Đề thi và bài giải môn Kiểm toán căn bản

THI TH S 01Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : (3 im)(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)1. Vit Nam, Ngi thc hin cng vic kim toan c goi la k toan vin cng chng.2. Mc trong yu la khai nim dung chi tinh cht cua cac sai pham ma KTV phat hin c3. Rui ro phat hin la loai rui ro gn vi ban cht, nganh ngh kinh doanh cua n vi c kim toan.4. Ni kim la qua trinh kim tra ma c im la thng co ngay cac kt lun x ly sai pham phat hin c.5. Chun mc quy inh v bng chng kim toan la VSA 320.6. Phng phap chon mu co c im cac phn t c chon vao mu am bao tinh ngu nhin va tinh c thi c goi la chon mu phi thng k.7. Nguyn tc hoat ng cua Kim ton Nh nc la co thu phi kim toan .8. Kim toan tun thu thng thng c thc hin bi cac KTV Nha nc.9. KTV c lp bt buc phai co chng chi hanh ngh.10. Khi KTV thc hin vic kim tra t s liu trn chng t gc cua n vi i chiu n s sach tc la KTV ang thu thp bng chng anh gia c s dn liu v s phat sinhCu 2 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : (3 im)1. PP chn mu theo n v tin t c it u im hn PP chn mu theo n v hin vt.2. Hoa n GTGT (lin 1) la bng chng c ngun gc do n vi c kim toan lp va lu gi tai n vi.3. Khi nh gi IR trung bnh, CR thp th DR l cao.4. Rui ro kim toan co mi quan h ty l nghich vi tinh kinh t cua cuc kim toan.5. Gian ln thng kho phat hin so vi sai sot.6. Phn loai kim toan theo linh vc kim toan thi gm co kim toan c lp, kim toan nha nc va kim toan ni b.7. i tng cu th cua kim toan la cac bao cao tai chinh.8. Tai Vit Nam, kim toan ni b xut hin trc kim toan Nha nc.9. KTV tin hanh i chiu gia tri cua mt tri s trn nhiu tai liu khac nhau, cac ky khac nhau. y la biu hin cua phng phap i chiu doc.10. Chun mc kim toan quy inh v trong yu trong kim toan la chun mc VSA 240.Cu 3 : (4 im)C tng th gm 12 khon phi thu. KTV cn chn ra 4 khon phi thu gi th xc nhn. KTV quyt inh se chon mu co s dung bang s ngu nhin vi la chon theo khoang cach ln hn v khng chp nhn mu trng. Bt u bi im xut phat dong 3 ct 2, l trinh xui theo ct. VT : triu ng TTKhch hngS tin

1Cng ty in lc 36.790

2Cng ty TNHH PTH2.500

3Cng ty HAGL9.050

4Ngn hng ng 5.020

5Cng ty Vn Tng2.200

6Cng ty c phn P&G1.980

7X nghip ng tu15.100

8Ngn hng Seabank2.180

9Cng ty hp danh T&T460

10X nghip dc phm9.800

11Ngn hang Sacombank8.690

12Cng ty cao su a Nng5.900

( thi c s dng ti liu v cn b coi thi khng gii thch g thm)

