KIM TON CC C TNH K TON NGN HNG TRN C S CHUN MC S 540 Cc c tnh k ton l phn quan trng trong

bo co ti chnh nn phi c ngi ng u ca n v chu trch nhim. Cc c tnh ny c lp da vo nhng xt on v trong cc iu kin khng c s chc chn v kt qu ca cc s kin pht sinh hoc c th s pht sinh. V vy, mc ri ro, sai st ca bo co ti chnh thng l rt cao khi c cc c tnh k ton.

1. CC NH NGHA 1.1 c tnh k ton

L mt gi tr gn ng ca mt ch tiu lin quan n bo co ti chnh c c tnh trong trng hp thc t pht sinh nhng cha c s liu chnh xc hoc cha c phng php tnh ton chnh xc hn, hoc mt ch tiu thc t cha pht sinh nhng c c tnh lp bo co ti chnh. V d c tnh ch tiu pht sinh trong nhip v tn dng: D phng cho vay cc t chc tn dng khc D phng cho vay cc t chc kinh t, c nhn trong nc D phng chit khu thng phiu v cc Giy t c gi i vi cc t chc kinh t, c nhn trong nc D phng cho thu ti chnh D phng bo lnh D phng cho vay bng vn ti tr, y thc u t D phng tn dng i vi cc t chc, c nhn nc ngoi D phng tn dng i vi cc t chc, c nhn trong nc D phng ri ro n ch xa l D phng ri ro n c khoanh

V d c tnh ch tiu cha pht sinh: D phng chi ph trch trc

2. NI DUNG CHUN MC

2.1. Tnh cht ca cc c tnh k ton:

Vic lp mt c tnh k ton c th n gin hoc phc tp ty theo tnh cht ca cc ch tiu. i vi cc c tnh phc tp, cn nhiu kinh nghim, kin thc chuyn mn v i hi kh nng xt on cao. Cc c tnh k ton c th c thc hin mt cch thng xuyn trong k k ton, hoc c th thc hin vo cui k k ton. Trong nhiu trng hp, cc c tnh k ton, hoc c th c lp da trn c s kinh nghim thc t; trng hp ny, n v phi thng xuyn sot xt li cc d liu v phi so snh kt qu thc t vi s liu c tnh iu chnh cc c tnh k sau. Trng hp do ch quan, do thiu cc d liu khch quan hoc do mc khng chc chn ca mt yu t no nn cc c tnh k ton khng th lp c mt cch hp l th KTV phi cn nhc khi a ra kin trn bo co kim ton theo ng quy nh ti Chun mc s 700 Bo co kim ton v bo co ti chnh

2.2. Th tc kim ton:

KTV v cng ty kim ton phi thu thp y bng chng kim ton thch hp c kt lun v tnh hp l ca cc c tnh k ton trong tng trng hp c th. Cc thng tin cn thit sc thuyt phc v tnh hp l ca cc c tnh k ton phi c trnh by trong thuyt minh bo co ti chnh. KTV cn phi p dng mt hoc p dng kt hp cc phng php sau trong qu trnh kim ton cc c tnh k ton: - Xem xt v kim tra qu trnh lp cc c tnh k ton ca n v; - Kim ton vin lp mt c tnh c lp so snh vi c tnh ca n v; - Xem xt s kin pht sinh sau ngy kt thc nm ti chnh nhng trc ngy lp bo co kim ton xc nhn cc c tnh k ton lp.

2.3. Xem xt v kim tra qu trnh lp cc c tnh k ton ca n v

Cc bc thc hin vic xem xt v kim tra qu trnh lp cc c tnh k ton ca n v, gm: Kim tra cc s liu v xem xt cc gi nh dng lm c s lp c tnh k ton; i chiu cc s liu v cc gi nh vi cc qui nh c lin quan hoc kinh nghim thc t ca cc n v trong cng ngnh, cng a phng; Kim tra cc tnh ton lin quan n c tnh k ton;

So snh c tnh k ton lp ca cc k k ton trc vi kt qu thc t ca cc k ; Xem xt th tc ph duyt c tnh k ton ca Gim c.

2.4. Kim tra cc s liu v xem xt cc gi nh

Kim ton vin phi nh gi s chnh xc, y v thch hp ca cc d liu dng lm c s lp cc c tnh k ton. Khi s dng s liu k ton lp cc c tnh k ton, phi kim tra tnh nht qun ca s liu vi nhng s liu c phn nh trong s k ton. Kim ton vin cn phi thu thp bng chng kim ton t bn ngoi n v, cc d liu trong n v, thu thp cc bng chng t k hoch tiu th ca ngnh v phn tch v th trng. Tng t nh vy, khi kim tra cc c tnh k ton do n v lp v nhng nh hng do cc v kin tng, khiu ni, kim ton vin s phi tm cc bng chng bng cch lin h trc tip vi cc lut s ca n v. (v d???) Kim ton vin phi nh gi cc d liu m n v dng lm c s lp cc c tnh k ton Kim ton vin phi nh gi tnh thch hp ca cc gi nh m n v s dng lp c tnh k ton. Khi nh gi cc gi nh lm c s lp c tnh k ton, kim ton vin phi xem xt cc gi nh ny: C hp l so vi kt qu thc t ca cc k k ton trc hay khng; C nht qun vi cc gi nh c s dng lp cc c tnh k ton khc hay khng; C nht qun vi k hoch c n v vch ra hay khng. Kim ton vin phi c bit lu n nhng gi nh d thay i, ch quan hoc d c sai st trng yu.

