H THNG CHUN MC KIM TON VIT NAM

Chun mc kim ton !" #$$% &'u ( khi kim ton )o co t*i ch+nh t,- .o*n
/K c0 c1n2 3i4c c56 kim ton 3i7n .8n 39 th*nh 3i7n:
(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B! T" ch#nh$

I; <U= >?NH CHUNG
@hAm 3i - BCn2
01. Cac chun mc kim toan Vit Nam c ap dng c cho cuc kim toan
tp oan. Chun mc kim toan nay quy inh va hong dn nhung vn ma
kim toan vin % &oanh ngh"'( k")m ton (sa* +,y g-" . /k")m ton %"0n1$ cn
lu y khi kim toan tp oan, c bit la cuc kim toan tp oan co s tham gia
cua cac kim toan vin on vi thanh vin.
02. Kim toan vin co th vn dng cac quy inh va hong dn cua Chun mc nay
khi lam vic voi cac kim toan vin khac trong mt cuc kim toan bao cao tai
chinh khng phi la bao cao tai chinh tp oan, vi d khi mt kim toan vin co
th cn n s tham gia cua mt kim toan vin khac quan sat vic kim k
hang tn kho hoc kim tra tai sn c inh tai mt ia im o xa.
03. Theo quy inh cua phap lut hoc vi ly do khac, kim toan vin on vi thanh vin
co th phi a ra y kin kim toan v bao cao tai chinh cua on vi thanh vin.
Nhom kim toan tp oan co th quyt inh su dng bng chung kim toan lam co
so a ra y kin kim toan v bao cao tai chinh cua on vi thanh vin lam bng
chung kim toan cho cuc kim toan tp oan, tuy nhin vn phi ap dng cac quy
inh cua Chun mc nay (xem hong dn tai oan A1 Chun mc nay).
04. Theo quy inh tai oan 14 - 15 Chun mc kim toan Vit Nam s 220, thanh vin
Ban Giam c ph trach tng th cuc kim toan tp oan cn phi m bo rng
nhung ca nhn tham gia cuc kim toan tp oan, k c kim toan vin on vi
thanh vin, u phi co nng lc chuyn mn va kh nng phu hp. Thanh vin
Ban Giam c ph trach tng th cuc kim toan tp oan cung phi chiu trach
nhim trong vic hong dn, giam sat va thc hin cng vic kim toan cua nhom
kim toan tp oan.
05. Thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan phi ap
dng cac quy inh cua Chun mc kim toan Vit Nam s 220 cho du nhom kim
toan tp oan hay mt kim toan vin on vi thanh vin thc hin k")m ton ho2c
sot 34t thng tin tai chinh ho2c 5o co t" ch#nh cua mt on vi thanh vin.
Chun mc nay giup thanh vin Ban Giam c ph trach tng th cuc kim toan
tp oan ap ung cac quy inh cua Chun mc kim toan Vit Nam s 220 khi cac
kim toan vin on vi thanh vin thc hin k")m ton ho2c sot 34t thng tin tai
chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin.
06. Rui ro kim toan la h qu cua rui ro bao cao tai chinh co sai sot trong yu va rui
ro ma kim toan vin khng phat hin c nhung sai sot nay (oan A32 Chun
mc kim toan Vit Nam s 200). Trong mt cuc kim toan tp oan, rui ro nay
con bao gm: (a) rui ro ma kim toan vin on vi thanh vin co th khng phat
hin ra sai sot trong thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh
1
vin ma tu o co th dn n sai sot trong yu trong bao cao tai chinh tp oan, va
(b) rui ro nhom kim toan tp oan co th khng phat hin ra sai sot nay. Chun
mc nay quy inh va hong dn cac vn ma nhom kim toan tp oan cn xem
xet khi xac inh ni dung, lich trinh va pham vi tham gia vao cac thu tc anh gia
rui ro va cac thu tc kim toan tip theo do kim toan vin on vi thanh vin thc
hin i voi thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin.
Mc ich cua s tham gia nay la thu thp y u bng chung kim toan thich
hp lam co so a ra y kin kim toan v bao cao tai chinh tp oan.
067 8")m ton %"0n % &oanh ngh"'( k")m ton (h9" t*,n th cc :*y +;nh % h<ng
&=n ca Ch*>n m?c ny t@ong :* t@Anh th?c h"'n k")m ton 5o co t" ch#nh tB(
+on7
CDn %; +Ec k")m ton (tB( +onF cc +Dn %; thnh %"0n$F cc +Dn %;F c nh,n cG
."0n :*an +Hn %"'c k")m ton 5o co t" ch#nh tB( +onF cG sI &Jng cng %"'c ca
k")m ton %"0n +Dn %; thnh %"0n (h9" cG nhKng h")* 5"Ht cLn th"Ht %M cc :*y +;nh
% h<ng &=n ca Ch*>n m?c ny +) (h" hE( cng %"'c %<" &oanh ngh"'( k")m
ton % k")m ton %"0n tB( +on t@ong :* t@Anh k")m ton7
MCc ti7u
08. Mc tiu cua kim toan vin % &oanh ngh"'( k")m ton la:
(a) Quyt inh co chp nhn thc hin kim toan bao cao tai chinh tp oan hay
khng;
(b) Khi chp nhn thc hin kim toan bao cao tai chinh tp oan:
(i) Trao i r rang voi cac kim toan vin on vi thanh vin v pham vi va
lich trinh thc hin k")m ton ho2c sot 34t thng tin tai chinh ho2c 5o
co t" ch#nh cua on vi thanh vin va nhung phat hin cua ho;
(ii) Thu thp y u bng chung kim toan thich hp lin quan n thng
tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin va quy
trinh hp nht a ra y kin v vic liu bao cao tai chinh tp oan
co c lp va trinh bay t@*ng th?c % hE( .N, trn cac khia canh trong
yu, phu hp voi khun kh v lp va trinh bay bao cao tai chinh c
ap dng hay khng.
Gi0i th+ch thu,t n2D
09. Trong cac chun mc kim toan Vit Nam, cac thut ngu doi y c hiu nh
sau:
(a) Don vi thanh vin: La mt b phn hoc on vi kinh doanh co thng
tin tai chinh hoc 5o co t" ch#nh do Ban Tng Giam c/Ban Giam c
tp oan hoc Ban Giam c on vi thanh vin lp va thng tin tai chinh
hoc 5o co t" ch#nh o phi c bao gm trong bao cao tai chinh tp
oan (xem hong dn tai oan A2 - A4 Chun mc nay);
(b) Kim toan vin on vi thanh vin: La kim toan vin thc hin k")m
ton hoc soat xet thng tin tai chinh hoc 5o co t" ch#nh cua on vi
thanh vin phc v cho mc ich kim toan bao cao tai chinh tp oan,
theo yu cu cua nhom kim toan tp oan (xem hong dn tai oan A7
Chun mc nay);
2
(c) Ban Giam c on vi thanh vin: La Ban Giam c chiu trach nhim
lp va trinh bay thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh
vin o;
(d) Muc trong yu i voi on vi thanh vin: La muc trong yu do nhom
kim toan tp oan xac inh +) ( &Jng i voi mt on vi thanh vin;
(e) Tp oan: La on vi bao gm cac on vi thanh vin m thng t"n t"
ch#nh ho2c 5o co t" ch#nh cua cac on vi thanh vin c bao gm ton
5! ho2c m!t (hLn trong bao cao tai chinh cua tp oan. Mt tp oan phi co
it nht hai on vi thanh vin, 5ao gOm c9 cng ty mP;
(I) Kim toan tp oan: La kim toan bao cao tai chinh cua tp oan;
(g) Y kin kim toan tp oan: La y kin kim toan v bao cao tai chinh
cua tp oan;
(h) Thanh vin Ban Giam c ph trach tng th cuc kim toan tp
oan: La thanh vin Ban Giam c chiu trach nhim v hp ng kim toan
5o co t" ch#nh tp oan va vic thc hin hp ng nay, thay mt cho
doanh nghip kim toan ky bao cao kim toan v bao cao tai chinh tp oan.
Khi co tu hai doanh nghip kim toan tro ln thc hin cuc kim toan bao
cao tai chinh tp oan, cac thanh vin Ban Giam c ph trach cuc kim
toan cua cac doanh nghip kim toan o va cac nhom kim toan cua ho phi
tao nn m!t thanh vin Ban Giam c ph trach tng th cuc kim toan tp
oan va nhom kim toan tp oan. Tuy nhin, Chun mc nay khng gii
quyt mi quan h giua cac doanh nghip kim toan cung thc hin cuc
kim toan tp oan hay cng vic c thc hin boi mt doanh nghip kim
toan trong mi quan h voi cng vic cua doanh nghip kim toan kia;
(i) Nhom kim toan tp oan: Bao gm cac thanh vin Ban Giam c
(k c thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan)
va cac thanh vin khac chiu trach nhim xy dng chin lc kim toan tng
th cua tp oan, trao i voi cac kim toan vin on vi thanh vin, thc hin
kim tra quy trinh hp nht va anh gia cac kt lun rut ra tu bng chung
kim toan lam co so cho vic a ra y kin kim toan v bao cao tai chinh
tp oan;
(j) Bao cao tai chinh tp oan: La bao cao tai chinh bao gm ton 5!
ho2c m!t (hLn thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi
thanh vin trong tp oan. Thut ngu 'Bao cao tai chinh tp oan chi 5o
co t" ch#nh hE( nhQt +Ec .B( tR 5o co t" ch#nh ca cng ty mP % cc
cng ty con ho2c bao cao tai chinh tng hp c lp tu bao cao tai chinh
cua cac on vi thanh vin khng co cng ty me nhng u chiu s kim soat
chung;
(k) Ban Giam c tp oan: La Ban TSng T"m +c/Ban Giam c chiu
trach nhim lp va trinh bay bao cao tai chinh tp oan;
(l) Cac kim soat c ap dng cho c tp oan: La cac kim soat c
thit k, thc hin va duy tri boi Ban Giam c tp oan i voi toan b vic
lp va trinh bay bao cao tai chinh tp oan;
(m) Don vi thanh vin quan trong: La on vi thanh vin ma nhom kim
toan tp oan xac inh la (i) co nh hong ang k v mt tai chinh i voi
3
tp oan, hoc (ii) tuy theo bn cht hay hoan cnh c th, on vi thanh vin
o co th tao ra rui ro ang k co sai sot trong yu cho bao cao tai chinh cua
tp oan (xem hong dn tai oan A5 - A6 Chun mc nay).
10. 'Khun kh v lp va trinh bay bao cao tai chinh c ap dng c cp co
nghia la khun kh v lp va trinh bay bao cao tai chinh c ap dng cho bao cao
tai chinh tp oan. 'Quy trinh hp nht bao gm:
(a) Ghi nhn, o long, trinh bay va thuyt minh thng tin tai chinh v
cac on vi thanh vin trong bao cao tai chinh tp oan bng phong phap
hp nht toan b, hp nht tung phn, hoc phong phap vn chu so huu
hoc phong phap gia gc;
(b) Tng hp cac thng tin tai chinh ho2c 5o co t" ch#nh cua cac on
vi thanh vin khng co cng ty me nhng chiu s kim soat chung vao bao
cao tai chinh tng hp cua tp oan.
II; NEI FUNG CHUN MC
=7u cGu
THch nhi4m
11. Theo quy inh tai oan 15 Chun mc kim toan Vit Nam s 220, thanh vin Ban
Giam c ph trach tng th cuc kim toan tp oan chiu trach nhim v vic
hong dn, giam sat va thc hin cuc kim toan tp oan tun thu cac chun mc
ngh nghip, phap lut va cac quy inh c ap dng va m bo rng bao cao
kim toan c lp phu hp voi tinh hinh thc t cua cuc kim toan. Do o, bao
cao kim toan v bao cao tai chinh cua tp oan khng c cp n kim toan
vin on vi thanh vin, tru khi phap lut va cac quy inh co yu cu. Nu phap lut
va cac quy inh co yu cu nh vy thi bao cao kim toan tp oan phi chi r
rng vic cp n kim toan vin on vi thanh vin trong bao cao kim toan tp
oan khng lam gim trach nhim cua thanh vin Ban Giam c ph trach tng th
cuc kim toan tp oan va cua doanh nghip kim toan tp oan i voi y kin
kim toan tp oan (xem hong dn tai oan A8 - A9 Chun mc nay).
ChI- nh,n 3* BuJ tHK
12. Khi ap dng Chun mc kim toan Vit Nam s 220, thanh vin Ban Giam c
ph trach tng th cuc kim toan tp oan phi xac inh liu co th thu thp c
y u bng chung kim toan thich hp lin quan n quy trinh hp nht va cac
thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin lam co so
a ra y kin kim toan tp oan hay khng. Vi mc ich nay, nhom kim toan tp
oan phi tim hiu y u v tp oan, cac on vi thanh vin va mi trong hoat
ng cua cac on vi thanh vin xac inh cac on vi thanh vin quan trong. Khi
cac kim toan vin on vi thanh vin thc hin k")m ton ho2c sot 34t thng tin
tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin quan trong o, thanh
vin Ban Giam c ph trach tng th cuc kim toan tp oan phi anh gia liu
nhom kim toan tp oan co th tham gia vao cng vic cua cac kim toan vin
on vi thanh vin o o muc cn thit thu thp c y u bng chung kim
toan thich hp hay khng (xem hong dn tai oan A10 - A12 Chun mc nay).
13. Nu thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan kt lun
rng:
4
(a) Nhom kim toan tp oan khng th thu thp c y u bng
chung kim toan thich hp do nhung han ch tu phia Ban Giam c tp oan;
(b) Vic khng th thu thp c y u bng chung kim toan thich
hp co th dn n vic tu chi a ra y kin kim toan i voi bao cao tai
chinh tp oan theo quy inh va hong dn cua Chun mc kim toan Vit
Nam s 705;
thi thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan phi:
- Khng chp nhn hp ng kim toan trong trong hp la khach hang moi,
hoc rut khoi hp ng kim toan trong trong hp la khach hang cu nu
vic rut khoi nay c phap lut va cac quy inh cho phep; hoc
- Tu chi a ra y kin kim toan v bao cao tai chinh tp oan sau khi thc
hin vic kim toan bao cao tai chinh tp oan n muc co th, nu phap
lut va cac quy inh khng cho phep kim toan vin tu chi hoc rut khoi
hp ng kim toan (xem hong dn tai oan A13 - A19 Chun mc nay).
Cc +"M* kho9n ca hE( +Ong k")m ton
14. Thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan phi tho
thun v cac iu khon cua hp ng kim toan tp oan theo quy inh va hong
dn cua Chun mc kim toan Vit Nam s 210 (xem hong dn tai oan A20 -
A21 Chun mc nay).
ChiLn M'Nc kim ton tOn2 th 3* kL hoAch kim ton
15. Nhom kim toan tp oan phi xy dng chin lc kim toan tng th va k
hoach kim toan tp oan theo quy inh tai oan 07 - 12 Chun mc kim toan
Vit Nam s 300.
16. Thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan phi soat
xet chin lc kim toan tng th va k hoach kim toan tp oan (xem hong dn
tai oan A22 Chun mc nay).
TKm hiu 3P t,- .o*nQ cc .8n 39 th*nh 3i7n tHon2 t,- .o*n 3* m1i tH'Rn2 hoAt
.Sn2
17. Theo quy inh cua Chun mc kim toan Vit Nam s 315, kim toan vin phi
xac inh va anh gia cac rui ro co sai sot trong yu thng qua vic tim hiu v on
vi va mi trong hoat ng cua on vi. Nhom kim toan bao cao tai chinh tp oan
phi:
(a) Tng cong hiu bit thu thp c trong giai oan anh gia chp
nhn khach hang hoc duy tri hp ng kim toan v tp oan, cac on vi
thanh vin trong tp oan va mi trong hoat ng, k c cac kim soat c
ap dng cho c tp oan;
(b) Tim hiu v quy trinh hp nht, bao gm c nhung hong dn c
Ban Giam c tp oan a ra cho cac on vi thanh vin (xem hong dn tai
oan A23 - A29 Chun mc nay).
18. Nhom kim toan tp oan phi co y u hiu bit :
(a) Khng inh hoc thay i lai nhung nhn inh ban u v cac on vi
thanh vin co th la on vi thanh vin quan trong;
5
(b) Danh gia rui ro co sai sot trong yu trong bao cao tai chinh tp oan,
k c rui ro do gian ln hay nhm ln, theo quy inh cua Chun mc kim
toan Vit Nam s 315 (xem hong dn tai oan A30 - A31 Chun mc nay).
Hiu )iLt 3P kim ton 3i7n .8n 39 th*nh 3i7n
19. Nu nhom kim toan tp oan d inh yu cu mt kim toan vin on vi thanh
vin thc hin k")m ton ho2c sot 34t thng tin tai chinh ho2c 5o co t" ch#nh
cua mt on vi thanh vin, nhom kim toan tp oan phi co hiu bit v nhung
vn sau (xem hong dn tai oan A32 - A35 Chun mc nay):
(a) Liu kim toan vin o co hiu va tun thu chun mc va cac quy
inh v ao uc ngh nghip co lin quan n kim toan tp oan va c bit
la co c lp hay khng (xem hong dn tai oan A37 Chun mc nay);
(b) Nng lc chuyn mn cua kim toan vin o (xem hong dn tai
oan A38 Chun mc nay);
(c) Liu nhom kim toan tp oan co th tham gia vao cng vic cua
kim toan vin o o muc cn thit thu thp c y u bng chung
kim toan thich hp hay khng;
(d) Liu kim toan vin o co hoat ng trong mi trong phap ly co
th giam sat tich cc cac kim toan vin hay khng (xem hong dn tai oan
A36 Chun mc nay).
