Bài giảng Kiểm toán căn bản: Chương 7 - PGS. TS. Đào Thanh Bình

Contextualizing the critical role of auditing, particularly in light of historical financial reporting inaccuracies, is essential for emphasizing the significance of effective audit methodologies. The 2008 audit findings, which revealed widespread financial statement misstatements and structural weaknesses within prominent state-owned enterprises in Vietnam, highlight the persistent challenges in ensuring economic transparency and accountability. Given the impracticality of scrutinizing every transaction, "audit sampling" emerges as an indispensable technique for auditors. This chapter aims to delineate the fundamental "concepts of audit sampling", explore diverse "methods of audit sampling", and discuss strategies to mitigate associated risks, thereby contributing to more reliable and efficient audit engagements. The goal is to provide a robust framework for drawing valid conclusions about entire financial populations based on selected subsets.

Kiểm toán viên, sinh viên ngành kiểm toán, kế toán, tài chính, và các nhà quản lý quan tâm đến quy trình kiểm toán và quản lý rủi ro.

The document provides a comprehensive overview of "audit sampling", beginning with a compelling real-world scenario from 2008 that illustrates significant financial reporting issues and governance failures within major Vietnamese enterprises. This context underscores the necessity of robust audit practices and the strategic use of sampling. The core definition of "lấy mẫu kiểm toán" (audit sampling) is presented as applying procedures to less than 100% of a population, ensuring every item has a selection chance, to gather evidence and form conclusions about the overall population. A key focus is on understanding a "representative sample"—one whose characteristics mirror the total population—and distinguishing between "sampling risk" and non-sampling risk. Sampling risk, specifically, refers to the auditor reaching an incorrect conclusion due to a non-representative sample, which can lead to either over-auditing (increased cost) or under-auditing (increased audit risk). The chapter systematically details various "phương pháp chọn mẫu" (methods of audit sampling), categorizing them into statistical and non-statistical approaches. Statistical methods encompass techniques such as random number selection, systematic sampling, probability proportional to size, and stratified sampling, while non-statistical methods involve direct item selection and block sampling. The "stratification technique" is highlighted for its ability to enhance sample representativeness by grouping homogenous elements. Regardless of the method, both probabilistic and non-probabilistic sampling share a common process involving planning, selection and testing, and results evaluation. Practical guidance is offered on reducing audit risks, emphasizing the design of suitable audit procedures and appropriate sample size adjustments. The document positions "chọn mẫu kiểm toán" not merely as a technical exercise but as an "art" for the auditor, implying that effective application requires professional judgment. The implications are substantial: mastering these sampling techniques is vital for auditors to efficiently obtain reliable evidence, make informed judgments on financial statements, and enhance overall financial transparency and accountability in complex business environments.