qu thu c v cn nhc cc c s a ra kin v bo co ti chnh. t c mc ch ny, kim ton vin thng tin hnh cc th sau:

6.1.4.1 p dng cc th tc phn tch

Vic ny nhm nh gi tnh ng b v xc thc ca cc thng tin ti chnh thu thp c, nht l nhng s liu kim ton ca cc khon mc trn bo co ti chnh. Mi din bin bt thng ca cc thng tin ny so vi s liu n v, s liu k hoch, s liu nm trc, s liu bnh qun trong ngnh, cc thng tin ti chnh khc v nhng thng tin phi ti chnh, u

Hon thnh kim ton

110

cn c gii thch thu o. Th tc ny gip kim ton vin xc nh c nhng b phn cn phi thu thp thm bng chng kim ton lm vng chc thm kin ca mnh. ng thi gip hn ch nhng thiu st, hoc phin din ca cc th tc kim ton p dng cho tng b phn ring l.

6.1.4.2 nh gi s y bng chng

Vic ny nhm bo m rng mi kha cnh quan trng ca cuc kim ton c kim tra v nh gi y . thc hin mc tiu ny, cn kim tra li chng trnh kim ton bo m rng mi cng vic c hon thnh ng n v h s kim ton c lp y . Kim ton vin cng cn xem xt chng trnh kim ton iu chnh v cc th tc kim ton thc hin i vi nhng vn c pht hin trong qu trnh kim ton.

Th d i vi nhng sai st quan trng c pht hin trong khu tiu th, kim ton vin c th iu chnh chng trnh kim ton doanh thu mt cch thch hp v c thc hin cc th tc kim ton b sung hay khng?

to thun li cho cng vic ny, cc t chc kim ton thng dng Bng kim tra vic hon thnh kim ton. y l cc cu hi kim ton vin t nhc nh v nhng kha cnh thng b b st, mt phn ca bng ny s c minh ha hnh VI1.

Nu xt thy cc bng chng kim ton thu thp c khng kt lun rng bo co ti chnh ca n v trnh by trung thc v hp l theo chun mc v ch kim ton hin hnh, kim ton vin s tin hnh cc th tc kim ton b sung, hoc s a ra kin ngoi tr hoc kin t chi.

6.1.4.3 nh gi tng hp cc sai st cha iu chnh

Ch khi no nh gi ri ro kim ton, hay kh nng xy ra sai lch trng yu trong bo co ti chnh, mc thp, kim ton vin mi c th a ra kin chp nhn ton phn. Do

Hnh VI-1: Bng kim tra vic hon thnh kim ton

C Khng

1. Kim tra h s kim ton ca nm trc:

a. H s kim ton nm ngoi v nhng vn cn lu trong nm trc c c kim tra li trong cuc kim ton ca nm nay hay khng?

b. xem xt li h s thng trc v cc khon mc c nh hng n nm nay hay khng?

2. nh gi kim sot ni b:

a. Kim sot ni b c r sot li y ?

b. Phm vi kim ton pht hin cc yu km ca kim sot ni b?

c. Mi im yu km quan trng u c nu trong th qun l?

3. Cc ti liu tng hp:

a. Tt c bin bn v quyt nh ca i hi c ng v Hi ng qun tr c kim tra li, tm tt v theo di vic thc hin?

b. H s thng trc c cp nht?

c. Mi hp ng v tha thun quan trng c xem xt, tm tt hoc sao chp li v bo m khch hng tun th ng mi yu cu php l trong cc hp ng v tha thun trn?

v.v

Hon thnh kim ton

111

, kim ton vin cn nh gi tng hp cc sai st cha iu chnh trc khi a ra kin trn bo co kim ton. Sai st cha iu chnh bao gm:

(a) Sai st pht hin: l cc sai st c kim ton vin pht hin trong qu trnh kim ton nhng cha c iu chnh v nhiu l do khc nhau:

Mt l, cc sai st ny tuy c pht hin nhng do khng trng yu nn kim ton vin khng lp bt ton ngh iu chnh. Tuy nhin vn c kh nng l khi xt ring tng sai st th chng khng trng yu, nhng nu tng hp li, chng tr nn l sai st trng yu.

Hai l, cc sai st trng yu m kim ton vin ngh iu chnh nhng n v cha ng iu chnh.

(b) Cc sai st d on c c tnh t kt qu kim tra mu. Cc sai st ny khng th iu chnh c v n ch l con s d on t mu.

(c) Cc sai st c c tnh t th tc phn tch hoc nhng th tc kim ton khc.

Trong giai on chun b hon thnh kim ton, kim ton vin s tin hnh nh gi tng hp nh hng ca cc sai st cha iu chnh trn n bo co ti chnh. Cng c thng c dng trong trng hp ny l Bng tng hp sai bit kim ton hoc Bng tng hp cc sai st cha c iu chnh (Hnh VI2).

