KETOAN-KIEM TOAN
CHAT Ll/CfNG KIEM TOAN VA KY THUAT KIEM TOAN H 6 TRCf
BANG MAY TINH
• D 6 T H ! THU THUY
TOM TAT:
Kilm toan la mgt nganh su' dung nhieu lao ddng, kiem loan ddi hdi sff nhat qudn va hi$u qud d l tdng ndng suat ciia kilm toan vidn trong sud't qud trinh kilm toan. De dat dffdc yeu clu trdn, kiem todn vidn phai sff dung cac cdng cu kilm todn phii hdp. Cdng nghe thdng tin da pho bien rpng rai trong mdi trrfdng kinh doanh toan clu trong nhilu thdp k;^, dac bidt vdi sff thay doi nhanh chdng vl nhu clu eua khdch hang. Dieu nay khuyen khich kilm toan vidn sfi dung ky thudt kiem toan hd trd bang may tinh d l tang nang sua't va ddm bao ch^t Iffdng kilm todn.
Xu hffdng kiem toan gin ddy da dsit ra cac quy tac gdy dp Irfc ldn hdn cho cac cdng ty kiem todn. Vi vay, chu de chat Iffdng kiem todn va ky thudt kilm todn hd trd b^ng may tinh (CAATs) tai bdi vid^t ndy drfdc quan tam nhieu khdng chi bdi cdc kilm todn vidn ma edn bdi cac ben lidn quan.
Tuf khoa: Chd't Iffdng kilm todn, ky thudt kilm todn hd trd bang may tfnh, phin mim kilm toan, cdng nghe thdng tin.
1. Gim thi#u
Nhffng thay doi khdng ngffng trong gidi kinh doanh hi cdo bude bdi cude each mang cdng nghe va thdng tin hidn tai. Cac tac vu dffa tren may tfnh dd thay the' thanh cdng edng viec dffa trdn gia'y trong phin ldn eac to chffc kinh doanh hidn nay. Kiem todn la mgt trong nhffng ITnh vffc chffng ki^n sff thay doi Idn. Kilm toan dffa tren gid'y cung da dffdc thay thd* bang kiem loan dffa tren may tfnh, tuy nhidn nd van tdn lai va dffdc mdt sd^ cdng ty sff dung.
De dffdc dam bao, cho phep kilm todn vien phat hanh dff lidu kd' lodn chd't Iffdng eao cung nhff dffa ra quyd't dinh, dong thdi dieu quan trgng la phai cd va dffa vdo dff lieu chd't Iffdng ton lai trdn thdi gian thffc. Cdc nha nghien crfu trong linh vffc nay dam bao rdng dff lieu thdi gian thffc la diiu cin thie't cho linh chinh xac cua cac ke't qua trong ITnh vffc kilm toan. Khi kilm todn vien cd drfdc drf Udu didn tff, hp cd the xff ly nd mgt each linh boat bdn (Chang et al. 2008). Dff lidu nay chac chan cd thi truy cdp dffdc, cd dgng vd drfdc
to chffc theo each td't hdn so vdi drf lidu kd' loan dffa tren gid'y. Nhrfng nghien crfu trong ITnh vffc kiem toan cbo rang cac cdng nghe thdng tin thuc day cac cdng ty thffc bidn eac giao dich ciia hg bang didn tff. Ho se phat hanh bao cdo tdi cbinb didn tff vd trffc luye'n thdng qua he thd'ng thdi gian thrfc. Thdi gian gan day, drfdi sff bao trd ciia eac he thd'ng ke'toan thdi gian thffe, dff lieu tdi cbinb dffdc xff ly bang dien tff va bang chffng kiem loan Cling cd sdn dffdi dang dien tff. Dieu ndy ddi hdi tff cde cdng ty thay thd' cdc lai lieu iruyin tho'ng va tren gia'y cua hg bdng cac tai lieu didn tff bao gom ca cdc ddn dat bang de mua, boa ddn, va kiem tra lai so sdch (Rezaee et al. 2001).
