Bài Tập Kiểm Toán - Chương Môi Trường Kiểm Toán

The correct answer is "Kiểm toán viên độc lập cần tuân thủ để bảo đảm uy tín nghề nghiệp". This answer states that independent auditors need to adhere to ethical standards in order to maintain professional integrity. This is important because auditors play a crucial role in ensuring the accuracy and reliability of financial information, and their independence is essential to maintain public trust in the auditing profession. By following ethical guidelines, auditors can demonstrate their commitment to objectivity, integrity, and professional competence, which ultimately contributes to the credibility and reputation of the auditing profession.

The situation where the auditor does not comply with auditing standards and causes harm to a third party will lead to the auditor's legal liability. This is because auditors have a duty to perform their work in accordance with professional standards and to exercise due care and professional skepticism. If they fail to do so and their actions result in harm to a third party, they can be held legally responsible for their negligence or breach of duty.

The answer suggests that the auditor is being cautious and thorough in their examination by investigating the differences between their estimated figures and the company's book records, despite the assurance from the Chairman of the Board that the inventory has been evaluated correctly. This shows that the auditor is not solely relying on the assurance given by the Chairman and is taking additional steps to ensure accuracy.

The correct answer states that the preparation of financial statements is the responsibility of the management, while the auditor is responsible for expressing an opinion on the audited financial statements. This means that the management is accountable for the accuracy and completeness of the financial information presented in the statements, while the auditor's responsibility is to assess the fairness and reliability of the financial statements and provide an independent opinion on them.

During the auditing process, auditors must demonstrate independence in order to maintain the trust and confidence of society. This is important because independence ensures that auditors are unbiased and objective in their assessments, allowing them to provide reliable and trustworthy information to stakeholders. By maintaining the trust of society, auditors can fulfill their role in ensuring transparency and accountability in financial reporting, which ultimately contributes to the stability and integrity of the overall financial system.

The correct answer is "Always comply with auditing standards." This is because complying with auditing standards is an important way for auditors to reduce their legal liability. By following these standards, auditors can ensure that their work is conducted in a professional and ethical manner, reducing the risk of legal issues arising from their audits.

This statement suggests that an auditor will not be considered negligent if they can prove that they have consistently adhered to the current auditing standards during the auditing process. In other words, as long as the auditor can demonstrate their compliance with the established standards, they will not be deemed careless or negligent. This emphasizes the importance of following auditing standards to ensure the accuracy and reliability of financial reports.

The correct answer is "Thực hiện đầy đủ kỹ năng và sự thận trọng nghề nghiệp". In the process of auditing financial reports, independent auditors are responsible for performing their duties with full professional skills and due diligence. This includes conducting thorough examinations, applying appropriate auditing techniques, and exercising professional skepticism to ensure the accuracy and reliability of the financial statements. They are not solely responsible for detecting fraud and errors committed by the employees of the entity, nor can they guarantee that the audited financial reports are completely accurate.

The correct answer suggests that the company assigns the task of nominating independent auditors to the Control Board. This measure ensures the independence of the auditors and prevents any potential conflicts of interest that may arise from direct contact between company employees and independent auditors. By entrusting the Control Board with this responsibility, the company can maintain the integrity and objectivity of the auditing process.