Nu sai st tng hp vt mc trng yu hoc xp x mc trng yu, kim ton vin s yu cu n v iu chnh li cc sai st cha c iu chnh, hoc tin hnh thm cc th tc kim ton b sung Ty theo n v c chp nhn iu chnh hay khng v kt qu cc th tc kim ton b sung (nu c) m kim ton vin s a ra kin chp nhn ton phn, ngoi tr, hoc tri ngc. Th d, khi sai st tng hp vt khi mc trng yu, nhng sau khi c kim ton vin yu cu, n v ng iu chnh mt s sai st pht hin khin cho sai st tng hp nh hn nhiu so vi mc trng yu, khi kim ton vin c th a ra kin chp nhn ton phn.

6.1.4.4 R sot li h s kim ton

Trong giai on ny, vic r sot li h s kim ton l iu rt cn thit v:

Gip nh gi cng vic ca cc kim ton vin ph, v h l nhng ngi m nhim mt khi lng cng vic rt ln trong cuc kim ton. D c o to y , nhng h thng thiu kinh nghim nn kh nng xt on ngh nghip ca h b hn ch, nht l khi gp nhng tnh hung phc tp.

Bo m s tun th cc chun mc kim ton.

Khc phc nhng thin lch trong xt on ca kim ton vin, v trong nhng cuc kim ton ln v ko di, kim ton vin phi gii quyt nhiu vn phc tp, nn d dn n thiu ci nhn ng n v ton din.

Vic r sot li h s kim ton thng c tin hnh vo thi im va kt thc giai on thc hin kim ton. Cng vic ny thng c tin hnh qua cc cp, c th l kim ton vin chnh kim tra h s kim ton ca cc kim ton vin ph; ch nhim kim tra cng vic ca kim ton vin ph; cui cng, ch phn hn ngi s k tn trn bo co kim ton phi kim tra ton b h s kim ton, tuy nhin ln kim tra ny thng ch tp trung vo cng vic ca cc ch nhim.

Trong nhng cuc kim ton ln, c th cn c mt cuc kim tra ton din h s kim ton do mt kim ton vin hon ton c lp vi cuc kim ton tin hnh, ngi ny s ng vai tr phn bin bo m cht lng ca cuc kim ton. Cn cc kim ton vin thc hin hp ng kim ton s phi bo v nhng bng chng thu thp c v kt lun t c trong qu trnh kim ton.

Hon thnh kim ton

112

6.1.4.5 Yu cu n v cung cp th gii trnh ca Gim c

Vo cui cuc kim ton, kim ton vin thng yu cu n v cung cp th gii trnh. Ni dung v ngha ca th ny c trnh by chng V.

6.1.4.6 Kim tra cc cng b trn thuyt minh bo co ti chnh

Kim ton vin c trch nhim kim tra vic cng b ny xem c ng n v y theo ng yu cu ca chun mc v ch k ton hay khng. Cc cng b ny l nhng thng tin phi c th hin trong bng thuyt minh bo co ti chnh trnh nhng hiu lm khi s dng cc bo co ti chnh; hoc b sung hay cp nht nhng thng tin cn thit cho bo co ti chnh. Th d nh cn cng b v cc nguyn tc v phng php k ton, nhng khon cng n ngoi d kin, cc s kin xy ra sau ngy kt thc nin

6.1.4.7 Xem xt cc thng tin khc trong bo co thng nin

Ti nhiu cng ty, bo co ti chnh v bo co kim ton c in trong bo co thng nin cung cp cho cc c ng Bo co thng nin cn bao gm cc thng tin khc, l

Hnh VI-2: Bng tng hp cc sai st cha c iu chnh

H s kim ton

Ti sn ngn hn

Ti sn di hn

N

ngn hn

N di hn

Vn ch s

hu

Li nhun trc thu

Thu thu nhp

doanh nghip

Sai st pht hin

C4

Lp phiu d phng phi thu kh i.

1.500 300 1.200 1.500 300

N7 B st n phi tr

(1.000) (1.000)

V10 Vn ha

chi ph sa cha

900 180 720 900 180

Sai st d on

12 Tnh sai gi hng tn kho

2.000 400 1.600 2.000 400

Sai st tng hp 2.500 900 (120) 3.520 4.400 880

S liu trn bo co ti chnh

500.000 900.000 220.000 200.000 980.000 280.000 89.660

T l % 0,5 0,1 0,05 0 0,3 1,6 1,0

Kt lun: Cc nh hng trn, xt c v mt tng hp v tng sai st u khng nh hngtrng yu n bo co ti chnh, cng nh n cc khon mc lin quan. V th, khng cn phi iu chnh cho tng trng hp, hoc cho mi trng hp nu trn.

Nguyn Vn Hng

Hon thnh kim ton

113

nhng thng tin ti chnh hay thng tin phi ti chnh, theo lut nh hay thng l nh l bo co qun l ca Ban Gim c hoc ca Hi ng qun tr v hot ng ca doanh nghip, v nhng tm tt hoc s liu quan trng v nhn lc, v ni dung chi theo k hoch, cc t sut ti chnh, danh sch lnh o v nhng s liu theo qu c chn la

Mc tiu v phm vi kim ton bo co ti chnh gii hn trch nhim ca kim ton vin nhng thng tin c xc nh trong bo co ti chnh. V vy, kim ton vin v cng ty kim ton khng c trch nhim c th phi xc nh xem liu nhng thng tin khch c c trnh by ng hay khng. Tuy nhin, kim ton vin v cng ty kim ton cn xem xt nhng thng tin khc khi pht hnh bo co kim ton v tnh ng tin cy ca bo co ti chnh c kim ton c th b suy gim do c th tn ti nhng im khng nht qun gia bo co ti chnh c kim ton v nhng thng tin khc.