THI TH S 02Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)1. Vit Nam, Ngi ng u c quan KTNN c goi la Kim toan trng2. Chun mc o c quan trng nht ca kim ton vin l tnh trung thc.3. Rui ro tim tang la loai rui ro gn vi trinh va nghip vu cua KTV trong qua trinh kim toan4. KTV phi chu trch nhim trc tip i vi cc sai phm pht hin c.5. Rui ro kim soat trong cac n vi lun lun tn tai6. Kim ton chng t v chng t kim ton l 2 thut ng tng t nhau.7. Kim ton Nh nc v Doanh nghip Nh nc v kim ton l hon ton khc nhau.8. Kt qu ca kim ton c lp thng gn vi cc bin php x ly cac sai pham phat hin c n vi c kim toan.9. Sau nm 2006, kim ton Nh nc Vit Nam trc thuc Quc hi.10. Khi KTV thc hin vic kim tra t s liu trn s sach k toan cua n vi i chiu n cac chng t gc tc la KTV ang thu thp bng chng anh gia c s dn liu v s hin hu.Cu 2 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )1. PP chn mu theo n v tin t c u im hn PP chn mu theo n v hin vt.2. Hoa n GTGT (lin 2) la bng chng c ngun gc do n vi c kim toan lp va lu gi tai n vi.3. Theo ma trn rui ro khi nh gi IR trung bnh, CR thp th DR l cao nht.4. Khi AR = 5%, IR = 80%, CR = 90% th DR = 8,33%.5. Cn c quan trong phn bit hanh vi gian ln va sai sot o chinh la mc nghim trong cua hanh vi sai pham.6. Phn loai kim toan theo mi quan h gia chu th va khach th kim toan thi gm co kim toan c lp, kim toan nha nc va kim toan ni b.7. i tng chung cua kim toan la cac bao cao tai chinh.8. Tai Vit Nam, kim toan c lp xut hin trc kim toan Nha nc.9. KTV tin hanh i chiu gia tri trn cac lin khac nhau cua cac phiu thu c lu tr bi thu quy va k toan thanh toan. y la biu hin cua phng phap i chiu logic.10. Chun mc kim toan quy inh v trong yu trong kim toan la chun mc VSA 200.Cu 3 : (4 im)C tng th gm 12 khon phi thu. KTV cn chn ra 5 khon phi thu gi th xc nhn. KTV quyt inh se chon mu theo khoang cach c inh vi la chon theo s ln hn v khng chp nhn mu trng bt u bi im xut phat vi gia tri 10.000. VT : triu ng STTKhch hngS tin



3Cng ty HAGL6.050

4Ngn hng ng 3.020

5Cng ty Vn Tng2.200

6Cng ty c phn P&G980







( thi c s dng ti liu cn b coi thi khng gii thch g thm)

THI TH S 03Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)1. Nghi inh 105/2004/N-CP la mt vn ban phap quy lin quan n KTNN2. Hin nay, Vit Nam a ban hanh 36 chun mc kim toan c lp3. Khi anh gia rui ro tim tang cua mt n vi la cao thi iu o co nghia la doanh nghip ang co tinh hinh tai chinh kha ti t.4. Phn loai kim toan theo c s phap ly thi kim toan bao gm ni kim va ngoai kim.5. Rui ro kim soat lun co mi quan h ty l nghich vi rui ro phat hin.6. Quan im cho rng kim toan ng nghia vi kim tra k toan la quan im v kim toan trong nn kinh t thi trng.7. Nguyn tc hoat ng cua KTNN la c lp va chi tun theo phap lut.8. Hiu qua va hiu nng la hai thut ng khac bit nhau9. Phng phap kim toan ngoai chng t gm co kim k, iu tra va chon mu.10. Khi KTV thc hin vic kim tra t s liu trn s sach k toan cua n vi i chiu n cac chng t gc tc la KTV ang thu thp bng chng anh gia c s dn liu v s anh giaCu 2 : Hon chnh nhng cu sau bng cch in vo du (.) : ( 3 im )1. PP chn mu trung c u im hn PP chn mu ()2. Gi th xac nhn TGNH la ky thut giup KTV thu thp bng chng lin quan n c s dn liu la (.) ca khon mc TGNH.3. Theo ma trn rui ro khi nh gi IR trung bnh, CR cao th DR l () 4. Muc tiu cua kim toan ni b la anh gia v nng cao (..)5. Kim toan (..)lun co trinh t ngc vi trinh t cua k toan tai chinh.6. Hai chc nng c bn ca kim ton l xc minh v (.)7. Kim ton vin (..) nht thit phi c chng ch CPA8. Vn bn php quy cao nht trong lnh vc kim ton Nh nc l (.)9. Vit Nam,(..) l ch th kim ton xut hin sm nht10. Trc nm 2005,() trc thuc Chnh Ph.Cu 3 : (4 im)C tng th gm 12 khon phi thu. KTV cn chn ra 5 khon phi thu gi th xc nhn. KTV quyt inh se chon mu co s dung bang s ngu nhin theo s tin nho hn v khng chp nhn mu trng bt u bi im xut phat la dong 2 ct 4 vi l trinh xui theo ct t trn xung. VT : triu ng TTKhch hngS tin



