A C S L LUN I. Nhng vn c bn v trng yu 1.

1. Khi nim v trng yu trong bo co kim ton Trng yu theo T in Ting Vit c ngha l ht sc quan trng. Trong mi lnh vc khc nhau, trng yu c din t theo ngha ring ca n. Trong lnh vc chuyn ngnh kim ton, khi mt kim ton vin pht hin ra mt s sai st hoc gian ln m anh ta khng th tn thnh, trc tin anh ta phi xt on n c quan trng n mc nh hng n quan im ca anh ta v bo co ti chnh ca doanh nghip hay khng. Theo chun mc Kim ton Quc t (ISA) s 320 v Tnh trng yu trong kim ton th:Thng tin c coi l trng yu c ngha l nu thiu thng tin hoc thiu tnh chnh xc ca thng tin s nh hng n cc quyt nh ca ngi s dng bo co ti chnh. Mc trng yu tu thuc vo tm quan trng v tnh cht ca thng tin hay ca sai st c nh gi trong hon cnh c th.Mc trng yu l mt ngng, mt im chia ct ch khng phi l ni dung ca thng tin cn phi c.Tnh trng yu ca thng tin phi xem xt c trn phng din nh lng v nh tnh. Theo Chun mc Kim ton Vit Nam (VSA) s 320 v Tnh trng yu trong kim ton th khi nim trng yu vn ging nh Chun mc Quc t cp trn, ngoi ra c gii thch thm Trng yu l thut ng dng th hin tm quan trng ca mt thng tin (mt s liu k ton) trong bo co ti chnh. Nh vy trng yu l khi nim v tm c ( ln), bn cht ca sai phm (k c b st), thng tin ti chnh, hoc l n l, hoc l tng nhm m trong bi cnh c th nu da vo cc thng tin ny xt on th s khng chnh xc hoc s rt ra cc kt lun sai lm. Vi cc khi nim trn th trng yu trong kim ton c hiu l mt mc m ti nu cc sai st di mc ny th c coi l sai lch khng trng yu v c th b qua.Ngc li, nu cc sai st bng hoc ln hn mc ny th ngi s dng bo co ti chnh c th hiu sai lch v tnh hnh ti chnh ca n v c kim ton v c th a ra cc quyt nh sai lm trong qun l.

Tnh trng yu ca thng tin cn phi c xem xt c v nh lng (mc sai lch) ln nh tnh (bn cht ca vn ). V nh lng: Th hin mc tuyt i v mc tng i. Mc tuyt i th hin gi tr sai lch cho tng trng hp c th. xc nh gi tr ny kim ton vin phi cn c vo chnh sch chung v xc lp mc trng yu ca cng ty kim ton v s liu c th trn bo co ti chnh, kt hp vi s phn on ngh nghip a ra mc trng yu c th cho tng trng hp. V iu cn tu thuc vo quy m ca tng doanh nghip c kim ton, mt gi tr sai lch c th no c th l rt ln, rt trng yu i vi doanh nghip c quy m nh nhng li c coi l khng ng k, khng trng yu i vi doanh nghip c quy m ln. V ngi ta ng rng quy m sai st l mt nhn t quan trng xem xt cc sai st c trng yu hay khng. Sai st v tng li tc thun trc thu t hot ng kinh doanh thng l c s quan trng nht quyt nh ci g l trng yu, v n c xem nh mt khon mc thng tin then cht nht i vi ngi s dng. Cc sai st v ti sn lu ng, tng cng ti sn, vn ch s hu, tng doanh thucng l nhng c s quan trng xt on tnh trng yu. Mc tng i th hin quy m bng t l % gia i tng nh gi vi tng th. V d, chnh sch xc lp mc trng yu ca mt cng ty kim ton quy nh : Nu tng hp cc sai lch c t l nh hn 1% tng gi tr ti sn th c xem l khng trng yu; nu sai lch vt qu 5% tng gi tr ti sn c xem l trng yu; nu sai lch trong khong t 1% n 5% th phi vn dng s xt on ngh nghip ca kim ton vin xc lp mc trng yu. iu cn lu l khi xem xt v nh lng ca nhng sai lch, phi ch trng n nhng sai lch c gi tr ring l tng i nh nhng c nh hng dy chuyn n cc khon mc trn bo co ti chnh. Kim ton vin cn xem xt tnh trng yu trn c phng din mc sai st tng th ca bo co ti chnh trong mi quan h vi mc sai st chi tit ca s d cc ti khon, ca cc giao dch v cc thng tin trnh by trn bo co ti chnh.

Nh vy mc trng yu c th n nh bng mt gi tr c th no hoc quy c bng mt t l %.Thng thng, ngi ta th hin bng s tng i v c chnh sch hng dn vic xc lp mc trng yu cho tng trng hp c th nhm m bo tnh thng nht tng i v trnh s tu tin ca kim ton vin trong qu trnh kim ton. V nh tnh: Mt sai lch c xem l trng yu thng thng ch cn c vo nh lng. Tuy nhin, c nhng vn hoc khon mc nhy cm vi gian ln th mc d c chnh lch nh cng c xem l trng yu. Chng hn: - Cc khon mc cha ng ri ro tim tng cao, nh: Tin mt, vng bc. quv d dn n mt mt, gian ln. - Cc giao dch kinh t c th to ra giao dch gian ln hoc lin quan n giao dch t li, nh: cc nghip v lin quan n u thu, giao thu thi cng cc cng trnh xy dng c bn, cc nghip v mua bn c gi tr ln, thanh l ti sn - Nhng vn thuc chnh sch k ton ca doanh nghip, nh: chnh sch ghi nhn doanh thu, chi ph; chnh sch v thit lp d phng, khu hao ti sn c nh. Vic khng chp hnh ch k ton hin hnh c th c coi l sai st trng yu nu dn n vic trnh by cc ch tiu trn bo co ti chnh lm cho ngi s dng thng tin ti chnh hiu sai bn cht ca vn ; hoc trong bo co ti chnh khng thuyt minh nhng vn c lin quan n hot ng khng lin tc ca doanh nghip. Nh vy, vic vn dng khi nim trng yu trong kim ton bo co ti chnh i hi kim ton vin phi xem xt c v mt nh lng ln nh tnh ca i tng cn nh ga, phi s dng k nng xt on ngh nghip ca kim ton vin v lun tun theo nguyn tc thn trng. 2. nh gi trng yu trong kim ton bo co ti chnh 2.1. S cn thit phi nh gi trng yu trong kim ton bo co ti chnh Mc ch ca hot ng kim ton bo co ti chnh l a ra kin xc nhn v tnh trung thc v hp l ca bo co ti chnh. thc hin c iu ny i hi phi kim tra xc minh ton b thng tin chng t k ton ca doanh nghip. y l vic lm khng th, bi l: 3