V vy, VSA 720 Nhng thng tin khc trong ti liu c bo co ti chnh kim ton yu cu kim ton vin phi xem xt nhng thng tin khc c cng b cng vi bo co ti chnh c kim ton xc nh nhng im khng nht qun (mu thun) trng yu so vi bo co ti chnh c kim ton.

Khi pht hin c nhng im khng nht qun mt cch trng yu, kim ton vin cn xem l bo co ti chnh hay l thng tin khc b trnh by sai lch.

Nu bo co ti chnh b sai lch, kim ton vin s yu cu n v sa i bo co ti chnh. Nu n v t chi, kim ton vin c th a ra kin ngoi tr hoc tri ngc.

Nu thng tin khc b sai lch, kim ton vin s ngh n v iu chnh thng tin ny. Nu n v khng iu chnh, kim ton vin cn phi cn nhc xem c nn a mt on nhn xt vo bo co kim ton ch r v im khng nht qun trng yu hoc p dng nhng bin php khc hay khng. Nhng bin php khc c th l khng pht hnh bo co kim ton hoc rt khi hp ng kim ton s c la chn ty thuc vo tnh hung c th, tnh cht v mc nghim trng ca vn cn khng nht qun.

Hon thnh kim ton

114

6.2 Bo co kim ton v bo co ti chnh

6.2.1 Khi nim v vai tr ca bo co kim ton bo co ti chnh

Bo co kim ton l vn bn do kim ton vin lp v cng b trnh by kin ca mnh v bo co ti chnh c kim ton. Nh vy, bo co kim ton l sn phm ca cuc kim ton v c vai tr rt quan trng. Ty thuc vo kt qu thu c t cuc kim ton m cc kin thu c c th khc nhau nh hnh trn.

i vi kim ton vin, bo co kim ton l ti liu trnh by cc kt lun sau cng v bo co ti chnh c kim ton nn n phi c kt c ton b cng vic m h tin hnh. ng thi, bo co kim ton l sn phm m kim ton vin cung cp cho x hi v h phi chu trch nhim v kin ca mnh.

i vi ngi s dng bo co ti chnh, bo co kim ton l cn c h nh gi cc thng tin v a ra nhng quyt nh kinh t. thc hin c vai tr ny, bo co kim ton phi r rng, d hiu khng gy ra nhng hiu lm.

i vi n v c kim ton, bo co kim ton chp nhn ton phn s gp phn lm tng tin cy ca thng tin trn bo co ti chnh.

m bo s thng nht, trong kim ton c lp, ngi ta a ra cc chun mc v bo co kim ton, nht l trong kim ton bo co ti chnh. Cc chun mc ny xc nh nhng ni dung cn trnh by v cc loi kin m kim ton vin c th nu ra trn bo co kim ton nhm hn ch ti a cc ng nhn c th xy ra khi c bo co kim ton.

6.2.2 Bo co kim ton v bo co ti chnh chp nhn ton phn chun

a ra bo co kim ton c kin chp nhn ton phn, kim ton vin phi thu thp y bng chng thch hp lm c s cho kin ca mnh v cc bng chng cho thy bo co ti chnh khng c sai st trng yu. Khi cc iu kin trn khng c tha mn, kim ton vin phi ra kin ngoi tr, tri ngc hoc t chi ra kin. Bn cnh , ra kin chp nhn ton phn chun (chp nhn ton phn khng c on nhn mnh hay vn khc), th khng c cc vn trng yu nh hng n kh nng hot ng lin tc ca khch hng cng nh cc vn khc cn nhn mnh hay lu .

Theo VSA 700 v bo co kim ton bo co ti chnh, bo co kim ton chp nhn ton phn gm cc on sau c bn sau:

(1) S hiu v tiu ca bo co kim ton

S hiu: Bo co kim ton phi ghi r s hiu pht hnh bo co kim ton ca doanh nghip kim ton hoc chi nhnh doanh nghip kim ton theo tng nm (s ng k chnh thc trong h thng vn bn ca doanh nghip hoc chi nhnh).

Tiu : Chun mc kim ton yu cu bo co kim ton phi c tiu v tiu phi ch r l Bo co kim ton c lp, xc nhn v khng nh rng kim ton vin p ng chun mc v cc quy nh v o c ngh nghip c lin quan v tnh c lp v do , phn bit r gia bo co kim ton c lp vi cc bo co do cc i tng khc pht hnh

(2) Ngi nhn: Bo co kim ton phi ch r ngi nhn bo co kim ton ty theo tng cuc kim ton. Ngi nhn bo co kim ton l nhng ngi m bo co c lp cho h s dng, thng l cc c ng, Ban qun tr hoc Ban Gim c ca n v c bo co ti chnh c kim ton.

