KIỂM TOÁN BÁO CÁO TÀI
CHÍNH NÂNG CAO
TÀI LIỆU THAM KHẢO
1. Giáo trình Kiểm toán Báo cáo tài chính (GT090.0002),
PGS, TS Nguyễn Phú Giang, TS Nguyễn Viết Tiến, NXB Thống
kê, 2019
2. 37 Chuẩn mực kiểm toán Việt Nam, Bộ Tài chính, NXB Lao
động, 2013
3. Auditing and Assurance services, Messier, William. F.,
McGraw Hill, 2003
Chương 1: Báo cáo tài chính theo
các mô hình kế toán và sự vận
dụng trong kiểm toán BCTC
1.1. Báo cáo tài chính theo các mô hình kế toán
BCTC theo mô hình kế toán tĩnh
BCTC theo mô hình kế toán động
BCTC theo mô hình kế toán thuế
KÕ to¸n tÜnh ( KÕ to¸n tµi s¶n)
C¬ së tån t¹i: Môc tiªu cña kÕ to¸n tÜnh lµ ®Þnh
kú kiÓm tra xem t¹i mét thêi ®iÓm nµo ®ã, nÕu
®em b¸n c¸c tµi s¶n hiÖn cã, cã cho phÐp tr¶
®ưîc c¸c kho¶n nî hay kh«ng?
Nguån gèc cña kÕ to¸n tÜnh: lµ dùa trªn
nguån gèc ph¸p lý thÕ kû XIII ®Õn thÕ kû XIX,
do c¸c chuyªn gia vÒ luËt ph¸ s¶n x©y dùng.
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