Trng hp xem xt cc c tnh k ton phc tp c lin quan n k thut chuyn ngnh, kim ton vin phi s dng t liu ca chuyn gia k thut (v d???) Kim ton vin phi kim tra m bo cc d liu c n v s dng lp cc c tnh k ton vn cn thch hp. thc hin vic ny, kim ton vin phi s dng nhng hiu bit ca mnh v kt qu ti chnh ca n v trong cc k k

ton trc; cc phng php c n v khc trong ngnh p dng v nhng k hoch d tnh trong tng lai m n v trnh by vi kim ton vin. i vi cc s liu v gi nh qui nh trong cc vn bn php lut lin quan th kim ton vin phi i chiu gia qui nh vi gi nh do n v s dng lp c tnh k ton.

2.5. Kim tra cc tnh ton lin quan n c tnh k ton

Kim ton vin phi kim tra phng php tnh ton m n v s dng lp c tnh k ton lin quan n bo co ti chnh. Ni dung, lch trnh v phm vi cc th nghim ca kim ton vin ty thuc vo phc tp ca vic tnh ton c tnh k ton, s nh gi ca kim ton vin v cc th tc v phng php m n v s dng lp c tnh v tnh trng yu ca cc c tnh k ton.

2.6. So snh c tnh k ton lp ca cc k k ton trc vi kt qu thc t ca cc k .

Khi n v c kim ton ng cho kim tra s sch k ton nm ti chnh trc, th kim ton vin phi so snh cc c tnh k ton lp trong k k ton trc vi kt qu thc hin ca k k ton , nhm: Thu thp bng chng v tin cy ni chung i vi phng php lp c tnh k ton ca n v; Xem xt s cn thit phi iu chnh phng php c tnh; Tnh ton v nh gi s chnh lch gia kt qu thc hin vi c tnh k ton trong k, khi cn thit phi iu chnh hoc trnh by trong thuyt minh bo co ti chnh.

2.7. Kim ton vin lp mt c tnh c lp

Kim ton vin c th t lp hoc thu thp mt c tnh k ton c lp v so snh kt qu c tnh c lp vi c tnh k ton do n v lp. Khi s dng kt qu c tnh c lp, kim ton vin phi nh gi cc d liu, xem xt cc gi nh v kim tra cc th tc tnh ton c s dng trong qu trnh lp c tnh k ton. Kim ton vin cng c th so snh cc c tnh vi kt qu thc t ca cc k k ton trc .

2.8. Xem xt s kin pht sinh sau ngy kt thc nm ti chnh

Cc nghip v v s kin pht sinh sau ngy kt thc nm ti chnh nhng trc ngy lp bo co kim ton c th cung cp cc bng chng kim ton c lin quan n vic lp cc c tnh k ton ca n v c kim ton. Vic kim ton vin sot xt cc nghip v v s kin trn c th gip h gim bt hoc thm ch khng phi thc hin vic sot xt v kim tra qu trnh lp c tnh k ton ca n v hoc s dng mt c tnh c lp nh gi tnh hp l ca cc c tnh k ton.

2.9. nh gi kt qu ca cc th tc kim ton

Kim ton vin phi nh gi li ln cui cng tnh hp l ca cc c tnh k ton da vo nhng hiu bit ca mnh v n v v tnh nht qun ca cc c tnh k ton vi cc bng chng kim ton khc thu thp c trong qu trnh kim ton. Kim ton vin phi xc nh cc nghip v trng yu xy ra sau ngy kt thc nm ti chnh c nh hng n cc d liu v gi nh s dng lp c tnh k ton. Do tnh khng chc chn vn c trong cc c tnh k ton nn vic nh gi cc chnh lch, khc bit khi kim ton cc c tnh k ton l kh hn so vi khi thc hin kim ton nhng ch tiu khc. Khi c s chnh lch gia gi tr c tnh ca kim ton vin vi gi tr c tnh trong bo co ti chnh, th kim ton vin phi cn nhc xem s chnh lch ny c cn iu chnh hay khng? Nu s chnh lch ny l hp l hoc khng trng yu th khng cn phi iu chnh. Tuy nhin, nu kim ton vin xt thy s chnh lch ny khng hp l hoc lm nh hng trng yu n bo co ti chnh th c th yu cu n v iu chnh li cc c tnh k ton c lin quan. Nu n v t chi iu chnh li th s chnh lch s c coi l mt sai st v s c xem xt cng vi cc sai st khc nh gi mc nh hng ca chng n bo co ti chnh c trng yu hay khng. Trng hp tng khon chnh lch ca cc c tnh k ton ring l c coi l chp nhn c nhng nu kt hp cc chnh lch ny li s to ra nh hng trng yu n bo co ti chnh th kim ton vin phi nh gi li ton b cc c tnh k ton trong mt tng th thng nht.