- Khi lng cng vic qu ln, khng th kim tra theo kiu lm li k ton v sa i li cc quyt nh ti chnh ca doanh nghip pht sinh trong qu kh. - Tn km nhiu chi ph, khng hiu qu. Do , xut pht t nguyn tc trng yu, ngi ta ch cp n cc kha cnh trng yu ca thng tin ti chnh c phn nh trn bo o ti chnh. Theo , kim ton vin c th b qua nhng vn khng trng yu m ch tp trung kim tra, xc minh nhng vn trng yu, c nh hng ng k n vic nh gi thng tin ti chnh trn bo co ti chnh c kim ton. 2.2. Qui trnh nh gi trng yu trong kim ton bo co ti chnh Trnh t tin hnh mt cuc kim ton gm 3 giai on l lp k hoch kim ton, thc hin kim ton v kt thc cuc kim ton.Vic nh gi trng yu c thc hin xuyn sut trong qu trnh ny. Trong giai on lp k hoch, kim ton vin cn c vo cc thng tin thu thp ban u v i tng kim ton nh gi s b mc trng yu tng th v c tnh mc sai st c th b qua cho tng khon mc. Vic s b xc lp mc trng yu trong giai on ny c ngha quan trng trong vic lp k hoch chi tit cho cuc kim ton, xc nh phm vi, thi gian v cc th tc p dng kim ton c th. Trong giai on thc hn kim ton, mc trng yu c xc lp trong giai on lp k hoch nu khng c g thay i th c xem l tiu chun pht hin ra nhng sai st trng yu v mt nh lng. Trng hp c s thay i th phi iu chnh li mc trng yu trc khi ly lm thc o cn nhc cc sai lch c coi l trng yu. Trong giai on kt thc cuc kim ton, mc trong yu cng c xem l tiu chun i chiu vi nhng sai lch cha c iu chnh nhm hnh thnh nn kin ca kim ton vin v bo co ti chnh c kim ton. Qui trnh nh gi trng yu c th hin qua s sau:

Bc 1

c lng ban u v tnh trng yu

Bc 2

Phn b c lng ban u v tnh trng yu cho cc khon mc

Bc 3

c tnh tng s sai st cho tng khon mc

Bc 4

c tnh sai s tng hp ca ton b BCTC

Bc 5

So snh sai s tng hp c tnh vi c lng ban u (hoc iu chnh) v tnh trng yu

Trong : Bc 1 v bc 2 thng c thc hin trong giai on lp k hoch kim ton. Bc 3, bc 4, bc 5 thng c thc hin trong giai on thc hin kim ton. Bc 1: c lng ban u v tnh trng yu Mc c lng ban u v tnh trng yu chnh l gi tr sai lch ti a c th c chp nhn, ngha l vi nhng sai lch (gian ln hoc sai st) nh hn hoc bng mc ny th khng c coi l trong yu v c th b qua. Mc c lng ban u v tnh trng yu c thit lp cho tng th bo co ti chnh. Mc ny c nh hng trc tip n vic xy dng k hoch kim ton, nu mc trng yu cng thp th mc sai st c th b qua cng nh. Do , cc kim ton vin c th thit lp cc th tc kim ton nhiu hn, cn ly mu kim ton nhiu hn, cn thu thp nhiu bng chng hn gim sai lch tng th n bng hoc nh hn mc trng yu c thit lp. Mc c lng ban u v tnh trng yu c th c iu chnh trong qu trnh kim ton. Chng hn, khi thc hin kim ton, kim ton vin thc hin cc th nghim kim sot v xt thy mc ri ro kim sot cao hn mc d kin ban u th c th iu chnh gim mc trng yu thit lp v ngc li.

Cc nhn t c th nh hng n nh gi mc trng yu ban u nh l: qui m v loi hnh hot ng ca khch th kim ton; yu t nh lng lm c s c tnh mc trng yu nh li nhun trc thu, tng daonh thu, tng ti sn; i tng v mc tiu c th ca cuc kim ton; tnh h thng ca sai phm v bn cht ca sai phm. Bc 2: Phn b c lng ban u v mc trng yu cho cc khon mc Sau khi xc lp c mc trng yu ban u cho tng th bo co ti chnh, kim ton vin tin hnh phn b mc c lng ny cho tng khon mc trn bo co ti chnh. Mc phn b cho tng khon mc chnh l mc trng yu cho tng khon mc , y chnh l mc sai lch ti a c th b qua v theo xt on ca kim ton vin th mc sai lch y khng nh hng trng yu n tnh trung thc v hp l ca khon mc. Vic phn b mc trng yu tng th cho tng khon mc l rt cn thit, v l c s xc nh s lng bng chng y v thch hp hnh thnh nn kin ca kim ton vin cho tng khon mc v trn c s tng hp nh gi v nhng sai lch trn ton b bo co ti chnh c trong yu hay khng. Kim ton vin c th phn b mc trng yu tng th cho cc khon mc trn bng cn i k ton v trn bo co kt qu kinh doanh. Tuy nhin, phn ln cc sai lch ca cc ch tiu trn bo co kt qu kinh doanh u nh hng tng ng n cc ch tiu trn bng cn i k ton. Hn na, trn bng cn di k ton cha ng nhiu khon mc phn nhnh hnh ti chnh ca doanh nghip nhng s lng ti khon k ton phn nh trn bng cn i k ton thng t hn s lng ti khon phn nh trn bo co kt qu kinh doanh nn kim ton vin thng phn b mc trng yu cho cc khon mc trn bng cn i k ton. Vic phn b c lng ban u v tnh trng yu c thc hin theo hai chiu hng m cc gian ln v sai st c th xy ra. l sai lch do ghi khng (s liu trn bo co ti chnh ln hn thc t) v ghi thiu (s liu trn bo co ti chnh nh hn thc t). Mc trng yu phn b cho tng khon mc thng c thc hin trn nhng c s ch yu sau:

Mt l, ri ro tim tng v ri ro kim sot m kim ton vin nh ga s b cho khon mc.Nu mc ri ro tim tng v ri ro kim sot c nh gi l cao i vi mt khon mc no th khon mc c phn b mc sai lch c th b qua l thp v ngc li. Hai l, kinh nghim kim ton vin v nhng sai st v gian ln i vi khon mc . Chng hn, qua kim ton cc n v khc cng ngnh ngh hoc kt qu kim ton ca nm trc ch ra rng mt khon mc no t c sai lch th kim ton vin s phn b mc sai lch c th b qua ln hn v ngc li. Ba l, chi ph kim ton cho tng khon mc. Nu khon mc no i hi vic thu thp bng chng tn nhiu chi ph hn th phn b mc sai lch c th b qua ln hn v ngc li. Bn l, cn c chnh sch phn b mc trng yu tng th cho tng khon mc trn bo co ti chnh. Bc 3: c tnh sai lch trong tng khon mc Sau khi phn b mc sai lch c th b qua (mc trng yu) cho tng khon mc trn bo co ti chnh, kim ton vin tin hnh cc th nghim c bn v c th pht hin cc sai lch.Sai lch chia lm 2 loi, l sai lch c bng chng chc chn v sai lch cha c bng chng chc chn. Sai lch c bng chng chc chn c x l nh sau: i vi nhng sai lch c gi tr ln v c coi l trng yu (xt c v nh lng v nh tnh) th yu cu khch hng iu chnh. Nu khch hng khng iu chnh th tu theo mc m a ra kin thch hp trn bo co kim ton. i vi nhng sai lch c gi tr nh, c xem l khng trng yu th cha ngh khch hng iu chnh nhng c tng hp li tip tc xem xt liu c trng yu hay khng. Sai lch cha c bng chng chc chn (nh sai lch c tnh do suy rng ra t kt qu kim tra chn mu hay nhng chnh lch do kim ton vin thc hin th tc phn tch c tnh) th khng ngh khch hng iu chnh. V y ch l nhng sai lch d kin, khng c c s chc chn.Nhng sai lch d kin ny c tng hp v kt hp 7