3Cng ty HAGL6.050

4Ngn hng ng 3.020

5Cng ty Vn Tng2.200









THI TH S 04Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)1. Doanh nghip t nhn Vit Nam hin nay la khach th bt buc cua kim toan c lp2. Hin nay, Vit Nam tinh ngoai kim cua cac chu th kim toan co th c sp xp theo th t tng dn nh sau : Kim toan nha nc, kim toan c lp, kim toan ni b.3. Tinh trong yu la khai nim dung chi quy m v tin cua cac sai pham phat hin c.4. Phn loai kim toan theo pham vi kim toan thi kim toan bao gm kim toan thng ky, inh ky va bt thng.5. Rui ro phat hin lun co mi quan h ty l nghich vi rui ro kim toan.6. Quan im cho rng kim toan la dich vu vi 4 linh vc kim toan thng tin, quy tc, hiu qua, hiu nng la quan im v kim toan trong nn kinh t thi trng.7. Lut KTNN Vit Nam c ban hanh nm 2004.8. Hiu qua la khai nim dung chi cht lng cua bng chng kim toan.9. Phng phap kim toan chng t gm co kim k, iu tra va i chiu.10. Khi KTV thc hin vic kim tra t s liu trn s sach k toan cua n vi i chiu n cac chng t gc tc la KTV ang thu thp bng chng anh gia c s dn liu v quyn.Cu 2 : Hon chnh nhng cu sau bng cch in vo du (.) : ( 3 im )1. Rui ro ( ) la loai rui ro lin quan trc tip n cng tac thc hin cua cac KTV2. Vic b tri mt nhn vin va lam cung luc nhiu vi tri khac nhau. iu nay chng to n vi a khng tun thu nguyn tc (..)3. Nm (..) la mc thi gian anh du s xut hin cua Kim toan ni b Vit Nam4. (..) va bay to y kin la hai vai tro quan trong c ban cua kim toan.5.Tai (..), y kin cua KTV c lp c coi ging nh phan quyt cua mt quan toa.6. () l chc nng quan trng nht ca kim ton.7. Chun mc kim ton lin quan n gian ln v sai st nc ta l (..)8. Xt trn gc nh lng th quy m v sai phm c gi l ()9. () l loi hnh kim ton c i tng ch yu l cc BCTC.10. i tng chung ca kim ton l thc trng hot ng ti chnh v ()Cu 3 : (4 im)C tng th gm 12 khon phi thu. KTV cn chn ra 4 khon phi thu gi th xc nhn. KTV quyt inh se chon mu co s dung bang s ngu nhin theo khoang cach ln hn v chp nhn mu trng bt u bi im xut phat la dong 35 ct 1 vi l trinh ngc theo ct t di ln. VT : triu ng TTKhch hngS tin



3Cng ty HAGL6.050

4Ngn hng ng 3.020

5Cng ty Vn Tng2.200









AP AN THI TH S 01Cu 1 : Tra li ung/Sai va giai thich ngn gon : (3im)TT cuNi dung tra liim

