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KIEM TOAN NHA CONG HOA XA HOI CHU NGHIA VMT NAM
DOc 14p - Tty do - Hanh phtic

SO: 63/QD-KTNN Ha Noi, ngay 0 g thang 6nam 2015

QUYET DINH
Ban hanh Churang trinh khung va
Chuang trinh chi tilt khoa hoc can ban ye kiem toan hoot dOng

TONG KIEM TOAN NHA NU C

Can cir Luat Kiem toan nha nuac;
Can cir Nghi dinh s6 18/2010/ND-CP ngay 05/3/2010 cua Chinh phn ve
dao tao, b6i &rang ding chirc;
Can cir Thong to s6 03/2011/TT-BNV ngay 25/01/2011 cUa Bo Noi vu ye
Huang don mot s6 dieu cua Nghi dinh s6 18/2010/ND-CP ngay 05/3/2010 dm
Chinh phu ve ciao tao, b6i duang cong chirc;
Xet de nghi cua Vu truong Vu T6 chirc can 130,

QUYET DINH:

Dieu 1. Ban hanh kern theo Quyet dinh nay Chtrung trinh khung va
°twang trinh chi tilt khoa hoc can ban ve kienz loan hoot etOng.
Dieu 2. Quyet dinh nay thay the cho Quyet dinh s6 187/Q7-KTNN ngay
28/02/2014 dm T6ng Kiem toan Nha nu& ye viec ban hanh Chuang trinh
khung va Chuang trinh chi tilt khoa hoc can ban ve kiem toan hoat dOng
, Dieu 3. Vu truong Vu T6 chirc can bO, Vu truong Vu T6ng hop, Giam
dOc Trung tam Khoa hoc va Boi &rang can I), Thu truong cac don vi truc thuOc
Kiem toan Nha nu& va cac don vi, ca nhan có lien quan chiu trach nhiem thi
hanh Quyet dinh nay./*

Noi KT. TONG KIEM TOAN NHA NU'OC

- Nhu DiL 3; PHO G KIEM TOAN NHA NU'OC
- Lanh d4o KTNN;
- Viet T6ng hop (03);
- Trung tam KH&BDCB (02);
- Luu: VT, TCCB (03).

oan Xuan Tien

 KIEM UOC CONG HOA XA HOI CHU NGHIA VIET NAM
DOc lap - Tir do - Hanh phnc

INH KHUNG VA CHVONG TRINH CHI 'HET

OC CAN BAN VE KIEM TOAN HOAX BONG
(Ban hanh kem theo Quyit dinh so /QD-KTNN ngaya thang‘ nam 2015
cita Tdng Kiem Nan Nha nude)

I. DOI TUVNG BOI DU'eiNG

Kiem toan vien cua Kim toan Nha nuac da lam nghiep vg kiem toan to 5
den 7 nam tr.& len.
II. MVC TIEU BOI DU'ONG
1. Muc tieu chung
Gioi thieu va trang bi mot se) kien thirc ca ban va d4c trung ve kiem toan
hoat Ong de giup cong chirc ngach kiem toan vien timg buck tier) can \Tad loai hinh
kiem loan nay.
2. Muc tieu cu the
a) Gioi thieu cho cong chirc mot so kien thirc chung ve kiem toan hoat Ong.
b) Trang bi cho cong chic mot s'(') not dung, phuang phap va ky thuat ca ban
cua quy trinh kiem toan hoat Ong.
III. YEU CAU DOI V6I CHVOING TRINH
1. NOi dung chuang trinh phai truyen tai dugc kien thirc ca ban va dac trung
ve kiem toan hoat clOng teen ca so tiep thu có chon loc not dung khoa hoc can ban
ve kiem toan boat Ong do cac chuyen gia CCAF va OAG Alberta giang day.
2. Ket cAu chuang trinh theo hung mar, dJ cap nhat, bO sung trong cac giai
doan sau nay cho phi). hop.
3. B6 tri khoa hoc va hop 1)% giira cac khOi kien thirc, can de)i, hop 1)% gifia 1)%
thuyet va thirc hanh de ngubi hoc de hinh dung va tiep thu.
4. Phil hop \Tad nhu cau, hieu bik va kinh nghiem thirc tin caa nguai hoc.
IV. CAU TRUC CHU ONG TRINH