vi nhng sai lch thc t cha c iu chnh t nm trc c tnh ra tng sai st d kin ca tng khon mc. Tng sai st d kin ca tng khon mc c i chiu vi mc trng yu c phn b cho tng khon mc kim ton vin quyt nh c tip tc m rng thm phm vi cc th nghim c bn tm kim bng chng v tip tc iu chnh hay khng. Nu mc sai lch d kin vt mc sai lch c th b qua c phn b th kim ton vin phi m rng mu kim ton cho khon mc . Vic m rng mu s c thc hin tip tc cho n khi no mc sai lch d kin nh hn hoc bng mc sai lch c th b qua cho khon mc . Bc 4: c tnh sai s tng hp ca ton b bo co ti chnh y l giai on tng hp cc sai lch c tnh t cc khon mc ( thc hin bc 3). S liu ny dng so snh vi mc c lng ban u (hoc mc c lng ban u c iu chnh trong qu trnh kim ton) v mc sai lch c th b qua cho ton b bo co ti chnh. Bc 5: So snh sai s tng hp c tnh vi mc c lng ban u (hoc iu chnh) v tnh trng yu y l giai on so snh sai s tng hp c tnh trn tng th bo co ti chnh (kt qu ca bc 4) vi c lng ban u (hoc iu chnh) v tnh trng yu cho ton b bo co ti chnh. Kt qu so snh c th xy ra mt trong hai trng hp sau y: Trng hp 1: sai s tng hp c tnh cho tng th bo co ti chnh nh hn mc trng yu tng th bo co ti chnh th kim ton vin khng phi tin hnh thm cc th nghim c bn v c th a ra kin chp nhn ton phn cho bo co ti chnh kim ton. Trng hp 2: sai s tng hp c tnh cho tng th bo co ti chnh bng hoc ln hn mc trng yu tng th bo co ti chnh th kim ton vin tip tc xem xt cc khon mc c sai st c tnh cao m rng mu nhm gim thiu ri ro kim ton ng thi khng nh li c tnh sai st v khon mc . Nu kt qu ca vic tng 8

cng th nghim t cc khon mc ny cho php kt lun sai s tng hp c tnh (xc nh li) cho tng th bo co ti chnh nh hn mc trng yu tng th bo co ti chnh th kim ton vin khng phi tin hnh thm cc th nghim c bn v c th a ra kin chp nhn ton phn cho bo co ti chnh c kim ton. Nu sau ln m rng mu ny kt qu cha t c nh trn th kim ton vin phi tip tc m rng mu lm cn c a ra cc loi kin thch hp cho bo co ta chnh c kim ton.

II. Nhng vn c bn v ri ro kim ton 1. Khi nim ri ro kim ton Ri ro l iu khng lnh, khng tt bt ng xy n, l iu khng ai mong mun n vi mnh. Theo VSA s 400 v nh gi ri ro v kim sot ni b th khi nim ri ro kim ton c trnh by nh sau:Ri ro kim ton l ri ro do cc kim ton vin v cng ty kim ton a ra kin nhn xt khng thch hp khi bo co ti chnh c kim ton cn c nhng sai st trng yu. Nh vy, ri ro kim ton c hiu theo ngha chung nht l nu bo co ti chnh c kim ton cn cha ng sai st trng yu nhng kim ton vin a ra kin trung thc, hp l trn kha cnh trng yu th khi xut hin ri ro kim ton. Cng c th xy ra trng hp ngc li, chng hn khi kim ton vin a ra kin l bo co ti chnh c kim ton c cha ng sai st trng yu nhng thc cht bo co khng cha ng sai st trng yu. V vy, khi lp k hoch kim ton cho mt hp ng c th, kim ton vin phi d kin cc trng hp ri ro v nhng trnh t, nhng th php kim ton nhm pht hin nhng sai lm nghim trng trong bo co ti chnh m ngun gc ca n l cc gian ln v sai st. Kim ton vin phi lp k hoch kim ton v thc thi cng vic kim ton vi thi d dt, hoi nghi trong ngh nghip ri ro kim ton, nu c xy ra th cng mc chp nhn c. Mc ri ro kim ton cao hay thp quyt nh khi lng cng vic kim ton phi tin hnh. V vy, cn phi tin hnh phn loi ri ro, xem xt mi quan h tc ng 9

gia cc loi ri ro n khi lng cng vic kim ton cn phi tin hnh cng nh n cc trnh t v th php kim ton thch hp thc hin k hoch kim ton. 2. Cc loi ri ro kim ton Ri ro kim ton l tng hp ca ri ro tim tng, ri ro kim sot v ri ro pht hin. Ri ro tim tng (IR-Inherent risk): Theo thut ng Kim ton Quc t th:Ri ro tim tng l kh nng mt c s dn liu b bo co sai m c th l trng yu khi xt ring r hoc gp chung vi nhng sai st khc v khng xt n tc ng ca H thng kim sot ni b Theo VSA s 400 v nh gi ri ro v kim sot ni b th: Ri ro tim tng l ri ro tim n, vn c do kh nng tng nghip v, tng khon mc trong bo co ti chnh cha ng sai st trng yu khi tnh ring r hoc tnh gp, mc d c hay khng c h thng kim sot ni b. Nh vy, ri ro tim tng l xc sut tn ti sai phm tng yu trn bo co ti chnh khi cha c s tc ng ca bt k hot ng kim tra no v ph thuc vo loi hnh kinh doanh, tnh cht ngnh ngh, khon mc trn bo co ti chnh v nng lc cn b nhn vin ca khch th kim ton. Kh nng tn ti ri ro tim tng hon ton c lp vi h thng kim sot ni b v cng tc kim ton, nhim v ca kim ton vin l nh gi mc ri ro tim tng t p dng cc th tc kim ton thch hp nhm gim thiu ri ro kim ton n mc chp nhn c. Ri ro kim sot (CR-Control risk): Theo thut ng Kim ton quc t th:Ri ro kim sot l ri ro m bo co sai c th xut hin trong mt c s dn liu m c th l trng yu khi xt ring r hoc gp chung vi nhng sai st khc v khng b ngn nga hoc pht hin hoc iu chnh kp thi bng h thng kim sot ni b ca doanh nghip. Theo VSA s 400 v nh gi ri ro v kim sot ni b th:Ri ro kim sot l ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong bo co ti chnh khi tnh ring r hoc tnh gp m h thng k ton v h thng kim sot ni b khng ngn nga ht hoc khng pht hin v sa cha kp thi.

