Bng chng kim ton Nhm 4ANguyn Thy Linh

Phn 1: Khi nim v phn loi bng chng kim ton : Khi nim Ngha Phn loi Phn 2 : Cc yu cu vi bng chng kim ton.Phn 3 : cc k thut thu thp bng chng kim ton .Phn 4 : Cc bng chng kim ton c bit v tnh hung s dng ca kim ton vin .

KHI NIM V PHN LOI Khi nim l tt c cc ti liu, thng tin do kim ton vin thu thp c c lin quan n cuc kim ton v da trn cc thng tin ny kim ton vin hnh thnh kin ca mnhKim ton vin cn thu thp y cc bng chng kim ton c hiu lc c cn c hp l khi a ra kt lun kim tonnhn chngvt chng

KHI NIM V PHN LOI 2. ngha : _ Rt quan trng trong vic a ra kin, quyt nh ca kim ton vin v hot ng kim ton_ L mt trong nhng yu t quyt nh chnh xc v ri do trong kin ca kim ton vin._ l c s gim st nh gi cht lng hot ng ca kim ton vin trong qu trnh thc hin kim ton.

KHI NIM V PHN LOI 3.Phn loi Theo ngun gc hnh thnh Theo tnh thuyt phc Theo loi hnh bng chng

a. Phn loi bng chng theo ngun gc hnh thnh

Bng chng do khch th kim ton pht hnh v lun chuyn ni bBng chng do cc i tng khc pht hnh lu tr ti doanh nghipBng chng do n v pht hnh nhng li lu chuyn bn ngoiBng chng do n v bn ngoi pht hnh v lu trBng chng do kim ton vin trc tip khai thc v pht hinBng chm cngS thanh ton tin lng S tng hpS s d S chi tit Phiu kim tra sn phm Vn n Chim s lng ln Cung cp nhanh , chi ph thpTnh thuyt phc khng cao

Ha n bn hng Ha n mua hng Bin bn bn giao ti sn c nh C tnh thuyt phc cao Vn c th ty xa lm nh hng n tin cy

Bng xc nhn n Bng xc nhn cc khon phi thu Bng xc nhn s d ti khon ngn hng Thu thp bng gi th xc nhn Tnh thuyt phc cao nu KTV kim sot c bc gi th xc nhn y nhim chi Ha n bn hng C tnh thuyt phc cao v c cung cp bi bn th 3 T kim k kho Kim tra ti snQuan st v hot ng ca kim sot ni b C tin cy cao nht Mang tnh thi im ti lc kim tra

b. Phn loi bng chng theo tnh thuyt phc

Bng chng c tnh thuyt phc hon ton Bng chng khng c gi tr thuyt phcDo phng vn ban qun tr , ngi qun lBng chng c tnh thuyt phc tng phn KTV t kim k nh gi quan st Khch quan , chnh xc y Thu c t phn tch v kim tra li m bo bi h thng kim sot ni b

c. Phn loi bng chng theo loi hnh bng chng

Bn kim k hng tn kho Bin bn kim k TSCHiu bit kim ton Bng chng vt cht Bng chng ti liu Bng chng li niTi liu s sch chng t k ton Ghi chp b sung ca k ton Tnh ton ca KTV Thu thp qua phng php phng vn

Mc tin cy tng dn

CC YU CU VI BNG CHNG KIM TON S y Tnh thch hp

Tnh thch hp Khi nim : ch cht lng hay tin cy ca bng chng kim ton .Lin quan n s ph hp v ng tin cy thng qua vic xem xt c s d liu ca chngCc nhn t nh hng ti tnh thch hp ca BCKT Ngun gc ca BCKT Dng ca BCKTH thng kim sot ni b Cc nhn t nh hng n tin cy ca BCKT Tnh cht, ni dung v mc ri ro tim tng ca ton b BCTC, tng s d ti khon hoc tng loi nghip v.H thng k ton, h thng kim sot ni b v s nh gi ri ro kim sot.Tnh trng yu ca cc khon mc c kim traTnh trng ti chnh ca doanh nghip v cc iu kin, sc p bt thng c th dn dt cc nh qun l mc phi sai phmKinh nghim t cc ln kim ton trcKt qu cc th tc kim sot khc, k c cc gian ln v sai st c pht hin

Nguyn tc nh gi tin cy ca BCKTBng chng c ngun gc t bn trong c tin cy cao hn khi h thng k ton v kim sot ni b hot ng hiu qu