"Ky thudt kilm loan hd trd bdng may tinb" dd dffdc cha'p thuan bdi Lidn doan Ke' toan Qud'c te' (IFAC) trong d'n ban ndm 2001 (Ciprian-Costel 2014). Cac cdng ty kiem loan va chuyen gia kilm loan dd thrfc srf gidi thidu nhieu CAATs. Cde ky thudt nay dd dffdc cai thien d l bd trd cbo cdc kilm lodn vidn thffc hidn cac cdng vide kiem todn ciia hg tuy thudc vao thdng tin kd' todn trdn may vi tinb. Khdi niem vl he tho'ng thdng lin ke todn trdn mdy vi tinh dd tim dffde dffdng vdo the' gidi kd' todn. Nd da dffdc de cap rang mdt trong nhrfng CAATs quan irgng nha't va dffdc sff dung rdng rdi trong kilm loan didn tff la phan mim kilm toan td'ng qudt dffdc viet tdt Id GAS (Singleton 2006). GAS dffdc cac kilm loan vien sff dung d l phdn tich va kiem tra dff lieu trffc tid'p hoac trich xua'l iff mgt loal cac ffng dung (Debreceny etal. 2005).
Moi trrfdng may vi tinh hidn dai tao ra cd hdi mdi, nhffng cung cd riii ro mdi, cac quy tdc drfde bo sung do chinh xac bao mat va ty le ldi chd'p nhdn dffde, do dd lien tue anh hffdng den cdng viec ciia kilm toan vien (Ciprian-Costel 2014).
Mat khdc, cdc nghidn cffu trffdc ddy da cho tha'y nhieu ldi ich ciia kiem lodn dien tff, dac bidt Id vdi vide gia tdng edc hd thd'ng kd' loan trdn may vi tinh nhrf ERP - Lap kd' hoach nguon Iffc doanh nghiep va khd'i Iffdng giao dich kd' toan ldn. Do dd, nghien cffu ndy lap trung vdo vide siJ dung Ky thudt kiem toan dffdc hd trd bang may linh (CAATs) trong kiem toan ciia cac cdng ly.
2. Kid'm toan va cong nghd thong tin & Viet Nam
Theo tac gia Pham Thi Thu Oanh, tinh de'n nam 2016, Vidt Nam cd khoang 4 nghin kd' loan vidn, kiem toan vien cd chrfng chi hanh nghe (chie'm 2% trong long so' 196 nghin kd' toan vien, kilm loan vien todn khu vrfc ASEAN); Cd 150 doanh nghidp eung cap dich vu kilm todn, phuc vu trdn 40 nghin khach hdng va tren 100 id chffc cung cd'p dich vu kd' loan vdi tren 10 nghin lao ddng. Viet Nam khdng ch! thdm hut ve so'Irfdng, ma cdn thdm but ve cha'l Iffdng dpi ngu ngrfdi lam ke' toan, kilm loan. Vide dao tao kd' toan, kiem loan mac du da drfdc quan tam nhffng ke' loan vien, kilm lodn vidn dat chd't lrfdng qudc tl", cd du kha nang dap ffng lieu chuan Idm vide Irong mdi trffdng canh tranh hidn nay van cdn la vd'n de dang lo ngai. Hdi Kilm todn vidn hanb nghe Viet Nam thong ke, co ldi 2/3 sinh vien tot nghidp ngdnh Kd' todn, kilm toan chffa dap ffng nhu cau cua cdc nha tuyIn dung xdi tren nhilu khia canh.
Hien, eac cdng ly kilm loan Big 4 va mdt sd cdng ty kiem loan la thanh vien ciia cdc hang kiem toan qud'c le' dd sff dung phin mim kilm loan chuyen nghidp, trong lap hd sd va thffc hien cdc thu tuc kilm loan. Cdc edng ty kilm toan cdn lai ehu ye'u sff dung cdc ffng dung vdn phdng nhff Microsoft Word vd Excel, d l lap gia'y id kilm loan va sff dung cac cdng cu trong Excel thffc hien cdc thu tuc phdn tich. Nhilu cdng ly kiem todn chffa sff dung cac phin mem chuyen dung de lap bo sd kilm todn va thffc hien thu tuc kilm loan. Vide ffng dung cdng nghe thdng lin va cac ky thudt kilm loan cd sff trd giup cua mdy tinh chffa dffde dp dung mdt each rdng rai, ddn tdi cac ban che trong viec phan lich, xff ly cac thong tin, giao dich cua khach hang (Le Thi Thu Hd, 2018).