20. Nu mt kim toan vin on vi thanh vin khng ap ung c cac yu cu v tinh
c lp lin quan n kim toan tp oan, hoc nhom kim toan tp oan c bit
chu y n nhung vn khac c nu trong oan 19(a) - (c) Chun mc nay thi
nhom kim toan tp oan phi t thu thp y u bng chung thich hp lin quan
n thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin, thay %A yu
cu kim toan vin on vi thanh vin thc hin k")m ton ho2c sot 34t thng tin
tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin o (xem hong dn tai oan
A39 - A41 Chun mc nay).
MTc tHUn2 JLu
21. Nhom kim toan tp oan phi xac inh (xem hong dn tai oan A42 Chun mc
nay):
(a) Muc trong yu tng th cho bao cao tai chinh tp oan khi xy dng
chin lc kim toan tng th cua tp oan;
(b) Muc hoc cac muc trong yu chi tit c ap dng cho cac nhom
giao dich, s d tai khon hoc thuyt minh c th, trong trong hp bao cao
tai chinh tp oan co cac nhom giao dich, s d tai khon hoc thuyt minh
ma muc sai sot thp hon muc trong yu tng th ap dng cho bao cao tai
chinh tp oan nhng co th nh hong n quyt inh kinh t cua ngoi su
dng bao cao tai chinh tp oan;
(c) Muc trong yu i voi on vi thanh vin c ap dng cho cac on
vi thanh vin ma cac kim toan vin on vi thanh vin s kim toan hoc soat
xet vi mc ich kim toan tp oan. D gim xung mt muc thp hp ly
kh nng tng hp cac sai sot khng c iu chinh va khng c phat
hin trong bao cao tai chinh tp oan vt qua muc trong yu tng th cua
bao cao tai chinh tp oan, muc trong yu i voi on vi thanh vin phi thp
6
hon muc trong yu tng th cua bao cao tai chinh tp oan (xem hong dn
tai oan A43 - A44 Chun mc nay);
(d) Muc gia tri ma sai sot co gia tri cao hon muc o khng c coi la
sai sot khng ang k i voi bao cao tai chinh tp oan (xem hong dn tai
oan A45 Chun mc nay).
22. Khi cac kim toan vin on vi thanh vin thc hin kim toan cho mc ich kim
toan tp oan, nhom kim toan tp oan phi anh gia s phu hp cua muc trong
yu thc hin c xac inh i voi on vi thanh vin (xem hong dn tai oan
A46 Chun mc nay).
23. Nu mt on vi thanh vin phi c kim toan theo yu cu cua phap lut va cac
quy inh hoc vi ly do khac va nhom kim toan tp oan quyt inh su dng kt
qu cuc kim toan cua on vi thanh vin cung cp bng chung kim toan cho
cuc kim toan tp oan, nhom kim toan tp oan phi xac inh cac ni dung sau
co ap ung cac yu cu cua Chun mc nay hay khng:
(a) Muc trong yu tng th cho bao cao tai chinh cua on vi thanh vin;
(b) Muc trong yu thc hin i voi on vi thanh vin.
Vi4n -h- WX M( ."i 3Yi cc H5i Ho .Z .nh 2i
24. Theo quy inh va hong dn cua Chun mc kim toan Vit Nam s 330, kim
toan vin phi thit k va thc hin cac bin phap xu ly phu hp i voi cac rui ro
co sai sot trong yu c anh gia cua bao cao tai chinh. Nhom kim toan tp
oan phi xac inh loai cng vic ma nhom kim toan tp oan, hoc cac kim
toan vin on vi thanh vin s thc hin thay cho nhom kim toan tp oan,
kim toan hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi
thanh vin (xem oan 26 - 29 Chun mc nay). Nhom kim toan tp oan cung
phi xac inh ni dung, lich trinh va pham vi tham gia cua nhom vao cng vic cua
cac kim toan vin on vi thanh vin (xem oan 30 - 31 Chun mc nay).
25. Nu ni dung, lich trinh va pham vi cua cng vic cn thc hin kim tra quy
trinh hp nht hoc kim tra thng tin tai chinh ho2c 5o co t" ch#nh cua cac on
vi thanh vin c xac inh da trn ky vong rng cac kim soat ap dng cho c
tp oan ang hoat ng huu hiu, hoc nu chi thc hin cac thu nghim co bn
thi khng th thu thp y u bng chung kim toan thich hp o cp co so dn
liu thi nhom kim toan tp oan phi kim tra, hoc yu cu mt kim toan vin
on vi thanh vin kim tra tinh huu hiu cua cac hoat ng kim soat o.
Uc +;nh .oV" cng %"'c cLn th?c h"'n +" %<" thng t"n t" ch#nh ho2c 5o co t"
ch#nh ca cc +Dn %; thnh %"0n (xem hong dn tai oan A47 Chun mc
nay)
Cac on vi thanh vin quan trong
26. Di voi on vi thanh vin c xac inh la quan trong do co nh hong ang k v
mt tai chinh i voi tp oan thi nhom kim toan tp oan, hoc kim toan vin
on vi thanh vin thay mt cho nhom kim toan tp oan phi thc hin kim toan
hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin o
va su dng muc trong yu i voi on vi thanh vin .
27. Di voi on vi thanh vin c xac inh la quan trong do bn cht hay hoan cnh
c th ma on vi thanh vin o co th tao ra rui ro ang k co sai sot trong yu cho
7
bao cao tai chinh cua tp oan thi nhom kim toan tp oan, hoc kim toan vin
on vi thanh vin thay mt cho nhom kim toan tp oan phi thc hin mt hoc
cac cng vic sau:
(a) Kim toan hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh
cua on vi thanh vin va su dng muc trong yu i voi on vi thanh vin;
(b) Kim toan mt hay nhiu s d tai khon, nhom giao dich hoc cac
thuyt minh lin quan n kh nng xy ra rui ro ang k co sai sot trong
yu trong bao cao tai chinh tp oan (xem hong dn tai oan A48 Chun
mc nay);
(c) Cac thu tc kim toan c th lin quan n kh nng xy ra rui ro
ang k co sai sot trong yu trong bao cao tai chinh tp oan (xem hong dn
tai oan A49 Chun mc nay).
Cac on vi thanh vin khng quan trong
28. Di voi cac on vi thanh vin c xac inh la khng quan trong, nhom kim toan
tp oan phi thc hin cac thu tc phn tich o cp tp oan (xem hong dn tai
oan A50 Chun mc nay)
29. Nu nhom kim toan tp oan cho rng s khng thu thp c y u bng chung
kim toan thich hp lam co so a ra y kin kim toan tu:
(a) Cac cng vic c thc hin i voi thng tin tai chinh ho2c 5o
co t" ch#nh cua cac on vi thanh vin quan trong;
(b) Cac cng vic c thc hin i voi cac kim soat c ap dng
cho c tp oan va quy trinh hp nht;
(c) Cac thu tc phn tich c thc hin o cp tp oan,
thi nhom kim toan tp oan phi la chon cac on vi thanh vin khng quan trong
va phi thc hin (hoc yu cu kim toan vin on vi thanh vin thc hin) mt
hoc cac cng vic sau i voi thng tin tai chinh ho2c 5o co t" ch#nh cua tung
on vi thanh vin c la chon (xem hong dn tai oan A51 - A53 Chun mc
nay):
(1) Kim toan thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin va
su dng muc trong yu i voi on vi thanh vin;
(2) Kim toan mt hay nhiu s d tai khon, nhom giao dich hoc cac thuyt
minh;
(3) Soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin va su
dng muc trong yu i voi on vi thanh vin;
(4) Cac thu tc khac.
Nhom kim toan tp oan phi thay i vic la chon cac on vi thanh vin trong
mi ky kim toan.
8
Tham g"a %o cng %"'c ca k")m ton %"0n +Dn %; thnh %"0n (xem hong dn tai
oan A54 - A55 Chun mc nay)
Cac on vi thanh vin quan trong Danh gia rui ro
30. Nu mt kim toan vin on vi thanh vin thc hin kim toan hoc soat xet thng
tin tai chinh ho2c 5o co t" ch#nh cua mt on vi thanh vin quan trong, nhom
kim toan tp oan phi tham gia vao qua trinh anh gia rui ro cua kim toan vin
on vi thanh vin xac inh cac rui ro ang k co sai sot trong yu trong bao cao
tai chinh tp oan. Ni dung, lich trinh va pham vi cua vic tham gia nay tuy thuc
vao hiu bit cua nhom kim toan tp oan v kim toan vin on vi thanh vin,
tuy nhin, ti thiu nhom kim toan tp oan phi tham gia vao cac ni dung sau:
(a) Tho lun voi kim toan vin on vi thanh vin hoc Ban Giam c on vi
thanh vin v cac hoat ng kinh doanh cua on vi thanh vin co nh hong
quan trong i voi tp oan;
(b) Tho lun voi kim toan vin on vi thanh vin v kh nng xy ra sai sot
trong yu trong cac thng tin tai chinh ho2c 5o co t" ch#nh cua on vi
thanh vin do gian ln hoc nhm ln;
(c) Soat xet cac tai liu ghi chep cua kim toan vin on vi thanh vin v cac rui
ro ang k co sai sot trong yu c xac inh trong bao cao tai chinh tp
oan. Cac tai liu nay phn anh kt lun cua kim toan vin on vi thanh vin
v cac rui ro ang k o.
Cac rui ro ang k co sai sot trong yu c xac inh trong bao cao tai chinh tp
oan - Cac thu tc kim toan tip theo
31. Nu cac rui ro ang k co sai sot trong yu trong bao cao tai chinh tp oan
c xac inh tai mt on vi thanh vin do kim toan vin on vi thanh vin thc
hin k")m ton ho2c sot 34t, nhom kim toan tp oan phi anh gia muc phu
hp cua cac thu tc kim toan tip theo xu ly cac rui ro ang k co sai sot trong
yu c xac inh trong bao cao tai chinh tp oan. Da vao hiu bit v kim
toan vin on vi thanh vin, nhom kim toan tp oan phi xac inh co cn thit
phi tham gia vao cac thu tc kim toan tip theo hay khng.
<uJ tHKnh hN- nhIt
32. Theo oan 17 Chun mc nay, nhom kim toan tp oan phi tim hiu v cac
kim soat c ap dng cho c tp oan va quy trinh hp nht, k c cac hong
dn do Ban Giam c tp oan ban hanh cho cac on vi thanh vin. Theo oan 25
Chun mc nay, nhom kim toan tp oan, hoc kim toan vin on vi thanh vin
theo yu cu cua nhom kim toan tp oan, phi kim tra tinh huu hiu cua hoat
ng kim soat c ap dng cho c tp oan nu ni dung, lich trinh va pham vi
cua cng vic cn thc hin kim tra quy trinh hp nht hoc kim tra thng tin
tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin c xac inh da trn
ky vong rng cac kim soat ap dng cho c tp oan ang hoat ng huu hiu,
hoc nu chi thc hin cac thu nghim co bn thi khng th thu thp y u bng
chung kim toan thich hp o cp co so dn liu.
33. Nhom kim toan tp oan phi thit k va thc hin cac thu tc kim toan tip theo
i voi quy trinh hp nht xu ly cac rui ro co sai sot trong yu anh gia trong
bao cao tai chinh tp oan phat sinh tu quy trinh hp nht. Vic nay bao gm anh
9
gia xem liu tt c thng tin tai chinh ho2c 5o co t" ch#nh ca cac on vi thanh
vin c bao gm trong bao cao tai chinh tp oan hay cha.
34. Nhom kim toan tp oan phi anh gia tinh phu hp, tinh y u va tinh chinh
xac cua cac but toan iu chinh va phn loai lai khi hp nht, va phi anh gia xem
co tn tai cac yu t gy rui ro gian ln hoc co du hiu v s thin lch cua Ban
Giam c tp oan hay khng (xem hong dn tai oan A56 Chun mc nay).
35. Nu thng tin tai chinh ho2c 5o co t" ch#nh cua mt on vi thanh vin cha
c lp theo cac chinh sach k toan c ap dng cho bao cao tai chinh tp oan,
nhom kim toan tp oan phi anh gia xem thng tin tai chinh ho2c 5o co t"
ch#nh cua on vi thanh vin o c iu chinh phu hp voi mc ich lp va
trinh bay bao cao tai chinh tp oan hay cha.
36. Nhom kim toan tp oan phi xac inh xem cac thng tin tai chinh ho2c 5o co
t" ch#nh c xac inh khi trao i voi kim toan vin on vi thanh vin (xem
oan 41(c) Chun mc nay) co phi la thng tin tai chinh ho2c 5o co t" ch#nh
c tng hp vao bao cao tai chinh tp oan hay khng.
37. Nu bao cao tai chinh tp oan bao gm bao cao tai chinh cua mt on vi thanh
vin co ngay kt thuc ky k toan khac voi ngay kt thuc ky k toan cua tp oan,
nhom kim toan tp oan phi anh gia xem bao cao tai chinh c iu chinh
phu hp theo khun kh v lp va trinh bay bao cao tai chinh c ap dng cha.
Cc ! ki4n -ht !inh !6u n2*J kLt th[c k\ kL ton
38. Khi nhom kim toan tp oan hoc cac kim toan vin on vi thanh vin thc hin
kim toan hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi
thanh vin, nhom kim toan tp oan hoc cac kim toan vin on vi thanh vin
phi thc hin cac thu tc c thit k xac inh cac s kin xy ra tai cac on
vi thanh vin trong giai oan tu sau ngay kt thuc ky k toan cua on vi thanh vin
n ngay lp bao cao kim toan v bao cao tai chinh tp oan, va co th cn iu
chinh hoc thuyt minh trong bao cao tai chinh tp oan.
39. Khi kim toan vin on vi thanh vin thc hin nhung cng vic khac ngoai vic
kim toan hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi
thanh vin, nhom kim toan tp oan phi yu cu kim toan vin on vi thanh
vin thng bao cho nhom kim toan tp oan nu kim toan vin on vi thanh vin
nhn thy nhung s kin phat sinh sau ngay kt thuc ky k toan ma cac s kin o
co th cn iu chinh hoc thuyt minh trn bao cao tai chinh tp oan.
TH6o .Oi 3Yi kim ton 3i7n .8n 39 th*nh 3i7n
40. Nhom kim toan tp oan phi trao i kip thoi voi kim toan vin on vi thanh
vin v nhung yu cu cua nhom. Nhung vn c trao i phi bao gm
nhung cng vic cn thc hin, vic su dng kt qu cua cng vic o, hinh thuc
va ni dung trao i cua kim toan vin on vi thanh vin voi nhom kim toan tp
oan. Ni dung trao i con phi bao gm (xem hong dn tai oan A57, A58,
A60 Chun mc nay):
(a) Yu cu kim toan vin on vi thanh vin xac nhn rng ho s hp tac voi
nhom kim toan tp oan, trn co so bit c bi cnh ma nhom kim toan
tp oan s su dng kt qu cng vic cua kim toan vin on vi thanh vin
(xem hong dn tai oan A59 Chun mc nay);
10
(b) Chun mc va cac quy inh v ao uc co lin quan n kim toan tp oan,
c bit la cac yu cu v tinh c lp;
(c) Khi thc hin kim toan hoc soat xet thng tin tai chinh ho2c 5o co t"
ch#nh cua on vi thanh vin thi phi trao i voi kim toan vin on vi thanh
vin v muc trong yu i voi on vi thanh vin (va muc hoc cac muc trong
yu, nu co, i voi cac nhom giao dich, s d tai khon hoc thuyt minh)
va muc gia tri ma sai sot co gia tri cao hon muc o khng c coi la sai sot
khng ang k i voi bao cao tai chinh tp oan;
(d) Cac rui ro ang k co sai sot trong yu c xac inh trong bao cao tai
chinh tp oan, do gian ln hoc nhm ln, lin quan toi cng vic cua kim
toan vin on vi thanh vin. Nhom kim toan tp oan phi yu cu kim
toan vin on vi thanh vin trao i kip thoi v bt ky rui ro ang k co sai
sot trong yu nao khac lin quan n bao cao tai chinh tp oan, do gian ln
hoc nhm ln tai on vi thanh vin va bin phap xu ly cua kim toan vin
on vi thanh vin i voi cac rui ro o;
(e) Danh sach cac bn lin quan do Ban Giam c tp oan lp va bt ky bn lin
quan nao khac ma nhom kim toan tp oan bit c. Nhom kim toan tp
oan phi yu cu kim toan vin on vi thanh vin trao i kip thoi v cac
bn lin quan cha c Ban Giam c tp oan hoc nhom kim toan tp
oan xac inh troc o. Nhom kim toan tp oan phi quyt inh co thng
bao v cac bn lin quan moi c phat hin nay voi cac kim toan vin on
vi thanh vin khac hay khng.
