Kiểm toán báo cáo tài chính trong bối cảnh khủng hoảng tài chính toàn cầu - Những vấn đề cần lưu ý

THAM KHAO KINH NGHIEM NlfOC NGOAI

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Kiem toan bao cao tai chinh trong

boi canh jcbung hoang tai chinh

toan cau - Nhirng van do can lifu y

li THS. DANG TH! HOANG UEN

Hiep hoi ke toan yien cong chinig ((^P^^) cua Uc da tong^ ket ya chi ra mot so yan

de ina kiem toan yien can hm tam khi tien hanh kiem toan trough boi canh khung

hoang tai chinh toan can. Nhftiig yan de nay se dinh hudng cho kiem toan yien

trong yiec xii ly cac riii ro phat siidi do khiuig hoang tai chiidi toan can.

Nhflng vAn de nAy

khdng bao triim tAt

cA mpi vAn de, do dd

khi tidii hAnh kiem

toan trong bdi cAnh

khiuig hoAiig tAi eluidi toan cAii,

kiem toan vidn vAii cAii phAi

tbam khAo va van diiiig tAt cA cac

chuan mile kiem loan mdt each

tliicb hpp. Mac dii vay, idiflng

diem cAii hiu y nAy dupe Ap dung

chung eho tat cA cae cudc kiem

toan bao cao tai ehiidi. Nhflng

vAii de nay bao gdm:

RiJl ro bao cao sal lech

trpng yeu (Risk of material

misstatement)

Cac rui ro ve sai sdt trpng yen

trong eac bao cAo tAi ehinh tiong

thdi gian khflng hoAug tai ehinh

toan cAu sd cang trd ndn dang lo

ngai hon so vdi tinidc dd.

Trao doi vdi cdc don vj

duoc kiem todn

(Communicating with

clients)

Kiem toAu vidn cAii phai trao ddi

de don vj dupe kidm toan hieu rd

rui n) bAo cao sai leeh trpng yen

se trd ndn phfle tgp hon trong bdi

canh khimg hoang tai chinh toAii

Ciiu. Do Niiv, klii tieu hanh kidm

toAn bao cAo tai chinh efla don vi,

kiem toAii vidn cflng cAn phAi ed

nhflng dieu chinh thich hpp ve

muc tidu, ndi dung, pham vi, thdi

gian va cAc thii tuc kiem toan...

Ngoai ra, cflng cAii tu vAii eho

don vi dupe kiem toan ve each

thflc hoan thidii bp may qiiAn tri

klii phAt hidn thAy nhflng ydu

kem trpng yen trong he thdng

kiem soat npi bd ed the lam gia

tang cAc sai sdt trpng yen trong

cac bAo cAo tai ehinh.

Lap ke hoach kiem toan

(Planning)

Vide lap ke hoaeh kiem toAn tdng

tiid' se ti-d ndn dac biet quan trpng

vi trong tiidi gian khimg hoang, riu

ro va cAc vAii de bAt thudng sd cang

gia tang. Do dd, tixmg quA tiinh lap

ke hoaeh, doAn kiem toAn can phAi

tiiildng xuydn tiao ddi, uAni bAt

thdng tin ve khimg hoang cflng

iihii cAc nidi de doa til eupe khiuig

hoAiig de dAm bAo rAng tAt cA cAc

vAn de ed khA nang xAy ra deu dupe

xem xet nipt each I^ ludng.

Dao tao dpi ngu kiem todn

vien (Training of audit staff)

RAt nhieu kiem toAii \ieii khdng

cd du kinh nghiem vA ky nang xfl

ly cAe vAu de nAy sinh do kliung

hoAiig tai chinh toAn cAu, do vay,

cAe don vi kiem toan cAn bd sung

kidn thflc dAy dfl cho cAc kiem

toan vidn ve kinh td vi ind, kinh te

qude te, tAi ehinh qude te (cAc

kliai mdm ve khung hoAiig,

khung hoang tai ehinh...) vA cAch

thflc kiem toan bao eao tai chinh

trong thdi ky khflng hoang tai

chinh. Ben canh dd, cAe kiem

toan vidn cflng cAii cap nhat cac

hfldng dAn thue hanh cAc ehuAn

miic nghe nghidp cua cac td chflc

kiem toan qude te va khu vfle de

ed ap dung phu hpp trong bdi

cAiih va tinh hinh mdi.

Chia se kien thiic trong

doan kiem toan va tham

van y kien cua cac chuyen

gia (Knowledge sharing

and subject matter

experts)

Kiem toan trong bdi canh khung

hoAiig tai chinh toan cAii se gap

rAt nhieu khd khan, ehinh vi vAy

vide chia se kien thflc va kinh

nghiem gifla cac kiem toan vidn

trong doAii kiem toAn IA vide lAin

cAu thiet. Kien thflc can phAi trd

tiiaidi tai sAii chung cua cA doan

kiem toAii. Trong idiflng Iinh nic

\a van de cu thd, mang tinh

ehiiven mdu cu thd, doaii kidm

SO 5 NAM 2a i n I TAP CHI KI^ M TDA N 47