Bài Tập Kiểm Toán - Chương Tổng Quan Về Kiểm Toán

The main reason for financial statement auditing is to provide users with a reasonable assurance about the accuracy and reasonableness of the financial statements. This means that the auditor's role is to verify that the financial statements are free from material misstatements, whether due to error or fraud. By doing so, the auditor helps to enhance the credibility and reliability of the financial information, giving users confidence in making informed decisions based on the financial statements.

The correct answer is "Kiểm toán hoạt động" because it is stated in the question that proposing improvements to operations is an important objective of this type of audit. Therefore, "Kiểm toán hoạt động" is the most appropriate choice as it focuses specifically on auditing operations and suggesting improvements.

This option is not considered an example of compliance auditing because it focuses on evaluating the operations and suggesting improvements of a newly established department rather than ensuring adherence to rules and regulations. Compliance auditing typically involves assessing an entity's conformity with legal requirements, internal policies, or industry standards. In this case, the purpose is more aligned with performance evaluation and process improvement rather than compliance verification.

This answer states that the conflict of interest between the management of the audited entity and the independent auditor is not a primary reason for financial statement auditing. The primary reasons for financial statement auditing are the complexity of accounting and financial reporting issues, the difficulty for users of financial statements to access information, and the impact of financial statements on decision-making processes. The conflict of interest between management and auditors may be a potential challenge in ensuring the independence and objectivity of the audit process, but it is not the main reason for financial statement auditing.

The correct answer is that independent auditing is conducted by external parties, while internal auditing is carried out by employees within the organization.

The correct answer is "Xem xét và đánh giá về tính hữu hiệu và hiệu quả của một hoạt động hay một bộ phận trong đơn vị." This answer describes the main focus of operational auditing, which is to assess the effectiveness and efficiency of a specific activity or department within an organization. Operational auditing aims to identify areas for improvement and make recommendations to enhance performance and achieve organizational goals.

The main purpose of auditing is to provide an evaluation of an organization's operations in meeting its objectives. This involves assessing the effectiveness of the internal control system, assisting independent auditors in auditing financial reports, providing internal audit findings on accounting and financial issues to senior management, and ensuring that the organization is functioning in line with its goals.

The answer explains that it is necessary to have the opinion of an independent third party because the company cannot be objective in matters related to its own financial reports. This means that an external auditor is needed to provide an unbiased assessment of the company's financial situation and performance.

The correct answer is "Kiểm toán việc lập báo cáo tài chính có thực hiện theo đúng các chuẩn mực kế toán không?" because it is asking whether the audit of financial reporting is conducted in accordance with accounting standards. This is a key aspect of compliance auditing, as it ensures that the financial statements are prepared in accordance with the applicable accounting principles and provide reliable and accurate information to users.