41. Nhom kim toan tp oan phi yu cu kim toan vin on vi thanh vin trao i
v cac vn lin quan n kt lun cua nhom kim toan tp oan v cuc kim
toan tp oan. Ni dung trao i phi bao gm (xem hong dn tai oan A60
Chun mc nay):
(a) Kim toan vin on vi thanh vin co tun thu chun mc va cac quy inh
v ao uc co lin quan n kim toan tp oan khng, k c tinh c lp va
nng lc chuyn mn;
(b) Kim toan vin on vi thanh vin co tun thu cac yu cu cua nhom kim
toan tp oan khng;
(c) Xac inh cac thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh
vin ma kim toan vin on vi thanh vin kim toan hoc soat xet;
(d) Thng tin v cac trong hp +Dn %; thnh %"0n khng tun thu phap lut
va cac quy inh co th lam phat sinh sai sot trong yu trong bao cao tai chinh
tp oan;
(e) Danh sach nhung sai sot khng c iu chinh trong thng tin tai chinh
ho2c 5o co t" ch#nh cua on vi thanh vin (danh sach nay khng cn bao
gm nhung sai sot co gia tri thp hon muc gia tri c coi la sai sot khng
ang k do nhom kim toan tp oan thng bao (xem oan 40(c) Chun mc
nay);
(I) Nhung du hiu cho thy s thin lch cua Ban Giam c;
(g) M t v bt ky khim khuyt nghim trong nao phat hin c trong
kim soat ni b o cp on vi thanh vin;
11
(h) Nhung vn quan trong khac ma kim toan vin on vi thanh vin
hoc s trao i voi Ban qun tri cua on vi thanh vin, bao gm gian ln
hoc cao buc gian ln co s tham gia cua Ban Giam c on vi thanh vin,
cua nhung nhn vin co vai tro quan trong trong kim soat ni b o cp
on vi thanh vin hoc cac trong hp khac ma cac gian ln o co th gy ra
sai sot trong yu cho thng tin tai chinh ho2c 5o co t" ch#nh cua on vi
thanh vin;
(i) Bt ky vn nao khac co th lin quan n kim toan tp oan, hoc
nhung vn ma kim toan vin on vi thanh vin mun nhom kim toan tp
oan lu y, k c nhung vn ngoai l c trinh bay trong vn bn gii
trinh ma kim toan vin on vi thanh vin yu cu Ban Giam c on vi lp;
(j) Nhung phat hin, kt lun hoc y kin tng th cua kim toan vin on vi
thanh vin.
>nh 2i t+nh .GJ .5 3* th+ch hN- c56 )]n2 chTn2 kim ton thu th,- .'Nc
Cnh g" %"'c t@ao +S" thng t"n ca k")m ton %"0n +Dn %; thnh %"0n % t#nh +Ly
+ ca cng %"'c ca k")m ton %"0n +Dn %; thnh %"0n
42. Nhom kim toan tp oan phi anh gia vic trao i thng tin cua kim toan vin
on vi thanh vin (xem oan 41 Chun mc nay). Nhom kim toan tp oan phi:
(a) Tho lun voi kim toan vin on vi thanh vin, Ban Giam c on
vi thanh vin hoc Ban Giam c tp oan, nu cn, v nhung vn quan
trong phat sinh tu vic anh gia nay;
(b) Xac inh xem co cn soat xet nhung phn lin quan khac trong tai
liu, h so kim toan cua kim toan vin on vi thanh vin khng (xem
hong dn tai oan A61 Chun mc nay).
43. Nu nhom kim toan tp oan kt lun rng cng vic ma kim toan vin on vi
thanh vin lam la cha y u, nhom kim toan tp oan phi xac inh cac thu
tc kim toan b sung cn thc hin va trach nhim thc hin cac thu tc o thuc
v kim toan vin on vi thanh vin hay nhom kim toan tp oan.
T#nh +Ly + % th#ch hE( ca 5Wng chXng k")m ton
44. Theo quy inh tai oan 17 Chun mc kim toan Vit Nam s 200, kim toan vin
phi thu thp y u bng chung kim toan thich hp lam gim rui ro kim toan
xung mt muc thp co th chp nhn c, tu o cho phep kim toan vin a ra
cac kt lun phu hp lam co so hinh thanh y kin kim toan. Nhom kim toan
tp oan phi anh gia xem liu thu thp y u bng chung kim toan thich
hp tu cac thu tc kim toan c thc hin i voi quy trinh hp nht, tu cng
vic ma nhom kim toan tp oan va cac kim toan vin on vi thanh vin thc
hin i voi thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin
lam co so a ra y kin kim toan tp oan hay cha (xem hong dn tai oan
A62 Chun mc nay).
45. Thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan phi anh
gia nh hong cua bt ky sai sot nao khng c iu chinh (k c sai sot do nhom
kim toan tp oan phat hin hoc sai sot c cac kim toan vin on vi thanh
vin trao i) i voi y kin kim toan tp oan va bt ky trong hp nao khng
12
th thu thp c y u bng chung kim toan thich hp (xem hong dn tai
oan A63 Chun mc nay).
TH6o .Oi 3Yi V6n Gim ."c 3* V6n ^u0n tH9 t,- .o*n
T@ao +S" %<" Ban T"m +c tB( +on
46. Nhom kim toan tp oan phi xac inh nhung khim khuyt nao c phat hin
trong kim soat ni b cn phi trao i voi Ban qun tri va Ban Giam c tp
oan theo quy inh va hong dn cua Chun mc kim toan Vit Nam s 265. Khi
a ra quyt inh nay, nhom kim toan tp oan phi xem xet:
(a) Nhung khim khuyt trong kim soat ni b cua c tp oan ma
nhom kim toan tp oan phat hin c;
(b) Nhung khim khuyt trong kim soat ni b ma nhom kim toan tp
oan phat hin c tai cac on vi thanh vin;
(c) Nhung khim khuyt trong kim soat ni b ma cac kim toan vin
on vi thanh vin lu y voi nhom kim toan tp oan.
47. Nu gian ln c nhom kim toan tp oan phat hin hoc c kim toan vin
on vi thanh vin lu y voi nhom kim toan tp oan (xem oan 41(h) Chun mc
nay), hoc co thng tin cho thy co gian ln, nhom kim toan tp oan phi trao
i kip thoi vic nay voi cp qun ly phu hp cua tp oan thng bao cho cac ca
nhn chiu trach nhim chinh trong vic phat hin va ngn ngua gian ln v cac vn
lin quan toi trach nhim cua ho (xem hong dn tai oan A64 Chun mc
nay).
48. Theo yu cu cua phap lut va cac quy inh hoc vi ly do khac, kim toan vin on
vi thanh vin co th phi a ra y kin kim toan v bao cao tai chinh cua on vi
thanh vin. Trong hp nay, nhom kim toan tp oan phi yu cu Ban Giam c
tp oan thng bao cho Ban Giam c on vi thanh vin v bt ky vn nao ma
nhom kim toan tp oan bit c va cho rng co nh hong trong yu n bao
cao tai chinh cua on vi thanh vin ma Ban Giam c on vi thanh vin co th
cha bit v vn o. Nu Ban Giam c tp oan tu chi trao i voi Ban Giam
c on vi thanh vin v vn o, nhom kim toan tp oan phi tho lun vic
nay voi Ban qun tri tp oan. Nu vn vn cha c gii quyt, sau khi xem
xet v tinh bo mt theo quy inh cua phap lut, nhom kim toan tp oan phi cn
nhc xem co cn khuyn nghi kim toan vin on vi thanh vin khng nn phat
hanh bao cao kim toan v bao cao tai chinh cua on vi thanh vin cho toi khi vn
c gii quyt hay khng.
T@ao +S" %<" Ban :*9n t@; tB( +on
49. Ngoai cac vn phi trao i theo quy inh va hong dn cua Chun mc kim
toan Vit Nam s 260 va cac chun mc kim toan Vit Nam khac, nhom kim
toan tp oan phi trao i voi Ban qun tri tp oan v nhung vn sau (xem
hong dn tai oan A66 Chun mc nay):
(a) Khai quat v loai cng vic cn c thc hin i voi thng tin tai chinh
ho2c 5o co t" ch#nh cua cac on vi thanh vin;
(b) Khai quat v ni dung ma nhom kim toan tp oan d kin tham gia vao
cng vic cua kim toan vin on vi thanh vin i voi thng tin tai chinh
ho2c 5o co t" ch#nh cua cac on vi thanh vin quan trong;
13
(c) Nhung trong hp ma nhom kim toan tp oan anh gia la co nghi ngo v
cht lng cng vic cua kim toan vin on vi thanh vin;
(d) Bt ky han ch nao gp phi trong qua trinh kim toan tp oan, vi d, vic
tip cn thng tin cua nhom kim toan tp oan bi han ch;
(e) Gian ln hoc cao buc gian ln lin quan n Ban Giam c tp oan, Ban
Giam c on vi thanh vin, cac nhn vin co vai tro quan trong i voi cac
kim soat c ap dng cho c tp oan hoc cac trong hp khac ma gian
ln o gy ra sai sot trong yu trong bao cao tai chinh tp oan.
T*i Mi4uQ h_ !8 kim ton
50. Theo quy inh tai oan 08 - 11 va hong dn tai oan A6 Chun mc kim toan
Vit Nam s 230, nhom kim toan tp oan phi lp va lu trong tai liu, h so
kim toan nhung vn sau:
(a) Bn phn tich v cac on vi thanh vin, trong o chi r cac on vi thanh vin
quan trong va loai cng vic c thc hin i voi thng tin tai chinh ho2c
5o co t" ch#nh cua cac on vi thanh vin o;
(b) Ni dung, lich trinh va pham vi tham gia cua nhom kim toan tp oan vao
cng vic cua kim toan vin on vi thanh vin i voi cac on vi thanh vin
quan trong, bao gm vic nhom kim toan tp oan soat xet cac ni dung co
lin quan trong tai liu, h so kim toan cua kim toan vin on vi thanh vin
va nhung kt lun c rut ra da vao cac tai liu, h so o;
(c) Trao i bng vn bn giua nhom kim toan tp oan va kim toan vin on
vi thanh vin v nhung yu cu cua nhom kim toan tp oan.
III; H`aNG FbN @ FcNG
8h" th?c h"'n Ch*>n m?c ny cLn tham kh9o Ch*>n m?c k")m ton Y"'t Zam s 2007
Cc .8n 39 th*nh 3i7n M* ."i t'Nn2 -h0i kim ton thdo ^uJ .9nh c56 -h- Mu,t hoec
3K M( Bo khc (hong dn oan 03 Chun mc nay)
A1. D quyt inh xem co phi su dng kt qu cua cac cuc kim toan on vi thanh
vin theo quy inh cua phap lut hoc vi ly do khac cung cp bng chung kim
toan cho cuc kim toan tp oan hay khng, cac yu t co th nh hong n
quyt inh cua nhom kim toan tp oan bao gm:
(1) Nhung khac bit giua khun kh v lp va trinh bay bao cao tai chinh c ap
dng khi lp bao cao tai chinh cua on vi thanh vin so voi khun kh c
ap dng khi lp bao cao tai chinh tp oan;
(2) Nhung khac bit giua cac chun mc kim toan va cac chun mc khac c
kim toan vin on vi thanh vin ap dng so voi cac chun mc kim toan va
cac chun mc khac c ap dng khi kim toan bao cao tai chinh tp oan;
(3) Vic kim toan bao cao tai chinh cua on vi thanh vin co c hoan thanh
ung han va phu hp voi ky han lp va trinh bay bao cao tai chinh cua tp
oan hay khng.
Gi0i th+ch thu,t n2D
CDn %; thnh %"0n (hong dn oan 09(a) Chun mc nay)
14
A2. Co cu t chuc cua mt tp oan nh hong n cach xac inh cac on vi thanh
vin cua tp oan. Vi d, h thng bao cao tai chinh tp oan co th da vao mt
co cu t chuc .B( 5o co t" ch#nh boi (1) Cng ty me va cac cng ty con, cng
ty lin doanh, on vi c u t va c hach toan theo phong phap vn chu so
huu hoc phong phap gia gc; (2) Hi so chinh va cac b phn kinh doanh va cac
chi nhanh; (3) Kt hp c hai hinh thuc trn. Tuy nhin, mt s tp oan co th t
chuc lp bao cao tai chinh theo linh vc kinh doanh, theo sn phm hoc dich v
(hoc nhom sn phm, dich v), hoc khu vc ia ly. Trong trong hp nay, b
phn hoc on vi kinh doanh co thng tin tai chinh ho2c 5o co t" ch#nh do Ban
Giam c tp oan hoc Ban Giam c on vi thanh vin lp ma thng tin tai
chinh ho2c 5o co t" ch#nh o phi c bao gm toan b hoc mt phn trong
bao cao tai chinh tp oan, co th c phn loai theo linh vc kinh doanh, sn
phm hoc dich v (hoc nhom sn phm, dich v), hoc khu vc ia ly.
A3. Thng t"n t" ch#nh ho2c 5o co t" ch#nh ca cac on vi thanh vin c tng
hp trong bao cao tai chinh cua tp oan co th c tng hp theo nhiu cp
khac nhau, khi o, vic xac inh on vi thanh vin theo tung cp nht inh co
th s phu hp hon la xac inh ring le.
A4. Cac on vi thanh vin c tng hp theo tung cp nht inh co th cu thanh
mt loai on vi thanh vin cho mc ich kim toan tp oan, tuy nhin, on vi
thanh vin o cung co th lp bao cao tai chinh tp oan, trong o, hp nht thng
tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin cua chinh no (tuc la
mt 'tp oan con). Do o, Chun mc nay co th c ap dng cho cac thanh
vin Ban Giam c ph trach cuc kim toan cua tung tp oan con va tung nhom
kim toan tp oan con khac nhau trong mt tp oan lon.
CDn %; thnh %"0n :*an t@-ng (hong dn oan 09(m) Chun mc nay)
A5. Khi nh hong ang k v mt tai chinh cua mt on vi thanh vin tng ln, rui ro
co sai sot trong yu trong bao cao tai chinh tp oan thong tng theo. Nhom kim
toan tp oan co th ap dng mt ty l phn trm trn mt tiu chi c la chon
h tr vic xac inh cac on vi thanh vin co nh hong ang k v mt tai
chinh. Nhom kim toan tp oan cn su dng xet oan chuyn mn xac inh
tiu chi va ty l phn trm ap dng cho tiu chi o. Da vao c im va tinh hinh
c th cua tp oan, cac tiu chi thich hp co th bao gm tai sn, n phi tr, cac
lung lu chuyn tin t, li nhun hoc doanh thu cua tp oan. Vi d, nhom
kim toan tp oan co th coi nhung on vi thanh vin co s liu vt qua 15
tiu chi c la chon la nhung on vi thanh vin quan trong. Tuy nhin, mt ty l
cao hon hoc thp hon co th c coi la thich hp tuy theo tung trong hp c
th.
A6. Nhom kim toan tp oan cung co th xac inh mt on vi thanh vin co kh nng
gy ra rui ro ang k co sai sot trong yu cho bao cao tai chinh tp oan do bn
cht hay hoan cnh c th cua on vi thanh vin o (o la nhung rui ro ma kim
toan vin phi c bit lu y theo quy inh tai oan 27 - 29 Chun mc kim toan
Vit Nam s 315). Vi d, mt on vi thanh vin co th chiu trach nhim v giao
dich ngoai hi va vi th d lam phat sinh rui ro ang k co sai sot trong yu v
ngoai t cho tp oan, mc du on vi thanh vin o khng co nh hong ang k
v mt tai chinh i voi tp oan.
8")m ton %"0n +Dn %; thnh %"0n (hong dn oan 09(b) Chun mc nay)
15
A7. Mt thanh vin trong nhom kim toan tp oan co th thc hin k")m ton ho2c
sot 34t thng tin tai chinh ho2c 5o co t" ch#nh cua mt on vi thanh vin cho
mc ich kim toan tp oan theo yu cu cua nhom kim toan tp oan. Trong
trong hp nay, thanh vin o cua nhom kim toan tp oan cung la mt kim
toan vin on vi thanh vin.
THch nhi4m (hong dn oan 11 Chun mc nay)
A8. Mc du cac kim toan vin on vi thanh vin co th thc hin k")m ton ho2c sot
34t thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin cho mc
ich kim toan tp oan va phi chiu trach nhim i voi nhung phat hin, kt
lun hoc y kin kim toan tng th nhng thanh vin Ban Giam c ph trach
tng th cuc kim toan tp oan va doanh nghip kim toan tp oan vn phi
chiu trach nhim v y kin kim toan tp oan.
A9. Theo quy inh tai oan 20 Chun mc kim toan Vit Nam s 705, khi y kin
kim toan tp oan khng phi la y kin chp nhn toan phn vi nhom kim toan
tp oan khng th thu thp y u bng chung kim toan thich hp lin quan n
thng tin tai chinh ho2c 5o co t" ch#nh cua mt hoc nhiu on vi thanh vin,
thi oan 'Co so cua y kin kim toan khng phi la y kin chp nhn toan phn
trong bao cao kim toan v bao cao tai chinh tp oan cn trinh bay r ly do khng
th thu thp c y u bng chung kim toan thich hp ma khng c cp
toi kim toan vin on vi thanh vin, tru khi vic cp o la cn thit gii
thich hp ly v tinh hinh thc t.
ChI- nh,n 3* BuJ tHK
TAm h")* tV" g"a" +oVn chQ( nhBn ho2c &*y t@A hE( +Ong k")m ton tB( +on (hong dn
oan 12 Chun mc nay)
A10. Trong trong hp mt hp ng k")m ton moi, nhom kim toan tp oan co th
tim hiu v tp oan, cac on vi thanh vin va mi trong hoat ng tu:
(1) Thng tin do Ban Giam c tp oan cung cp;
(2) Trao i voi Ban Giam c tp oan;
(3) Trao i voi nhom kim toan tp oan troc o, trao i voi Ban Giam c
on vi thanh vin hoc kim toan vin on vi thanh vin, nu co th.