1
 Chuang trinh dugc cau true theo tirng khai kien thirc, dr van de chung ve
kiem toan hoat clang den not dung, phuang pith') va ky thu4t ca ban cua quy trinh
kiem town hoat dang; bao gam hoc ly thuyet va thaoh4n, thuc hanh.
V. CHUONG TRINH BOI DIMING
1. Kho'i luong kie'n fink va thoi gian bOi dtrifeng
a) Chuang trinh gam hai phan, 6 chuyen de
b) Thai gian bai &fang
- Tang thai gian: 4.050 phut (90 tiet)
- Phan ba thai gian
+Thai gian 1)% thuyet: 1.230 phut
+ Thao Juan, thirc hanh: 1.290 phut
Trong do: Thao Juan trong ti.rng chuyen de 840 phin
Thao Juan chung 450 phiit
+ Khai giang, pha bien quy the hoc tap: 45 phut
+ On tap, clanh gia cuai kh6a: 1.440 phiit
Trong do: Thao Wan va trinh bay theo nh6m 540 phUt
Viet chuyen de ca nhan 900 phut
+ Be giang trao chung chi: 45 phut
2. CAu trtic chtrang trinh
Khoa hoc can !An vO kiOm town hoat dOng
Thai luting (phut)
Thao
TT Phan/Chuyen de Tang Ly , luan,
cong thuy'et thgc
hanh
I MOT SO MEN THirC CHUNG VE KIEM 405 315 90
TOAN HOAT BONG
1 Mot so kien thirc chung vO kiOnt town hoat &Ong 315 255 60
- Tinh kinh te, hieu hrc, hieu qua (3Es).
- Cac phuang phap tiep can trong kiem town

2
 hoat dOng.
- Khai quit ve quy trinh kiem toan trong kiem
toan hoat dOng.
- Xet down chuyen mon trong kiem toan hoat &Ong.
- Sir dung chuyen gia trong kiem toan hoat dOng.
- Tai lieu lam viec va h6 so kiem toan trong
kiem toan hoat dOng.
- Kiem soat chAt ltrong va dam bao chAt luting
trong kiem toan hoat &Ong.
- Gioi thieu tong quit ve cac churn muc kiem toan
quOc to có lien quan den kiem toan hoat clOng.
2 Gioi thi'eu tong quan ye kiem toan hoat dO;ng 90 60 30
cila Kiem toan Nha nuov Viet Nam
- Lich sir phat trien kiem toan hoat dOng dm Kiem
toan Nha mac Viet Nam.
- SG do ve nhiem vu va m'c>i quan he giita cac
don vi true thuOc Kiem toan Nha ntro.c Viet
Nam d6i \Teri kiem toan hoat d'Ong hien nay.
- Phat trien hem toan hoat dOng tai Mem toan Nha
nuac Viet Nam - nhimg thuan lgi va thach thirc.
II MOT SO NOI DUNG, PHVONG PHAP VA KY 1.665 915 750
THUAT CO BAN CUA QUY TRINH KIEM
TOAN HOAT BONG
3 L'a'p ke hoach trong kiem toan hoat dOng 630 315 315
- Giod thi'eu chung.
- Tim hieu ve don vi duac kiem toan.
- Xac dinh not dung va pham vi kiem toan.
- Xac dinh muc tieu kiem toan va thiet lap tieu
chi kiem toan.
- Ke hoach thu thap bang chimg kiem toan.
- Chucmg trinh kiem toan va Ke hoach cuOc

3
 ki6 toan.

4 Thu th'ap va phan tich Wing chting kiem town 540 270 270
trong giai doan thtrc MO milt cui)c kiem town
hoat dOng
- Thu thlap bang chlIng kiem toan
- Phan tich bang chirng kiem toan
5 Lap va phat hanh bao cao kiem town ctia mot 405 270 135
cuCic kiem town hoat Ong
- Giai thieu ve bao cao kiem toan hog dcing.
- Cac thanh phAn cita bao cao 'dem toan hog d's;)ng.
- Trinh bay phat hien kiem toan.
- Trinh bay bang chimg kiem toan.
- Trinh bay ket Juan kiem toan.
- Trinh bay kien nghi kiem toan.
- Xet duyet du thao bao cao kiem Wan hoat d'4.5ng.
- \"7 kien cua don vi dugc kiem toan va chin
' h sera
bao cao kiem toan hog d(ing.
- Phat hanh bao cao kiem toan hog Ong.
6 Kiem tra thirc MO kien nghi kiem toan 90 60 30
trong kiem town hoat d(ing
- Kiem tra thvc hien kien nghi hem toan dm
cu(ic kiem toan hog dOng.
- Theo doi thuc hien kien nghi hang narn.
T6ng Cting 2.070 1.230 840
VI. YEU C UD I VOI VIEC BIEN SOAN, GIANG DAY VA HOC
TAP CAC CHUYEN BE
1. Bien soan tai lieu