(3) M u ca bo co kim ton: on cn phi nu cc ni dung sau:

- Tn n v c bo co ti chnh c kim ton;

- Nu r rng bo co ti chnh c kim ton;

- Tiu ca tng bo co cu thnh b bo co ti chnh;

Hon thnh kim ton

115

- Tham chiu n phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc;

- Ngy kt thc k k ton hoc k k ton ca tng bo co cu thnh b bo co ti chnh;

- Ngy lp v s trang ca bo co ti chnh c kim ton

S hiu Tiu Ngi nhn M u ca bo co kim ton Trch nhim ca Ban Gim c i vi BCTC Trch nhim ca kim ton vin kin ca kim ton vin Tn cng ty kim ton Ch k ca kim ton vin Ngy lp bo co kim ton

Hon thnh kim ton

116

Tn v a ch doanh nghip kim ton S hiu Tiu Ngi nhn M u ca bo co kim ton Trch nhim ca Ban Gim c i vi bo co ti chnh Trch nhim ca kim ton vin kin ca kim ton vin Vn khc Ch k ca kim ton vin Ngy lp bo co kim ton

Hon thnh kim ton

117

(4) Trch nhim ca Ban Gim c i vi bo co ti chnh

Mc ny trong bo co kim ton m t trch nhim ca nhng ngi chu trch nhim lp v trnh by bo co ti chnh ti n v c kim ton. Bo co kim ton khng nht thit phi cp mt cch c th n Ban Gim c m s s dng thut ng thch hp, ty thuc vo c cu t chc ca n v c kim ton, nh Ban qun l d n, Ban Gim hiu...

Bo co kim ton phi m t trch nhim ca Ban Gim c trong vic lp v trnh by bo co ti chnh, trong gii thch thm rng Ban Gim c chu trch nhim lp v trnh by bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng, v chu trch nhim v kim sot ni b m Ban Gim c xc nh l cn thit m bo cho vic lp v trnh by bo co ti chnh khng c sai st trng yu do gian ln hoc do nhm ln.

(5) Trch nhim ca kim ton vin

Bo co kim ton phi nu r trch nhim ca kim ton vin l a ra kin v bo co ti chnh da trn kt qu cuc kim ton v nu r rng cng vic kim ton c tin hnh theo cc chun mc kim ton Vit Nam. Bo co kim ton cng phi gii thch rng cc chun mc yu cu kim ton vin phi tun th chun mc v cc quy nh v o c ngh nghip, phi lp k hoch v thc hin cuc kim ton t c s m bo hp l v vic bo co ti chnh c cn sai st trng yu hay khng.

on ny tuyn b rng cuc kim ton c thit k t c s m bo hp l liu bo co co ti chnh c cn cc sai st trng yu hay khng. Vic a vo t trng yu truyn t rng kim ton vin ch c trch nhim tm kim cc sai st trng yu, khng phi cc sai st nh m khng nh hng n quyt nh ca ngi s dng. Vic s dng khi nim m bo hp l c d tnh ch ra rng cuc kim ton khng th mong c loi b hon ton kh nng l c sai st trng yu tn ti trong cc bo co ti chnh. Ni cch khc, cuc kim ton cung cp mt s m bo cao nhng khng phi l m bo tuyt i.

Bo co kim ton phi m t v cuc kim ton bng cch nu r:

- Cng vic kim ton bao gm thc hin cc th tc thu thp cc bng chng kim ton v cc s liu v thuyt minh trn bo co ti chnh;

- Cc th tc kim ton c la chn da trn xt on ca kim ton vin, bao gm nh gi ri ro c sai st trng yu trong bo co ti chnh, do gian ln hoc nhm ln. Khi thc hin nh gi ri ro, kim ton vin xem xt kim sot ni b ca n v lin quan n vic lp v trnh by bo co ti chnh trung thc, hp l nhm thit k cc th tc kim ton ph hp vi tnh hnh thc t, tuy nhin khng nhm mc ch a ra kin v tnh hu hiu ca kim sot ni b ca n v. Trong trng hp kim ton vin cng c trch nhim a ra kin v tnh hu hiu ca kim sot ni b cng vi vic kim ton bo co ti chnh, kim ton vin s b i on ni rng vic kim ton vin xem xt kim sot ni b khng nhm mc ch a ra kin v tnh hu hiu ca kim sot ni b ca n v;

- Cng vic kim ton cng bao gm vic nh gi tnh thch hp ca cc chnh sch k ton c p dng v tnh hp l ca cc c tnh k ton ca Ban Gim c cng nh nh gi vic trnh by tng th bo co ti chnh.

Bo co kim ton phi nu r liu kim ton vin c tin tng rng cc bng chng kim ton m kim ton vin thu thp c l y v thch hp lm c s a ra kin kim ton hay khng.

(6) kin ca kim ton vin

on cui trong bo co kim ton chp nhn ton phn dng chun cng b kt lun ca kim ton vin da trn kt qu thu c t cuc kim ton. Phn ny ca bo co ht sc quan

Hon thnh kim ton

118

trng n mc m ton th bo co kim ton thng c hiu n gin l kin ca kim ton vin. Phn kin ny c nu l kin thay v cng b l s tht tuyt i hay s m bo tuyt i. Cm t theo kin ca chng ti ch ra rng c th c mt s ri ro thng tin i km vi cc bo co ti chnh, mc d cc bo co ny c kim ton.