A11. Nhom kim toan tp oan co th tim hiu v cac vn sau y:
(1) Co cu tp oan, c v mt t chuc va phap ly (nh cach thuc t chuc h thng
lp va trinh bay bao cao tai chinh tp oan);
(2) Cac hoat ng kinh doanh cua cac on vi thanh vin co nh hong ang k n
tp oan, bao gm nganh, linh vc kinh doanh, mi trong phap ly, mi
trong kinh t va chinh tri;
(3) Vic su dng cac t chuc cung cp dich v, nh cac trung tm dich v chung
cho tp oan;
(4) M t cac kim soat c ap dng cho c tp oan;
(5) S phuc tap cua quy trinh hp nht;
16
(6) Cac kim toan vin on vi thanh vin khng thuc doanh nghip kim toan tp
oan hoc mang loi cua doanh nghip kim toan tp oan co thc hin k")m
ton ho2c sot 34t thng tin tai chinh ho2c 5o co t" ch#nh cua bt cu on
vi thanh vin nao hay khng, va ly do Ban Giam c tp oan chi inh tu hai
doanh nghip kim toan tro ln c[ng k")m ton tB( +on;
(7) Liu nhom kim toan tp oan:
- Co c tip cn khng han ch voi Ban qun tri va Ban Giam c tp
oan, Ban qun tri va Ban Giam c on vi thanh vin, thng tin cua on
vi thanh vin, va cac kim toan vin on vi thanh vin (bao gm cac tai
liu, h so kim toan lin quan ma nhom kim toan tp oan yu cu) hay
khng;
- Co th thc hin cac thu tc kim toan cn thit i voi thng tin tai chinh
ho2c 5o co t" ch#nh cua cac on vi thanh vin hay khng.
A12. Trong trong hp duy tri hp ng kim toan voi khach hang, kh
nng thu thp y u bng chung kim toan thich hp cua nhom kim toan tp
oan co th bi nh hong boi cac thay i ang k, vi d:
(1) Thay i v co cu tp oan (vi d, mo rng, thanh ly, tai co cu, hoc thay i
trong cach thuc t chuc h thng lp va trinh bay bao cao tai chinh tp oan);
(2) Thay i trong cac hoat ng kinh doanh cua cac on vi thanh vin co nh
hong ang k n tp oan;
(3) Thay i v co cu va thanh phn Ban qun tri va Ban Giam c tp oan,
hoc Ban qun tri va Ban Giam c cua cac on vi thanh vin quan trong;
(4) Nhung mi quan tm cua nhom kim toan tp oan v tinh chinh trc va nng
lc chuyn mn cua Ban Giam c tp oan hoc on vi thanh vin;
(5) Thay i trong cac kim soat c ap dng cho c tp oan;
(6) Thay i trong khun kh v lp va trinh bay bao cao tai chinh c ap dng.
8\ %-ng th* thB( +Ly + 5Wng chXng k")m ton th#ch hE( (hong dn oan 13
Chun mc nay)
A13. Mt tp oan co th chi bao gm cac on
vi thanh vin ma cac on vi o khng c coi la on vi thanh vin quan trong.
Trong trong hp nay, thanh vin Ban Giam c ph trach tng th cuc kim
toan tp oan co th ky vong thu thp c y u bng chung kim toan thich
hp lam co so a ra y kin kim toan tp oan nu nhom kim toan tp oan
co th:
(a) Thc hin k")m ton ho2c sot 34t thng tin tai chinh ho2c 5o co
t" ch#nh cua mt s on vi thanh vin;
(b) Tham gia vao cng vic do kim toan vin on vi thanh vin thc
hin i voi thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh
vin khac o muc cn thit thu thp y u bng chung kim toan thich
hp.
17
T"H( cBn thng t"n (hong dn oan 13 Chun mc nay)
A14. Vic tip cn thng tin cua nhom kim toan tp oan co th bi han
ch do cac iu kin thc t ma Ban Giam c tp oan khng th gii quyt c,
vi d, du liu phi bo mt theo quy inh cua phap lut, hoc kim toan vin on
vi thanh vin tu chi khng cho nhom kim toan tp oan tip cn cac tai liu, h
so kim toan lin quan ma nhom kim toan tp oan yu cu. Vic tip cn nay
cung co th bi han ch do Ban Giam c tp oan.
A15. Trong trong hp vic tip cn thng tin bi han ch do cac iu kin
thc t, nhom kim toan tp oan vn co th thu thp y u bng chung kim
toan thich hp; tuy nhin, kh nng nay it xy ra hon khi tm quan trong cua on
vi thanh vin tng ln. Vi d, nhom kim toan tp oan co th khng tip cn c
voi Ban qun tri, Ban Giam c, hoc kim toan vin cua on vi thanh vin (k c
khng tip cn c cac tai liu, h so kim toan lin quan ma nhom kim toan tp
oan yu cu) ma on vi thanh vin o c hach toan theo phong phap vn chu
so huu. Nu on vi thanh vin o khng phi la on vi thanh vin quan trong va
nhom kim toan tp oan co mt b bao cao tai chinh y u cua on vi thanh
vin, k c bao cao kim toan, va c tip cn thng tin v on vi thanh vin o
do Ban Giam c tp oan lu giu, nhom kim toan tp oan co th kt lun rng
thng tin nay cung cp y u bng chung kim toan thich hp lin quan n
on vi thanh vin o. Tuy nhin, nu on vi thanh vin o la mt on vi thanh vin
quan trong thi nhom kim toan tp oan s khng th tun thu cac quy inh cua
Chun mc nay lin quan n cac iu kin thc t cua vic kim toan tp oan.
Vi d, nhom kim toan tp oan s khng th tun thu cac quy inh tai oan 30 va
31 Chun mc nay v vic tham gia vao cng vic cua kim toan vin on vi thanh
vin. Do o, nhom kim toan tp oan s khng th thu thp y u bng chung
kim toan thich hp lin quan n on vi thanh vin o. nh hong cua vic nhom
kim toan tp oan khng th thu thp y u bng chung kim toan thich hp
phi c xem xet theo quy inh va hong dn cua Chun mc kim toan Vit
Nam s 705.
A16. Nhom kim toan tp oan s khng th thu thp y u bng chung
kim toan thich hp nu Ban Giam c tp oan han ch nhom kim toan tp oan
hoc kim toan vin on vi thanh vin trong vic tip cn thng tin cua mt on vi
thanh vin quan trong.
A17. Mc du nhom kim toan tp oan vn co th thu thp c y u
bng chung kim toan thich hp k c khi Ban Giam c tp oan han ch ho tip
cn thng tin cua mt on vi thanh vin c coi la khng quan trong nhng ly do
cua s han ch o co th nh hong n y kin kim toan tp oan. Vi d, vn
nay co th nh hong n tin cy cua cac cu tr loi cua Ban Giam c tp
oan i voi cac cu hoi phong vn cua nhom kim toan tp oan va cac gii trinh
cua Ban Giam c tp oan voi nhom kim toan tp oan.
A18. hap lut va cac quy inh co th nghim cm vic thanh vin Ban
Giam c ph trach tng th cuc kim toan tp oan % &oanh ngh"'( k")m ton
tB( +on tu chi hoc rut khoi hp ng kim toan. Vi d, doanh nghip kim toan
co th c b nhim thc hin kim toan trong mt khong thoi gian nht inh va
bi nghim cm rut khoi hp ng kim toan troc khi kt thuc khong thoi gian
o. Tong t, kim toan vin co th khng c phep tu chi hoc rut khoi cuc
kim toan do cac quy inh v kim toan trong linh vc cng hoc lin quan n li
18
ich cng chung. Trong trong hp o, Chun mc nay vn ap dng cho kim toan
tp oan, va nh hong cua vic nhom kim toan tp oan khng th thu thp y
u bng chung kim toan thich hp phi c xem xet theo quy inh va hong dn
cua Chun mc kim toan Vit Nam s 705.
A19. h lc 01 cua Chun mc nay cung cp vi d v bao cao kim toan
a ra y kin kim toan ngoai tru do nhom kim toan tp oan khng th thu thp
y u bng chung kim toan thich hp lin quan n mt on vi thanh vin quan
trong c hach toan theo phong phap vn chu so huu, nhng theo xet oan cua
nhom kim toan tp oan thi nh hong cua vn nay la trong yu nhng khng
lan toa.
Cc +"M* kho9n ca hE( +Ong k")m ton (hong dn oan 14 Chun mc nay)
A20. Theo quy inh tai oan 08 Chun mc kim toan Vit Nam s 210,
cac iu khon cua hp ng kim toan phi xac inh r khun kh v lp va trinh
bay bao cao tai chinh c ap dng. Hp ng kim toan tp oan co th b sung
cac iu khon sau:
(1) Vic trao i thng tin giua nhom kim toan tp oan va cac kim toan vin
on vi thanh vin phi khng bi han ch (trong pham vi phap lut va cac quy
inh cho phep);
(2) Thng tin trao i quan trong giua cac kim toan vin on vi thanh vin, Ban
qun tri va Ban Giam c on vi thanh vin, k c thng tin trao i v cac
khim khuyt nghim trong trong kim soat ni b, cung phi c trao i
voi nhom kim toan tp oan;
(3) Thng tin trao i quan trong giua cac co quan qun ly va cac on vi thanh
vin lin quan n cac vn v lp va trinh bay bao cao tai chinh phi c
trao i voi nhom kim toan tp oan;
(4) Nu xet thy cn thit, nhom kim toan tp oan phi c phep:
- Tip cn thng tin cua on vi thanh vin, tip cn voi Ban qun tri on
vi thanh vin, Ban Giam c on vi thanh vin va cac kim toan vin
on vi thanh vin (bao gm cac tai liu, h so kim toan co lin quan
ma nhom kim toan tp oan yu cu);
- Thc hin hoc yu cu kim toan vin on vi thanh vin thc hin
k")m ton ho2c sot 34t thng tin tai chinh ho2c 5o co t" ch#nh cua
cac on vi thanh vin.
A21. Sau khi thanh vin
Ban Giam c ph trach tng th cuc kim toan tp oan va &oanh ngh"'( k")m
ton chp nhn hp ng kim toan tp oan, nhung vn sau y s dn n
vic khng th thu thp y u bng chung kim toan thich hp va do o co th
nh hong n y kin kim toan tp oan:
(1) Co han ch trong vic tip cn cua nhom kim toan tp oan voi thng tin cua
on vi thanh vin, Ban qun tri on vi thanh vin, Ban Giam c on vi
thanh vin, hoc cac kim toan vin on vi thanh vin (bao gm cac tai liu,
h so kim toan co lin quan ma nhom kim toan tp oan yu cu); hoc
(2) Co han ch trong cng vic cn c thc hin i voi thng tin tai chinh ho2c
5o co t" ch#nh cua cac on vi thanh vin.
19
Trong nhung trong hp ngoai l, nhung han ch nu trn thm chi co th dn n
vic rut khoi hp ng kim toan, nu phap lut va cac quy inh cho phep.
ChiLn M'Nc kim ton tOn2 th 3* kL hoAch kim ton (hong dn oan 16 Chun mc
nay)
A22. Vic soat xet chin lc kim toan tng th va k hoach kim toan tp oan la mt
phn quan trong trong trach nhim chi ao cng tac kim toan tp oan cua thanh
vin Ban Giam c ph trach tng th cuc kim toan tp oan.
TKm hiu 3P t,- .o*nQ cc .8n 39 th*nh 3i7n tHon2 t,- .o*n 3* m1i tH'Rn2 hoAt
.Sn2
ZhKng %Qn +M m nhGm k")m ton tB( +on cLn tAm h")* (hong dn oan 17 Chun mc
nay)
A23. Doan A17 - A41 Chun mc kim toan Vit Nam s 315 hong dn cac vn ma
kim toan vin co th xem xet khi tim hiu cac yu t nganh ngh, phap ly va cac
yu t bn ngoai khac nh hong n on vi c kim toan, bao gm khun kh
v lp va trinh bay bao cao tai chinh c ap dng; c im cua on vi; cac chin
lc, mc tiu va cac rui ro kinh doanh co lin quan va vic o long va anh gia
kt qu hoat ng cua on vi. h lc 02 cua Chun mc nay hong dn cac vn
c th m k")m ton %"0n tp oan cG th) tAm h")*, k c quy trinh hp nht.
]<ng &=n +Ec Ban T"m +c tB( +on +a @a cho cc +Dn %; thnh %"0n (hong dn
oan 17 Chun mc nay)
A24. Nhm at c tinh thng nht va kh nng so sanh cua thng tin tai chinh ho2c
5o co t" ch#nh, Ban Giam c tp oan thong a ra cac hong dn cho cac
on vi thanh vin. Nhung hong dn nay quy inh c th cac yu cu i voi
thng tin tai chinh cua cac on vi thanh vin c a vao bao cao tai chinh tp
oan va thong bao gm cac hong dn v thu tc lp va trinh bay bao cao tai
chinh va mt b bao cao mu (5ao gOm c9 cc 5o co ngo" 5! 5o co t" ch#nh
+Ec .B( % t@Anh 5y theo kh*n khS %M .B( % t@Anh 5y 5o co t" ch#nh +Ec
( &Jng$. Mt b bao cao mu thong bao gm cac mu chun cung cp cac
thng tin tai chinh dung tng hp hoc hp nht vao bao cao tai chinh tp oan.
Tuy nhin, b bao cao mu thong khng chi la b bao cao tai chinh y u c
lp va trinh bay theo khun kh v lp va trinh bay bao cao tai chinh c ap
dng.
A25. Ni dung hong dn ca Ban T"m +c tB( +on thong bao gm:
(1) Cac chinh sach k toan c ap dng;
(2) Cac quy inh cua phap lut va cac yu cu thuyt minh khac c ap dng cho
bao cao tai chinh tp oan, bao gm:
- Xac inh va lp bao cao b phn;
- Cac mi quan h va giao dich voi cac bn lin quan;
- Cac giao dich trong ni b tp oan va li nhun cha thc hin;
- Cac s d tai khon trong ni b tp oan.
(3) Thoi han bao cao.
A26. Hiu bit cua nhom kim toan tp oan v cac hong dn co th bao gm:
20
(1) Tinh r rang va thc t cua cac hong dn hoan thanh b bao cao mu;
(2) Cac hong dn co cac c im sau hay khng:
- M t y u cac c im cua khun kh v lp va trinh bay bao cao tai
chinh c ap dng;
- Cung cp y u thng tin v cac thuyt minh m bo tun thu cac
quy inh cua khun kh v lp va trinh bay bao cao tai chinh c ap
dng, vi d, thuyt minh v cac mi quan h va giao dich voi cac bn lin
quan, thng tin b phn;
- Cung cp y u thng tin xac inh cac but toan iu chinh khi hp
nht, vi d: cac giao dich trong ni b tp oan, cac khon li nhun cha
thc hin va cac s d tai khon trong ni b tp oan;
- Cung cp y u thng tin v vic Ban Giam c on vi thanh vin ph
duyt bao cao tai chinh.
T"an .Bn (hong dn oan 17 Chun mc nay)
A27. Theo quy inh va hong dn cua Chun mc kim toan Vit Nam s 240, kim
toan vin phi xac inh va anh gia rui ro co sai sot trong yu trong bao cao tai
chinh do gian ln va phi thit k, thc hin nhung bin phap xu ly thich hp i
voi rui ro anh gia. Thng tin c su dng xac inh rui ro co sai sot trong
yu trong bao cao tai chinh tp oan do gian ln co th gm:
(1) Danh gia cua Ban Giam c tp oan v rui ro bao cao tai chinh tp oan co
th co sai sot trong yu do gian ln;
(2) Qua trinh Ban Giam c tp oan xac inh va xu ly rui ro do gian ln trong tp
oan, bao gm bt ky rui ro do gian ln c th nao c Ban Giam c tp
oan xac inh, hoc cac s d tai khon, nhom giao dich hoc thuyt minh co
kh nng chua ng rui ro do gian ln;
(3) Liu co on vi thanh vin c thu nao co kh nng xy ra rui ro do gian ln hay
khng;
(4) Cach thuc Ban qun tri tp oan giam sat cac quy trinh ma Ban Giam c tp
oan thc hin xac inh va xu ly rui ro do gian ln trong tp oan va cac
kim soat ma Ban Giam c tp oan thit lp gim thiu nhung rui ro
nay;
(5) Cu tr loi cua Ban qun tri tp oan, Ban Giam c tp oan, kim toan ni
b (va Ban Giam c on vi thanh vin, kim toan vin on vi thanh vin, va
nhung ngoi khac, nu thich hp) cho cac cu hoi phong vn cua nhom kim
toan tp oan v vic ho co bit v bt ky gian ln thc t, nghi ngo hoc cao
buc gian ln nao gy nh hong n on vi thanh vin hoc tp oan hay
khng.
Th9o .*Bn g"Ka cc thnh %"0n nhGm k")m ton tB( +on % cc k")m ton %"0n +Dn %;
thnh %"0n %M @" @o cG sa" sGt t@-ng yH* t@ong 5o co t" ch#nh ca tB( +onF k) c9 @"
@o &o g"an .Bn (hong dn oan 17 Chun mc nay)
A28. Cac thanh vin chu cht cua nhom kim toan phi tho lun v kh nng xy ra sai
sot trong yu trong bao cao tai chinh cua on vi c kim toan do gian ln hoc
nhm ln, c bit chu trong toi nhung rui ro do gian ln. Trong mt cuc kim
21
toan tp oan, cac cuc tho lun nhom kim toan theo quy inh oan 15 Chun
mc kim toan Vit Nam s 240 va oan 10 Chun mc kim toan Vit Nam s
315 cung co th bao gm c kim toan vin on vi thanh vin. Quyt inh cua
thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan v i tng
tham gia tho lun, cach thuc, thoi im va pham vi tho lun chiu nh hong cua
cac yu t nh kinh nghim lam vic troc y voi tp oan.
