De xuat mo hmh cac nhan to anh hirdng den rui ro tiem tang trong kiem toan bao cao tai chmh
NGUviN TH! HtfCiNG- Tom m ' " ft Rdi ro tiem tdng Id mgi logi rui ro quan trgng trong cdc logi rui ro. Viec tim hieu cdc nhan to i!«
hudng di'n rui ro tiim tdng giup kiem todn viin, cong ty kiem todn dua ra ke hogch kiim loan phu hgp vd dgt hieu qud cao trong qud trinh thUc hiin kiem todn. Trong bdi viit ndy. tdc gid da dm Ineu mgt sdnhan td chinh dnh hudng den rui ro tiem tdng; mdi quan he cua rui ro; tit do tdc gia ae xua md hinh cdc nhdn td dnh hudng den rui ro tiem tdng du kien trong Idem lodn bdo cdo tdi chinh.
Ttf khoa: rui ro tiim tdng, cdc nhdn td dnh hudng, moi quan hi cda cdc logi rui ro S u m m a r y
Inherent risk is considered as an important type of nsks. It's esstential for auditors and auditing companies to explore factors affecting inherent risk so as to develop feasible audit plans and achieve high efficiency during the audit process. In this article, the author clarifies a number of key factors influencing inherent risk and relationship among types of risks. On that basis, the author proposes a model of factors impacting the expected inherent risk in the audit of financial statements.
K e y w o r d s : inherent risks, influential factors, relationship among types of risks GIOITHIEU
Rui ro tiem tang phu thuoc v a o dac d i e m hoat dong s a n xuat, kinh doanh cua dOn vi du'dc k i e m toan, kinh n g h i e m c u a k i e m toan vien va van hda. Mtfc rui ro ti^m tang, m a kiem toan dif kie'n cao hay thap se chi phd'i tdi viec td chu'c nhan sif, phifOng phap, npi dung va pham vi cua cugc k i e m toan. Thdng thu'dng, cac doanh nghiep k i e m toan se lira chpn cac k i e m toan vien cd kinh nghiem va trinh d o chuyen m o n cao, ddi vdi nhu'ng khach h a n g cd mifc rui ro tiem tang cao. D o vay, khi td chii'c cupc k i e m toan b a o c a o tai chinh, k i e m toan vien va doanh nghiep k i e m toan can xem xet cac n h a n t d anh hu'dng tdi rui ro tiem tang d e td chu'c cugc k i e m toan khoa hgc, hop ly va man thu chuS'n mifc k i e m toan.
CO S 6 L Y THUYET
T h e o H e tho'ng c h u a n mifc k i e m toan V i e t N a m , cu the la C h u a n mifc K i e m toan sd 200 ( V S A 200), mfit sd khai nifim li6n g u a n d e n rui ro difpc dinh nghia, nhu'sau:
- Rui ro k i e m t o a n la rui ro x d y ra d o k i e m t o a n v i e n difa ra y k i e n k h d n g phii h d p khi b a o c a o tai chinh d a du'pc k i e m t o a n cdn chu'a dtfng nhu'ng sai sot t r o n g y e u . V S A c d n n e u r a n g , rui ro k i e m t o a n la ha q u a c u a rui r o cd sai sdt t r g n g y e u (gdm rui ro t i e m t a n g va riii ro k i e m s o a t ) va rui ro p h a t h i e n .
- Rui ro tiem tang la nii ro tiem a n , vo'n CO, d o kha nang cd sd dan Heu c u a m 6 t g i a o dich, sd dif tai khoan hay t h d n g tin thuye't minh cd the chiJa du'ng sai sdt t r g n g ye'u. khi xet rieng le hay tong h d p Iai, tnfdc khi xem xet den bat ky k i e m soat n a o cd lien quan.
- Rui ro kiem soat la rui ro xay ra trgng y e u , khi xet rieng le hay tdng h d p lai, d d i vdi cd sd d i n lieu cua mgt n h d m g i a o dich, sd dif tai khoan hay tiiong tin t h u y e t minh. ma kiem scat ngi b o c u a ddn VI k h o n g the ngan chan hoac k h o n g p h a t hien va siJa chifa kip thdi.