Khi a ra kin chp nhn ton phn i vi bo co ti chnh c lp theo khun kh v trnh by hp l, tr khi php lut c quy nh khc, kin kim ton phi s dng mu cu sau: Bo co ti chnh phn nh trung thc v hp l, trn cc kha cnh trng yu,ph hp vi [khun kh v lp v trnh by bo co ti chnh c p dng].

Khi a ra kin chp nhn ton phn i vi bo co ti chnh c lp theo khun kh v tun th, kin kim ton phi nu r l bo co ti chnh c lp, trn cc kha cnh trng yu, tun th [khun kh v lp v trnh by bo co ti chnh c p dng].

Nu khun kh v lp v trnh by bo co ti chnh c p dng c cp n trong kin kim ton khng phi l cc chun mc k ton Vit Nam, ch k ton doanh nghip Vit Nam v cc quy nh c lin quan n vic lp v trnh by bo co ti chnh ca Vit Nam hoc chun mc lp v trnh by bo co ti chnh quc t do U ban Chun mc K ton Quc t ban hnh hay cc chun mc k ton cng quc t do U ban Chun mc K ton Cng Quc t ban hnh, kin kim ton phi ch r nc ban hnh ra khun kh v lp v trnh by bo co ti chnh .

(7) Ch k ca kim ton vin

Bo co kim ton phi c 2 ch k, gm ch k ca kim ton vin hnh ngh c giao ph trch cuc kim ton v ch k ca thnh vin Ban Gim c l ngi i din theo php lut ph trch tng th cuc kim ton. Di mi ch k ni trn phi ghi r h v tn, s Giy chng nhn ng k hnh ngh kim ton (Giy CN KHN kim ton). Trn ch k ca thnh vin Ban Gim c ph trch tng th cuc kim ton phi ng du ca doanh nghip kim ton (hoc chi nhnh doanh nghip kim ton) pht hnh bo co kim ton.

(8) Ngy lp bo co kim ton

Ngy lp bo co kim ton l ngy kim ton vin hon thnh cc th tc kim ton trn hin trng. Ngy ny rt quan trng i vi ngi s dng v n ch ra ngy cui cng kim ton vin c trch nhim xem xt cc s kin quan trng pht sinh sau ngy lp bo co ti chnh. Ngy lp bo co kim ton khng c trc ngy m kim ton vin thu thp y bng chng kim ton thch hp lm c s a ra kin kim ton v bo co ti chnh. Ngy lp bo co kim ton cng khng c trc ngy lp bo co ti chnh.

(9) Tn v a ch doanh nghip kim ton

Bo co kim ton phi ghi r tn v a ch doanh nghip kim ton. Tn ca doanh nghip xc nh cng ty kim ton thc hin cuc kim ton.

(10) Cc trch nhim bo co khc

Trong bo co kim ton v bo co ti chnh, nu kim ton vin nu thm cc trch nhim bo co khc ngoi trch nhim ca kim ton vin l bo co v bo co ti chnh theo cc chun mc kim ton Vit Nam, cc trch nhim bo co khc ny phi c nu trong mt phn ring trong bo co kim ton c tiu l Bo co v cc yu cu khc ca php lut v cc quy nh hoc c t tiu khc ph hp vi ni dung ca mc .

Nu bo co kim ton c mt phn ring v cc trch nhim bo co khc, cc tiu , gii thch v thuyt minh phi c t di ph Bo co v bo co ti chnh. Phn Bo co v cc yu cu khc ca php lut v cc quy nh phi c t ngay sau phn Bo co v bo co ti chnh.

Hon thnh kim ton

119

6.2.3 Bo co kim ton khng phi chp nhn ton phn

6.2.3.1 Cc trng hp dn n bo co kim ton khng phi chp nhn ton phn

a. Phm vi kim ton b gii hn

Khi kim ton vin khng th thu thp c y bng chng kim ton thch hp kt lun rng tng th bo co ti chnh khng cn sai st trng yu th gi l phm vi kim ton b gii hn. Vic kim ton vin khng th thu thp c y bng chng kim ton thch hp c th pht sinh t:

- Cc tnh hung ngoi s kim sot ca n v;

- Cc tnh hung lin quan n ni dung hoc lch trnh thc hin cng vic kim ton; hoc

- Cc gii hn do Ban Gim c n v c kim ton t ra.

Vic khng th thc hin c mt th tc kim ton c th no khng to nn gii hn phm vi kim ton nu nh kim ton vin c th thu thp c y bng chng kim ton thch hp bng cch thc hin th tc thay th. Cc gii hn do Ban Gim c n v c kim ton t ra c th c nhng nh hng khc i vi cuc kim ton, v d nh hng n vic kim ton vin nh gi v ri ro do gian ln v vic xem xt c nn tip tc thc hin hp ng kim ton na hay khng.

V d v cc tnh hung ngoi s kim sot ca n v bao gm: S k ton, ti liu k ton ca n v b ph hy; S k ton, ti liu k ton ca mt n v thnh vin quan trng b cc c quan qun l Nh nc tch thu v thi hn.

