1
CHƯƠNG 3
CHUẨN BỊ KIỂM TOÁN
2
Nội dung
1.Trọng yếu và rủi ro
kiểm toán
2. Giai đoạn tiền kế
hoạch
3. Giai đoạn lập kế hoạch
3
Các quy
định có liên
quan
VSA 200, 300, 315, 320,
330, 530 và ISA tương
đương.
VAS 01
Tài liệu về hồ sơ kiểm toán
mẫu của VA CPA
4
1.Trọng yếu
và rủi ro
kiểm toán
1.1 Trọng yếu
1.2 Rủi ro kiểm toán
1.3 Quan hệ giữa trọng yếu và
rủi ro kiểm toán
1.4 Rủi ro có sai sót trọng yếu
và cơ sở dẫn liệu
5
1.1 TRỌNG
YẾU
• Trong kế toán
• Trong kiểm toán
Khái niệm
•Lập kế hoạch kiểm toán
•Đánh giá sai lệch phát hiện
được và lựa chọn kết luận phù
hợp
Vận dụng trong kiểm toán
![Bài tập lý thuyết Kiểm toán: Hệ thống bài tập [chuẩn nhất]](https://cdn.tailieu.vn/images/document/thumbnail/2026/20260316/hoatrami2026/135x160/73941773804669.jpg)
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