4
 a) Tai lieu dugc Nen soan mot each don gian, di thang vao cac not dung can
truyen dat.
b) Cac chuyen de phai dugc bien sop theo ket cau m6, a 13".c sung, cap nhat
nhang n0i dung m6i trong cac then gian sau; bier' soan cau hoi, bai tap nhom, bai
tap tinh hung de bao dam tiled gian thao Juan, thuc hanh.
2. Giang day
a) Giang vien
- Giang vien la cong chirc Kiem toan Nha nu6c tham gia giang day b'csi. i
&rang chuang trinh nay phai dat lieu chuan sau:
+ Am hieu ve to chdc va hoat Ong cda Kiem toan Nha nu&c.
+ Dugc ciao tao va am hieu ve kiem toan hoat Ong.
b) Phuang phap giang day
Sir dung phuang phap tich cue lay hoc vier' lam trung tam, phat huy tinh tich
cue, chit Ong, sang tao dm hoc vien; tang cuomg trao dOi thong tin, kien thdc va
kinh nghiem gift giang vien vai hoc vien.
3. Hoc tap cda hoc vien
Nam bat dugc mot so kien thirc chung ve kiem toan hoat Ong cling nhu mot so
not dung, phuang phap va IcST" thuat ca ban ciia quy trinh kiem toan hoat dOng.
VII. DANH GIA HOC TAP
1.Danh gia hoc tap cda hoc vien thong qua danh gia)", tladc cua nguai hoc, hoc
vien vi pham quy the hoc tap cda ca s6 dao tao bC"ii cluang thi bi xir ly theo quy dinh.
2. Danh gia khoa hoc: Ket thiic kh6a hoc, hoc vien dugc danh gia ket qua
he tap thong qua 02 hinh thdc (thao luan, trinh bay theo nham va viet chuyen de
ca nhan), cham thang diem 10. Hoc vien dat khoa hoc la nguoi co diem thi tix 5
diem tr6 len, dugc cap Chdng chi khoa hoc can ban ve kiem toan hoat Ong. Hoc
vien khong dat la ngtrai co bai thi duch diem 5, phai On tap va thi lai.

VIII. NOI DUNG CAC PHAN VA CHUYEN DE

5
 PHAN THU' NHAT
MOT SO MEN TH1TC CHUNG VE KIEM TOAN HOAT BONG

CHUYEN DE 1
MOT SO MEN THITC CHUNG VE MEM TOAN HOAT BONG

A. PHAN BO THfl GIAN

TOng tiled gian: 315 philt (07 tiet); trong do:
- Ly thuyet: 255 phut;
- Thao Juan, thuc hanh: 60 phut.
B. MUC TIEU CHUYEN DE
1. GiUp hoc vier' nam dugc mot se) Ichai niem va phuang phap tiep can ca
ban trong kiem town hog Ong.
2. Giup hoc vien hieu khai quat ve quy trinh kiem town va kiem soat chat luting
kiem Wan trong kiem town hog dOng.
3. GiUp hoc vien n&n dugc tong quat ve mot so chuan muc kiem town qulic
to c6 lien quan den kiem town hog dOng.
C. NOI DUNG CHiNH CUA CHUYEN BE
1.Tinh kinh t6, hien hrrc, hieu qua (3Es).
2. Cac phucmg phap tier) can trong kiem town hog dOng.
3. Khai quat ve quy trinh kiem town trong kiem town hog dOng.
4. Xet down chuyen mon trong kiem town hog Ong.
5. Sr dung chuyen gia trong kiem town hog dOng.
6. Tai lieu lam viec va ho sa kiem town trong kiem town hog dOng.
7. Kiem soat chat lugng va dam bao chAt lugng trong kiem town hoat dOng.
8. Giai thieu tong quat ve cac chuAn muc kiem town quOc t6 c6 lien quan den
kiem town boat &Ong.
D. BE CU'CiNG CHI TIET
1. Tinh kinh a, hieu hien qua (3Es)
a) Khai niem ve kiem town hoat &Ong.