V d v cc tnh hung lin quan n ni dung hoc lch trnh thc hin cng vic kim ton: Kim ton vin khng th chng kin kim k hng tn kho, do thi im c b nhim lm kim ton din ra sau ngy n v thc hin kim k; Kim ton vin xc nh rng ch thc hin cc th nghim c bn l khng y nhng cc kim sot ca n v li khng hu hiu.

V d v cc tnh hung kim ton vin khng th thu thp c y bng chng kim ton thch hp do cc gii hn m Ban Gim c n v c kim ton t ra, bao gm: Ban Gim c n v khng cho php kim ton vin chng kin kim k hng tn kho; Ban Gim c n v khng cho php kim ton vin yu cu bn th ba xc nhn v s d ti khon c th.

Khi phm vi kim ton b gii hn, ty theo mc trng yu ca s gii hn phm vi kim ton m kim ton vin s a ra kin ngoi tr hoc t chi trn bo co kim ton.

b. Bo co ti chnh c sai st trng yu Da trn cc bng chng thu thp c, kim ton vin xc nh bo co ti chnh c cc sai st trng yu. Chng hn khch hng p dng nh gi hng tn kho theo phng php gi bn thay v phng php gi gc theo chun mc v ch k ton. Mt sai st trng yu ca bo co ti chnh c th pht sinh lin quan n (1) Tnh thch hp ca cc chnh sch k ton c la chn; (2) Vic p dng cc chnh sch k ton c la chn; (3) Tnh thch hp hoc tnh y ca cc thuyt minh trn bo co ti chnh.

Khi bo co ti chnh c sai st trng yu, ty theo mc trng yu ca cc sai st m kim ton vin s a ra kin ngoi tr hoc tri ngc (khng chp nhn) trn bo co kim ton.

6.2.3.2 Cc loi kin khng phi chp nhn ton phn

Cc kin khng phi chp nhn ton phn do bo co ti chnh c sai st trng yu hoc phm vi kim ton b gii hn c th l: ngoi tr, tri ngc, t chi ty theo mc trng yu ca s gii hn phm vi kim ton hoc sai st trng yu.

Hon thnh kim ton

120

i vi cc bo co kim ton khng phi chp nhn, trc on kin kim ton cn c on m t c s ca kin kim ton khng phi chp nhn ton phn.

Bn cht ca vn dn ti vic kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn

Xt on ca kim ton vin v tnh cht lan ta ca cc nh hng hoc nh hng c th c

ca vn i vi bo co ti chnh

Trng yu nhng khng lan ta

Trng yu v lan ta

Bo co ti chnh c sai st trng yu

kin kim ton ngoi tr

kin kim ton tri ngc

Khng th thu thp c y bng chng kim ton thch hp

kin kim ton ngoi tr

T chi a ra kin

a. kin kim ton ngoi tr Kim ton vin phi trnh by kin kim ton ngoi tr khi:

(1) Da trn cc bng chng kim ton y , thch hp thu thp c, kim ton vin kt lun l cc sai st, xt ring l hay tng hp li, c nh hng trng yu nhng khng lan ta i vi bo co ti chnh; hoc

(2) Kim ton vin khng th thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton, nhng kim ton vin kt lun rng nhng nh hng c th c ca cc sai st cha c pht hin (nu c) c th l trng yu nhng khng lan ta i vi bo co ti chnh.

V d v kin kim ton ngoi tr

C s ca kin kim ton ngoi tr

Cng ty cha trch lp d phng gim gi hng tn kho, dn n khon mc Hng tn kho (M s 140) trn Bng cn i k ton ang c phn nh theo gi gc l XXX1 VND thay v phi phn nh theo gi tr thun c th thc hin c. Vic ghi nhn nh vy l khng tun th chun mc k ton, ch k ton (doanh nghip) Vit Nam. Cc ti liu ti Cng ty cho thy, nu phn nh theo gi tr thun c th thc hin c th khon mc Hng tn kho trn Bng cn i k ton s gim i l XXX2 VND. ng thi, trn Bo co kt qu hot ng kinh doanh, ch tiu Gi vn hng bn s tng l XXX2 VND, ch tiu Chi ph thu thu nhp doanh nghip hin hnh v Li nhun sau thu s gim i tng ng l XXX3 VND.

kin kim ton ngoi tr

Theo kin ca chng ti, ngoi tr nh hng ca vn nu ti on C s ca kin kim ton ngoi tr, bo co ti chnh phn nh trung thc v hp l, trn cc kha cnh trng yu tnh hnh ti chnh ca Cng ty ABC ti ngy 31/12/20x1, cng nh kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t cho nm ti chnh kt thc cng ngy, ph hp vi chun mc k ton, ch k ton (doanh nghip) Vit Nam v cc quy nh php l c lin quan n vic lp v trnh by bo co ti chnh.

b. kin kim ton tri ngc

Kim ton vin phi trnh by kin kim ton tri ngc khi da trn cc bng chng kim ton y , thch hp thu thp c, kim ton vin kt lun l cc sai st, xt ring l hay tng hp li, c nh hng trng yu v lan ta i vi bo co ti chnh.