1Sai. Kim toan vin0.3

2Sai. Tinh trong yu 0.3

3Sai. Rui ro tim tang0.3

4Sai. Thanh tra0.3

5Sai. VSA 5000.3

6Sai. Chon mu thng k (chon mu xac sut)0.3

7Sai. Kim toan c lp0.3

8ung. KTNN co ia vi phap ly cao0.3

9ung. am bao tinh khach quan va c lp co trinh chuyn mn cao0.3

10ung. S y u0.3

Tng im cu 1:3,0

Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin nhtCu 2 : Tra li ung/Sai va giai thich ngn gon : (3im)TT cuNi dung tra liim

1Sai. Co u im hn vi quan tm n quy m v tin cua tng th0.3

2ung. Theo quy inh v vic ghi hoa n GTGT0.3

3ung. Theo ma trn rui ro0.3

4ung. Mun AR thp thi phai mt nhiu thi gian va CP kim toan0.3

5ung. Vi gian ln thng c y va co s che giu0.3

6Sai. Theo i tng kim toan0.3

7Sai. La tai liu k toan, thc trang tai san va nghip vu tai chinh0.3

8Sai. KTNB (1997); KTNN (1994)0.3

9Sai. i chiu ngang0.3

10Sai. VSA 3200.3

Tng im cu 2:3,0

Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin nhtCu 3 : Chon mu co s dung Bang s ngu nhin (4 im)-Y 1 cua cu 3 : (0,5 im)Cng dn s tin cua cac phn t cua tng th

STTKhch hngS tinS tin cng dn

1Cng ty in lc 36.7906.790

2Cng ty TNHH PTH2.5009.290

3Cng ty HAGL9.05018.340

4Ngn hng ng 5.02023.360

5Cng ty Vn Tng2.20025.560

6Cng ty c phn P&G1.98027.540

7X nghip ng tu15.10042.640

8Ngn hng Seabank2.18044.820

9Cng ty hp danh T&T46045.280

10X nghip dc phm9.80055.080

11Ngn hang Sacombank8.69063.770

12Cng ty cao su a Nng5.90069.670

-Y 2 cua cu 3 : (0,5 im)+ inh dang tng th (6.790 69.670)+ Mi quan h BSNN : 5/5+ L trinh : Xui theo ct+ Chon theo khoang cach ln hn va khng chp nhn mu trung+ im xut phat Dong 3 Ct 2 : 48.360+ S lng mu cn chon : 4 mu-Y 3 cua cu 3 (3 im) S NNKhong cchS tinNh cung cpGhi chim

48.36048.360 - 45.280 = 3.08055.080 - 48.360 = 6.72055.080Xi nghip dc phm0,5

39.97539.975 - 27.540 = 12.43542.640 - 39.975 = 2.66527.540Cng ty c phn P&G0,5

06.9076.907 - 6.790 = 1179.290 - 6.907 = 2.3839.290Cng ty TNHH PTH0,5

14.34214.342 - 9.290 = 5.05218.340 - 14.342 = 3.9989.290Cng ty TNHH PTH(Loai do trung)0,5

36.89736.897 - 27.540 = 9.35742.640 - 36.897 = 5.74327.540Cng ty c phn P&G(Loai do trung)0,5

69.57869.578 - 63.770=5.80869.670 - 69.578=9263.770Ngn hang Sacombank0,5

Kt lun : Cac khoan phai thu sau c chon : Xi nghip dc phm, cng ty c phn P&G, cng ty TNHH PTH, ngn hang Sacombank

AP AN THI TH S 02Cu 1 : Tra li ung/Sai va giai thich ngn gon : (3 im)TT cuNi dung tra liim

1Sai. Tng kim toan Nha nc0.3

2Sai. Tinh c lp0.3

3Sai. Rui ro phat hin0.3

4Sai. Nha quan ly n vi c kim toan0.3

5ung. HTKSNB trong cac n vi lun lun tn tai cac han ch 0.3

6ung.Kim toan chng t la phng phap; chng t kim toan la tai liu0.3

7ung. KTNN la b may chuyn mn cua NN; DNNN v kim toan la n vi kinh doanh0.3

8Sai. Thanh tra0.3

9Sai. Nm 2005 khi Lut KTNN c ban hanh0.3

10Sai. S phat sinh0.3

Tng im cu 1:3,0

Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin nhtCu 2 : Tra li ung/Sai va giai thich ngn gon : (3 im)TT cuNi dung tra liim