A29. Cac cuc tho lun nh trn tao co hi :
(1) Chia se hiu bit v cac on vi thanh vin va mi trong hoat ng, k c cac
kim soat c ap dng cho c tp oan;
(2) Trao i thng tin v cac rui ro kinh doanh cua cac on vi thanh vin hoc tp
oan;
(3) Trao i y kin v vic bao cao tai chinh tp oan co kh nng chua ng sai
sot trong yu do gian ln hoc nhm ln nh th nao va o u, Ban Giam c
tp oan va Ban Giam c on vi thanh vin co th sai pham trong vic lp
va trinh bay bao cao tai chinh gian ln va che giu hanh vi gian ln o nh
th nao va tai sn cua cac on vi thanh vin co th bi bin thu nh th nao;
(4) Xac inh cac thng l c Ban Giam c tp oan hoc on vi thanh vin
thc hin ma nhung thng l o co th bi thin lch hoc c thit k xu
ly nhung khon thu nhp co th dn n vic lp va trinh bay bao cao tai
chinh gian ln, nh thng l v ghi nhn doanh thu khng tun thu khun kh
v lp va trinh bay bao cao tai chinh c ap dng;
(5) Xem xet cac yu t bn trong va bn ngoai xac inh co nh hong toi tp
oan ma co th tao ra ng co hoc ap lc cho Ban Giam c tp oan, Ban
Giam c on vi thanh vin hoc nhung ngoi khac thc hin hanh vi gian
ln, tao ra co hi thc hin hanh vi gian ln, hoc cho thy vn hoa hoc mi
trong cho phep Ban Giam c tp oan, Ban Giam c on vi thanh vin
hoc nhung ngoi khac hp ly hoa hanh vi gian ln cua minh;
(6) Xem xet rui ro Ban Giam c tp oan hoc Ban Giam c on vi thanh vin
co th khng ch kim soat;
(7) Xem xet liu cac chinh sach k toan nht quan co c ap dng lp va trinh
bay bao cao tai chinh cua cac on vi thanh vin cho mc ich lp va trinh bay
bao cao tai chinh tp oan hay khng. Nu cac chinh sach k toan khng nht
quan thi phi xem xet cach thuc phat hin va iu chinh nhung khac bit
trong cac chinh sach k toan nh th nao (nu khun kh v lp va trinh bay
bao cao tai chinh c ap dng yu cu);
(8) Tho lun v gian ln c phat hin tai cac on vi thanh vin hoc thng
tin cho thy s tn tai cua gian ln o on vi thanh vin;
(9) Chia se nhung thng tin co th cho thy hanh vi khng tun thu phap lut va
cac quy inh, vi d: hanh vi hi l hoc chuyn gia khng phu hp.
Cc yH* t &=n +Hn @" @o (hong dn oan 18 Chun mc nay)
A30. h lc $f c56 Chun mc n*J cun2 cI- 3+ BC 3P cc .iPu ki4n hoec ! ki4n m* khi
W0J H6 Hi7n2 Mg h6J ._n2 thRi ch th cho thIJ H5i Ho ch !6i !ht tHUn2 JLu tHon2 )o
co t*i ch+nh t,- .o*nQ k c0 H5i Ho Bo 2i6n M,ni
22
Cnh g" @" @o (hong dn oan 18 Chun mc nay)
A31. > .nh 2i H5i Ho ch !6i !ht tHUn2 JLu tHon2 )o co t*i ch+nh t,- .o*nQ nhhm kim
ton t,- .o*n B6 3*o nhDn2 th1n2 tin !6u%
(1) Thng tin thu thp c tu vic tim hiu v tp oan, cac on vi thanh vin va
mi trong hoat ng va v quy trinh hp nht, bao gm bng chung kim
toan thu thp c khi anh gia vic thit k va thc hin cac kim soat c
ap dng cho c tp oan va cac kim soat lin quan n vic hp nht;
(2) Thng tin thu thp c tu cac kim toan vin on vi thanh vin.
Hiu )iLt 3P kim ton 3i7n .8n 39 th*nh 3i7n (hong dn oan 19 - 20 Chun mc
nay)
A32. Nhom kim toan tp oan chi tim hiu v kim toan vin on vi
thanh vin khi ho d inh nghi kim toan vin on vi thanh vin thc hin k")m
ton ho2c sot 34t thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin
cho mc ich kim toan bao cao tai chinh tp oan. Vi d, nhom kim toan tp
oan khng cn phi tim hiu v kim toan vin cua nhung on vi thanh vin ma
nhom kim toan tp oan d inh chi thc hin cac thu tc phn tich o cp tp
oan.
Cc th tJc m nhGm k")m ton tB( +on th?c h"'n +) tAm h")* %M k")m ton %"0n +Dn %;
thnh %"0n % cc ng*On 5Wng chXng k")m ton (hong dn oan 19 Chun mc
nay)
A33. Ni dung, lich trinh va pham vi cac thu tc ma nhom kim toan tp
oan thc hin tim hiu v kim toan vin on vi thanh vin chiu nh hong
cua cac yu t nh kinh nghim hoc hiu bit troc y v kim toan vin on vi
thanh vin va muc ma nhom kim toan tp oan va kim toan vin on vi thanh
vin phi tun thu cac chinh sach va thu tc chung, vi d:
(1) Liu nhom kim toan tp oan va kim toan vin on vi thanh vin co ap dng
chung cac chinh sach va thu tc trong cac cng vic sau hay khng:
- Thc hin kim toan (vi d: phong phap lun kim toan);
- Kim soat cht lng; hoc
- Giam sat.
(2) Tinh nht quan hoc tong ng cua:
- hap lut va cac quy inh;
- Giam sat ngh nghip, ky lut va m bo cht lng;
- Giao dc va ao tao;
- Cac t chuc ngh nghip va chun mc ngh nghip; hoc
- Ngn ngu va vn hoa.
A34. Cac yu t h<ng &=n tV" +oVn ^__ Ch*>n m?c ny tong tac voi
nhau va khng loai tru ln nhau. Vi d, tim hiu v kim toan vin on vi thanh
vin A - ngoi ap dng nht quan cac chinh sach va thu tc chung v kim soat
cht lng, giam sat, phong phap lun kim toan chung voi nhom kim toan tp
oan hoc cung hoat ng tai Vit Nam, pham vi cac thu tc cua nhom kim toan
23
tp oan co th hep hon so voi pham vi cac thu tc tim hiu v kim toan vin
on vi thanh vin B - ngoi khng ap dng nht quan cac chinh sach va thu tc
chung v kim soat cht lng, giam sat, phong phap lun kim toan chung hoc
hoat ng o noc ngoai. Ni dung cua cac thu tc c thc hin lin quan n
kim toan vin on vi thanh vin A va B cung co th khac nhau.
A35. Nhom kim toan tp oan co th tim hiu v kim toan vin on vi
thanh vin bng mt s cach khac nhau. Vi d, trong nm u tin co s tham gia
cua kim toan vin on vi thanh vin, nhom kim toan tp oan co th:
(1) Danh gia kt qu cua h thng giam sat kim soat cht lng khi nhom kim
toan tp oan va kim toan vin on vi thanh vin cung thuc mt doanh
nghip kim toan hoc cung mang loi, cung hoat ng va tun thu cac chinh
sach va thu tc giam sat chung (theo quy inh tai oan 54 Chun mc kim
soat cht lng VSQC1);
(2) Gp g va tho lun voi kim toan vin on vi thanh vin v cac vn nu
trong oan 19(a) - (c) Chun mc nay;
(3) D nghi kim toan vin on vi thanh vin xac nhn bng vn bn v nhung vn
nu trong oan 19(a) - (c) Chun mc nay. h lc 04 Chun mc nay
cung cp vi d v Th xac nhn cua kim toan vin on vi thanh vin;
(4) Yu cu kim toan vin on vi thanh vin tr loi cac cu hoi v nhung vn
nu trong oan 19(a) - (c) Chun mc nay;
(5) Trao i voi cac ng nghip trong doanh nghip kim toan v kim toan vin
on vi thanh vin, hoc trao i voi bn thu ba ang tin cy co hiu bit v
kim toan vin on vi thanh vin; hoc
(6) Thu thp xac nhn cua t chuc ngh nghip ma kim toan vin on vi thanh
vin la hi vin, cac co quan co thm quyn noi cp giy chung nhn ng ky
hanh ngh cho kim toan vin on vi thanh vin, hoc cac bn thu ba khac.
Trong nhung nm tip theo, vic tim hiu v kim toan vin on vi thanh vin co
th da vao kinh nghim troc o cua nhom kim toan tp oan voi kim toan
vin on vi thanh vin. Nhom kim toan tp oan co th nghi kim toan vin
on vi thanh vin xac nhn liu co thay i gi lin quan n nhung vn nu
trong oan 19(a) - (c) Chun mc nay so voi nm troc hay khng.
A36. Khi co cac co quan giam sat c lp c thanh lp giam sat hoat
ng kim toan va cht lng kim toan, hiu bit v mi trong phap ly co th
giup nhom kim toan tp oan anh gia tinh c lp va nng lc chuyn mn cua
kim toan vin on vi thanh vin. Nhom kim toan tp oan co th thu thp thng
tin v mi trong phap ly tu kim toan vin on vi thanh vin hoc tu cac co quan
giam sat c lp.
Ch*>n m?c % cc :*y +;nh %M +Vo +Xc nghM ngh"'( cG ."0n :*an +Hn k")m ton tB( +on
(hong dn oan 19(a) Chun mc nay)
A37. Khi thc hin k")m ton ho2c sot 34t thng tin tai chinh ho2c 5o
co t" ch#nh cua on vi thanh vin cho mc ich kim toan tp oan, kim toan
vin on vi thanh vin phi tun thu chun mc va cac quy inh v ao uc ngh
nghip co lin quan n kim toan tp oan. Chun mc va cac quy inh v ao
uc ngh nghip o co th khac bit hoc co b sung thm so voi chun mc va
24
quy inh ap dng cho kim toan vin on vi thanh vin khi thc hin kim toan
theo lut inh. Vi th, nhom kim toan tp oan co th tim hiu liu kim toan vin
on vi thanh vin co hiu va tun thu y u chun mc va cac quy inh v ao
uc ngh nghip lin quan n kim toan tp oan hoan thanh trach nhim cua
minh trong cuc kim toan tp oan hay khng.
Zng .?c ch*y0n mn ca k")m ton %"0n +Dn %; thnh %"0n (hong dn oan 19(b)
Chun mc nay)
A38. D hiu bit v nng lc chuyn mn cua kim toan vin on vi
thanh vin, nhom kim toan tp oan co th xem xet liu kim toan vin on vi
thanh vin co cac c im sau y hay khng:
(1) Hiu bit y u v cac chun mc kim toan va cac chun mc khac ap dng
cho kim toan tp oan hoan thanh trach nhim cua minh trong cuc kim
toan tp oan;
(2) Co cac k nng c bit (vi d: kin thuc v nganh c thu) cn thit thc
hin kim toan hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua
mt on vi thanh vin c thu;
(3) Co hiu bit y u v khun kh v lp va trinh bay bao cao tai chinh c ap
dng hoan thanh trach nhim cua minh trong cuc kim toan tp oan
(hong dn cua Ban Giam c tp oan cho cac on vi thanh vin thong m
t cac c im cua khun kh v lp va trinh bay bao cao tai chinh c ap
dng).
`I &Jng h")* 5"Ht ca nhGm k")m ton tB( +on %M k")m ton %"0n +Dn %; thnh %"0n
(hong dn oan 20 Chun mc nay)
A39. T@ang hE( k")m ton %"0n +Dn %; thnh %"0n khng +( Xng +Ec cc y0*
cL* %M t#nh +!c .B( ."0n :*an +Hn k")m ton tB( +on thA vic nhom kim toan tp
oan tham gia vao cng vic cua kim toan vin on vi thanh vin hoc thc hin
thu tc anh gia rui ro b sung hoc thc hin cac thu tc kim toan tip theo i
voi thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin cung khng
th khc phc c thc t la kim toan vin on vi thanh vin khng m bo
c tinh c lp.
A40. Tuy nhin, voi cac cng vic nu o oan A39 Chun mc nay, nhom
kim toan tp oan co th khc phc c nhung lo ngai v nng lc chuyn mn
cua kim toan vin on vi thanh vin (vi d: thiu kin thuc v nganh c thu),
hoc kim toan vin on vi thanh vin khng hoat ng trong mi trong co th
giam sat tich cc cac kim toan vin.
A41. Khi phap lut 3* cc ^uJ .9nh kh1n2 cho -hj- tiL- c,n 3Yi cc -hGn Mi7n ^u6n c56
t*i Mi4uQ h_ !8 kim ton c56 kim ton 3i7n .8n 39 th*nh 3i7nQ nhhm kim ton t,-
.o*n ch th J7u cGu kim ton 3i7n .8n 39 th*nh 3i7n khkc -hCc 3In .P n*J )]n2
cch M,- )i7n )0n;)0n 2hi nhY ch cc th1n2 tin Mi7n ^u6n cung cp cho nhm kim
ton tp oni
MTc tHUn2 JLu (hong dn oan 21 - 23 Chun mc nay)
A42. Thdo ^uJ .9nh tAi .oAn l$ m ll Chun mc kim ton Vi4t N6m !" fn$Q kim ton
3i7n -h0i:
(a) Xac inh (khi xy dng chin lc kim toan tng th):
25
(i) Muc trong yu tng th i voi bao cao tai chinh;
(ii) Muc hoc cac muc trong yu chi tit ap dng cho cac nhom giao
dich, s d tai khon hoc thuyt minh c th nu trong trong hp c
th cua on vi c kim toan, cac nhom giao dich, s d cac tai khon
hoc thuyt minh o co sai sot voi muc thp hon muc trong yu i voi
tng th bao cao tai chinh nhng co th nh hong n quyt inh kinh
t cua ngoi su dng bao cao tai chinh;
(b) Xac inh muc trong yu thc hin.
Trong trong hp kim toan tp oan, nhom kim toan tp oan phi xac inh muc
trong yu tng th i voi bao cao tai chinh cua tp oan va muc trong yu i voi
thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin. Muc trong
yu tng th i voi bao cao tai chinh tp oan c su dng khi xy dng chin
lc kim toan tng th cua tp oan.
A43. D gim xung mt muc thp hp ly kh nng tng hp cac sai sot khng c
iu chinh va khng c phat hin trong bao cao tai chinh tp oan vt qua muc
trong yu tng th i voi bao cao tai chinh tp oan, muc trong yu i voi on vi
thanh vin phi thp hon muc trong yu tng th i voi bao cao tai chinh tp
oan. Nhom kim toan tp oan co th xac lp cac muc trong yu khac nhau i
voi cac on vi thanh vin khac nhau. Muc trong yu i voi on vi thanh vin
khng nht thit phi bng mt phn s hoc cua muc trong yu tng th i voi
bao cao tai chinh tp oan, va vi th tng hp cac muc trong yu i voi cac on
vi thanh vin khac nhau co th vt qua muc trong yu tng th i voi bao cao tai
chinh tp oan. Muc trong yu i voi on vi thanh vin c su dng khi xy
dng chin lc kim toan tng th cho .8n 39 th*nh 3i7ni
Aooi MTc tHUn2 JLu ."i 3Yi .8n 39 th*nh 3i7n .'Nc Wc .9nh cho cc .8n 39 th*nh 3i7n ch
th1n2 tin t*i ch+nh hoc bo co ti chnh .'Nc kim ton hoec !ot Wjt nh' mSt
-hGn c56 cuSc kim ton t,- .o*n thdo ^uJ .9nh tAi .oAn n#Q np/6: 3* .oAn nq
Chun mc n*Ji MTc tHUn2 JLu ."i 3Yi .8n 39 th*nh 3i7n .'Nc kim ton 3i7n .8n
39 th*nh 3i7n !X BCn2 . .nh 2i Mi4u trn2 !6i !ht hoec tOn2 hN- cc !6i !ht .'Nc
-ht hi4n nh'n2 kh1n2 .'Nc .iPu chsnhQ ch tHUn2 JLu h6J kh1n2i
A45. Ngoai muc trong yu i voi on vi thanh vin, nhom kim toan tp oan phi xac
inh muc gia tri cho cac sai sot. Cac sai sot c phat hin trong thng tin tai
chinh ho2c 5o co t" ch#nh cua on vi thanh vin co gia tri cao hon muc gia tri
nay phi .'Nc tH6o .Oi 3Yi nhhm kim ton t,- .o*ni
Ao#i TH'Rn2 hN- kim ton hoec !ot Wjt th1n2 tin t*i ch+nh hoc bo co ti chnh c56
mSt .8n 39 th*nh 3i7nQ kim ton 3i7n .8n 39 th*nh 3i7n /hoec nhhm kim ton t,-
.o*n: -h0i Wc .9nh mTc tHUn2 JLu thc hi4n t cI- .S .8n 39 th*nh 3i7ni Vi4c n*J
. gim xung mt muc thp hp ly kh nng tng hp cac sai sot khng c
iu chinh va khng c phat hin trong th1n2 tin t*i ch+nh hoc bo co ti chnh
cua on vi thanh vin vt qua muc trong yu i voi on vi thanh vin. THon2
thc tLQ nhhm kim ton t,- .o*n ch th !X BCn2 mTc tHUn2 JLu thc hi4n m* kim
ton 3i7n .8n 39 th*nh 3i7n .Z Wc .9nh . M*m mTc tHUn2 JLu ."i 3Yi .8n 39 th*nh
3i7n .h. Khi .hQ kim ton 3i7n .8n 39 th*nh 3i7n !X BCn2 mTc tHUn2 JLu ."i 3Yi
.8n 39 th*nh 3i7n . .nh 2i H5i Ho ch !6i !ht tHUn2 JLu tHon2 th1n2 tin t*i ch+nh
hoc bo co ti chnh c56 .8n 39 th*nh 3i7n 3* thiLt kL cc th5 tCc kim ton tiL-
thdo . WX M( cc H5i Ho .Z .nh 2i 3* .nh 2i Wdm Mi4u trn2 !6i !ht hoec tOn2 hN-
cc !6i !ht .Z .'Nc -ht hi4n ch tHUn2 JLu h6J kh1n2i
26
Vi4n -h- WX M( ."i 3Yi cc H5i Ho .Z .nh 2i
Uc +;nh .oV" cng %"'c (h9" th?c h"'n +" %<" thng t"n t" ch#nh ho2c 5o co t" ch#nh
ca +Dn %; thnh %"0n (hong dn oan 26 - 27 Chun mc nay)
A47. Vic nhom kim toan tp oan xac inh loai cng vic phi thc hin i voi th1n2
tin t*i ch+nh hoc bo co ti chnh cua on vi thanh vin va s tham gia cua nhom
kim toan tp oan vao cng vic cua kim toan vin on vi thanh vin chiu nh
hong cua cac yu t sau:
(a) Tm quan trong cua on vi thanh vin;
(b) Rui ro ang k co sai sot trong yu c phat hin trong bao cao
tai chinh tp oan;
(c) Danh gia cua nhom kim toan tp oan v vic thit k cac kim
soat c ap dng cho c tp oan va xac inh liu cac kim soat nay
c thc hin hay cha;
(d) Hiu bit cua nhom kim toan tp oan v kim toan vin on vi
thanh vin.