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Nh vy, ri ro kim sot l xc sut h thng kim sot ni b ca n v khng pht hin v ngn chn kp thi cc gian ln v sai st trng yu. Kh nng tn ti ca ri ro kim sot l hon ton c lp vi cc th tc kim ton ca kim ton vin, nhim v ca kim ton vin l phi nh gi ng mc ri ro kim sot t p dng cc th tc kim ton thch hp nhm gim thiu ri ro kim ton n mc c th chp nhn c. Ri ro pht hin (DR-Detection risk): Theo thut ng kim ton Quc t: Ri ro pht hin l ri ro m cc th tc ca kim ton vin khng pht hin ra sai st tn ti trong mt c s d liu m c th l trng yu khi xt ring r hoc gp chung vi nhng sai st khc. Theo VSA s 400 v nh gi ri ro v kim sot ni b: Ri ro pht hin l ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong bo co ti chnhkhi xt ring r hoc tnh gp m trong qu trnh kim ton, kim ton vin v cng ty kim ton khng pht hin c. Nh vy, ri ro pht hin l xc sut cng vic kim ton ca kim ton vin khng pht hin c cc sai phm trong yu trn bo co ti chnh. Mc ri ro pht hin ph thuc vo phm vi v phng php kim ton, mc tun th cc chun mc v nguyn tc kim ton. C th, kim ton vin c th iu chnh mc ri ro pht hin bng cch tng cng cc th tc kim ton.Theo cuc kim ton s tn nhiu thi gian v chi ph hn.Trong khi , ri ro tim tng v ri ro kim sot hon ton c lp vi cc th tc kim ton ca kim ton vin. Tuy vy, kim ton vin cn kho st, nh gi ng mc 2 loi ri ro ny t thit lp cc th tc kim ton ph hp nhm m bo tnh hiu qu v gim thiu ri ro kim ton bo co ti chnh. 3. Mi quan h gia cc loi ri ro kim ton Ri ro kim ton (AR-Audit risk) l kh nng kim ton vin a ra kin khng xc ng v i tng kim ton v cc kha cnh trng yu.Ri ro ny bt ngun t ri ro tim tng m h thng kim sot ni b ca doanh nghip khng pht hin c, ng thi trong qu trnh kim ton kim ton vin cng khng pht hin c nn a ra

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kin nhn xt sai trn bo co kim ton. Do , mi quan h gia cc loi ri ro thng c th hin qua s sau:

R R R R

C bt c sai lm no c th khng?

Ri ro tim tng

Pht hin bng cc th tc kim sot khng?

Ri ro kim sot
R

Khng

Pht hin bng cc th tc kim ton khng?

Ri ro pht hin
R

Khng kin sai

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Qua s ta thy rng: Ri ro kim ton l tng hp c 3 loi ri ro l ri ro tim tng, ri ro kim sot v ri ro pht hin. Trong , ri ro tim tng v ri ro kim sot nm ngoi s kim sot ca kim ton vin v n tu thuc vo c im mi trng hot ng kinh doanh v h thng kim sot ni b ca doanh nghip. Trong khi , kim ton vin c th kim sot c ri ro pht hin thng qua vic iu chnh ni dung, phm vi ca cc th nghim c bn. Mi quan h gia ri ro kim ton v cc thnh phn ca ri ro kim ton c th hin qua cng thc: AR = (IR x CR) x DR Kim ton vin nghin cu nh gi mc ri ro tim tng v ri ro kim sot xc nh mc ri ro pht hin hp l trn c s m bo hiu qu ca cuc kim ton v mc ri ro kim ton mong mun. Mc ri ro kim ton mong mun phi c kim ton vin ch ng xc nh trong qu trnh kim ton vi mt trong ba mc: cao trung bnh hoc thp. Sau , cn c vo mc ri ro tim tng v ri ro kim sot tnh ra mc ri ro pht hin c th chp nhn c. Nu gi ri ro kim ton mong mun l DAR (Desirable audit risk) th cng thc trn c th hin nh sau: DAR = (IR x CR) x DR DR = DAR/(IR x CR) Mi quan h trn cho thy s lin h mt thit gia cc loi ri ro. Trong , ri ro pht hin c quan h t l nghch vi ri ro tim tng v ri ro kim sot. 4. nh gi ri ro kim ton 4.1. S cn thit phi nh gi ri ro kim ton trong kim ton bo co ti chnh Hot ng kim ton ch c th thc hin trn c s chn mu nn hot ng ny lun tm n ri ro. Trch nhim ca kim ton vin l xc nhn mc trung thc v hp l ca bo co ti chnh trn cc kha cnh trng yu v phi chu trch nhim v kin ca mnh i vi cc bn c lin quan. Do , kim ton vin v cng ty kim ton lun i din vi ri ro ngh nghip. Mt khc ri ro trong kim ton lun tn ti do kh nng thc t ca kim ton vin v gii hn v thi gian v chi ph kim ton. Vn t ra l 13

lm th no va gim thiu ri ro kim ton (AR) n mc mong mun (DAR) va phi m bo c hiu qu ca cuc kim ton. thc hin c iu ny th kim ton vin cn phi nh gi ri ro tim tng (IR) v ri ro kim sot (CR) ca khch hng v trn c s , kim ton vin s c tnh mc ri ro pht hin (DR) thch hp. DR = AAR/(IR x CR) Mc ch ca vic nh gi ri ro kim ton l nhm xc nh mc ri ro pht hin t xc nh ni dung, lch trnh, phm vi thc hin cc th nghim c bn cho tng cuc kim ton. Vic nh gi ri ro kim ton l mt cng vic phc tp, i hi kim ton vin phi c nhiu kinh nghim v trnh cao.Nu vic nh gi ng thc trng v ra cc chng trnh kim ton thch hp s gip cho cuc kim ton c hiu qu v gim thiu ri ro kim ton n mc mong mun. Do , vic nh gi ri ro kim ton l rt cn thit v khng th thiu c trong tng cuc kim ton bo co ti chnh. 4.2. Qui trnh nh gi ri ro kim ton Vic nh gi ri ro kim ton c thc hin theo quy trnh sau y:
Xc nh mc ri ro kim ton c th chp nhn c