6
 b) Cac yeu to ciia. 3Es.
c) M6 hinh clau ra, dL vao.
2. Cac phirang phap tiep can trong kiem toan hoat diing
a) Phuang phap tier) can theo dinh twang he th6ng.
b) Phuang phap tiep can theo dinh huong tuan thin.
c) Phugng phap tiep can theo dinh huong ket qua.
d) Phuong phap tiep can theo dinh huong van 6.
3. Khai quit ve quy trinh kiem toan trong kiem toan hoat thing
a) Lap Ice hoach kiem toan.
- Lap Ice hoach chitin lugc.
- Lap ke hoach cita cu'6c kiem toan.
- Thiet ke chmmg trinh kiem toan.
b) Thuc hien kiem toan.
- Bang chirng kiem toan.
- Cac phat hien kiem toan.
- Ket luan.
c) Lap bao cao kiem toan.
- N6i dung dm bao cao kiem toan.
- Kien nghi.
- Phat ha.nh bao cao kiem toan.
d) Kiem tra viec thuc hien kien nghi kiem toan.
- Muc dich.
- Khai quit ve trinh t r kiem tra viec thgc hien kien nghi kiem toan.
e) Thao Juan ve nhixng not dung dac trung cita quy trinh kiem toan trong
kiem toan hoat clOng.
4. Xet doan chuyen mon trong kiem toan hoat Ong
a) Khai niem.
b) Ap dung xet doan chuyen mon trong kiem toan hoat d6ng.
b) Thai d6 hoai nghi nghe nghiep.
c) Tu duy logic.
d) Bai tap tinh hu6ng ve xet doan chuyen mon trong kiem toan hoat dOng.
5. Sir dung chuyen gia trong kiem toan hoat thing
a) Cac nguyen tic trong sir dung chuyen gia.
b) Cac yeu cau doi vo i chuyen gia.
6. Tai lieu lam viec va 116' so• kiem town trong kiem toan hoat d(Mg
a) Tai lieu lam viec.

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 - Phan loai.
- NE:ii dung.
- Kiem sok.
b) Ho so kiLl toan.
- Muc dich.
- Yeu cAu.
- Vai tro.
7. Kiem sok chat luting ye dam bao chat hroyng trong kiem town hoat long
a) Kiem sok chat luting.
- Khai niem.
- Ni dung.
- Vai tro.
b) Darn bac) chat luting.
- Khai niem.
- Mg.c tieu.
c) Thao Juan de phan biet dam bao chat luting veri kiem sok chat luting.
8. Gisfyi thieu tong coat ve cac chat' nwc kiem town quOc 4 có lien quan
den kiem toan hoat Ong
a) ISSAI 100 - Nhang nguyen tic co. ban trong kiem toan khu vuc ding.
b) ISSAI 300 - Nhang nguyen tic ca ban trong kiem toan hoat dOng.
c) ISSAI 3000 - Cac chuan muc va huang dan cho kiem wan hoat dOng dua
ten cac chuan muc kiem toan cua INTOSAI va cac kinh nghiem thuc tign.
d) ISSAI 3100 - Cac huang clan kiem toan hoat dOng — Cac nguyen tic co. ban.
e) ISSAI 40 - Kiem sok chat luting cho cac SAI.

CHUYEN DE 2
GIOT THIEU TONG QUAN VE MEM TOAN HOAT BONG CUA }OEM
TOAN NBA NUOC VIET NAM

A. PHAN BO THen GIAN

T6ng thai gian: 90 phut (02 tiet), trong do:
- Ly thuyet: 60 phiit;
- Thao Juan, trao 30 philt.