So doi y cho thy tm quan trong cua on vi thanh vin nh hong nh th
nao toi quyt inh cua nhom kim toan tp oan v loai cng vic phi thc hin
i voi th1n2 tin t*i ch+nh hoc bo co ti chnh cua on vi thanh vin.
27
28
KHuNG
Don vi thanh vin co nh
hong ang k v mt tai
chinh i voi tp oan hay
khng (Doan 26)
Cv
Thc hin kim toan hoc soat xet thng
tin tai chinh ho2c 5o co t" ch#nh cua
on vi thanh vin () (Doan 26)
Don vi thanh vin co rui ro
ang k co sai sot trong
yu i voi bao cao tai
chinh tp oan do bn cht
hay hoan cnh c th cua
on vi thanh vin hay
khng (Doan 27)
Cv
Thc hin thu tc phn tich o cp tp
oan i voi cac on vi thanh vin khng
quan trong (Doan 28)
Cv
Trao i voi
kim toan vin
on vi thanh vin
(Doan 40)
KHuNG
() Dc thc hin
bng cach su dng
muc trong yu i
voi on vi thanh
vin.
>"i 3Yi cc .8n 39 th*nh 3i7n .'Nc M6 chUn th7m%
- Thc hin kim toan hoc soat xet thng tin tai chinh ho2c 5o
co t" ch#nh cua on vi thanh vin; () hoc
- Thc hin kim toan mt hay nhiu s d tai khon, nhom giao
dich, hoc thuyt minh lin quan; hoc
- Soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua on vi
thanh vin; hoc
- Thc hin cac thu tc c th khac (Doan 29)
KHuNG
Thc hin kim toan hoc soat xet thng
tin tai chinh ho2c 5o co t" ch#nh cua
on vi thanh vin () hoc kim toan
mt hoc nhiu s d tai khon, nhom
giao dich, hoc thuyt minh lin quan
n kh nng xy ra rui ro ang k; hoc
cac thu tc kim toan c th lin quan
n kh nng xy ra cac rui ro ang k
(Doan 27)
Co thu thp c y
u bng chung kim
toan thich hp lam co
so a ra y kin kim
toan tp oan hay
khng (Doan 29)
Cac on vi thanh vin quan trong (hong dn oan 27(b) - 27(c) Chun mc nay)
A48. Nhom kim toan tp oan co th xac inh mt on vi thanh vin la quan
trong vi on vi thanh vin o co rui ro ang k co sai sot trong yu i voi bao cao
tai chinh tp oan do bn cht hoc hoan cnh c th cua on vi o. Trong hp
nay, nhom kim toan tp oan co th xac inh cac nhom giao dich, s d tai khon
hoc thuyt minh chiu nh hong cua cac rui ro ang k nay. Khi o, nhom kim
toan tp oan co th quyt inh thc hin, hoc nghi kim toan vin on vi
thanh vin chi thc hin kim toan cac nhom giao dich, s d tai khon hoc
thuyt minh o. Vi d, trong trong hp m t tai oan A6 Chun mc nay, vic
k")m ton ho2c sot 34t thng tin tai chinh ho2c 5o co t" ch#nh cua on vi
thanh vin co th chi gioi han o vic kim toan cac nhom giao dich, s d tai
khon va thuyt minh bi nh hong boi hoat ng kinh doanh ngoai hi cua on vi
thanh vin o. Trong hp nhom kim toan tp oan nghi kim toan vin on vi
thanh vin thc hin kim toan mt hoc nhiu nhom giao dich, s d tai khon
hoc thuyt minh c th, vic trao i thng tin cua nhom kim toan tp oan (xem
oan 40 Chun mc nay) phi tinh n thc t la nhiu khon mc trong bao cao
tai chinh co lin quan voi nhau.
A49. Nhom kim toan tp oan co th thit k cac thu tc kim toan xu ly rui
ro ang k co sai sot trong yu trong bao cao tai chinh tp oan. Vi d, trong hp
co rui ro ang k la hang tn kho bi li thoi, nhom kim toan tp oan co th thc
hin, hoc nghi kim toan vin on vi thanh vin thc hin cac thu tc kim
toan c th i voi vic anh gia hang tn kho tai on vi thanh vin nm giu mt
khi lng lon hang tn kho co kh nng bi li thoi mc du on vi thanh vin o
khng phi la on vi thanh vin quan trong.
Cac on vi thanh vin khng quan trong (hong dn oan 28 - 29 Chun mc nay)
A50. Tuy thuc vao hoan cnh c th cua cuc kim toan, thng tin tai chinh
ho2c 5o co t" ch#nh cua cac on vi thanh vin co th c tng hp o nhiu cp
khac nhau cho mc ich thc hin cac thu tc phn tich. Kt qu cua cac thu
tc phn tich chung thc cho cac kt lun cua nhom kim toan tp oan rng
khng co rui ro ang k co sai sot trong yu nao cua thng tin tai chinh ho2c 5o
co t" ch#nh c tng hp cua cac on vi thanh vin khng quan trong.
A51. Quyt inh cua nhom kim toan tp oan v vic chon bao nhiu on vi
thanh vin theo quy inh tai oan 29 Chun mc nay, chon nhung on vi thanh
vin nao va loai cng vic phi thc hin i voi thng tin tai chinh ho2c 5o co
t" ch#nh cua tung on vi thanh vin c la chon co th chiu nh hong cua cac
yu t sau:
(1) ham vi cua bng chung kim toan ky vong s thu thp c tu thng tin tai
chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin quan trong;
(2) Don vi thanh vin moi c thanh lp hay c mua lai;
(3) Co nhung thay i ang k o on vi thanh vin hay khng;
(4) Kim toan ni b thc hin cng vic tai on vi thanh vin hay cha va nh
hong cua cng vic o n cuc kim toan tp oan;
(5) Cac on vi thanh vin co ap dng cac h thng va quy trinh chung khng;
(6) Tinh huu hiu cua cac hoat ng kim soat c ap dng cho c tp oan;
29
(7) Cac bin ng bt thong c phat hin nho cac thu tc phn tich c thc
hin o cp tp oan;
(8) nh hong ang k v mt tai chinh hoc rui ro cua on vi thanh vin o so
voi cac on vi thanh vin khac cung loai;
(9) Don vi thanh vin o co phi la i tng phi kim toan bt buc theo phap
lut va cac quy inh hay vi mt ly do khac.
Khi la chon cac on vi thanh vin khng :*an t@-ngF vic a vao mt
yu t khng th d oan troc co th lam tng kh nng phat hin sai sot trong
yu i voi thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin.
Vic la chon cac on vi thanh vin thong c thay i theo chu ky.
A52. Vic soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua mt on vi thanh vin
co th c thc hin theo Ch*>n m?c %M sot 34t s 2400 (/`ot 34t 5o co t"
ch#nh1$ ho2c Ch*>n m?c %M sot 34t s 2410 (/`ot 34t 5o co t" ch#nh g"Ka
n"0n +!1$
(

)
F tuy theo tung trong hp. Nhom kim toan tp oan cung co th thc
hin thm cac thu tc b sung h tr cho vic soat xet. ((b$ Uem gh" chc tV"
c*" Ch*>n m?c ny$7
A53. Nh hong dn tai oan A13 Chun mc nay, mt tp oan co th chi bao gm
cac on vi thanh vin khng quan trong. Trong hp nay, nhom kim toan tp
oan co th thu thp c y u bng chung kim toan thich hp lam co so
a ra y kin kim toan tp oan thng qua vic xac inh loai cng vic phi thc
hin i voi thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin
theo quy inh tai oan 29 Chun mc nay. Nhom kim toan tp oan kho co kh
nng thu thp c y u bng chung kim toan thich hp lam co so a ra y
kin kim toan nu nhom kim toan tp oan hoc kim toan vin on vi thanh
vin chi thu nghim cac kim soat c ap dng cho c tp oan va thc hin cac
thu tc phn tich i voi thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi
thanh vin.
Tham g"a %o cng %"'c ca k")m ton %"0n +Dn %; thnh %"0n (hong dn oan 30 - 31
Chun mc nay)
A54. Cac yu t co th nh hong n s tham gia cua nhom kim toan tp oan vao
cng vic cua kim toan vin on vi thanh vin bao gm:
(a) Tm quan trong cua on vi thanh vin;
(b) Rui ro ang k co sai sot trong yu c phat hin i voi bao cao tai
chinh cua tp oan;
(c) Hiu bit cua nhom kim toan tp oan v kim toan vin on vi thanh vin.
Trong hp mt on vi thanh vin la quan trong hoc phat hin c cac rui ro
ang k, nhom kim toan tp oan phi thc hin cac thu tc c quy inh
trong oan 30 - 31 Chun mc nay. Trong hp on vi thanh vin khng quan
trong, ni dung, lich trinh va pham vi tham gia cua nhom kim toan tp oan vao
cng vic cua kim toan vin on vi thanh vin s thay i da trn hiu bit cua
nhom kim toan tp oan v kim toan vin on vi thanh vin o. Vic xac inh
on vi thanh vin khng phi la on vi thanh vin quan trong s tro nn thu yu
khi nhom kim toan tp oan lo ngai v nng lc chuyn mn cua kim toan vin
on vi thanh vin. Vi d, mt on vi thanh vin khng c coi la quan trong
30
nhng nhom kim toan tp oan vn co th quyt inh tham gia vao vic anh gia
rui ro cua kim toan vin on vi thanh vin, vi nhom kim toan tp oan lo ngai v
nng lc chuyn mn cua kim toan vin on vi thanh vin (vi d, thiu nhung
hiu bit v nganh c thu), hoc kim toan vin on vi thanh vin khng hoat
ng trong mi trong phap ly cht ch co th giam sat tich cc cac kim toan
vin.
A55. Da trn hiu bit cua nhom kim toan tp oan v kim toan vin on vi thanh
vin, cac hinh thuc tham gia vao cng vic cua kim toan vin on vi thanh vin
ngoai cac hinh thuc quy inh trong oan 30 - 31 va 42 Chun mc nay, bao gm:
(a) Hop voi Ban Giam c on vi thanh vin hoc cac kim toan vin
on vi thanh vin tim hiu v on vi thanh vin va mi trong hoat ng
cua on vi;
(b) Soat xet chin lc kim toan tng th va k hoach kim toan cua
kim toan vin on vi thanh vin;
(c) Thc hin cac thu tc anh gia rui ro phat hin va anh gia cac
rui ro co sai sot trong yu tai on vi thanh vin. Cac thu tc nay co th c
thc hin cung voi kim toan vin on vi thanh vin hoc do nhom kim toan
tp oan thc hin;
(d) Thit k va thc hin cac thu tc kim toan tip theo. Cac thu tc
nay co th c thit k va thc hin cung voi kim toan vin on vi thanh
vin hoc do nhom kim toan tp oan thc hin;
(e) Tham d vao cuc hop tng kt hoc cac cuc hop quan trong khac
giua kim toan vin on vi thanh vin va Ban Giam c on vi thanh vin;
(I) Soat xet nhung phn co lin quan khac cua tai liu, h so kim toan
cua kim toan vin on vi thanh vin.
<uJ tHKnh hN- nhIt
Cc 5ct ton +"M* chdnh % (h,n .oV" .V" kh" hE( nhQt (hong dn oan 34 Chun mc
nay)
A56. Quy trinh hp nht co th yu cu phi iu chinh lai cac s liu bao cao trong
bao cao tai chinh tp oan ma khng qua h thng xu ly giao dich thng thong,
va co th khng phi la i tng cua cac kim soat ni b nh cac thng tin tai
chinh khac. Danh gia cua nhom kim toan tp oan v tinh thich hp, tinh y u
va tinh chinh xac cua cac but toan iu chinh co th bao gm:
(1) Danh gia liu cac but toan iu chinh quan trong co phn anh phu hp v cac
s kin va giao dich lin quan hay khng;
(2) Xac inh liu cac but toan iu chinh quan trong c tinh toan va xu ly
chinh xac va c Ban Giam c tp oan va Ban Giam c on vi thanh
vin (trong pham vi phu hp) ph duyt hay cha;
(3) Xac inh liu cac but toan iu chinh quan trong co u chung tu phu hp
chung minh va co c ghi chep y u hay khng;
(4) Kim tra vic i chiu va loai tru cac giao dich trong ni b tp oan, li
nhun cha thc hin, cac s d tai khon trong ni b tp oan.
31
TH6o .Oi 3Yi kim ton 3i7n .8n 39 th*nh 3i7n (hong dn oan 40 - 41 Chun mc
nay)
A57. Nu khng co s trao i thng tin hai chiu hiu qu giua nhom kim toan
tp oan va kim toan vin on vi thanh vin, co th xy ra rui ro la nhom kim
toan tp oan khng thu thp c y u bng chung kim toan thich hp lam
co so cho y kin kim toan tp oan. Vic trao i r rang va kip thoi v cac yu
cu cua nhom kim toan tp oan s hinh thanh co so cho s trao i thng tin hai
chiu hiu qu giua nhom kim toan tp oan va kim toan vin on vi thanh vin.
A58. Cac yu cu cua nhom kim toan tp oan thong c trao i voi kim
toan vin on vi thanh vin thng qua 'Th hong dn. h lc 05 cua Chun
mc nay hong dn cac vn c yu cu trao i va b sung co th c trinh
bay trong Th hong dn. Vic trao i cua kim toan vin on vi thanh vin voi
nhom kim toan tp oan thong c thc hin bng bin bn hoc bao cao v
cng vic thc hin. Tuy nhin, vic trao i giua nhom kim toan tp oan va
kim toan vin on vi thanh vin co th khng nht thit phi bng vn bn. Vi d,
nhom kim toan tp oan co th gp kim toan vin on vi thanh vin tho lun
v cac rui ro ang k c phat hin hoc soat xet nhung phn co lin quan cua
tai liu, h so kim toan cua kim toan vin on vi thanh vin. Tuy nhin, nhung
yu cu v tai liu, h so cua Chun mc nay va cac chun mc kim toan Vit
Nam khac vn c ap dng.
A59. Vi d, khi hp tac voi nhom kim toan tp oan, kim toan vin on vi
thanh vin s cung cp cho nhom kim toan tp oan quyn tip cn voi tai liu,
h so kim toan lin quan nu phap lut va cac quy inh cho phep.
A60. Khi mt thanh vin cua nhom kim toan tp oan cung la kim toan vin
on vi thanh vin, mc tiu cua nhom kim toan tp oan la trao i r rang voi
kim toan vin on vi thanh vin co th at c bng cac hinh thuc khac ngoai
vic trao i bng vn bn c th. Vi d:
(1) Vic kim toan vin on vi thanh vin c tip cn voi chin lc kim toan
tng th va k hoach kim toan co th c coi la y u theo quy inh tai
oan 40 Chun mc nay v trao i theo yu cu cua nhom kim toan tp
oan;
(2) Vic nhom kim toan tp oan c soat xet tai liu, h so kim toan cua kim
toan vin on vi thanh vin co th c coi la y u theo quy inh tai oan
41 Chun mc nay v trao i cac vn lin quan n kt lun cua nhom
kim toan tp oan.