nh gi ri ro tim tng

nh gi ri ro kim sot

Xc nh ri ro pht hin Thit lp cc th nghim c bn

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a/ Xc nh ri ro kim ton mong mun (DAR) Ri ro kim ton mong mun l mc ri ro ti a m kim ton vin d kin c th chu ng c nu iu ri ro y thc t xy ra. Chng hn, nhng thit hi c th nh lng c m kim ton vin v cng ty kim ton phi gnh chu khi b to n phn quyt bi thng thit hi cho khch hng c kim ton hoc nhng thit hi khng th nh lng c nh kim ton vin v cng ty kim ton s mt uy tn hnh ngh t nhng sai phm . Mc ri ro mong mun ph thuc vo cc yu t ch yu sau y: Th nht, mc ngi s dng tin tng vo bo co ti chnh C rt nhiu i tng cng quan tm n bo co ti chnh ca doanh nghip vi nhng mc ch khc nhau nhng h cng ging nhau l yu cu bo co ti chnh c kim ton phi phn nh trung thc v hp l trn cc kha cnh trng yu. Chng hn, cc c ng th quan tm n c tc, ngn hng v ch n th quan tm kh nng thanh ton ca doanh nghip, c quan thu ch quan tm n ngha v np thu ca doanh nghip.nhng cc i tng ny u i hi bo co ti chnh phi ng tin cy. Mt bo co ti chnh cng c nhiu i tng cng quan tm th kh nng pht hin ra ri ro kim ton cng ln v s gy tc hi trong phm vi rng. Do vy, khi kim ton cc cng ty c nhiu ngi cng quan tm, nh cng ty m quyn s hu thuc v nhiu bn, cng ty c quy m cng n ln i vi cc bn th ba, cng ty c phn nim yt trn th trng chng khon th kim ton vin cn nh gi mc ri ro mong mun l thp hn cc cng ty khc. Th hai, kh nng khch hng gp kh khn v ti chnh sau khi bo co kim ton c cng b Tnh hnh ti chnh hin ti v chiu hng tng lai cat doanh nghip cng l yu t quan trng kim ton vin xem xt ra mc ri ro kim ton mong mun.Nu doanh nghip c tnh hnh ti chnh hin ti v chiu hng pht trin tt th kh c kh nng b ph sn trong tng lai gn. Ngc li, doanh nghip ang gp kh khn v ti chnh c xem xt da trn cc kha cnh nh: kh nng hon chuyn thnh tin ca ti sn; kt qu hot ng kinh doanh nm trc; cc bin php nhm gia tng qu trnh ti 15

tr. Khi kim ton vin cn ch ng thit lp mc ri ro kim ton mong mun vi mc thp hn nhm gim thiu ri ro kim ton c th xy ra. Vic xc nh mc ri ro kim ton mong mun c tnh ton trn c s tng th bo co ti chnh. Tuy nhin , vic kim ton li c tin hnh trn tng khon mc nn kim ton vin thng cn c mc ri ro kim ton mong mun l cao, thp hay trung bnh t n nh mc ri ro kim ton mong mun cho tng khon mc vi nhng mc tng ng. Vic xc nh mc ri ro kim ton mong mun l cao hay thp lin quan trc tip n vic thit lp cc th tc kim ton trc tip nh hng n chi ph b ra v hiu qu ca cuc kim ton. b/ nh gi ri ro tim tng(IR) Theo VSA s 400 v nh gi ri ro v h thng kim sot nib: khi lp k hoch kim ton, kim ton vin v cng ty kim ton pah nh gi ri ro tim tng cho ton b bo co ti chnh ca n v c kim ton. Khi lp chng chnh kim ton, kim ton vin phi xc nh c th mc ri ro tim tng cho cc s d hoc loi nghip v quan trng n tng c s dn liu.Trng hp khng xc nh c th c th kim ton vin phi gi nh rng ri ro tim tng l cao cho c s dn liu . Cng theo chun mc ny, vic nh gi ri ro tim tng c thc hin trn c hai phng din tng th bo cot chnh v s d ti khon, loi nghip v. nh gi ri ro tim tng trn phng din bo co ti chnh Vic nh gi ri ro tim tng trn phng din tng th bo co ti chnh thng cn c vo cc yu t sau: Mt l, c im nhn s ca Ban gim c Vai tr ngi lnh o cao nht c quyn quyt nh phn ln cc chnh sch nghip ca doanh nghip v c nh hng trng yu n cc hot ng ca doanh nghip.Nu doanh nghip c lnh o bi mt ngi thiu trung thc, c nhng biu hin gian ln hc doanh nghip thng xuyn thay i nhn s Ban gim c th kim ton vin nh gi ri ro tim tng l cao. Hai l, c im hot ng cu doanh nghip

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 im hot ng ca doanh nghip nh: quy trnh cng ngh, c cu vn, cc n v ph thuc, phm vi a l, c nh hng n ri ro tim tng ca doanh nghip. Chng hn, mt doanh nghip c nhiu n v ph thuc, hot ng trn a bn rng th kh nng cp nht, tng hp s liu c nhiu sai st Ba l, cc nhn t nh hng n hot dng ca doanh nghip Nhng bin ng kinh t, s thay i v nhu cu th trng cng tc ng n ri ro tim tng ca doanh nghip.Mt doanh nghip hot ng trong mi trng cnh tranh khc lit, mt dn th phn th kim ton vin phi nh gi ri ro tim tng l rt cao. Ngoi ra cn c nhn t nh c im nhn s ca phng k ton v p lc i vi Ban gim c v k ton trng quyt nh ri ro tim tng l cao hay thp. nh gi ri ro tim tng trn phng din s d v loi nghip v Vic nh gi ri ro tim tng trn phng din s d v loi nghip v da vo nhn t ch yu sau: Mt l, kt qu cu ln kim ton trc Nu s d mt ti khon no m nm trc cho thy c qu nhiu sai lch th nm nay ri ro tim tng ca khon mc ny trn bo co ti chnh phi c xc nh l rt cao.V c th nhng sai phm nm trc vn cha khc phc c. Hai l, cc c tnh k ton Cc khon mc s d v loi nghip v c lin quan n cc c tnh k ton nh: cc khon d phng, khu hao ti sn c nh, phn b, trch trc chi phthng c thc hin trn c s xt on ch quan nn c nhiu kh nng cha ng nhng ri ro tim tng trn cc khon mc ny nn cn phi nh gi ri ro tim tng l cao nhm tng cng pht hin ra sai st. Ba l, cc nghip v bt thng i vi cc nghip v bt thng c kh nng xy ra sai st nhiu hn cc loi nghip v thng xuyn. V vic x l cc nghip v ny c th do thiu kinh nghim dn n sai st. V cc nhn t khc nh: mc d mt mt, bin th ti sn; cc loi nghip v lin quan n vic thay i chnh sch k ton trong nin 17

c/ nh gi ri ro kim sot Vic nh gi ri ro kim sot thc cht l nh gi mc yu km ca h thng kim sot ni b.Nu h thng kim sot ni b c thit lp v vn hnh c hiu qu th ri ro kim sot c nh gi l thp v ngc li. Tuy nhin, h thng kim sot ni b lun tim n nhng hn ch c hu nh: - Yu cu thng thng l chi ph cho h thng kim sot ni b khng c vt qu li ch m h thng mang li; - Phn ln cc th tc kim sot ni b thng c thit lp cho cc nghip v thng xuyn lp i lp li hn l cho cc nghip v khng thng xuyn; - Sai st bi con ngi thiu ch , thiu cn thn khi thc hin chc nng nhim v hoc do khng hiu r cng vic; - Kh nng h thng kim sot ni b khng pht hin c s thng ng cu thnh vin trong ban qun l hoc nhn vin vi ngi khc trong n v; - Kh nng ngi chu trch nhim thc hin th tc kim sot ni b lm dng c quyn ca mnh; - Do s thay i c ch v yu cu qun l lm cho cc th tc kim sot b lc hu hoc b vi phm. Nh vy, mt h thng kim sot ni b d c t chc v vn hnh tt vn tim n nhng ri ro nht nh. Do vic nh gi ri ro kim sot l rt cn thit v phi c nh gi c th trn tng khon mc. Quy trnh nh gi ri ro kim sot c thc hin nh sau: Bc 1: Tm hiu v h thng kim sot ni b V mi trng kim sot, kim ton vin phi tm hiu v nhn thc , quan im, s quan tm ca cc thnh vin Ban qun l, c bit l Gim c doanh nghip. Tm hiu chc nng, c cu qun l ca b phn qun l, kim sot, kim ton ni b. V h thng k ton, phi tm hiu cc loi nghip v kinh t ch yu, v t chc cng tc k ton, qui trnh k ton v nhng vn nhn s