8
 B. MUC TIEU CHUYEN DE
- Giup hoc vien hi6u dugc su can thie't NIA qua trinh phat trie'n kiem toan hoat
dOng tai Kim toan NhA nuOv Viet Nam; nhiem vu NIA m6i quan he giiia cac don vi
true thu6c Kim toan NhA nuac Viet Nam d6i toan hog clOng hien nay.
- Giup hoc vien hi6u dugc nhimg thuan lgi NIA thach thdc d6i voi viec phat
tri6'n kiem toan hoat d6ng cua Kim toan NhA nu& Viet Nam.
C. NOI DUNG CHINH CUA CHUYEN DE
1.Lich sir phat trie'n ki6m toan float d6ng cua Kim toan NhA nuo.c Viet Nam.
2. Sa do 1,4 nhiem vu va m6i quan he giita cac don vi true thu6c Ki'em toan
NhA ntrOc Viet Nam d6i voi ki6m toan hoat d6ng hien nay.
3. Phat triL kiem toan hog c16ng tai Kim toan Nha nu& Viet Nam - nhfing
thuan lai va thach thirc.
D. DE CU'ONG CHI TIET
1. Lich sir phat trien kiem toan hoat diing cua Kie'm toan NIU't nuot Viet Nam
a) Su can thie't phai ki6m toan hog dOng.
- Xuat phat tir thuc tin doi hoi phai cai thien hieu qua quan 1)% NSNN va cac
nguon lvc cong cita Chinh phit.
- XuAt phat tir doi hOi cua cong chung ve cong khai minh bach thong tin ve
hieu qua quan 1y NSNN va cac nguOn lvc cong cua Chinh
- XuAt phat tit sv eon tai, phat trie'n va cai thien vai tre cua cac co quan kiem
toan t6i cao theo chirc nang, nhiem vu dugc giao.
- Xu th6 ki&n toan hien nay dm cac co quan kiem toan t6i cao tren the gio•i
IA chuye'n dAn tir kiem toan bao cao tai chinh, kiem toan tuan thu sang kiem toan
hog d6ng.
b) Khai quat qua trinh phat trie'n ki&n toan hog d6ng.
- Tit nam 1994 den nam 2003.
- Tir nam 2003 den nam 2006.
- Tir nam 2006 d'L nay.
2. Su (14 ye nhiem vu va m6i quan he gifia cac don vi true thu6c Kiem
toan Nha nuoc Viet Nam do'i yoi kiem toan hoat Ong hien nay
- So do ve nhiem vu d6i vai kiem toan hoat dOng cua cac don vi true thu6c
Kim toan NhA ntrot Viet Nam hien nay.

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 - sa 6 v'e in& quan he gicra cac don vi trirc thucKiem toan Nha nuac Viet
Nam d8i vOi viec thirc hien quy trinh kiem toan hoat Ong hien nay.
3. Phlit trim kiem toan hoat dOng tai Kiem toan Nha milk Viet Nam -
nhiing thua'n 19i va thfich thik
a) Mat manh.
- Ve quy dinh dm Kiem toan Nha nuac Viet Nam.
- Ve thuc hien cua Kiem toan Nha nook Viet Nam.
b) Mat yeu.
- Ve quy dinh oh Kiem toan Nha mac Viet Nam.
- Ve thuc hien cua Kiem toan Nha nuac Viet Nam.
c) Thuan lgi.
- Ve viec chuyen huang sang kiem toan hoat Ong dm Kiem toan Nha nuoy
Viet Nam.
- Ve chua'n muc va huong din hem toan hoat dOng dm INTOSAI.
- Ve kinh nghi'em va bai hoc thuc to dm cac nuac tren the giai.
d) Thach thirc.
- Ve quy dinh cua Kiem toan Nha nuac Viet Nam.
- Ve each thirc to chirc cuOc kiem toan cua Kiem toan Nha nuac Viet Nam.
- Ve kien thirc va kinh nghiem hem toan hoat Ong dm kiem toan vien.
- Ve he th6ng cong nghe thong tin.
- Ve co the ph& hop trong cong tac kiem toan.
- Ve he thong van ban phap luat do nha nuac ban hanh.
e) Thao luan, trao d6i ve phucmg huang giai guy'et nhtmg thach thirc dOi veli
viec Oat trien kiem toan hoat Ong cua Kiem toan Nha nuac Viet Nam.