- Rui ro phat hien la riii ro ma trong q u a trinh kiem toan, cac thu tuc, ml k i e m t o a n vien thi/c hien n h i m l a m g i a m rui ro kiem toan xudng tdi mtic cd t h e c h a p nhan difdc, nhtfng v i n k h o n g p h a t h i e n difdc he't cac sai sot trong ye'u khi x e t n e n g |^ hoac tong hdp lai.
^CAC, NHAN, TO ANH HUdNC.
DEN RUIRO TIEM TANG Rui ro tiSm tar.L
q u a n trong nh?' 'iiot noi dung
•'Tl loan. Di^u
"ThS., TrUdng Dai hoc Cong nghiep Thi/c pham TP. H6 Chi IMnh Ngdy nhgn bai • 02/12/2019; Ngdy phdn bi?n: 15/12/2019; Ngdy duyet ddng: 20/12/2019
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Kinhte-vaDubSonay cd nghia la, kiem toan vi6n nen nd life du doan kha nang xay ra sai sot hoac kha nang it xay ra sai sot tren bao cao tai chinh. Dong thdi, phai danh gia cac nhan to anh hu'dng de'n rui ro d^ thu thap bang chiJng phii hdp. Cac nhan td chinh kiem toan vien can xem xet khi nghien cu'u ve riii ro tiem tang, bao gdm:
Dac di^'m ho^t dpng san xud't, kinh doanh cua khach hang (Nature of Client's Business - NB)
Dac diem hoat dgng san xua't, kinhdoanh cua khach h&ng khac nhau, cd th^ dan de'n cac rui ro tiem tang khac nhau. Nhifng dac diem hoat d6ng san xuat, kmh doanh cua khach hang thifdng gap, bao gdm:
' Nganh nghi hoat ddng kinh doanh cua khach hang: Vi du, mgt nha san xuat dien ti!f phai ddi mSt vdi kha nang la hang hda cua hg tdn kho cd the bi loi thdi. Rui ro tiem tang cd the anh hifdng ddn cac khoan muc tren bao cao tai chinh, nhtf: hang ton kho, khoan nd phai thu, may mdc, thie't bi.
- Cac nghiep vu kinh te khdng theo quy trinh: Cdc giao dich bS't thu'dng cd kha nang ghi chep lai khdng chinh xac vi ke tofin thidu kinh nghi$m. Cac giao dich bat thu'dng cd the bao gdm: tdn that do hoa hoan, mua lai tai san co gia tri ldn hoac tai cd cau doanh nghiep.
- Cac giao dich pho bie'n: Cdc giao dich phd bien thi kiem toan vien dif doan cd kha nang co sai sdt trpng ye'u. Ph^n ldn cac kiem toan vien nghi ngd ve kha nang qua han ciia cac khoan phai thu khach hang, hay cac khoan vay de'n han phai tra.
V3n hoa doanh nghiap (Culture - C) - Cac giao djch cua cac ben lien quan:
Vi du nhif giao dich giii'a cong ty me va cong ty con, giffa cac cdng ty con vdi nhau ve quan ly va to chii'c doanh nghifp; cac giao dich nay khong ghi nhan nhif mdt ddn vi ddc lap, ma cd chuan mu'c ke toan rieng dd ghi nhan.
- Cac nhan td lien quan de'n gian lan trong bao cao tai chinh va chie'm dung tai san, bao gdm: Thai do; Hanh dgng va chinh sach phan anh thai do chung cua nha quan ly ve tinh toan ven, gia tri dao diJc va cam ket ve nang ILTC.
Kinh nghiam cua kig^m toan vign (Audit Experience - AE)
- Ke't qua cua kidm toan vien tien nhi$m: Ket qua cua nhiing sai sdt trong kiem toan trifdc dd, kha nang cao se xay ra trong kiem toan nam nay, vl cd nhiJng sai sdt mang tinh he thdng va cac ddn vi thu'dng chSm thu'c hien thay doi de loai
bd chung. Do dd, kiem toan vi6n cd kinh nghiem phai kiem tra ket qua kiem toan cua nam tnfdc dd.