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V th tc kim sot, kim ton vin phi tm hiu cc th tc kim sot m doanh nghip thit lp, pht hin nhng th tc cn thiu gia tng kh nng nghi ng v ri ro kim sot Bc 2: nh gi s b ban u v ri ro kim sot i vi tng khon mc Sau khi tm hiu c h thng kim sot ni b cu doanh nghip, kim ton vin tin hnh nh gi s b ban u v ri ro kim sot cho tng khon mc.Mc ch ca vic nh gi ny l nhm thit lp k hoch kim ton chi tit cho tng khon mc v loi nghip v trn bo co ti chnh. Theo VSA 400 v nh gi ri ro v kim sot ni b: kim ton vin thng nh gi ri ro kim sot mc cao i vi c s dn liu ca bo co ti chnh trong trng hp: H thng k ton v h thng kim sot ni b khng y ; H thng k ton v h thng kim sot ni b khng hiu qu; kim ton vin khng c cung cp y c s nh gi s y y v hiu qu ca h thng k ton v h thng kim sot ni b ca khch hng Vic nh gi s b ban u v ri ro kim sot c thc hin ch yu trn c s d on. Kim ton vin cn c vo nhng hiu bit v h thng kim sot ni b nhn din cc mc tiu kim sat c th cho tng khon muc; phn tch qu trnh kim sot ch yu cho tng loi nghip v v qua c th pht hin ra nhng tn ti ca h thng v d on kh nng xy ra ri ro kim sot. Vic nh gi ri ro kim sot trong giai on ny l hon ton mang tnh nh tnh v chia thnh ba cp : cao, thp, trung bnh. ng vi mi mc ri ro d kin, kim ton vin s a ra cc quyt nh v cc th tc kim ton tip theo. Nu ri rg kim sot c d kin mc cao th kim ton vin khng th da vo h thng kim sot ni b ca doanh nghip gim bt cc th nghim c bn. Do , kim ton vin cng khng cn thit thc hin cc th nghim kim sot anh gi li mc ri ro kim sot m thc hin ngay cc th nghim c bn vi s lng nhiu hn mc d kin ban u c thit k. Nu ri ro kim sot c d kin mc trung bnh hoc thp th iu c ngha rng h thng kim sot ni b ca doanh nghip hot ng hu hiu.Trong trng hp 19

ny, kim ton vin s thc hin cc th nghim kim sot khng nh li nhng d on ban u v ri ro kim sot v da vo h thng kim sot ni b ca doanh nghip gim bt cc th nghim c bn trn tng khon mc ca bo co ti chnh. Bc 3: Thc hin th nghim kim sot Bc ny ch thc hin cho nhng khon mc v lai nghip v m kim ton nh gi s b v ri ro kim sot di mc ti a. Vic thc hin cc th nghim kim sot l nhm mc ch thu thp bng chng v s hu hiu ca h thng kim sot ni b thc hin cc th nghim c bn vi s lng mu t hn. Th nghim kim sot c th c thc hin thng qua cc phng php ch yu sau: phng php phng vn, quan st thc t, thc hin li, phng php kim tra chng t, kim tra ngc li hay cn gi l kim tra t tng hp n chi tit Bc 4: nh gi li ri ro kim sot Nu mc ri ro kim sot c nh gi li l cao, tc khng ph hp vi mc ri ro kim sot d kin ban u hoc qua th nghim kim sot khng thu c bng chng v s hu hiu ca h thng kim sot ni b th kim ton vin khng th da vo h thng kim sot ni b gim bt cc th nghim c bn m phi tng cng cc th nghim ny tm kim bng chng y v thch hp cho kin ca kim ton vin. Nu mc ri ro kim sot c nh gi li l thp hoc trung bnh, tc ph hp vi mc ri ro kim sot d kin ban u th kim ton vin da vo h thng kim sot ni b thc hin cc th nghim c bn vi s lng bng hoc t hn mc d kin ban u khi lp k hoch kim ton. Xc nh ri ro pht hin. Ri ro pht hin (DR) c mi quan h bin chng vi ri ro tim tng (IR), ri ro kim sot (CR) v ri ro kim ton c th chp nhn c (AAR) theo cng thc: AAR = IR *CR*DR Trong hot ng kim ton , ri ro kim ton lun lun tim n. Tuy vy, c th qun l c ri ro kim ton, kim ton vin lun ch ng d kin mt mc ri ro

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kim ton c th chp nhn c cho tng cuc kim ton v tng khon mc c th trn bo co ti chnh. Ri ro pht hin c mi quan h t l nghch vi ri ro tim tng v ri ro kim sot. S bin ng ca ri ro pht hin da theo nh gi ca kim ton vin v ri ro tim tng v ri ro kim sot c th hin theo bng sau y: nh gi ca KTV v ri ro kim sot Cao Cao nh gi ca KTV v ri ro tim tng Trung bnh Thp Thp nht Thp Trung bnh Trung bnh Thp Trung bnh Thp Trung bnh Cao Cao nht

Ri ro pht hin

Cao

nh gi trng yu v ri ro kim ton trn phng din bo co ti chnh v trn tng khon mc s d v loi nghip v c th trn bo co ti chnh l mt th tc cn thit, va p ng yu cu v mt l lun ca cc chun mc kim ton va m bo cho cuc kim ton c hiu qu v gim thiu ri ro kim ton. Nhng y l cng vic ht sc phc tp nn thng c thc hin bi cc kim ton vin c trnh cao v c xem xt k lng trc khi thc hin cc th nghim c bn thu thp bng chng kim ton. III. Mi quan h gia trng yu v ri ro kim ton Gia trng yu v ri ro kim ton c mi quan h t l nghch vi nhau: Mc trng yu cng cao th ri ro kim ton cng thp v ngc li. Nu mc trng yu c th chp nhn c tng ln th ri ro kim ton s gim xung, v khi gi tr sai st c th b qua tng ln th kh nng xy ra sai st s gim xung. Ngc li, nu gim mc trng yu c th chp nhn c, ri ro kim ton tng ln. 21