>nh 2i t+nh .GJ .5 3* th+ch hN- c56 )]n2 chTn2 kim ton thu th,- .'Nc
`ot 34t t" ."'*F hO sD k")m ton ca k")m ton %"0n +Dn %; thnh %"0n (hong dn oan
42(b) Chun mc nay)
A61. Vic xac inh nhung tai liu nao trong tai liu, h so kim toan cua
kim toan vin on vi thanh vin la co lin quan n cuc kim toan tp oan co
th thay i tuy theo tung trong hp. Thng thong, cac tai liu cn tp trung
soat xet s la cac tai liu, h so kim toan lin quan n cac rui ro ang k co sai
sot trong yu trong bao cao tai chinh tp oan. ham vi soat xet co th bi nh
hong boi thc t la tai liu, h so kim toan cua kim toan vin on vi thanh vin
c doanh nghip kim toan on vi thanh vin soat xet hay cha.
32
T#nh +Ly + % th#ch hE( ca 5Wng chXng k")m ton (hong dn oan 44 - 45
Chun mc nay)
A62. Nu nhom kim toan tp oan kt lun rng cha thu thp c y
u bng chung kim toan thich hp lam co so cho y kin kim toan tp oan,
nhom kim toan tp oan co th yu cu kim toan vin on vi thanh vin thc
hin cac thu tc b sung. Nu vic nay khng kh thi, nhom kim toan tp oan co
th thc hin cac thu tc ring cua nhom i voi thng tin tai chinh ho2c 5o co
t" ch#nh cua on vi thanh vin.
A63. Danh gia cua thanh vin Ban Giam c ph trach tng th cuc kim
toan tp oan v nh hong tng hp cua cac sai sot (k c sai sot c nhom
kim toan tp oan phat hin va c kim toan vin on vi thanh vin thng bao)
cho phep thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan
xac inh liu tng th bao cao tai chinh tp oan co sai sot trong yu hay khng.
TH6o .Oi 3Yi V6n Gim ."c 3* V6n ^u0n tH9 t,- .o*n
T@ao +S" %<" Ban T"m +c tB( +on (hong dn oan 46 - 48 Chun mc nay)
A64. Doan 40 - 42 Chun mc kim toan Vit Nam s 240 quy inh v
vic trao i v gian ln voi Ban Giam c on vi c kim toan va nu Ban
Giam c on vi co lin quan n gian ln thi phi trao i voi Ban qun tri on
vi.
A65. Ban Giam c tp oan co th cn giu bi mt nhung thng tin nhay
cm trong yu nht inh. Vi d v cac vn co th quan trong i voi bao cao tai
chinh cua on vi thanh vin ma Ban Giam c on vi thanh vin co th khng
nhn bit c bao gm:
(1) Kh nng xy ra kin tng va tranh chp;
(2) K hoach ct gim cac tai sn quan trong;
(3) Cac s kin phat sinh sau ngay kt thuc ky k toan;
(4) Cac thoa thun phap ly quan trong.
T@ao +S" %<" Ban :*9n t@; tB( +on (hong dn oan 49 Chun mc nay)
A66. Cac vn ma nhom kim toan tp oan trao i voi Ban qun tri tp oan
co th bao gm c cac vn c kim toan vin on vi thanh vin thng bao
cho nhom kim toan tp oan ma nhom kim toan tp oan xet thy o la cac vn
quan trong thuc trach nhim cua Ban qun tri tp oan. Vic trao i voi Ban
qun tri tp oan din ra tai nhung thoi im khac nhau trong sut qua trinh kim
toan tp oan. Vi d, cac vn quy inh trong oan 49(a) - (b) Chun mc nay co
th c trao i sau khi nhom kim toan tp oan xac inh cng vic cn thc
hin i voi thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin.
Mt khac, vn quy inh trong oan 49(c) Chun mc nay co th c trao i
khi kt thuc cuc kim toan va cac vn c nu trong oan 49(d) - (e) Chun
mc nay co th c trao i khi cac vn o phat sinh.
Th" chce
(
b
$
Ch*>n m?c %M sot 34t s 2400 % s 2410 n0* tV" +oVn ^f2 Ch*>n
m?c ny sg +Ec 5an hnh sa*7
33
@hC MCc $l
(Hong dn oan A19 Chun mc nay)
Vw Fc Vx y KIzN KIM TON F{NG NGO{I T|} KHI NHvM KIM TON
T~@ >ON KHuNG TH THU TH~@ >= > VNG CHNG KIM
TON THwCH H@ > &M C CHO y KIzN KIM TON T~@
>ON
Trong vi d nay, nhom kim toan tp oan khng th thu thp c y u bng chung
kim toan thich hp lin quan n mt on vi thanh vin quan trong c hach toan theo
phong phap vn chu so huu (c ghi nhn voi gia tri 15 ty ng trong Bng cn i k
toan co tng gia tri tai sn la 60 ty ng) vi nhom kim toan tp oan khng c tip
cn voi tai liu, s k toan, Ban Giam c hoc kim toan vin cua on vi thanh vin.
Nhom kim toan tp oan xem xet bao cao tai chinh tai ngay 31/12/20x1 c
kim toan va bao cao kim toan v bao cao tai chinh cua on vi thanh vin, va xem xet
cac thng tin tai chinh lin quan n on vi thanh vin do Ban Giam c tp oan cung
cp.
Theo xet oan cua thanh vin Ban Giam c ph trach tng th cuc kim toan tp oan,
nh hong cua vic khng th thu thp y u bng chung kim toan thich hp i voi
bao cao tai chinh tp oan la trong yu, nhng khng lan toa.
C1n2 tJ kim ton i
>96 chsQ .i4n thoAiQ 6Wiii
S: ... /20x2
VO CO KIM TON >EC &~@
Knh gi: Ngoi nhn bao cao kim toan
Vo co kim ton 3P )o co t*i ch+nh hN- nhIt

Chung ti kim toan bao cao tai chinh hp nht km theo cua Tp oan ABC
va cac cng ty con, +Ec .B( ngyh7F tR t@angh+Hn t@anghF bao gm Bng cn
i k toan hp nht tai ngay 31/12/20x1, Bao cao kt qu hoat ng kinh
doanh hp nht, Bao cao thay i vn chu so huu hp nht (nu co), Bao cao
lu chuyn tin t hp nht cho nm tai chinh kt thuc cung ngay va Bn thuyt
minh bao cao tai chinh hp nht.
Trch nhim ca an !im "c
Ban Giam c Tp oan chiu trach nhim v vic lp va trinh bay trung thc va
hp ly bao cao tai chinh hp nht cua Tp oan theo cac chun mc k toan, ch
k toan (doanh nghip) Vit Nam va cac quy inh phap ly co lin quan n
vic lp va trinh bay bao cao tai chinh hp nht va chiu trach nhim v kim
soat ni b ma Ban Giam c xac inh la cn thit m bo cho vic lp va
trinh bay bao cao tai chinh hp nht khng co sai sot trong yu do gian ln hoc
nhm ln.
34
Trch nhim ca Kim ton #i$n
Trach nhim cua chung ti la a ra y kin v bao cao tai chinh hp nht da
trn kt qu cua cuc kim toan. Chung ti tin hanh kim toan theo cac
chun mc kim toan Vit Nam. Cac chun mc nay yu cu chung ti phi
tun thu chun mc va cac quy inh v ao uc ngh nghip, lp k hoach va
thc hin vic kim toan at c s m bo hp ly v vic liu bao cao tai
chinh hp nht cua Tp oan co con sai sot trong yu hay khng.
Cng vic kim toan bao gm thc hin cac thu tc nhm thu thp cac bng
chung kim toan v cac s liu va thuyt minh trn bao cao tai chinh hp nht.
Cac thu tc kim toan c la chon da trn xet oan cua kim toan vin, bao
gm anh gia rui ro co sai sot trong yu trong bao cao tai chinh hp nht do
gian ln hoc nhm ln. Khi thc hin anh gia cac rui ro nay, kim toan vin
xem xet kim soat ni b cua Tp oan lin quan n vic lp va trinh bay bao
cao tai chinh hp nht trung thc, hp ly nhm thit k cac thu tc kim toan
phu hp voi tinh hinh thc t, tuy nhin khng nhm mc ich a ra y kin v
hiu qu cua kim soat ni b cua Tp oan. Cng vic kim toan cung bao gm
anh gia tinh thich hp cua cac chinh sach k toan c ap dng va tinh hp ly
cua cac oc tinh k toan cua Ban Giam c Tp oan cung nh anh gia vic
trinh bay tng th bao cao tai chinh hp nht.
Chung ti tin tong rng cac bng chung kim toan ma chung ti thu thp
c la y u va thich hp lam co so cho y kin kim toan ngoai tru cua
chung ti.
%& '( ca ) ki*n kim ton ngo+i tr,
Khon u t cua Tp oan ABC vao Cng ty XY, mt cng ty lin doanh voi
noc ngoai c mua lai trong nm va c hach toan theo phong phap vn
chu so huu, c ghi nhn voi gia tri la 15 ty ng trn Bng cn i k toan
hp nht tai ngay 31/12/20x1, va phn so huu cua Tp oan ABC trong khon
thu nhp rong la 1 ty ng cua XY c bao gm trong Bao cao kt qu hoat
ng kinh doanh hp nht cua Tp oan cho nm tai chinh kt thuc cung ngay.
Chung ti khng th thu thp c y u bng chung thich hp v gia tri ghi
s cua khon u t cua Tp oan ABC vao Cng ty XY tai ngay 31/12/20x1
cung nh phn so huu cua Tp oan ABC trong khon thu nhp rong cua Cng
ty XY cho nm o vi chung ti khng c tip cn voi thng tin tai chinh va
bao cao tai chinh, Ban Giam c va kim toan vin cua Cng ty XY. Do o,
chung ti khng th xac inh liu co cn thit phi iu chinh cac s liu nay
hay khng.
- ki*n kim ton ngo+i tr,
Theo y kin cua chung ti, ngoai tru nhung nh hong (nu co) cua vn c
nu trong oan 'Co so cua y kin kim toan ngoai tru, bao cao tai chinh hp
nht phn anh trung thc va hp ly, trn cac khia canh trong yu, tinh hinh
tai chinh cua Tp oan ABC va cac cng ty con tai ngay 31/12/20x1, cung nh
kt qu hoat ng kinh doanh va tinh hinh lu chuyn tin t cho nm tai chinh
kt thuc cung ngay, phu hp voi cac chun mc k toan, ch k toan (doanh
35
nghip) Vit Nam va cac quy inh phap ly co lin quan n vic lp va trinh bay
bao cao tai chinh hp nht.
Vo co 3P cc J7u cGu khc c56 -h- Mu,t 3* cc ^uJ .9nh
Hinh thuc va ni dung cua mc nay cua bao cao kim toan s thay i tuy
thuc vao cac trach nhim bao cao khac cua kim toan vin.
(Ha Ni), ngay...thang...nm...
C1n2 tJ kim ton ii
Tng Giam c
(ChK kNF h- % t0nF +Gng &Q*$
S Giy CN DKHN kim toan: Kim
ton 3i7n
(Ho va tn, chu ky)
Kim toan vin
(ChK kNF h- % t0n$
S Giy CN DKHN kim toan:

Nu theo xet oan cua thanh vin Ban Giam c ph trach tng th cuc kim toan tp
oan, nh hong cua vic khng th thu thp c y u bng chung kim toan thich
hp i voi bao cao tai chinh tp oan la trong yu va lan toa, thanh vin Ban Giam c
ph trach tng th cuc kim toan tp oan phi tu chi a ra y kin theo quy inh va
hong dn cua Chun mc kim toan Vit Nam s 705.
36
@hC MCc $n
(Hong dn oan A23 Chun mc nay)
Vw Fc Vx CC VN >x M NHvM KIM TON T~@ >ON Cv TH TM HIU
Vi d sau y bao gm cac vn ma nhom kim toan tp oan co th tim hiu, tuy
nhin, khng phi tt c cac vn nay u lin quan n moi cuc kim toan tp oan
va cac vi d nay cung co th cha hoan toan y u.
Cac kim soat c ap dng cho c tp oan
1. Cac kim soat c ap dng cho c tp oan co th bao gm
s kt hp cua cac kim soat sau:
(1) Cac cuc hop thong xuyn giua Ban Giam c tp oan va Ban Giam c
on vi thanh vin tho lun vic phat trin kinh doanh va anh gia kt qu
hoat ng;
(2) Giam sat hoat ng va kt qu tai chinh cua cac on vi thanh vin, bao gm
cac thu tc bao cao thong xuyn; iu nay giup Ban Giam c tp oan
giam sat kt qu hoat ng thc t cua cac on vi thanh vin so voi k hoach
va co nhung bin phap thich hp;
(3) Quy trinh anh gia rui ro cua Ban Giam c tp oan, bao gm xac inh, phn
tich va qun ly cac rui ro kinh doanh, k c rui ro do gian ln, co th dn n
sai sot trong yu trong bao cao tai chinh tp oan;
(4) Giam sat, kim soat, i chiu va loai tru cac giao dich trong ni b tp oan,
li nhun cha thc hin va cac s d tai khon trong ni b tp oan;
(5) Quy trinh giam sat tinh kip thoi va anh gia tinh chinh xac va tinh y u cua
thng tin tai chinh % 5o co t" ch#nh nhn c tu cac on vi thanh vin;
(6) H thng cng ngh thng tin trung tm c kim soat boi cung mt h thng
kim soat cng ngh thng tin chung cho toan b hoc mt phn tp oan;
(7) Cac hoat ng kim soat trong mt h thng cng ngh thng tin chung cho
toan b hoc mt s on vi thanh vin;
(8) Giam sat cac kim soat, bao gm cac hoat ng cua kim toan ni b va cac
chong trinh t anh gia;
(9) Cac chinh sach va thu tc nht quan, bao gm cm nang hong dn cac thu tc
lp va trinh bay bao cao tai chinh tp oan;
(10) Cac chong trinh ap dng cho c tp oan nh chun mc ao uc ngh
nghip va cac chong trinh ngn ngua gian ln;
(11) S phn cng quyn han va trach nhim cho Ban Giam c on vi thanh
vin.
2. Vi d, kim toan ni b co th c coi la mt phn cua cac
kim soat c ap dng cho c tp oan khi chuc nng kim toan ni b c
thc hin tp trung. Doan 09 Chun mc kim toan Vit Nam s 610 quy inh v
vic anh gia cua nhom kim toan tp oan v nng lc va tinh khach quan cua
kim toan vin ni b khi nhom kim toan tp oan d inh su dng cng vic cua
kim toan vin ni b.
37
Quy trinh hp nht
3. Hiu bit cua nhom kim toan tp oan v quy trinh hp nht
co th bao gm cac vn sau:
Cac vn lin quan n khun kh v lp va trinh bay bao cao tai chinh c ap
dng:
(1) Muc hiu bit cua Ban Giam c on vi thanh vin v khun kh v lp
va trinh bay bao cao tai chinh c ap dng;
(2) Quy trinh xac inh va hach toan k toan cho cac on vi thanh vin theo
khun kh v lp va trinh bay bao cao tai chinh c ap dng;
(3) Quy trinh xac inh cac b phn bao cao cho mc ich bao cao b phn theo
khun kh v lp va trinh bay bao cao tai chinh c ap dng;
(4) Quy trinh xac inh cac mi quan h va giao dich voi cac bn lin quan cho
mc ich bao cao theo khun kh v lp va trinh bay bao cao tai chinh c
ap dng;
(5) Cac chinh sach k toan c ap dng cho vic lp va trinh bay bao cao tai
chinh tp oan, cac thay i so voi nm tai chinh troc va cac thay i la kt
qu do vic ap dng cac chun mc moi hoc c sua i theo khun kh
v lp va trinh bay bao cao tai chinh c ap dng;
(6) Cac thu tc xu ly i voi trong hp on vi thanh vin co ky k toan nm
khac voi ky k toan nm cua tp oan.
Cac vn lin quan n quy trinh hp nht:
(7) Quy trinh Ban Giam c tp oan tim hiu v cac chinh sach k toan c
cac on vi thanh vin ap dng, va nu co th, m bo rng cac chinh sach k
toan nht quan c ap dng cho vic lp thng tin tai chinh ho2c 5o co
t" ch#nh cua cac on vi thanh vin su dng cho bao cao tai chinh hp nht
cua tp oan, va m bo rng nhung khac bit trong cac chinh sach k toan
c xac inh va iu chinh khi cn thit theo quy inh cua khun kh v lp
va trinh bay bao cao tai chinh c ap dng. Cac chinh sach k toan nht
quan la cac nguyn tc, co so, quy oc, quy inh va thng l c th c tp
oan ap dng, da trn khun kh v lp va trinh bay bao cao tai chinh c
ap dng, ma cac on vi thanh vin su dng cac chinh sach nay bao cao cac
giao dich tong t mt cach nht quan. Cac chinh sach nay thong c m
t trong cm nang hong dn cac thu tc lp va trinh bay bao cao tai chinh va
b bao cao mu do Ban Giam c tp oan phat hanh;
(8) Quy trinh cua Ban Giam c tp oan m bo cac on vi thanh vin lp
va trinh bay bao cao tai chinh y u, chinh xac va kip thoi phc v cho vic
hp nht;
(9) Quy trinh quy i thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi
thanh vin co on vi tin t khac theo on vi tin t cua bao cao tai chinh tp
oan;
(10) Cach thuc t chuc cng ngh thng tin cho vic hp nht, bao gm cac giai
oan thu cng va t ng cua quy trinh va cac kim soat thu cng va t ng
tai cac giai oan khac nhau cua quy trinh hp nht;
38
(11) Quy trinh Ban Giam c tp oan thu thp thng tin v cac s kin phat sinh
sau ngay kt thuc ky k toan.