- Hdp dong kiem toan til lan thtJ hai: Kiem toan vien tham gia kiem toan bao cao tai chinh d mot cong ty tif hai hay nhieu lan, hp da cd kinh nghiem va kien thu'c kiem toan d cdng ty nay. Do do, cac sai sdt d nam dau thifdng difdc kiem toan vien danh gia cao va cac sai sdt nay thdng thu'dng se difdc danh gia giam 5 cac nam kiem toan tiep theo.
- Kiem toan vien yeu cau dieu chinh ghi nhan trong bang can dd'i tai khoan va cac nghiep vu kinh te, nhif:
cac khoan dau tu' phai ghi nhan theo gia tri hdp ly, hang tdn kho qua ban, trach nhiem thanh toan bao hanh, sii'a chifa ldn tai san cd dinh, tfdc tinh diJ phdng tdn that khoan vay. Bdi, kiem toan vien nghi ngd cac giao dich nay co the bi ke toan ghi nhan sai trong so sach va trinh bay sai tren bao cao tai chinh.
MOi QUAN HE CUA RUI RO
Md'i quan he giifa cac loai rui ro
Md'i quan he giu'a rui ro tiem tang va cac loai rui ro kiem toan dtfdc the hien qua cong thu'c:
AR = IRx'CRxDR (1) Trong dd:
- AR (Audit risk): Rui ro kidm toan - IR (Inherent risk): Rui ro tiem tang - CR (Control nsk) Riii ro kiem soat - DR (Detection risk): Rui ro phat hien
Theo cong thiJc (1), de giam thieu nii ro kiem toan (AR) d mu'c thap cd the chS'p nh§n difdc, thi kiem toan viSn c^n giam rui ro tiem tang (IR) d mu'c thS'p cd the cha'p nhan difdc. Dieu nay cd nghia la, kiem toan vien phai xem xet va danh gia can trgng cac yeu to' anh hifdng den rui ro tiem tang, nhif: ve dac diem hoat dOng san xua't, kinh doanh ciia ddn vi du'dc kiem toan; van hda doanh nghiep va kinh nghiem ciia kiem todn vien.
Ngoai ra, tif cdng thu'c (1) ta suy rong ra:
DR = AR/(IR X CR) (2) ^
Theo cong thii'c (2), de giam thieu riii ro phat hien (DR), thi rui ro tiem tang (IR) va rui ro kiem soat (CR) phai d mii'c cao.
Trong ma tran tren, ddng cua ma tr&n bieu thi nii ro tiem tang (IR), cot cua ma tran bieu thi rui ro kiem soat (CR), giao giii'a ddng va cot bieu thi ket qua cua nii ro phat hien (DR). Vi du, neu kiem toan vien danh gia rui ro tiem tang d mile cao va ddnh gia rui ro kiem soat d miJc cao thi rui ro phat hien se difdc danh gia d miJc tha'p nhat.
Moi quan he giffa cac loai rui ro va thu thSp bang chtfng kiem toan
De cd the tha'y ro nhu'ng anh hifdng ciia cac loai mi ro trong kiem toan den viec thu thap bang chii'ng kiem toan, kiem toan vien co the difa vao mdi quan he difdc the hien d Sddd 1.
Trong dd:
- D (Direct Relationship): Md'i quan he trifc tie'p/
ty le thuan
-1 (Inverse Relationship): Md'i quan he dd'i nghich/
ty le nghich
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s d DO 1: MOI QUAM HE GICTA ROI RO vA THG TH^P BANG CHtfNG KIEM TOAN
Sd DO 2: MOI QOAN HE GiflA RQl RO, THG THAP B X N G CHflMG KIEM TOAN VA MCTC T R Q N G YEO
i
Trong do
- D (Direct Relationship). Moi quan he irifc lie'pAy le thuan - I (Inverse Relationship): Moi quan he doi nghich/ly Ie nghich
MO HINH: MO HIMH CAC NHAN TO ANH HCfdNG DEN RGI RO TIEM TANG
^ .
