... *ch1*Z>Y*Y>[C[1\W1[1*>[)*YW,Y!">("j7`55WZXZ>Y>WW:*Z\Y5YX[*Yd"Y,YdR!\Y*"j75Z5Z5ZYZ\YW*YZ1*"YdRY[Z>[)*YWZ>Y>Y>[>[)*YY>Z!4ZWC>J**Y([Z>[)*YW[>ZE[5Y4YY>Z!4Z,Y•*WC[1*Z5Y4YX5[1*51W:*"Ydj"j7`[:*>Z!)9X5!Y>Z1))*Y1*Z>Y*Y)Z55W(,Z[YW4>XZ*"Yd"j7`[:*>Z!WZ>Y>Y:Z4W*\W\W:*(>YE[Y>ZZ[:*>Z!^Z:WX*Y\Y>YX5[1*>WWW*Y>[W1YZ>YX5[1*51W:*1*J**Y>YE[Y5[\W"j7`\WXZ[[Y>[1*4>Z>[)*YX))*Y1*Z>Y>ZYY"j7`ZZ>ZE5Z1\WZ,YZ4W*Y>[YEY9*rYd`YLd",Z!54>W"j7`q[YW(j"\W>["j7`[4Z1>Z[>Yd>Y>Y>[)*Y5Z5Z*5W>>Y4>WE>Y>[)*Y4W>Y>Y4>W5ZY>[)*Y~*Z5Z>Z4W*Y>ZZ[>[)*Y5Z5Z"\W>["j7`[4Z:ZZ>ZE*Z,Z!>Y*Z>[*Y(1**Yj"![\W>[4>W>Y>Y4W4,ZW[["j7`[YW9*W>Y5Y,YW>[YYC9*YY`R"R*Y>[>[*YZ5j"X![,Z!54>W\Y1Z[E[1ZWZ\Yd€kYYX)!Z>WW(Lc1.1 Bản chất rủi ro kiểm toán trong kiểm toán báo cáo tài chính !"#$%$&"9*Z\X,Y(1[1*WY>Z\[[W5Z)Z>Z5W**Y)9XC,Y>Z"W>[">Y>Z(WC,Y[7Wg*W(C,Y[fhhS[\YdiiN[1*W>W5W(55Y,YWC[>Yii"9*W>[`Yj*>ZC,Y[fhhcdiiN[1*W,ZE[,>ZZ\Y>W*Y>[:Z>YZ[5ZW4W4>ZZ>Z5\[!Z5Z4W*Y\Y[Y>)ZWZ>ZW4![Z1Y>Z4>W>ZZ,*WiiXZ\X1>,WYE>[Y">>YYE>[*,YXY*Y5Z5YE>Z*4YRYZ\X1>,>W>W,Z!>Y)Z5YY(WY*W,YW1*`>Z*Y(YZ\X>W*Y>Y,ZE[:*5Z>W>,,1RY*Y>[>[1[1*Y4Y5Z)Z)YXZ>Y4W:Z>Y4W)9X9Z,YZ*Y5YZ![YZN[1*W\Y,Y,YW4WW*W:Z>Y(>:W5*5Y(*W4,X![5YZ4Y*Y1**Z*Z5Z4W*Z\X4ZY5X\X4Z)9X*YX*Z1[1*Y"1>\X4Z>Y(1[1*WZ!W1[1*:*N[1*:*W1[1*Y4YY*ZW)[Y:*W,Z!4W!\Yk*YW[4>ZZYXZW)[4WZ[Y5W,Z!:Z>Y5C[11*Z>Y*Z[![c€p>YZYYY\YZ![1[1*>[)*Y[[Y1[1*!Y>ZW*Y[[Y)5YZWY>[*Y,W,Z!€k>[*Y>Y*Z>Y>YY5Z[*)Y\YZ!j"*Y>[,Z!>[>Y4>W"j7`9*fY>Y!,Zd9*1\W>Z!4Z4W9**[Zj"*Y>[:Z4W*>Z1Y,*Y4YYW(>[1[Z4W>Y5Z>Y*Y)5[)Y4WYW(E)YYZ*Z5Z[YW(C9C9Y)5[4>WYWlj5[4>W"j7`[YWj"*Y>[)[:Z!!Y!,Z![,*[*ZW49X5W`YfdkYY,W4>W1[1*>[)*Y>[,Z!>Y*Z*Y*[Z1>Y*Y*W\Y"9*mn7rhh(YY1[1*4Wj7`_7\W>[Z>Z5Y>Y*Y4W>[*Y5Z5Z(j"![Z>ZYY,W4>W1[1*>[)*Y9*Y)[:,X>Z*)5Y:[5XW*[1*Z>Ya"9*R^j">Z)5YrhhEZ_kYY,W4>W1[1*>[)*YW4>ZYY>ZE[["j7`[4Z1*4>ZW*Z!Y>Z4W)[X))*Y1*Z>YJZ1>)Z>[>Y4>W>Z5Y>Y*Y4W"j7`(j"4W5>[*Y![YY,W4>W1[1*>[)*Y5Y4Y)[:X>Z*W)5Y:W*[*ZY>Z!4Z>Y[>Ya7,Z!54W*Y>[>Y4>WY>Y>Y4,ZW["j7`(j")9XYY,W4>W1[1*>[)*Y*WZ>>[)*Y>YR54>ZWZ>YW1>19X*W*Z>Z!4Z>Y[>Y1*W1\W>Z!4Z[>Y`Ycd"Z>Z[>Z>[)*YLr3':9F2!<(*"/9+)0m">(>%%(E.1..1;1**.%J9*94Š%B<dMột ... 334>;/*.EGJ9*9"*9"*)%(4412334>A$;J9*97*9)n)/%**J9*9)$%1>‰.5*..2e334>;/J9*9"*9"*)(J9*9B!.:<4@%>DEG(I!)854516:*2.2 Quy trình đánh giá rủi ro tại Công ty Kiểm toán Deloitte Viêt NamJ9*9.!:@G*.n7vf;J9*9"*9"*)/I)-#(#)!HI!48;G9*>D;n7vf*Udp1*.n7vf(z?*.$:@n7vf43U)*.n7vfdLM71n:7!!*1"9**wz!.**.x+X,G)Y,Z!'R**J*9*wU)*.xn:n!!1*w:Š*.x4..1;1**.1**.`R"Ra(24..QK1;1**.41b=E1P(3)2C,:8.54!43T218!ET;*3*.`W4>Y[9*5Wcd ... *.4>J9*9*3*3?;T)-:@.F43U>TG)*.;.3J9*9>$*34E1..1;1**.9*>D;J9*9![!HI!4.:*!%"1,(>:*8*5(J9*9/#$>$1*!%4*35*3Gj*.n7vf*!HI!4cc[>Z[>YYY1[1*!Y>Z,Y!\Wj">YWY[>Z[>YYY1[1*!Y>Z[Y5Z1\W\W*Y>[[YY[>Z[4W>Y[>Z>[)*Y>Y1[1*!Y>Z[Y5Z*\W[>Y>YWY[>Z>[)*Y4W[>[Y[>Z[LsJMNOOPQOQORSNTQOUVVV2.1 Khái quát chung về công ty Deloitte Việt Nam'K+,$55,/"/W,,$2R5*.wPK3nR'xI`12`"3AFE<LyS"Rvpkv"RR`3...