PHAN THU' HAI

MOT SO NO' DUNG, PHVONG PHAP VA KY THUAT CO BAN CUA QUY
TRiNH KIEM TOAN HOAT DQNG

CHUAN DE 3
LAP Kt HOACH TRONG KIEM TOAN HOAT BONG

A. PHAN BO TH6I GIAN

10
 T6rig th6i gian: 630 phut (14 tiet); trong do:
- Ly thuyet: 315 philt;
- Thao luan, thuc hanh: 315 philt.
B. MUC TIEU CHUYEN BE
- Giup hoc vien nam du?c mot so kien thirc co ban ve cong tac lap ke hoach
trong kiem toan hoat Ong, bao g6m lap Ice hoach chien lugc va lap ke hoach cuOc
kiem toan.
- Giup hoc vien hieu duorc cac buck va cac 1c5, thuat co ban de lap ke hoach
cuOc kiem toan trong kiem toan hoat d'Ong.
C. NOI DUNG CHINH CUA CHUYEN DE
1.Giai thieu chung.
2. Tim hieu ve dcm vi duoc kiem toan.
3. Xac dinh not dung va pham vi kiem toan.
4. Mc dinh muc tieu kiem toan va thiet lap tieu chi kiem wan.
5. Ke hoach thu thap bang chirng kiem toan.
6. Chuang trinh kiem toan NIA Ke hoach cuOc kiem toan.
D. DE MING CHI TIET
1. Gioli thieu chung
a) Tam quan trong va loi Ich cua cong tac lap Ice hoach trong kiem toan hoat dOng.
- Ke hoach chien ltroc.
- Ke hoach cuOc kiem toan.
b) Khai quat cac buac trong giai doan lap ke hoach cuOc kiem toan boat dOng.
2. Tim hieu y'e dan vi &rye ki6m toil)
a) Muc dich.
b) Cac van de can tim hieu.
- Chirc nang, nhiem vu, muc tieu va ke hoach hoat Ong.
- Cac mai quan he ve trach nhiem giai trinh.
- Cac chuang trinh, nghiep vu va hoat dOng.
- Ngu6n lirc vat chat, tai chinh va nhan su.
- He th6ng, co the kiem soat not b0.
- Mot truOrng ben ngoai.
- Rut ro.
c) Cac phucmg phap va cong cu sir dung.

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 - Xay dung ke hoach thu thap thong tin.
- Xac dinh cac cau hoi can phai tra
- Luon luon khai dau vai cac cau hoi.
- Danh gia, quyet dinh sir can thiet phai six dung chuyen gia.
- Lap tai lieu ve qua trinh tim hieu v'e don vi dugc kiem toan.
- Trao doi voi don vi duqc kiem toan.
- Ngun thong tin.
- Chu6i ket qua va mo hinh logic.
- Bieu do quy trinh ho-ac luu d6.
- Bai tap thuc hanh ye lap mo hinh logic
3. Xac dinh ni)i dung kiem toan
a) Xac dinh tong yeu
b) Danh gia ro
c) Phu hop vai chuc nang nhiem
d) Tinh kinh te, hieu qua, hieu luc.
e) Su can thiet phai kiem toan.
g) Kha nang thuc hien kiem toan.
h) Xem xet moi quan he gala cac yeu to chinh khi xac dinh not dung kiem
toan.
i) Ngutm luc.
.2
4. Mc dinh muc tieu kiem town, pham vi kiem town va thiet lap tieu chi
kiem toan
a) Muc tieu kiem toan.
- Khai niem.
- Thiet lap muc tieu kiem toan.
- Trinh bay muc tieu kiem toan.
b) Xac dinh pham vi kiem toan
c) Tieu chi kiem toan.
- Khai niem.
- Tarn quan trong cua tieu chi kiem toan.
- Thiet lap tieu chi kiem toan.
- Bai tap thuc hanh ve muc tieu va tieu chi kiem toan.
5. Ke hoach thu thOp bing chirng kiem toan
a) Giai thieu so. bO ve bang chfmg kiem toan.
- Yeu cau ye bang chirng kiem toan.
- Phan loai va ngutin bang chfrng kiem toan.

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 b) Lap va. sir dung k6 hooch thu th4p bang chimg kiem town.
- Gied thieu va huong don cach sir dung.
6. Chuang trinh kiem town va ke hooch cuec kiem town
a) Chuang trinh kiLn town
- Muc dich.
- Xay dung chuang trinh ki.6m town
b) Ke hoach cuOc kiem town:
- Muc dich.
- Cac not dung cila K6 hoach cuOc kiem town.
- Trao &Si ve Ke hoach cuOc kiem town don vi duoc kiem town.
7. So sanh sir khac biet gifra ding tac 14p ke hoach trong kiem town host
d'cing voi kiem town tai chinh va kiem town tuan thit

