Bài giảng môn kiểm toán

Tom tat Bai giang mon kiem toan: ... tin duoc kiem tra nham danh gia su phu hop cua chung voi cac chuan muc da duoc thiet lap. Chuc nang cua kiem toan la xac minh chu khong phai kiem tra 2.1 Chuc nang xac minh Duoc cu the hoa thanh cac muc tieu kiem toan Kiem toan tai chinh: Tinh trung thuc va hop ly cua cac so lieu tren cac BKTC Tinh...m toan ve tinh trung thuc va hop ly cua cac tai lieu, so lieu ke toan va bao cao tai chinh cua cac doanh nghiep, to chuc (goi chung la don vi duoc kiem toan) khi co yeu cau cua cac don vi nay” (ND 105 ve kiem toan doc lap trong nen kinh te) Chu the: cac KTV doc lap (Independent Auditors) Mo hinh t...e Bao cao tai chinh 2.2 Cac loai bao cao ve kiem toan BCTC Theo VSA 700, co 4 loai bao cao kiem toan sau: Bao cao kiem toan dang chap nhan toan phan BCKT dang chap nhan tung phan BCKT dang tu choi BCKT dang trai nguoc 2. BCKT ve Bao cao tai chinh 2.2.1 BCKT dang chap nhan toan phan (unqualified) Kha...