Bng chng kim ton do KTV t thu thp c tin cy cao hn bng chng do n v cung cp

Bng chng c ngun gc bn ngoi ng tin cy hn bng chng c ngun gc t bn trong Bng chng kim ton di dng vn bn , hnh nh ng tin cy hn bng chng ghi li bng li niMt BCKT m bo tin cy i vi KTV c th cha l mt bng chng thch hpMt bng chng thch hp ngoi yu cu v tin cy n cn phi m bo ph hp vi mc tiu kim ton c th ca KTV

KTV cn thu thp bng chng kim ton t h thng k ton v h thng kim sot ni b v cc phng din: Thit k : H thng k ton v h thng kim sot ni b phi c thit k ph hp v hiu qu m bo ngn nga, pht hin v sa cha cc sai st trng yu.

Hot ng: H thng k ton v h thng kim sot ni b m bo c hiu lc, tn ti v hot ng hu hiu trong sut thi k xem xt

Tnh y Khi nim : ch s lng ca cc bng chng m kim ton vin phi thu thp da vo a ra kin ca mnh.Bao nhiu l ? "c tnh thuyt phc hn l c tnh kt lun chnh xc Mt s nhn t nh hng n s xt on ca kim ton vin v tnh y Tnh thch hp ca bng chng kim tonTnh trng yu ca thng tin c kim tonMc ri ro ca thng tin c kim ton tin cy ca KTV vo h thng ni b ca n v

Cc b phn trng yu trong BCTC khi kim ton cng yu cu KTV phi thu thp mt lng bng chng kim ton nhiu hn m bo ri ro kim ton mc chp nhn c.

Nu tin cy ca KTV vo h thng kim sot ni b ca n v mc cao th s lng cc bng chng kim ton cn thu thp s t i v ngc li.

S lng cc bng chng kim ton cn thit c quan h cng chiu vi mc ri ro tim tng v ri ro kim sot c nh gi ti cc n v

CC K THUT THU THP BCKTKim tra :l vic sot xt chng t, s k ton, bo co ti chnh v cc ti liu c lin quan hoc vic kim tra cc ti sn hu hnh. Vic kim tra cung cp cc bng chng c tin cy cao hay thp ty thuc vo ni dung, ngun gc ca cc bng chng v ty thuc vo hiu qu ca h thng kim sat ni b i vi quy trnh x l ti liu .

K thut kim tra Kim tra ti liuKim tra vt cht

Kim tra vt chtu im: l mt phng tin trc tip ca qu trnh xc minh s hin hu ca ti sn c tn ti hay khng mang tnh khch quan nhtC tin cy cao nht

Bng chng vt cht c nhng gii hn nht nh ch cho bit s hin hu thc t ca TS khng th cung cp bng chng v s s hu hoc kim sat lu di khng th cung cp cc bng chng v gi tr ca TSCh thc hin i vi TSHH khng th p dng vi TSVH,thng tin v ti liu khcVic kim tra vt cht thng phi i km vi mt s bng chng khc chng minh quyn s hu, gi tr cc TS v c xc nh vi quy m thc s ph hp, cn thit.Tn thi gian v chi ph nh hng n tnh kinh t v tnh kp thi

Kim tra ti liuBc 2Bc 1 KTV kim tra v nh gi tnh y , tnh hp l , hp php ca cc chng t ti liu cn kim traSo snh i chiu s liu gia cc ti liu, chng t vi cc ghi chp k ton ng thi i chiu gia cc ghi chp vi nhau Bao gm vic xem xt i chiu cc ti liu , vn bn , s k tan v chng t c lin quanK thut kim tra ti liu c th c p dng thu thp cc bng chng chng minh mt vn c cp trc

Cc cch thc thc hin vic so snh i chiu Trong trng hp KTV nghi ng s liu trn s k ton ca n v c bo co ln hn s liu thc t th KTV s tin hnh chn mu cc nghip v trn cc s k ton, sau tm kim cc chng t gc chng minh cho cc nghip v kim tra v i chiuTrng hp KTV nghi ng s liu trn s k ton ca n v c bo co nh hn so vi s liu thc t th KTV s tin hnh chn mu cc chng t k tan gc kim tra sau xem xt qu trnh ghi chp cc nghip v ny trn cc s k ton ca n v.Trong mt s trng hp khi kim tra s liu trn cc khan mc c lin quan loi b kh nng ghi chp nhm ln cc nghip v KTV c th p dng kt hp c cc hng i chiu trn.