1ung. Vi a quan tm n s tin cua tng th. Biu hin cua mc trong yu0.3

2Sai. Do n vi bn ngoai lp va lu tai n vi c kim toan0.3

3Sai. mc cao theo ma trn rui ro0.3

4Sai. DR = 6,94% theo cng thc mi quan h gia cac loai rui ro0.3

5Sai. ng c thc hin cua hanh vi0.3

6Sai. Ni kim va ngoai kim0.3

7Sai. Thc trang hoat ng tai chinh va hiu qua hiu nng0.3

8ung. Kim toan c lp (1991); Kim toan Nha nc (1994)0.3

9Sai. i chiu ngang0.3

10Sai. VSA 3200.3

Tng im cu 2:3,0



1Cng ty in lc 37.7907.790


3Cng ty HAGL6.05016.340

4Ngn hng ng 3.02019.360



7X nghip ng tu13.10035.640






-Y 2 cua cu 3 : (0,5 im)+ inh dang tng th (6.790 69.670)+ Khoang cach c inh = 58.670 / 5 = 11.734+ S lng mu cn chon : 5 mu+ im xut phat : 10.000+ Chon theo s ln hn-Y 3 cua cu 3 (3 im) TTKhong cchS tinNh cung cpGhi chim

110.00010.290Cng ty TNHH PTHChon0,5

210.000 + 11.734 = 21.73422.540Cng ty c phn P&GChon0,5

321.734+11.734=33.46835.640Xi nghip ong tauChon0,5

433.468+11.734=45.20248.080Xi nghip dc phmChon0,5

545.202+11.734=56.93658.670Cng ty cao su a Nngchon0,5

Cng im2,5

Kt lun : Cac khoan phai thu sau c chon : Cng ty TNHH PTH, cng ty c phn P&G, xi nghip ong tau, xi nghip dc phm, cng ty cao su a Nng (0,5 )

AP AN THI TH S 03Cu 1 : Tra li ung/Sai va giai thich ngn gon : (3 im)TT cuNi dung tra liim

1Sai. Kim toan c lp0.3

2Sai. 38 chun mc v kim toan c lp0.3

3Sai. IR cao thi tinh hinh kinh doanh cua DN bi anh hng ch cha phai la ti t0.3

4Sai. Bt buc va t nguyn0.3

5ung. Theo cng thc mi quan h gia cac loai rui ro DR = AR/ (IR*CR)0.3

6Sai. Nn kinh t k hoach hoa0.3

7ung. Theo chng 2 cua Lut KTNN nm 20050.3

8ung. Hiu qua = u ra/u vao; Hiu nng = u ra/K hoach, muc tiu0.3

9Sai. Gm kim k, iu tra va thc nghim0.3


Tng im cu 1:3,0

Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin nhtCu 2 : in vo (.) : (3 im)TT cuNi dung tra liim

1Khng trng0.3

2S hin hu (c thc/ s tn ti)0.3

3Cao nht0.3

43 E0.3

5Ti chnh (BCTC)0.3

6By t kin0.3

7c lp0.3

8Lut KTNN0.3

9Kim ton c lp0.3

10Kim ton nh nc0.3

Tng im cu 2:3,0



1Cng ty in lc 37.7907.790


3Cng ty HAGL6.05016.340

4Ngn hng ng 3.02019.360



7X nghip ng tu13.10035.640






-Y 2 cua cu 3 : (0,5 im)+ inh dang tng th (7.790 58.670)+ Mi quan h BSNN : 5/5+ L trinh : Xui theo ct+ Chon theo s tin nho hn va khng chp nhn mu trung+ im xut phat Dong 2 Ct 4 : 85.393+ S lng mu cn chon : 5 mu-Y 3 cua cu 3 (3 im) S NNPham viS tinNh cung cpGhi chim

