Phép biện chứng duy vật với sự hình thành phương pháp kiểm toán báo cáo tài chính

KHOA KE TOAN HJdNG Tdl KY NIEM 45 NAM HOC VIEN TAI CHINH ( So 9(62)-2008 )

PHEP BIEN CHLfNG DUY VAT V6l SI/ HJNH THANH

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pHiroNG pHflp Kim TonN Bflo cno rni CHINH

Vu Thuy Linh

Giang vien Khoa Ketoan

Phep biin chung cua chu nghia duy vgt Id khoa hgc vi nhirng quy ludt chung cua bat ky suvan

dpng vd phdt triin ndo, trong do co hogt dpng nhgn thirc. Ngugc lgi, ly lugn nhgn thirc mudn trd

tiidnh khoa hgc thi phdi dua trin casd phep biin chirng duy vgt. Cung nhu mgi mon khoa hgc

khdc, kiim todn bdo cdo tdi chinh (BCTC) cd ca sd phuffng phap lugn chung Id phep biin chung

duy vgt vd cdc phuffng phdp dgc thii dixdc minh vd bdy toy kiin viBCTC. Niu hiiu dugc vai tro

cua phep biin chirng duy vgt trong su hinh thdnh phuffng phdp kiim todn segiii[} kiim todn vien

diddng thu thap bdng chirng vd lap bdo cdo kiim todn tudn thd quy dinh cda chudn muc.

Mot la, Phep bien chimg duy vat

khang dinh mgi sy vat, hien tugng

cting nhu cac mat cua chung ludn

CO quan he chat che vdi nhau. Mudn xac minh ve

mgt sy vat, hien tygng phai xem xet trong m6i

quan he bien ehimg vdi cac sy vat, hien tugng

khac CO lien quan.

Bieu hien khi thu thap bang chirng ve cac

BCTC, kiem toan vien can nhan thire rd thdng tin

tren BCTC (ddi tugng kiem toan) la rat da dang

va CO m6i quan he mat thiet vdi nhau. Neu can cir

vao mdi lien he nay, trong mdt vdng ddi hoat

dgng tai chinh cua doanh nghiep, thi BCTC dugc

phan theo cac chu ky. Cac chu ky thudng bat dau

bang hoat ddng huy ddng vdn (chu ky huy ddng

va hoan tra vdn). Vdn dugc dimg de mua dau vao

phyc vu san xuat kinh doanh (chu ky mua vao

thanh toan), thue nhan cdng (ehu ky tien luong

va nhan sy). Sau qua trinh san xuat cd thanh

pham, se ban hang va thu tiin (chu ky ban hang

thu tien). Tien thu ve dugc diing de hoan tra vdn

va bat dau mgt qua trinh san xult kinh doanh

mdi. Nhu vay mdt chu ky cu thl khdng thl tdn tai

dugc neu khdng cd sy tac dgng qua lai giira cac

yeu t6 eau thanh (timg khoan muc bg phan chi

tiet) trong no. Ngugc lai, sy tac dgng giira cac

yeu t6 nay lai la co sd de hinh thanh mgt chu ky

mdi. Cac th6ng tin trong mgt chu ky va giira cac

chu ky vdi nhau khi da trinh bay tren BCTC diu

nSm trong moi quan he rang huge lan nhau va tdn

tai khach quan. Do dd de xae minh va bay to y

kiln vl BCTC, kiem toan vien khdng nen kiem

toan timg chu ky dgc lap ma phai dat chiing trong

mdi lien he phd bien. 6 mdi chu ky tim nhung

mdi lien he bao quat quyet dinh den sai pham

ciing nhu danh gia anh hudng cua sai pham den

chu ky khae. Thdng thudng kiem toan vien se

dung phuong phap kiem toan tuan thu de tim

hieu ve kiem soat ndi bg cua doanh nghiep theo

timg chu ky cau thanh tren BCTC, de tim ra

nhiing sai pham tiem tang ciing nhu xac dinh va

lya chgn pham vi phuongphap kiem toan ca ban

can sir dyng. Hai phuang phap nay cd moi quan

he bien chimg va ludn bd sung cho nhau. Neu cac

thir nghiem kiem soat cho biet rui ro kiem soat la

thap thi pham vi cua thir nghiem co ban se thu

hep va ngugc lai. Nhd dd kiem toan vien co the

tiet kiem dugc thdi gian, chi phi va tang tinh hieu

qua ciia cudc kiem toan. Quan trgng hon la tii cac

m6i lien he nay kiem toan vien cd the danh gia

dugc cac thdng tin tir nhieu ngudn khae nhau, ca

trong va ngoai don vi ma cd lien quan den BCTC

bang nhtrng phuong phap thu thap bang chiing

nhu can ddi, ddi chieu.. .(kiem toan trong chiing

tir) hoac kiem ke, dieu tra, phdng van, quan

sat... (kiem toan ngoai chimg tir).

Hai la, Mgi sy vat hien tugng deu van dgng,

phat trien. Nghien cim sy vat, hien tugng tai thdi

diem kiem toan phai cd phuong phap nghien ciru

trong trang thai dgng.

Tap chf nghien cufu Tdi chfnh ke'todn