Ti liu do n v c kim ton lp v lu giVic kim tra cc ghi chp, cc ti liu cung cp cc bng chng kim tan vi mc tin cy khc nhau ty thuc vobn cht, ngun gc hiu lc ca cc quy ch kim sat ni b

tin cy gim dn xc nh tin cy ca cc ti liu c th KTV phi quan tm v nh gi c tnh c lp v khch quan ca bn th ba vi n v c kim ton, tnh nguyn bn ca cc ti liu thu thp c v tt nht nu c th l so snh v i chiu c cc ngun ti liu vi nhau xc nh tin cy ca cc ti liu c th KTV phiquan tm v nh gi c tnh c lp v khch quan ca bn th ba vi n v c kim ton, tnh nguyn bn ca cc ti liu thu thp c v tt nht nu c th l so snh v i chiu c cc ngun ti liu vi nhau

2. Quan st l vic theo di mt hin tng, mt chu trnh hoc mt th tc do ngi khc thc hinThc hin trong cc kho st kim sat nhm nh gi h thng k ton v kim sat ni b ca n v c kim tanThc hin xc nhn tnh ng n ca cc thng tin, ti liu v bng chng kim tan khcThc hin thng qua quan st trc tip phi c ghi chp li lm bng chng hoc thc hin trn cc thit b ghi hnh u im: cc bng chng thu thp c l cc bng chng trc tip, khch quan, ng tin cy, cng c bng chng cho mc tiu khc.

Nhc im: Bng chng mang tnh thi im,nht thi khng khng nh c s vic lun xy ra nh vy.

3. iu tra Khi nimPhng vn l vic thu thp thng tin qua vic trao i, tr chuyn vi nhng ngi trong v ngoi n v c kim ton.

KTV phi chun b trc danh mc cu hiTip cn phng vn nhng ngi trung thcPhng vn nhiu ngi v mt vn tng qutDng cc pp iu tra khc nhau iu tra gin tipiu tra trc tipYu cu

Cc bc thc hin phng vnLp k hoch phng vnXc nh mc ch, ni dung, i tng phng vn, thi gian, a im phng vn. KTV chun b cu hi cho qu trnh phng vn ph hp vi mc tiu kim tonK thut nu cu hi Cc cu hi cn ngn gn, d hiu, ng mc ch, to tm l thai mi KTV cn phi nu thm nhng nhn xt tm ttKTV ch n trnh ca ngi phng vn rt ra kt lun ng n bng chng thu c t k thut ny c tin cy khng cao, mang tnh ch quanThc hin phng vnKt thc phng vn

4. Xc nhnKhi nim :vic thu thp cc xc nhn ca bn th 3 cc thng tin lin quan n i tng c KTYu cu : Xc nhn bng vn BnTnh c lp khchquan, trnh ngi tr li cao 2 phng php :Gi th xc nhn dng ph nh Gi th xc nhn dng khng nh

u im :ng tin cy Nhc im : Ri ro gi th Chi ph cao, tn thi gian

5. Tnh tonkim tra tnh chnh xc v mt ton hc ca s liu trn chng t, s k ton, bo co ti chnh v cc ti liu lin quan khc hay vic thc hin cc tnh ton c lp ca KTVK thut ny ch quan tm n tnh chnh xc thun tu v mt s hc khng ch n s ph hp ca phng php tnh Do thng c p dng cng vi cc k thut khc.Thu c bng chng c k thut cao v mt s hccn c nhiu cc php tnh v phn b i khi kh phc tp tn thi gian c bit l cc cuc kim ton c quy m ln, loi hnh a dng

6. Quy trnh phn tchNhn dng cc b phn, cc khan mc ca BCTC hoc s d cc ti khan xc nh cc vn cn thm tra.L vic phn tch cc s liu, thng tin, cc t sut quan trng, qua tm ra nhng xu hng, bin ng v mi quan h c mu thun vi cc thng tin lin quan khc hoc c s chnh lch ln so vi gi tr d kinKhi nimGiai on 1Giai on 2Giai on 3Thc hin phn tch s c tnh , t nh gi kh nng c th tn ti cc sai phm ti cc b phn, khan mc c kim ton.

Nghin cu, nh gi mi quan h ni ti gia cc yu t ti chnh v cc thng tin khc.