CHUYEN DE 4
THU THAP VA PHAN TICH BANG CHUNG KIEM TOAN TRONG GIAI
DOAN THIX HIEN MOT CUOC KIEM TOAN HOAT BONG

A. PHAN BO THOI GIAN

TOng tiled gian: 540 phut (12 ti6t), trong do:
- Ly thuy6t: 270 phut;
- Thao 14n, thuc hanh: 270 phut.
B. MUC TIEU BAI HOC
Giup hoc vial nom &Tye mot so kin thirc, phuang phap va ky thu eat co. ban
de thu th4p bang chirng ki6'm town va phan tich bang chimg kiem town trong giai
doan thuc hien ki6m town hog cl(5ng, lam can cir dua ra cac phat hien kiem town,
phat triL cack6t luOn va kin nghi ki6m town.
C. NOI DUNG CHINH CUA CHUYEN DE
1.Thu th4p bang chi:mg kie'm town
2. Phan tich bang chimg ki6"m town
D. DE CIiONG CHI TIET
1. Thu th4p Wang chfrng kiem town

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a) Giai thieu phucmg phap 6 buck cue thu thap bang chimg kiem toan
b) Cac nguOn va cac loai bang chimg kiem toan.
- Cac nguOn bang chirng kiem toan.
+ Bang chirng dang soy cap.
+ Bang chung clang thir cap.
- Cac loai bang chung kiem toan va dO tin cay cita timg loai.
+ Bang chung vat chat.
+ Bang chimg la tai lieu.
+ Bang chung la lad not (loci chimg thuc).
+ Bang chimg la cac phan tich.
c) Cac phuang phap thu thap bang chimg kiem toan.
- Phuang phap thu thap bang chirng bang phong van.
+ Giai thieu ve phuang phap phong van va cac loai phong van.
+ Thuc hanh phong van hieu qua.
- Phuang phap thu thap bang chimg kiem toan bang xem xet tai lieu.
+ Niue dich dm viec xem xet tai lieu.
+ Thuc hien xem xet tai lieu.
+ Chat luang dm thong tin.
- Phuang phap thu thap bang chirng vat chat.
+ Giai thieu phuong phap quan sat vat chat.
+ Cac hinh thirc quan sat vat chat: Quan sat, anh chup va video.
- Phuong phap thu thap bang chimg qua phan tich du lieu.
+ Muc dich.
+ Giai thieu ve phan tich du lieu.
+ Phan tich dinh tinh va phan tich dinh *mg.
+ Cac y61.1 to phan tich dil lieu.
+ Phan tich trong tnrang hop ngu6n du lieu thin cap.
- Phuang phap thu thap bang chimg bang lay mau kiem toan.
+ Khai niem va phan loai lay mau kiem toan.
+ Thuc hien lay mau kiem toan
c) Bai tap tinh hung ve thu thap bang chimg ki'C'm toan.
2. Phan tich bang chirng ki'i'm tan
a) Cac k5, thuat phan tich
- Phan tich dinh luang.

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 + Phan tich hoi quy.
+ Phan tich cac truing du lieu.
+ Phan tich dga tran cac tST so.
- Phan tich dinh tinh.
+ Xem xet 116' so.
+ Kat qua diau tra.
+ Hoi thao.
+ Phong van.
+ Phan tich nguyen nhan - kat qua.
+ Phan tich theo luu dO dung chay.
+ Ma tan dit lieu dinh tinh.
b) Bai tap tinh hung va phan tich bang chirng kiam town.

CHUYEN DE 5
LAP VA PHAT HANH BAO CAO KIEM TOAN
CUA MOT CUOC KIEM TOAN HOAT BONG

A. PHAN BO THiI GIAN

TOng thoi gian: 405 phut (08 fiat), trong do:
- Ly thuyat: 270 phut,
- Thao Juan, thgc hanh: 135 phiit.
B. MUC TIEU CHUYEN DE
Giup hoc vian nam &roc mot so kin thirc co ban va cach thirc trinh bay cac
not dung chink trong bao cao kiam toan cua mot cuOc ki"jm town hoat Ong (bao
cao kiem toan hoat ciOng).
C. NOI DUNG CHINH CUA CHUYEN DE
1.Gi thiau va bao cao kiarn toan hog &Ong.
2. Cac thanh phan cua bao cao kiam toan hog dOng.