Mi quan h ny c ngha quan trng trong vic xc nh ni dung, phm vi v thi gian ca cc th tc kim ton. Chng hn, sau khi lp xong chng trnh kim ton chi tit, kim ton vin pht hin rng mc trng yu phi thp hn, do ri ro kim ton s tng ln. b li kim ton vin phi tng cng phm vi kim ton v la chn cc phng php kim ton hu hiu hn c th gim ri ro pht hin xung mc c th chp nhn c. Do , kim ton vin cn cn c vo chnh sch xc lp mc trng yu ca cng ty kt hp vi vic nh gi chung v mc ri ro tim tng v ri ro kim sot xc nh mc trng yu tng th thch hp cho tng cuc kim ton. Sau khi xc nh c mc trng yu tng th c th chp nhn c, kim ton vin s phn b mc trng yu ny cho tng khon mc trn bo co ti chnh.Mc trng yu phn b cho tng khon mc trn bo co ti chnh gi l mc sai st c th b qua. Vic n nh mc sai st c th b qua trn tng khon mc cn phi cn c vo mc ri ro tim tng v ri ro kim sot cho tng khon mc. Chng hn, tin mt l mt ti sn cha ng ri ro tim tng rt cao, v rt nhy cm vi s gian ln v gi s qua tm hiu kim ton vin bit c th qu ti cng ty ny tng c du hiu gian ln. Nh vy, qua nh gi thy rng ri ro tim tng v ri ro kim sot u rt cao nn kim ton vin phn b mc sai st c th b qua i vi khon mc tin trn bng cn i k ton ca doanh nghip l rt thp. Vic xc nh mc sai st c th b qua l rt thp i hi kim ton vin phi tin hnh nhiu th tc kim ton, phi ly mu nhiu hn v tn nhiu chi ph hn cho vic kim ton khon mc ny.Ngc li, nu mt khon mc khc c cha ng ri ro tim tng v ri ro kim sot l thp th kim ton vin c th phn b mc sai st c th b qua ln hn. Khi kim ton vin c th da vo h thng kim sot ca doanh nghip (tng cng th nghim kim sot khng nh s phn on ca kim ton vin v h thng kim sot ni b ca doanh nghip hot ng c hiu qu) gim thiu cc th nghim c bn nhng vn c th kim sot c mc ri ro kim ton. Khi tng hp cc sai lch trn bo co ti chnh c kim ton, cc sai lch thc t pht hin v cc sai lch c tnh trn tng th cng c so snh vi mc

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trng yu tng th hnh thnh nn kin ca kim ton vin v bo co ti chnh nhm hn ch n mc c th chp nhn c v ri ro kim ton. Nh vy, quan h gia trng yu v ri ro kim ton lun c cp v xem xt trong qu trnh lp k hoch kim ton, thc hin kim ton v pht hnh bo co kim ton. Vic xc nh mc trng yu c lin quan trc tip n ri ro kim ton do vy cc cng ty kim ton v kim ton vin phi ht sc coi trng vic nh gi trng yu v ri ro trong kim ton bo co ti chnh.

B. LIN H THC TIN Thc trng ca vic nh gi trng yu v ri ro trong giai on lp k hoch kim ton BCTC ti mt s cng ty kim ton Vit Nam nh gi trng yu v ri ro l cng vic c coi trng nht trong giai on lp k hoch kim ton v n gip KTV lp k hoch v thit k chng trnh kim ton hiu qu.Thy c tm quan trng ca nh gi trng yu v ri ro kim ton, cc cng ty kim ton v ang ngy cng ch trng n vic hon thin quy trnh nh gi cng nh p dng n trong thc tin kim ton. Cng tc nh gi trng yu v ri ro kim ton trong giai on lp k hoch kim ton ti mt s cng ty kim ton Vit Nam v th t c nhng u im, cng nh vn cn tn ti mt s mt hn ch. 1. Nhng kt qu t c trong thc trng nh gi trng yu v ri ro kim ton trong giai on lp k hoch kim ton BCTC. Da trn cc chun mc kim ton Vit Nam, chun mc kim ton Quc t v tm hiu quy trnh ca cc cng ty kim ton nc ngoi, cc cng ty kim ton Vit Nam t xy dng cho mnh mt quy trnh nh gi trng yu v ri ro kim ton trong giai on lp k hoch kim ton. Quy trnh t c u im v cc mt sau: Xy dng quy trnh nh gi trng yu v ri ro kim ton gm cc bc r Qu trnh vn dng cc Chun mc kim ton Vit Nam v chun mc kim rng, hp l. ton Quc t vo thc tin nh gi trng yu v ri ro kim ton. 23

Phn cng cng vic trong nh gi trng yu v ri ro kim ton. nh gi trng yu v ri ro kim ton c trnh by trn giy t lm vic.

nh gi trng yu v ri ro kim ton l mt cng vic rt phc tp, i hi trnh cng nh phn on ca KTV.Ti cc cng ty kim ton ln trn th gii, nh gi trng yu v ri ro kim ton c xy dng thnh cc quy trnh rt cht ch, d s dng v mang tnh ch dn cao.V th, cng tc nh gi ca KTV tr nn nhanh gn nhng li khoa hc v hiu qu. Ngc li, trong hu ht cc cng ty kim ton Vit Nam hin nay cng tc nh gi trng yu v ri ro kim ton thng c thc hin mt cch s si v ch yu da trn kinh nghim ca cc KTV, c bit l nh gi ri ro, ch mt s Cng ty kim ton Vit Nam c quy trnh chun nh gi trng yu v ri ro kim ton. Trong giai on lp k hoch kim ton, m bo tnh chnh xc v hiu qu ca cng vic th cc cng ty kim ton phi nghin cu v vn dng mt cch ph hp cc chun mc kim ton. i vi cng tc nh gi trng yu v ri ro th chun mc Vit Nam s 400 (VSA 400) nh gi ri ro v kim sot ni b, Chun mc kim ton Vit Nam s 320 (VSA 320) Tnh trng yu trong kim ton, cng nh chun mc kim ton quc t s 320 (ISA 320), s 400 (ISA 400), Vn bn ch o kim sot quc t s 29 (IAG 29) nh gi ri ro tim tng, ri ro kim sot v tc ng ca n i vi phng php kim ton c bn lun c cc KTV ch trng hng u. Cc khi nim cng nh cc hng dn trong chun mc c KTV coi nh kim ch nam cho cc bc nh gi ca mnh. VSA 320 quy nh: Khi lp k hoch kim ton, KTV phi xc nh mc rng yu c th chp nhn c lm tiu chun pht hin ra nhng sai st trng yu v mt nh lng. Tuy nhin nh gi nhng sai st c coi l trng yu, KTV cn phi xem xt c hai mt nh lng v nh tnh ca sai st VSA 400 quy nh: Khi lp k hoch kim ton, KTV v cng ty kim ton phi nh gi ri ro tim tng cho ton b BCTC ca n v c kim ton Nhn chung, quy trnh nh gi trng yu v ri ro kim ton trong giai on lp k hoch kim ton c mt s cng ty kim ton Vit Nam thit k kh cht ch v 24