Cac vn lin quan n cac but toan iu chinh hp nht:
(12) Quy trinh ghi chep cac but toan iu chinh hp nht, bao gm vic lp, ph
duyt va xu ly cac but toan ghi s co lin quan va kinh nghim cua nhung
ngoi chiu trach nhim v vic hp nht;
(13) Cac but toan iu chinh hp nht theo yu cu cua khun kh v lp va trinh
bay bao cao tai chinh c ap dng;
(14) Ly do kinh t cua cac s kin va giao dich lam phat sinh cac but toan iu
chinh hp nht;
(15) Tn sut, bn cht va quy m cua cac giao dich giua cac on vi thanh vin;
(16) Cac thu tc giam sat, kim soat, i chiu va loai tru cac giao dich trong ni
b tp oan, cac khon li nhun cha thc hin va cac s d tai khon trong
ni b tp oan;
(17) Cac boc thc hin xac inh gia tri hp ly cua tai sn c mua va cac
khon n phi tr, cac thu tc phn b li th thong mai (khi thich hp) va
kim tra tn tht li th thong mai, theo khun kh v lp va trinh bay bao
cao tai chinh c ap dng;
(18) Cac thoa thun voi mt c ng chi phi hoc cac c ng thiu s lin quan
n cac khon l cua mt on vi thanh vin (vi d, nghia v cua c ng
thiu s trong vic bu p cac khon l nay).
39
@hC MCc $f
(Hong dn oan A30 Chun mc nay)
Vw Fc Vx CC >IxU KIN HOC KIN Cv TH CHO TH= |I |O Cv
AI vT T|NG =zU T|ONG VO CO TI CHwNH T~@ >ON
Vi d sau y bao gm cac iu kin hoc s kin; tuy nhin, khng phi tt c cac iu
kin hoc s kin u lin quan n moi cuc kim toan tp oan va cac vi d nay cung
co th cha hoan toan y u.
(1) Co cu tp oan phuc tap, c bit la khi thong xuyn co cac giao dich mua ban,
gii th hoc tai co cu t chuc;
(2) Co cu qun tri doanh nghip khng tt, bao gm cac quy trinh ra quyt inh khng
minh bach;
(3) Khng co cac kim soat c ap dng cho c tp oan hoc cac kim soat o khng
hiu qu, k c trong hp khng co u thng tin cua Ban Giam c tp oan v
vic giam sat va kt qu giam sat hoat ng cua cac on vi thanh vin;
(4) Cac on vi thanh vin ang hoat ng tai noc ngoai - noi co th gp phi cac yu
t nh co s can thip bt thong cua Chinh phu vao cac linh vc nh thong mai
va chinh sach tai khoa, cac han ch v tin t va chi tr c tuc va cac bin ng v ty
gia hi oai;
(5) Hoat ng kinh doanh cua cac on vi thanh vin chua ng rui ro cao nh co cac
hp ng dai han hoc hp ng mua ban cng c tai chinh moi hoc phuc tap;
(6) Nhung vn khng chc chn lin quan n thng tin tai chinh ho2c 5o co t"
ch#nh cua cac on vi thanh vin phi c tng hp trong bao cao tai chinh tp oan
theo khun kh v lp va trinh bay bao cao tai chinh c ap dng, vi d liu co tn
tai cac on vi co mc ich c bit hoc on vi khng kinh doanh hay khng va
thng tin cua cac on vi o co cn c tng hp hay hp nht trong bao cao tai
chinh tp oan hay khng;
(7) Cac mi quan h va giao dich bt thong voi cac bn lin quan;
(8) Troc y co trong hp s d cua cac tai khon giua cac on vi trong ni b tp
oan khng khop nhau hoc khng c i chiu khi hp nht;
(9) S tn tai cua cac giao dich phuc tap c hach toan tai nhiu on vi thanh vin;
(10) Cac chinh sach k toan ma cac on vi thanh vin ap dng khng nht quan voi cac
chinh sach k toan ap dng cho bao cao tai chinh tp oan;
(11) Vic cac on vi thanh vin co thoi im kt thuc nm tai chinh khac nhau co th bi
li dng lam sai lch thoi im cua cac giao dich;
(12) Troc y co trong hp but toan iu chinh hp nht khng c ph duyt
hoc but toan iu chinh hp nht khng y u;
(13) Lp k hoach v thu co li cho tp oan, hoc co cac giao dich lon lam tng li
nhun trong cac on vi c hong u i v thu;
(14) Thong xuyn thay i kim toan vin thc hin kim toan bao cao tai chinh cua
on vi thanh vin.
40
@hC MCc $o
(Hong dn oan A35 Chun mc nay)
Vw Fc Vx TH` C NH~N CA KIM TON VIN >N V? THNH VIN
Doi y khng phi la mu 'Th xac nhn chun. Th xac nhn cua kim toan vin
on vi thanh vin nay co th khac voi th xac nhn cua kim toan vin on vi thanh vin
khac va co th khac nhau giua ky nay voi ky khac.
Th xac nhn thong c thu thp troc khi nhom kim toan tp oan bt u xem xet
thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin.
C1n2 tJ kim ton = (Cng ty k")m ton +Dn %; thnh %"0n$
>96 chsQ .i4n thoAiQ 6W
TH` C NH~N
8#nh gI"e ng/Ba thanh vin Ban Giam c
ph trach tng th cuc kim toan tp oan
Th xac nhn nay c cung cp phc v cuc kim toan bao cao tai chinh tp oan
cua tn cng ty me cho nm tai chinh kt thuc ngay thang nm nhm mc ich
a ra y kin v vic liu bao cao tai chinh hE( nhQt (tng hp) cua tp oan co phn anh
trung thc va hp ly, trn cac khia canh trong yu tinh hinh tai chinh cua tp oan tai
ngay thang nm, cung nh kt qu hoat ng kinh doanh va tinh hinh lu
chuyn tin t cho nm tai chinh kt thuc cung ngay, phu hp voi khun kh v lp va
trinh bay bao cao tai chinh c ap dng hay khng.
Chung ti xac nhn nhn c hong dn cua ng/Ba vao ngaythangnm,
trong o nghi chung ti thc hin cac cng vic c th i voi thng tin tai chinh ho2c
5o co t" ch#nh cua tn on vi thanh vin cho nm tai chinh kt thuc ngay thang
nm.
Chung ti xac nhn rng:
1. Chung ti +9m 59o tun thu cac hong dn, tru cac hong dn nu c th cac
hong dn vi cac ly do sau y nu c th ly do;
2. Cac hong dn r rang va chung ti hiu cac hong dn o, tru cac hong dn
sau y nghi ng/Ba lam r thm nu c th cac hong dn;
3. Chung ti s hp tac voi ng/Ba va ng y ng/Ba tip cn cac tai liu, h so
kim toan co lin quan.
Chung ti thua nhn rng:
1. Thng tin tai chinh ho2c 5o co t" ch#nh cua tn on vi thanh vin s c bao
gm trong bao cao tai chinh tp oan cua tn cng ty me.
41
2. ng/Ba co th cn thit phi tham gia trc tip vao cng vic ma ng/Ba nghi
chung ti thc hin i voi thng tin tai chinh ho2c 5o co t" ch#nh cua tn on
vi thanh vin cho nm tai chinh kt thuc ngay, thang, nm.
3. ng/Ba d inh anh gia va, nu thy thich hp, su dng kt qu cng vic cua
chung ti cho mc ich kim toan bao cao tai chinh tp oan cua tn tp oan.
Lin quan n cng vic ma chung ti s thc hin i voi thng tin tai chinh ho2c 5o
co t" ch#nh cua tn on vi thanh vin, mt m t on vi thanh vin o, vi d, cng ty
con do cng ty me so huu toan b, cng ty con, cng ty lin doanh, cng ty nhn u t
c hach toan theo phong phap vn chu so huu hoc phong phap gia gc cua tn
cng ty me, chung ti xac nhn nhung im sau y:
1. Chung ti hiu y u v nu r chun mc va cac quy inh v ao uc ngh
nghip co lin quan hoan thanh trach nhim cua chung ti trong vic kim toan
bao cao tai chinh tp oan va chung ti s tun thu cac quy inh o. C th la, i
voi tn cng ty me va cac on vi thanh vin khac trong tp oan, chung ti m
bo tinh c lp theo nu r cac yu cu v ao uc ngh nghip co lin quan va
tun thu cac yu cu c ap dng cua tham chiu n cac quy inh do tn cua co
quan qun ly nha noc ban hanh.
2. Chung ti hiu y u v cac chun mc kim toan Vit Nam va nu cac chun
mc khac ap dng cho vic kim toan bao cao tai chinh tp oan hoan thanh
trach nhim cua chung ti trong vic kim toan bao cao tai chinh tp oan va chung
ti s thc hin kim toan hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh
cua tn on vi thanh vin cho nm tai chinh kt thuc ngay, thang, nm
theo cac chun mc o.
3. Chung ti co nhung k nng c bit (vi d: hiu bit v nganh c thu) cn thit
thc hin kim toan hoc soat xet thng tin tai chinh ho2c 5o co t" ch#nh cua on
vi thanh vin c thu.
4. Chung ti hiu y u v nu khun kh v lp va trinh bay bao cao tai chinh c
ap dng hoc cm nang hong dn v cac thu tc lp va trinh bay bao cao tai chinh
tp oan hoan thanh trach nhim cua chung ti trong vic kim toan bao cao tai
chinh tp oan.
Chung ti s thng bao voi ng/Ba bt ky thay i nao trong nhung ni dung c trinh
bay trn y trong thoi gian chung ti thc hin kim toan hoc soat xet thng tin tai
chinh ho2c 5o co t" ch#nh cua tn on vi thanh vin
(Ha Ni), ngay...thang...nm...
C1n2 tJ kim ton =
Tng Giam c
(ChK kNF h- % t0nF +Gng &Q*$
(Ho va tn, chu ky)
Kim toan vin ph trach
(ChK kNF h- % t0n$
42
@hC MCc $
(Hong dn oan A58 Chun mc nay)
CC VN >x >`C =U CU T|AO >I V V UNG T|ONG TH`
H`aNG FbN CA NHvM KIM TON T~@ >ON
%c #n . m %hu/n m0c kim ton n1 1$u c2u ph3i trao 4i #5i kim ton #i$n
&n #6 thnh #i$n 78c tr9nh b1 in nghi$ng :75i ;1.
Nhung vn lin quan n vic lp k hoach k")m ton ."0n :*an +Hn k")m ton tB(
+on cua kim toan vin on vi thanh vin:
(1) i0* cL* k")m ton %"0n +Dn %; thnh %"0nF kh" 5"Ht +Ec cc t@ang hE( m nhGm
k")m ton tB( +on sg sI &Jng cng %"'c ca k")m ton %"0n +Dn %; thnh %"0nF 3c
nhBn @Wng k")m ton %"0n +Dn %; thnh %"0n sg hE( tc %<" nhGm k")m ton tB(
+onj
(2) Lich trinh hoan thanh cuc kim toan;
(3) Ngay gp d kin giua Ban Giam c tp oan va nhom kim toan tp oan va ngay
hop d kin voi Ban Giam c on vi thanh vin va kim toan vin on vi thanh
vin;
(4) Danh sach nhung ngoi lin h chu cht;
(5) Cng %"'c &o k")m ton %"0n +Dn %; thnh %"0n th?c h"'nF %"'c sI &Jng cng %"'c +G,
va cac thoa thun phi hp cng vic tai giai oan u cua cuc kim toan va
trong sut qua trinh kim toan, k c s tham gia d kin cua nhom kim toan tp
oan vao cng vic cua kim toan vin on vi thanh vin;
(6) Ch*>n m?c % cc :*y +;nh %M +Vo +Xc nghM ngh"'( cG ."0n :*an +Hn c*!c k")m
ton tB( +on % cJ th) . y0* cL* %M t#nh +!c .B(j
(7) T@ong t@ang hE( k")m ton ho2c sot 34t thng t"n t" ch#nh ho2c 5o co t"
ch#nh ca +Dn %; thnh %"0nF mXc t@-ng yH* +" %<" +Dn %; thnh %"0n (% nH* cG th)F
mXc ho2c cc mXc t@-ng yH* +" %<" cc nhGm g"ao &;chF s & t" kho9n ho2c
th*yHt m"nh cJ th)$F % mXc g" t@; m sa" sGt cG g" t@; cao hDn mXc +G +Ec co" .
sa" sGt +ng k) +" %<" 5o co t" ch#nh tB( +onj
(8) kanh sch cc 50n ."0n :*an &o Ban T"m +c tB( +on .B(F % 5Qt k\ 50n ."0n
:*an no khc m nhGm k")m ton tB( +on +Ec 5"HtF % y0* cL* k")m ton %"0n
+Dn %; thnh %"0n thng 5o k;( tha" cho nhGm k")m ton tB( +on %M cc 50n ."0n
:*an +l khng +Ec Ban T"m +c tB( +on ho2c nhGm k")m ton tB( +on 3c
+;nh t@<c +Gj
(9) Cng vic phi thc hin i voi cac giao dich trong ni b tp oan, cac khon li
nhun cha thc hin va cac s d tai khon trong ni b tp oan;
(10) Hong dn v cac trach nhim bao cao bt buc khac, vi d, bao cao v vic khng
inh cua Ban Giam c tp oan v tinh huu hiu cua kim soat ni b;
(11) Hong dn c th v vic soat xet cac s kin xy ra sau ngay kt thuc ky k toan,
nu thoi im nhom kim toan tp oan a ra kt lun v bao cao tai chinh tp
oan khng trung voi thoi im hoan thanh kim toan hoc soat xet thng tin tai
chinh ho2c 5o co t" ch#nh cua cac on vi thanh vin.
43
Cac vn lin quan n vic thc hin cng vic cua kim toan vin on vi thanh vin
(12) Cac phat hin tu vic thc hin thu nghim kim soat cua nhom kim toan tp
oan v mt h thng xu ly chung cho toan b hoc mt s on vi thanh vin, va
cac thu nghim kim soat do kim toan vin on vi thanh vin thc hin;
(13) m" @o +ng k) cG sa" sGt t@-ng yH* &o g"an .Bn ho2c nhLm .=n +l +Ec (ht h"'n
t@ong 5o co t" ch#nh tB( +onF cG ."0n :*an +Hn cng %"'c ca k")m ton %"0n
+Dn %; thnh %"0nF % +M ngh; k")m ton %"0n +Dn %; thnh %"0n thng 5o k;( tha"
%M 5Qt k\ @" @o +ng k) cG sa" sGt t@-ng yH* no &o g"an .Bn ho2c nhLm .=n t@ong
5o co t" ch#nh tB( +onF +Ec (ht h"'n tV" +Dn %; thnh %"0n % 5"'n (h( 3I
.N ca k")m ton %"0n +Dn %; thnh %"0n +" %<" cc @" @o +Gj
(14) Cac phat hin cua kim toan ni b, da trn cng vic c thc hin i voi cac
kim soat tai on vi thanh vin hoc lin quan n on vi thanh vin;
(15) Yu cu phi thng bao kip thoi v bng chung kim toan thu thp c tu vic
k")m ton ho2c sot 34t thng tin tai chinh ho2c 5o co t" ch#nh cua cac on vi
thanh vin ma bng chung o mu thun voi cac bng chung kim toan ma ban
u nhom kim toan tp oan su dng lam co so cho vic anh gia rui ro o cp
tp oan;
(16) Yu cu phi gii trinh bng vn bn v s tun thu cua Ban Giam c on vi
thanh vin i voi khun kh v lp va trinh bay bao cao tai chinh c ap dng,
hoc xac nhn rng nhung khac bit giua cac chinh sach k toan ap dng cho vic
lp thng tin tai chinh ho2c 5o co t" ch#nh cua on vi thanh vin va cac chinh
sach k toan ap dng cho bao cao tai chinh tp oan c thuyt minh;
(17) Cac vn ma kim toan vin on vi thanh vin phi ghi chep va lu lai trong h
so, tai liu.
Thng tin khac
(18) Yu cu phi bao cao kip thoi cho nhom kim toan tp oan cac vn sau y:
- Cac vn quan trong v k toan, lp va trinh bay bao cao tai chinh va kim
toan, k c cac oc tinh k toan va cac xet oan lin quan;
- Cac vn lin quan n kh nng hoat ng lin tc cua on vi thanh vin;
- Cac vn lin quan n cac v kin tng va tranh chp;
- Cac khim khuyt nghim trong trong kim soat ni b c kim toan vin
on vi thanh vin phat hin khi thc hin k")m ton ho2c sot 34t thng tin tai
chinh ho2c 5o co t" ch#nh cua on vi thanh vin va cac thng tin cho thy s
tn tai cua gian ln;
(19) Yu cu phi thng bao cho nhom kim toan tp oan cang som cang tt v tt c
nhung s kin quan trong hoc bt thong;
(20) i0* cL* (h9" t@ao +S" cc %Qn +M +l ."'t k0 t@ong +oVn 41 Ch*>n m?c ny %<"
nhGm k")m ton tB( +on sa* kh" +l hon thnh cng %"'c k")m ton ho2c sot 34t
thng t"n t" ch#nh ho2c 5o co t" ch#nh ca +Dn %; thnh %"0n7/7
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