Theo nghien cffu cua tac gia Binh Ngo Pham va cac cdng sff, nhdm tac gia da gffi bang cdu hdi de'n 126 kiem loan vidn va trd ly kilm todn tai cae cdng ty kilm todn ddc lap tai Viet Nam.
Nhrfng ngffdi dddc hoi eho rang, vdi hg khi su"
dung cong nghd trong kilm todn, vide danh gid gian ldn la yd'u to' dffdc coi Id khd quan trgng. Tuy
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nhien, nd khdng dffde siJ dung mdt cdeh thich hdp, bdi vi ty le sff dung tffdng ffng so vdi tam quan trgng ciia cdng nghd kilm toan la 43,7% va 24,6%. Tffdng tff, ddnh gia bang chffng kilm todn cung dffdc hieu la mdt yd'u id' quan trgng cua cdng nghe kilm toan so vdi gia tri thrfc eiia nd (65,1% so' ngrfdi drfdc bdi tin rang cdng nghe thdng lin cd lac ddng, nhffng chi cd 9,5% sd' ngffdi dffdc hdi ndi rdng nd thffe sff dffdc sff dung nhffng it). Phan ldn so' ngffdi dffdc hdi trong nghien cffu ndi rang ly do quan trgng nhd't d l sff dung cdng nghe kilm loan trong qud trinh kilm loan la de cdi thien chd't Iffdng kilm toan, giam thilu thdi gian, chi phi kiem loan va de ddn gian hda quy trinh, trong khi mdt sd' khac cho rang ly do quan trgng nha't cbo viec sff dung cdng nghe trong kilm toan la chu y nhilu bdn de'n cac ITnh vffc riii ro.
Ben canh do, nghien cffu cho tha'y khd khan trong viec dinh Iffdng ldi ich vd chi phf cua cdng nghd thdng tin va sff thid'u nhidt tinh dd'i vdi cdng nghe thdng tin d cdc kilm toan vidn cd'p cao ed tac dgng ldn de'n viec sff dung cdng nghe thdng dn trong kiem loan. Nhin chung nhffng ngffdi dffdc hdi nhd'n manh rang khi sff dung cong nghe kiem loan hg ky vgng chd't Iffdng kilm loan se cao hdn va hieu qua hdn so vdi vide lam trdn gid'y. Tuy nhidn, khd khan chinh Id thie'u ddo tao cdng nghd thdng tin, sff ihie'u nhiet tinh vdi cdng nghe thdng tin irong kilm todn va khd dp dung phin mem trong cac tinh hud'ng thffc id'. Do do, cdc cdng ty mong mud'n ap dung cdng nghd trong kiem loan va cung mong mud'n cd cac chffdng trinh ddo lao chuyen sau va tap trung vdo van hda doanh nghiep.
3. Bd'i canh cua kidm toan dien ti^
Ngdnh Kilm todn ludn drfdc coi la mdt ngdnh thrfc srf phffc lap, la mdt ITnh vffc diy thach thffc.
LTnb vffc ndy la mot trong nhieu ITnh vrfc bi anb hrfdng bdi nhffng tid'n bg dien ra tren loan thd'gidi do cugc each mang cdng nghd va thdng tin. Kilm toan dffa tren gid'y da trd thanh qua khff mac dii cd cac cdng ty kiem loan vln thffc bien nd, bien nay kiem loan dffa tren gia'y dai da so' da dffdc thay the'bdng kilm toan dien iff. Kilm todn dien
iff da dffpc ggi Id "Kiem loan hd trd bang mdy linh, trong dd h i sd didn tff dffdc sff dung de hoan thdnh ta'lca hoac mgt phin cdng viec kilm loan"
(Sd Thue'vu Florida 2002).
Mdt trong nhrfng ldi the' quan trgng nha't dd'i vdi kilm toan didn tff Id tim dffdc cdc va'n d l kha nghi va tie^t kiem thdi gian. Nhffng vd'n de ndy dffdc coi la khd khan hdn, dac biet khi cd sff Iam dung ddn dd'n thffc hien gian lan. Khong gid'ng nhff kilm loan dffa trdn may tfnh, chinb sffa dffa trdn giay cd nhieu nhffdc diem khdc nhau. Sff can thiep cua con ngffdi vao chudi cae boat ddng la mpt trong nhffng nhffdc diem noi bat nhd't da drfdc cac nha nghien cffu quan tdm trong ITnh vrfc ndy (Solieri va Hodovi'anilz 2016).