V d v kin kim ton tri ngc

Hon thnh kim ton

121

C s ca kin kim ton tri ngc

Nh trnh by thuyt minh X, Tp on (Tng Cng ty) cha hp nht bo co ti chnh ca cng ty con DEF m Tp on (Tng Cng ty) mua trong nm 20X1, do cha xc nh c gi tr hp l ca mt s ti sn v khon n phi tr trng yu ca cng ty con ti ngy mua. Do , khon u t ny ang c phn nh trn bo co ti chnh hp nht ca Tp on (Tng Cng ty) theo gi gc. Theo quy nh ca chun mc k ton, ch k ton (doanh nghip) Vit Nam hin hnh, bo co ti chnh ca cng ty con DEF phi c hp nht v cng ty con chu s kim sot ca cng ty m. Nu bo co ti chnh ca cng ty DEF c hp nht, nhiu khon mc trong bo co ti chnh hp nht km theo s b nh hng trng yu. Cc nh hng i vi bo co ti chnh hp nht do vic khng hp nht bo co ti chnh cng ty con l cha th xc nh c.

kin kim ton tri ngc

Theo kin ca chng ti, do tm quan trng ca vn nu ti C s ca kin kim ton tri ngc, bo co ti chnh hp nht khng phn nh trung thc v hp l, trn cc kha cnh trng yu tnh hnh ti chnh ca Tp on (Tng Cng ty) ABC ti ngy 31/12/20x1, cng nh kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t cho nm ti chnh kt thc cng ngy, khng ph hp vi chun mc k ton, ch k ton (doanh nghip) Vit Nam v cc quy nh php l c lin quan n vic lp v trnh by bo co ti chnh hp nht.

c. kin kim ton t chi Kim ton vin phi t chi a ra kin khi kim ton vin khng th thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton v kim ton vin kt lun rng nhng nh hng c th c ca cc sai st cha c pht hin (nu c) c th l trng yu v lan ta i vi bo co ti chnh.

Trong mt s rt t trng hp lin quan n nhiu yu t khng chc chn, kim ton vin phi t chi a ra kin khi mc d thu thp c y bng chng kim ton thch hp lin quan n tng yu t khng chc chn ring bit nhng kim ton vin vn kt lun rng khng th a ra kin kim ton v bo co ti chnh do nhng nh hng tng tc c th c ca nhng yu t khng chc chn v nhng nh hng ly k ca nhng yu t ny n bo co ti chnh. V d ca on c s ca kin t chi v kin t chi:

C s ca vic t chi a ra kin

Chng ti c b nhim lm kim ton sau ngy 31/12/20x1, do , chng ti khng th chng kin kim k hng tn kho ti thi im u nm v cui nm. Bng cc th tc kim ton thay th, chng ti cng khng th a ra kin v s lng hng tn kho ti thi im 31/12/20x0 v 20x1, vi gi tr c ghi nhn trn Bng cn i k ton ln lt l XXX1 VND v XXX2 VND. Ngoi ra, vic Cng ty p dng h thng phn mm my tnh mi theo di ti khon phi thu vo thng 9/20x1 dn n rt nhiu sai st trong cc khon phi thu. Ti ngy lp bo co kim ton ny, Ban Gim c n v vn ang trong qu trnh chnh sa cc khim khuyt ca h thng v cc sai st ca cc khon phi thu. Chng ti khng th xc nhn hoc kim tra bng cc phng php thay th khc i vi ti khon phi thu c ghi nhn trn Bng cn i k ton ti ngy 31/12/20x1 vi tng s tin XXX3 VND. Do nhng vn nu trn, chng ti khng th xc nh cc iu chnh cn thit i vi hng tn kho v cc khon phi thu c ghi nhn v cha c ghi nhn, cng nh cc yu t lin quan ca Bng cn i k ton, Bo co kt qu hot ng kinh doanh, Bo co thay i vn ch s hu (nu c) v Bo co lu chuyn tin t.

T chi a ra kin

Do tm quan trng ca vn nu ti on C s ca vic t chi a ra kin, chng ti khng th thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton. Do , chng ti khng th a ra kin kim ton v bo co ti chnh nh km.

Hon thnh kim ton

122

6.2.4 Bo co kim ton c on nhn mnh hay vn khc

Trong mt s tnh hung nht nh, kim ton vin c th pht hnh bo co kim ton chp nhn ton phn, ngoi tr, t chi vi mt on nhn mnh nhm ch ngi c. Bo co kim ton chp nhn ton phn c on nhn mnh hoc vn khc tha mn cc tiu chun ca mt cuc kim ton hon thnh vi cc bo co ti chnh c trnh by trung thc v hp l, nhng kim ton vin tin rng cn thit phi cung cp thm cc thng tin. Trong bo co ngoi tr, tri ngc, hoc t chi, kim ton vin khng tin hnh mt cuc kim ton tha ng do khng th thu thp y cc bng chng, hoc khng th cho rng bo co ti chnh l trung thc v hp l.

Theo chun mc kim ton, kim ton vin a ra cc thng tin b sung trong bo co kim ton khi kim ton vin xt thy cn phi:

- Thu ht s ch ca ngi s dng i vi cc vn c trnh by hoc thuyt minh trong bo co ti chnh m cc vn l c bit quan trng ngi s dng hiu c bo co ti chnh; hoc

- Thu ht s ch ca ngi s dng i vi cc vn khc, ngoi cc vn c trnh by hoc thuyt minh trong bo co ti chnh, m cc vn khc l thch hp ngi s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim ton.