16.65610.290-16.34010.290Cng ty TNHH PTHChon0,5

42.75138.280-48.08038.280Cng ty hp danh T&TChon0,5

07.9727.790-10.2907.790Cng ty in lc 3Chon0,5

10.2817.790-10.2907.790Cng ty in lc 3Loai do trung

53.98852.770-58.67052.770Ngn hang SacombankChon0,5

33.27622.540-35.64022.540Cng ty c phn P&GChon0,5

Cng im2,5

Kt lun : Cac khoan phai thu sau c chon : Cng ty TNHH PTH, Cng ty hp danh T&T, cng ty in lc 3, ngn hang Sacombank, cng ty c phn P&G (0,5)

AP AN THI TH S 05Cu 1 : Tra li ung/Sai va giai thich ngn gon : (5,5 im)TT cuNi dung tra liim

1Sai. Khach th t nguyn0.3

2Sai. Kim toan ni b KTNN Kim toan c lp0.3

3Sai. Mc trong yu0.3

4Sai. Kim toan in hinh; kim toan toan din0.3

5Sai. Quan h ty l thun theo cng thc mi quan h gia cac loai rui ro0.3

6Sai. Quan im hin ai v kim toan0.3

7Sai. Nm 20050.3

8Sai. Hiu qua la thut ng so sanh gia kt qua at c vi chi phi bo ra0.3

9Sai. PP kim toan chng t co cn i va i chiu0.3


Tng im cu 1:3,0

Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin nhtCu 2 : in vo (.) : (3 im)TT cuNi dung tra liim

1Pht hin0.3

2Bt kim nhim0.3

319940.3

4Xc minh0.3

5Php (c)0.3

6To nim tin cho nhng ngi quan tm0.3

7VSA 2400.3

8Mc trng yu0.3

9Kim ton BCTC0.3

10Hiu qu, hiu nng0.3

Tng im cu 2:3,0

Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin nhtCu 3 : Chon mu co s dung Bang s ngu nhin (4 im)-Y 1 cua cu 3 : (0, 5 im)Cng dn s tin cua cac phn t cua tng th


1Cng ty in lc 37.7907.790


3Cng ty HAGL6.05016.340

4Ngn hng ng 3.02019.360



7X nghip ng tu13.10035.640






-Y 2 cua cu 3 : (0,5 im)+ inh dang tng th (7.790 58.670)+ Mi quan h BSNN : 5/5+ L trinh : Ngc theo ct t di ln+ Chon theo khoang cach ln hn va khng chp nhn mu trung+ im xut phat Dong 35 Ct 1 : 09.763+ S lng mu cn chon : 4 mu-Y 3 cua cu 3 (3,0 im) S NNPham viS tinNh cung cpGhi chim

9.7639.763-7.790=1.97310.290-9.763=5277.790Cng ty in lc 3Chon0,5

25.97625.976-22.540=3.43635.640-25.976=9.66435.640Xi nghip ong tauChon0,5

29.67629.676-22.540=7.13635.640-29.676=5.96422.540Cng ty c phn P&GChon0,5

29.33429.334-22.540=6.79435.640-29.334=6.30622.540Cng ty c phn P&GLoai do trung0,25

32.69332.693-22.540=10.15335.640-32.693=2.94722.540Cng ty c phn P&GLoai do trung0,25

54.16454.164-52.770=1.39458.670-54.164=4.50652.770Ngn hang SacombankChon0,5

Tng im2,5

Kt lun : Cac khoan phai thu sau c chon : Cng ty in l 3, xi nghip ong tau, cng ty c phn P&G, ngn hang Sacombank. (0,5)

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Đề thi và bài giải môn Kiểm toán căn bản