Tai lieu cho thd'y cd rd'l nhilu cdng cu vd ky thudt kiem todn dffa trdn may tinh dffdc gidi thieu dd dffdc phdt trien de hd trd cho cac kiem loan vidn trong kbi thffc hien kiem loan dff lieu ke' todn tren mdy vi tinb. Mpl trong nhrfng cong cu phan mem drfdc trien khai rpng rai nha'l dffpc ggi Id phan mim kilm loan tong quat (Singleton 2006). Phan mim ndy dffdc thffc hien bdi cac kilm todn vien de pban tfch va kilm toan dff lieu md hg cd; cho dii chiing dffdc phan loai la dff lieu trrfc tid'p hoac dff lieu dffdc trich xua'l iff mpl loat eac ffng dung (Debreceny el al. 2005). GAS dffdc gpi Id phin mem phdn tich dff lieu hoac phan tich dff lieu da dffdc thffc hien de thrfc hien cdc thu tuc kilm loan cu thi va phdn tich ihd'ng ke.
Cdc chffc nang ciia phan mem ndy bao gdm duydt, phan lich, phan loai, tdm tat, phan ling, Id'y mdu vd thffc hien cac phep linh. Mac dii thrfc te' Id phdn ldn cdc kiem loan vidn hidn dang dp dung cac thu tuc kilm todn didn tff vao cdng viec kiem loan ciia hp, cdc quy trinh kiem todn cd't Idi thrfdng khdng dffdc thdng qua ma khdng cd tff ddng hda tff GAS. Tuy nhidn, cde kilm lodn vidn van cd xu hffdng dp dung mdt sd' thu tuc kilm todn truyin Ihd'ng nha't trong khi soan cac quan diem kilm todn ridng eiia hp tiiy thudc vdo mdu giao dich ke' loan thay vi dieu tra ta't ca cac dff lieu cd sdn.
De minh hga sff khac bidt giffa CAATs va GAS, Braun vd Davis dd xdc dinh CAATs Id "bd't
ky vide sff dung cdng nghe nao d l hd trd hoan thanh kilm todn". Dffa trdn dinh nghTa nay, cd nhieu loai CAATs khdc nbau, trf xff ly vdn ban hoac bang tinh dien tff dd'n he thd'ng chuyen gia (Debreceny et al. 2005). Hdn nffa, CAATs dffdc sff dung bdi kilm lodn vidn ben ngodi va ndi bd cd thi dffdc nhdm tbanh cde tham chie'u dien iff, phdt hien gian lan, phan mem kiem loan tong quat (GAS) vd gidm sat Hen tue (Mabzan vd Lymer 2014). Vi vdy, chung ta cd the ndi rang, GAS la mgt loai CAATs giup kilm todn vidn thffc hidn trich xua't dff lieu, truy van dff lieu, tdm tat dff lieu, phan ticb dff lidu (Ahmi va Kent 2012).
GAS drfdc cbia thanh bai loai la phan mim thrfdng mai va phan mem drfde phat triin ndi bd (Widuri etal. 2016).
4. Ldi ich cua kiem toan dien id Ban cha'l ho sd cua cde cdng ly lam nen tdng cho kilm loan vien drfa ra quye'l dinh cd bay khdng vide sff dung kiem todn dien tff thay thd' kiem loan dffa trdn gid'y. Cd ra't nhieu ldi ich cdc cdng ty nhan dffdc trf vide thrfc bien kiem loan dien iff. Kilm todn didn iff cd ihl giam thilu cdc nd Iffc tong the tff khdch hang ciing nhff bd phdn kilm loan tbffe bien de hoan thdnh edng vide kiem loan. Kilm toan dien tff cdn cd thi riit ngan thdi gian vd cbi phf kiem toan, hodc cdc thii tuc kilm lodn eu tbi cbo tffng khodn muc dffdc thffc hien thdng qua drf lieu dien tff trong cDng thdi gian. Do do, cd the dffa ra ldi ich cua vide sff dung Ky thudt kilm loan hd trd mdy tinh (CAATs) gom nhffng ndi dung sau;
(1) Kilm tra phan mim ke' todn cua khdch hdng, vi kiem todn vidn cd the xac minh xem nd cd boat dgng chinh xac hay khdng. Kilm todn vien cd the kiem tra chffdng trinh ke' toan va ho sd cua minh trffc tie'p tff gd'c cua nd thay vi kiem tra cdc tai lieu gia'y dffdc cho Id ban sao chinh xdc.