Kim ton vin thu ht s ch ca ngi c thng qua on Vn cn nhn mnh hoc on Vn khc. on Vn cn nhn mnh l on trong bo co kim ton cp n vn c trnh by hoc thuyt minh ph hp trong bo co ti chnh m theo xt on ca kim ton vin, vn l c bit quan trng ngi s dng hiu c bo co ti chnh; on Vn khc l on trong bo co kim ton cp n vn khc, ngoi cc vn c trnh by hoc thuyt minh trong bo co ti chnh, m theo xt on ca kim ton vin, vn khc l thch hp ngi s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim ton.

Bo co kim ton c on Vn cn nhn mnh

Nu kim ton vin thy cn phi thu ht s ch ca ngi s dng i vi mt vn c trnh by hoc thuyt minh trong bo co ti chnh, m theo xt on ca kim ton vin, vn l c bit quan trng ngi s dng hiu c bo co ti chnh th kim ton vin phi trnh by thm on Vn cn nhn mnh trong bo co kim ton, th hin l kim ton vin thu thp y bng chng kim ton thch hp cho thy vn khng b sai st trng yu trong bo co ti chnh. on Vn cn nhn mnh ch c cp n cc thng tin c trnh by hoc thuyt minh trong bo co ti chnh.

V d v on vn cn nhn mnh

Chng ti lu ngi c n Thuyt minh X trong Bn thuyt minh bo co ti chnh, trong m t s khng chc chn lin quan n kt qu ca v kin m Cng ty b Cng ty DEF kin. kin kim ton ngoi tr ca chng ti khng lin quan n vn ny.

Bo co kim ton c on Vn khc

Nu kim ton vin thy cn phi trao i v mt vn khc ngoi cc vn c trnh by hoc thuyt minh trong bo co ti chnh, m theo xt on ca kim ton vin, vn khc l thch hp ngi s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim ton, ng thi php lut v cc quy nh cng khng cm vic ny th kim ton vin phi trnh by v vn trong bo co kim ton, vi tiu Vn khc hoc Cc vn khc. Kim ton vin phi trnh by on ny ngay sau on kin ca kim ton vin v on Vn cn nhn mnh (nu c), hoc mt v tr khc trong

Hon thnh kim ton

123

bo co kim ton nu ni dung on Vn khc l thch hp vi phn Bo co v cc yu cu khc ca php lut v cc quy nh.

V d v on vn khc th hin trong Bo co kim ton ca EY cho Sacombank trang 116.

6.2.5 Cc s kin sau ngy k bo co kim ton

Sau ngy k bo co kim ton, c th pht sinh nhng s kin c nh hng trng yu n bo co ti chnh v bo co kim ton. Ty theo thi im xy ra ca s kin m trch nhim ca kim ton vin s khc nhau.

S kin xy ra sau ngy k bo co kim ton nhng trc ngy cng b bo co ti chnh: trong giai on ny kim ton vin hon thnh cng vic ca mnh nn khng cn nhim v thc hin bt k th tc kim ton no lin quan n bo co ti chnh. V th, Gim c n v l ngi c trch nhim thng bo cho kim ton vin v nhng s kin xy ra trong giai on ny c th gy nh hng trng yu n bo co ti chnh hoc kin ca kim ton vin.

Khi bit cc s kin ny, kim ton vin phi xem xt liu c cn iu chnh bo co ti chnh hay khng v tho lun vi Gim c:

+ Nu bo co ti chnh c iu chnh, kim ton vin phi thc hin cc th tc kim ton b sung v pht hnh bo co kim ton mi cho bo co ti chnh iu chnh.

+ Nu bo co ti chnh cn iu chnh nhng Gim c n v khng ng iu chnh, kim ton vin s a ra kin ngoi tr hoc khng chp nhn ty theo nh hng ca cc s kin n bo co ti chnh.

Sau khi bo co ti chnh c cng b: kim ton vin khng c ngha v phi iu tra v bo co ti chnh na. Tuy nhin khi bit c mt s kin no xy ra vo ngy k bo co kim ton th s dn n phi iu chnh bo co kim ton, kim ton vin s xem xt liu bo co ti chnh c cn phi pht hnh li hay khng tho lun vi Gim c n v.

+ Nu bo co ti chnh c pht hnh li, kim ton vin s phi thc hin cc th tc kim ton b sung v phi pht hnh li bo co kim ton mi cho bo co ti chnh iu chnh. Cn ch rng ngy k bo co kim ton mi khng c trc ngy k bo co ti chnh pht hnh li v do , cc th tc kim ton xem xt cc s kin sau ngy kt thc nin s phi m rng phm vi cho n tn ngy ny.

+ Nu bo co ti chnh cn phi pht hnh li nhng Gim c n v khng ng , kim ton vin phi thng bo n ngi chu trch nhim cao nht n v v nhng hnh ng m kim ton vin s tin hnh theo lut nh ngn chn vic s dng bo co ti chnh pht hnh.