167So snh s thc t ca n v so vi ch tiu bnh qun ca ngnhSo snh da vo mi lin h gia cc ti khonSo snh vi s liu hot ngSo snh vi s liu kinh tSo snh vi cc s liu phi ti chnh

CC BNG CHNG KIM TON C BIT V TNH HUNG S DNG CA KIM TON VINKhi nim bng chng kim ton c bit Vai trl loi bng chng c thu thp t mt s i tng c bit v thng c s dng trong kim ton bo co ti chnh nh : kin ca chuyn giaGii trnh ca gim cT liu ca KTV ni bT liu ca KTV khcBng chng v cc bn hu quan

p ng yu cu hi nhp khu vc v quc t, p ng chun mc chung ca h thng chun mc k ton kim ton quc tPhc v cho nhu cu thc t trong tng trng hp c th pht sinhTo ra cc gi tr php l caoGim thiu c chi ph kim ton

3)Cc bng chng kim ton c bit v tnh hung s dng ca KTVBng chng kim ton c bit l t liu ca chuyn giachuyn gia l mt c nhn hoc mt t chc c nng lc, kin thc v kinh nghim chuyn mn cao trong mt lnh vc ring bit ngoi lnh vc k ton v kim tonChuyn gia c thDo n v c kim ton mi tham gia;Do cng ty kim ton mi tham gia;L nhn vin ca n v c kim ton;L nhn vin ca cng ty kim ton;L t chc hoc c nhn bn ngoi n v c kim ton v bn ngoi cng ty kim ton.

a) Bng chng kim ton c bit l t liu ca chuyn gia

Bo conh gi kin Gii thch Kim ton vin v cng ty kim ton c th thu thp cc bng chng kim ton di dng nh gi mt s loi ti sn nh t ai, cng trnh xy dng, my mc thit b, tc phm ngh thut v quXc nh s lng v hin trng ca ti sn nh qung tn tr, va qung, tr lng du mnh gi cng vic hon thnh v khi lng cng vic cn phi thc hin i vi nhng hp ng d dangnh gi gi tr theo phng php hoc k thut chuyn bit, nh nh gi theo gi tr hin ti kin ca lut s v cch din gii cc hp ng v lut phpXc nh thi gian s dng hu ch cn li ca my mc, thit b

Add Your TitleTnh trng yu ca khon mc cn c xem xt trong bo co ti chnhRi ro c sai st do tnh cht v mc phc tp ca khon mc S lng v cht lng ca cc bng chng kim ton khc c th thu thp cAdd Your TitleAdd Your Titlea) Bng chng kim ton c bit l t liu ca chuyn gia

a) Bng chng kim ton c bit l t liu ca chuyn gia

Khi c k hoch s dng t liu ca chuyn gia th kim ton vin v cng ty kim ton phi xc nh nng lc chuyn mn ca chuyn gia ny. Kim ton vin cn xem xt nChuyn mn, nghip v, vn bng, hoc l thnh vin ca t chc ngh nghipKinh nghim v danh ting ca chuyn gia trong lnh vc m kim ton vin v cng ty kim ton mun xin kin chuyn mn

a) Bng chng kim ton c bit l t liu ca chuyn giaNu c nghi vn v nng lc v tnh khch quan ca chuyn gia th KTV phi trnh by vi Ban Gim c n v c kim ton v xc nh xem c th thu thp c y bng chng kim ton thch hp vi cc t liu ca chuyn gia khng ? Chuyn gia l nhn vin ca n v c kim ton hoc nhn vin ca cng ty kim tonChuyn gia c mi quan h v kinh t hoc c quan h tnh cm vi n v c kim ton

b) Bng chng kim ton c bit l th gii trnh ca gim cVSA 580 : KTV phi thu thp c cc gii trnh ca gim c ( hoc ngi ng u) n v c kim ton.KTVxcminhvarakincamnhvstincy v hp l ca cc thng tin trn BCTCNi dung gii trnh c 3 loi cam kt chnh :

Loi 1 Loi 3Loi 2 Gii trnh chung v trch nhim ca ban gim c (tnh c lp, khch quan, trung thc) trong vic trnh by ng n bo co ti chnhGii trnh tng mt , yu t cu thnh s trung thc v hp l, c 5 loi ; xc nhn v quyn v ngha v; xc nhn v nh gi v phn b; xc nhn v phn loi v trnh byGii trnh v mi quan h ca ban gim c vi KTV

b) Bng chng kim ton c bit l th gii trnh ca gim cHnh thc gii trnh Bn gii trnh ca gim cBinbnhphingquntrThcaKTVlitkttcnhnghiubitcamnhvccgiitrnhcagimcxcnhnlngbocotichnhcgimc kduyt