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3. Trinh bay phat hien kiem Wan.
4. Trinh bay bang chirng kiem toan.
5. Trinh bay IC& Juan kiem toan.
6. Trinh bay kien nghi kiem toan.
7. Xet duyet dtr thao bao cao kiem toan hog di)ng.
8. \"7 kien dm don vi dugc kiem toan va chinh sera bao cao kiem toan hog d'O'ng.
9. Phat hanh bao cao kiem toan hog &ling.
D. DE WONG CHI TIET
1. Cieri thi0 ve bao can kiem toil' boat Ong
a) Khai niem ye bao cao kiem tan.
b) Yeu cau da bao cao kiem toan hog dOng.
2. Cac thanh phAn dm ban can kiem town hoO dOng
a) Gioi thieu bao cao kiem toan
b) 1361 canh ctia bao cao kiem toan
c) Mvc tieu kiem toan
d) Pham vi kiem toan
e) Tieu chi kiem toan
0 Phat hien kiem toan
g) Ket Juan kiem toan
h) Kien nghi kiem toan
3. Trinh bay phat hien kiem town
a) Cac phat hien kiem toan dugc dinh hu6ng theo cac tieu chi.
b) Phan loci cac phat hien kiem toan.
c) Phan tich cac phat hien kiem toan.
4. Trinh bay bang chfrng kiem toan
a) Bao cao ket qua ch9n mAu.
b) Tinh thich hop dm bang chirng kiem toan.

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5. Trinh bay ket 1u4n kiem town
a) Ket Juan kiem toan cua cutic kiem toan hog Ong.
b) Cach viet ket Juan kiem than tit ket qua kiem toan.
6. Trinh bay kien nghi kiem than
a) Yeu cau &Si kien nghi kiem toan.
b) Cac loai hinh kien nghi kiem toan.
c) Dua ra kien nghi kiem toan tit ket Juan kiem toan.
7. Xet duy?t dkr thao bao cao kiem toll] hoat Ong
a) Xet duyet du thao bao cao kiem toan cua Tnrang doan kiem toan.
b) Xet duyet du thao bao cao kiem toan cua Lanh ciao Kiem toan Nha mac.
8. Y kien dm don vi duvc kiem toan va chinh sua bao cao kiem toan hoat d§ng
a) NOi dung 3'7 kien cua don vi dugc kiem toan.
b) Cach thirc trinh bay y kien cua don vi dugc kiem toan.
c) Chinh sfra bac, cao kiem toan hog Ong.
- Phan tich va xac dinh nguyen nhan cua nhting 3'7 kien chua thOng nhat.
- Giai quyet cac 3`T kien chua thong nhat.
- Thira nhan cac sai sot va thieu sot.
- Chinh sira cau chit nhay cam va su can bang.
9. Phat hank bao cao kiem Wan hoat Ong
a) Phat hanh BCKT hog Ong.
b) Cong khai ket qua kiem toan cua BCKT hoat Ong.
10. Bai tap thkrc hanh ve trinh bay bao cao kiem twin hoat Ong.

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 CHUYEN DE 6
KIEM TRA THVC HIEN MEN NGHI MEM TOAN
TRONG KIEM TOAN HOAT BONG

A. PHAN
- BO THOI GIAN
T6ng thei gian: 90 phut (02 tiet), trong do:
- 1,3"/ thuyet: 60 pflt;
- Thao luan, trao d6i: 30 phitt.
B. M1JC TIEU
Gil:1p hoc vien nam duvc khdi quat mot s6 not dung ca ban v'es kiem tra thuc hien
kien nghi ctia cuOc kiem town hoat d'Ong va theo doi thuc hien ki6n nghi hang nam.
C. NO' DUNG CHiNH CUA CHUYEN HE
1.Kim tra thuc hien kien nghi kiem town cua cuOc kiem town host gong.
2. Theo dell thuc hien ki6n nghi hang nam.
D. DE CU'ONG CHI TIET
1. Kiem tra than hien kien nghi kiem town cua culic kiem town float thing
a) Lap ke hoach kiem tra.
- Lua chon nhang van de can kiem tra thuc hien kien nghi.
- Muc tieu va tieu chi kiem town.
- Trao d6i voi don vi dugc kiem town ve muc tieu va tieu chi kiem town
- Nhan su cho cuOc kiem tra thuc hien kien nghi.
b) Thuc hien kiem tra.
- Thu thap bang chirng.
- Thu tuc kiem tra.
c) Bao cao kiem tra.
- Cdc thanh phan cua bao cao
d) H6i ding to van.
2. Theo doi thkrc hien kien nghi hang nam
a)Muc tieu.
b)Ap dung.
c) Bdo cao.
d)Trach nhiem.

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