khoa hc. nh gi trng yu c cc bc quy nh c th.nh gi ri ro c thc hin kh chi tit, khoa hc. 2. Nhng tn ti cn hon thin Bn cnh nhng u im t c, quy trnh nh gi ri ro v trng yu trong giai on lp k hoch kim ton cn mt s tn ti sau: Trc ht, nh gi h thng kim sot ni b ca khch hng, cc cng ty kim ton t thit k v quy nh bng cu hi v h thng kim sot ni b. Tuy nhin khi nh gi h thng kim sot ni b da vo bng cu hi, hu ht cc cng ty kim ton cha a ra tiu thc nh gi, cha quy nh r rng trong trng hp no th KTV nh gi h thng kim sot ni b ca cng ty khch hng l kh, trung bnh hay thp. Kt lun ca KTV v h thng KSNB sau khi tr li cc cu hi trong bng ph thuc vo xt on ch quan ca KTV.V th rt d xy ra kh nng i vi mt trng hp c th, KTV ny thy cha c nhng KTV khc li cho rng c th b qua.iu ny s gy ra kh khn cho cc KTV trong qu trnh a ra kt lun v h thng kim sot ni b ca khch hng cng nh khng to nn s nht qun nh gi ca KTV. nh gi ri ro kim sot cho ton b BCTC v cho cc khon mc, KTV ca cc cng ty kim ton nh gi da trn bng cu hi v h thng kim sot ni b.Tuy nhin bng cu hi nh gi h thng kim sot ni b hu nh khng c thit k nh gi cho tng c s dn liu ca cc ti khon trng yu.KTV nh gi ri ro kim sot cha thc hin cho tng mc tiu kim sot chi tit. Mc d tng bc ch trng n cng tc nh gi trng yu v ri ro kim ton, tuy nhin i vi mt s khch hng c quy m nh, vic nh gi trng yu v ri ro kim ton thng khng c cc kim ton vin nh gi chi tit v th hin y trn giy t lm vic. 2.3 Mt s xut vi Nh nc v cc c quan chc nng Thc s ra i t nm 1991, n nay hot ng kim ton c lp Vit Nam i c chng ng hn 15 nm. Tuy vn cn l mt lnh vc non tr nhng kim ton c lp cng c nhng bc pht trin ng ghi nhn. Song song vi n, mi trng 25

php l cho kim ton c lp cng dn tng bc c hon thin. T nhng vn bn php quy ban u nh ngh nh 07/CP ngy 29/01/1994 ca Chnh ph, mt s Quyt nh, Thng t ca B ti chnh nh Thng t s 22/TC/CKT ngy 19/3/1994,mi y s ra i ca Ngh nh s 105/2004/N-CP ngy 10/3/2004 v Ngh nh 133/2005/N-CP ngy 31/10/2005 ca Chnh ph ban hnh Quy ch kim ton c lp trong nn kinh t quc dn cho thy mi trng php l cho hot ng kim ton c lp Vit Nam hin nay c hon thin kh y , chi tit r rng, c nhiu thun li, to iu kin cho hot ng kim ton pht trin. n nay, B ti chnh ban hnh mt h thng chun mc kh y cho thy s vn ng khng ngng ca Nh nc v cc c quan chc nng trong vic hon thin mi trng php l, kim ton hot ng c c mt nn tng hot ng thng nht. Tuy nhin, h thng lut php lin quan ti hot ng k ton, kim ton ca Vit Nam cha thc s hon chnh, ng b v vn cn thay i. Khun kh php l cho hot ng kim ton cn mi m, nhiu doanh nghip, c nhn cha nm vng, hiu r v cha quan tm thc hin. Chun mc k ton, chun mc kim ton mi ban hnh cha ng b v cn nhiu bt cp so vi h thng cc lut khc nh Lut u t, Lut doanh nghip, Cc chun mc k ton, kim ton ban hnh cha c thng t hng dn kp thi, y . Nhn chung, h thng vn bn ny cha tng xng vi th trng kim ton Vit Nam. Bn cnh , mt s vn bn php l v k ton, kim ton c ban hnh c khi li mu thun vi nhau gy kh khn cho ngi thc hin cng tc k ton, kim ton. Theo kinh nghim ca cc cng ty kim ton trn th gii, hot ng kim ton ch c th pht trin nhanh chng v ton din trong mt mi trng php l y bao gm cc quy nh mang tnh php l v qun l hot ng kim ton v nhng quy nh mang tnh chun mc ngh nghip.Do , Chnh ph cng nh B ti chnh cn nhanh chng ban hnh nhng vn bn php l v qun l m bo hot ng thnh lp cng

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ty kim ton, qun l cc cng ty kim ton, hot ng kim ton c quy nh r rng, y . Khng c s mu thun gia cc vn bn php l ti thc tin hot ng. B ti chnh cng nn nhanh chng ban hnh y cc chun mc k ton v kim ton gip cho cc cng ty kim ton thun li trong khi tin hnh cc hot ng ngh nghip. Vit Nam cng nn xy dng chng trnh h tr o to cc KTV quc t gip cc cng ty kim ton nng cao cht lng dch v. Vit Nam vn cha ban hnh c cc quy ch kim tra, gim st cht lng kim ton nn cht lng cn ph thuc vo ch quan ca cc cng ty kim ton gy ra cc hnh thc cnh tranh bt li cho ngh nghip. B ti chnh cha c chng trnh o to KTV, chng trnh cp nht kin thc hng nm cho ph hp theo tng loi cp KTV. c bit Vit Nam ang trong qu trnh hi nhp, m ca v tip cn vi nn kinh t th gii, hot ng kinh t rt a dng, phc tp, cc hnh thc v lnh vc u t ang hnh thnh i hi trnh , kin thc ca KTV phi khng ngng nng cao v m rng. Do vy Nh Nc cn tip tc hon thin khun kh php l v k ton, kim ton, c th: B Ti chnh tip tc ban hnh y cc chun mc kim ton, k ton, cc thng t hng dn chun mc. B Ti chnh sm xy dng c ch gim st cht lng dch v ca KTV v cng ty k ton, kim ton. Cn tng cng vai tr ca Hi k ton Vit Nam v Hi KTV hnh ngh Vit Nam i vi cng tc qun l hot ng kim ton nh nu trong iu l ca Hi. Hin nay, Hi k ton Vit Nam tr thnh thnh vin th 76 ca IFAC v l thnh vin th 7 ca Hip hi k ton ng Nam (AFA). Tuy nhin kt qu hot ng ca Hi vn cn hn ch, cha xng vi tim nng ca hi cng nh p ng c nhu cu i hi ca cng cuc i mi, hi nhp. Hip hi k ton 27

 kim ton Vit Nam phi tr thnh ht nhn lin kt, hp tc cc cng ty kim ton nhn sc mnh ca ngnh kim ton c lp Vit Nam. to iu kin hi nhp trong lnh vc k ton kim ton, cc Hip hi ngh nghip cn quan tm ti vic nng cao cht lng KTV, cng c hot ng ca cc hip hi, t chc k ton, kim ton. B ti chnh nn xem xt vic chuyn giao mt s chc nng qun l hot ng ngh nghip kim ton cho Hi k ton Vit Nam v Hi KTV hnh ngh Vit Nam nh: Qun l thng nht v cht ch danh sch KTV hnh ngh, danh sch Cng ty kim ton v hot ng ngh nghip ca KTV; thc hin kim tra tun th php lut v k ton, kim ton v cc chun mc k ton, kim ton trong cc cng ty kim ton.

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