Thuthpvsdnggiitrnhcagimcnhgigiitrnhcagimc : KTV phi thu thp BCKT t cc thng tin trong hay ngoi n v xc minh cc gii trnh ca gim c c mu thun vi BCKT khc,KTV phi tm nguyn nhn v xem li tin cy ca BCKT v gii trnh ca gim c, xc nh mc hiu bit cc vn c gii trnh ca ngi lp gii trnh .Gii trnh ca gim c khng th thay th cc BCKT m KTV thu c. VSA 580 : KTV phi nh gi li tin cy ca tt c cc gii trnh khc ca gim c trong qu trnh kim ton v xem xt mc nh hng ca n ln BCTC v phi a ra kin chp nhn hay t chi.KTV c th yu cu gim c gii trnh thm mt s ni dung khc .

Lu vo h s kim ton cc gii trnh ca Gim c

Kim ton vin phi lu vo h s kim ton cc gii trnh ca Gim c di hnh thc tm tt cc ln trao i bng li hoc cc gii trnh bng vn bn lm bng chng kim ton.Cc gii trnh bng vn bn c nh gi l cc bng chng kim ton c gi tr hn cc gii trnh bng li ni.

Cc bin php x l nu Gim c t chi cung cp gii trnh

T chi KTV phi nh gi li tin cy ca tt c cc gii trnh khc ca gim c trong qu trnh kim ton v xem xt mc nh hng ca n ln BCTC Kim ton vin phi a ra kin

c) Bng chng kim ton c bit l t liu ca KTV ni b

Kim tonc lpKim ton Ni b p dng cc phng php, th tc kim ton ging nhauKTV c lp c th s dng t liu ca KTNB kin v BCTC ca KTNB khng th t mc c lp, khch quan nh kin ca KTV c lpKTV c lp phi chu hon ton trch nhim v kin c lp ca mnh i vi BCTC, khng c lm gim nh khi s dng t liu ca KTNB

c) Bng chng kim ton c bit l t liu ca KTV ni b

nhm khng nh tnh thch hp ca n i vi cc mc tiu ca KTL

d) Bng chng kim ton c bit l t liu ca cc KTV khc- KTV chnh: L KTV chu trch nhim kim ton BCTC v k BCKT ca mt n v, trong c thng tin ti chnh ca n v cp di v n v kinh t khc do KTV khc thc hin kim ton - KTV khc: L KTV chu trch nhim kim ton BCTC v k BCKT ca n v cp di hoc n v kinh t khc c gp trong BCTC ca n v cp trn. KTV khc khng phi l ngi thuc cng chi nhnh hoc vn phng m thuc chi nhnh hoc vn phng khc ca cng ty kim ton hoc thuc mt cng ty kim ton khc chp nhn hp ng kim ton vi trch nhim l KTV chnh cn xem xt cc vn nh: Mc trng yu ca BCTC c kim ton; mc hiu bit ca KTV chnh v tnh hnh hot ng kinh doanh ca cc n v cp di; ri ro sai st trng yu trong cc BCTC ca cc n v cp di; v kh nng thc hin cc th tc kim ton b sung... Phi thc hin cc th tc cn thit thu thp y bng chng kim ton thch hp. Trong cn lu : Thng bo cho KTV khc v nhng vn c lin quan; Tho lun vi KTV khc v cc th tc kim ton c h s dng... Tho lun vi G n v cp di v cc pht hin quan trng...; Lu vo h s ca mnh ti liu lin quan n BCTC ca n v cp di c KTV khc thc hin KTV khc phi phi hp vi KTV chnh trong trng hp KTV chnh s dng t liu kim ton ca mnh. S phi hp cn c s tho thun ca cp qun l cuc kim tonKhi kt lun l t liu ca KTV khc khng s dng c v KTV chnh cng khng th tin hnh cc th tc b sung m vn li c nh hng trng yu n BCTC c kim ton th phi a ra kin chp nhn tng phn hoc kin t chi v b gii hn phm vi kim ton.Phi chu ri ro kim ton BCTC trong gm c thng tin ti chnh ca n v cp di v n v kinh t khc c lin quan