-5^
Trong do:
- BN: Nature of Client's Business (Dac diem hoat d6ng san xua't, kinh doanh ciia khach hang)
- AE: Audit Experience (Kinh nghiem cua kiem toan vien) - C; Culture (Van hoa doanh nghiepA'an hoa) - DR: Detection Risk (Rui ro phai hien) - iR Inherreni Risk (Rui ra tiem tiing) - CR: Control Risk (Rui ro kiem soar) - AR: Audit Risk (Rui ro kiem toan)
Nyuon Tai g,a dc v..,it
Nhin tren Sd do 1, ta tha'y:
- Riii ro kiem loan va rui ro phat hien cd md^i quan he ty le thuan. Dieu nay cd nghia la, khi nil ro kiem toan difpc danh gia d miJc thap, thi nii ro phat hien se d mifc tha'p va ngifdc lai.
- Rui ro kiem toan va nii ro phat hien cd md'i quan he ty le nghich vdi viec thu thap bang chii'ng kiem toan. Nhtf vay, khi nii ro kiem toan va nii ro phat hien d miJc thap, thi kiem toan vien can thu thap nhieu b^ng
I va mii'c chfingbd sung dechiJng minh ykjen minh. Va ngifdc lai. khi riii ro kiemjoaii va rui ro phat hien d miJc cao, thi kien toan vien khdng can thu thap them bang chiJng kiem toan. , , -
- Rui ro tiem tang va nii ro kiem soat co mdi quan he ty le thuan vdi viec thu m?p bang chtfng kiem toan. Do dd. khi nii ru udm tang va nii ro kidm soat di/dc danh gia d miJc cao. tM kiem toan vidn phai sif dyng them cac thu tuc de thu thap thera bang chiJne kiem toan. Ngifdc iai, khi mi ro uera tang va riii ro kiem soat difdc danh^gia d mifc thap. thl kiem toan vien khong can thu thap them bang chiJng kiem man.
Mdi quan he giiTa rui r" ' trpng ye'u
Giifa mu'c trong yeu va riii jo cd moi quan he chat che vdi nhau. Neu mii'c sai sdt cd the chap nhan du'dc tang len, thi nii ro kiem toan se giam xudng. Bdi vi, khi kiem toan vien tang gia tri sai sdt CO the bd qua, thi kha nang sai sdt trong ye'u cd the giam xudng va ngifdc lai.
Viec xac dmh ngifdng ^ trgng ydu (ngifdng sai sdt khong dang ke) trong mu'c trong yeu la rat quan trong. Viec xac dinh ngtfdng trgng yeu gitip kiem toan vien loai bd nhSng sai sdt quii nho, ma ngay ca khi tdng hdp lai cung khdng dii gay anh hu'dng trgng yeu den bao cao tai chinh.
Md'i quan he giifa rui ro va mu'c trgng yeu dtfdc the hien qua Sd do 2
MO HINH CAC NHA.N TO ANH HL/dNG DEN RUI RO TIEM TANG
Tit cac tim hieu va phan tich d tren.
tac gia de xua't mo hinh cac nhan td anh hu'dng den rui ro tiem tang nhu' Md hinh.
Nhif v|y, nhin vao Md hinh cho tha'y:
Riii rotiem tang chiu anh hifdng bdi 3 nhan td chinh la: Dac diem hoat ddng san xua't, kinh doanh cua khach hang - NB;
Kinh nghiem cua kiem toan vien - AE"
va Van hda - C. Trong khi dd, rui ro tiim tang CO mdi quan he vdi 3 loai nii ro, gdm- nil ro kiem toan - AR; rui ro phat hien - DR va rui ro kiem soat - CR.Q
TAI LIEU THAM KHAO
1. Bg Tai chinh (2012).//e thdng Chudn mi/c Kiem todn VietNam 2. Tru'dng Dai hgc Kinh tdTP. Ho Chi Minh (2019). Gido trinh Kien) Nxb Lao ddng
3. Alvin A.Arens, Randal J.Elder, Mark Beasley (2015). Auditing >...
Integrated Approach, 14"^ Edition - Boston - Prentice Ha. 258-273
' ^'an Iln thiJ g.
!' Servi •ices - An