(2) Kiem tra khd'i Iffdng Idn dff lieu trong mdt thdi gian ngan vd cd do cbinb xdc cao. Khi kidm todn vien sff dung CAATs, kilm todn vien se Iff lin hdn trong quan diem cua minb.
(3) Hidu qua, bdi vi khi mdt phan mem kiem loan dffdc thffc bidn, nd cd the dffdc sff dung sau
ndm ndm d l thu thdp bang chffng kiem todn, vi vay cd ihl tie't kiem drfdc ehi phf.
(4) CAATs giup minh bach edc bdo cao tai chinh trong cac td chffc, bdi vi chung Id nhffng cdng cu md edc hdnh vi lffa dao de dang drfdc phdt hidn.
(5) Cac kilm toan vidn nen so sanh giffa cdc kd't qua thu dddc bang cdch sff dung edc ky thudt may tinh vd kd't qua cua kiem tra truyen thd'ng.
Ne'u thu dffdc ke't qua tffdng iff, niem tin chung ciia kiem todn vidn se tang Idn.
5. Chat Irfdng kid'm toan va CAATs Cha't Iffdng kiem todn la mgt khai nidm cd dinh nghia kbac nhau tff cdc nghidn cffu khac nhau. DeAngeio (1981) dffa ra gia thuye't mpt dinh nghia hai chieu ve cha't Iffdng kiem toan:
Thff nhd't, phai phat hien sai lech ve vat chd't;
Thrf hai, sai sd' vdt chd't phai dffdc bao cao. Do dd, Titman vd Trueman (1986) d l xud't rang mgt kiem loan vien td't cung ca'p thdng lin chinh xdc ve gia tri cua doanh nghiep. Chat Iffdng kiem todn dffdc xdc dinh Id xde sud't ma eac bao cdo tdi chinh khdng chrfa cac thdng lin sai lech trgng yd'u (Palmrose 1988). Trong khi Davidson va Neu (1993) xac dinh chat Irfdng kilm toan la kha ndng ciia kilm todn vien phat hien, loai bd cac thdng tin sai Idch va thao lde trong bdo cao thu nhap rdng.
Chung la ed the ndi rang, chat Iffdng kilm toan the hien kha nang phdt hien cac thdng tin sai lech cua kd' loan va mffc dp ddc lap cua kiem todn vidn. Vd'n dl tid'p tbeo phat sinh cdu hdi sau:
Lieu ngffdi kilm loan cd sff dung CAATs d l cdi thien chd't Iffdng kilm loan khdng?
Ngffdi sff dung bdo cao tdi chinh tin rang, bdo cao kiem lodn dam bao rdng bao cao tdi chinh ciia cdng ty khdng cd thong tin sai lech trpng yd'u vd khdng gian Ian (Epstein vd Geiger 1994). Tuy nhien, cdc kilm toan vidn cung ca'p cde bdo cao kilm loan d l dam bao sff hdp ly v l vide tudn thu nghiem ngat cde yeu clu cua tieu chuan kd' toan qud'c te'(IAS).
Cdc nghien cffu trrfdc ddy eho thd'y rang, kilm toan vien ndn sff dung cdng nghd cho qua trinh
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kilm loan (DeAngeio 1981), vi nd cd the lam tang tinh hrfu hidu vd hieu qua trong vide drfa ra quyd't dinh kilm loan (Janvrin et al. 2008). Hdn nffa, vide siJ dung cdng nghd eiia kilm todn vien cd the ldm tdng chat Irfdng cua quy trinh kiem loan vd cha't Irfdng kd't qua kiem todn (Mansonet al. 1998).
Mpt nghien cffu dffdc tid'n hanh bdi Ahmi vd Kent (2012) ban dau drfdc drf dinh de khdm phd mffc do thffc hidn cua cac kilm loan vien ben ngoai tai Anh cho GAS nhff la mdt phin mim kilm toan tren cdc doanh nghidp vffa vd nhd d Anh.
Phan tfch thd'ng ke dff Ueu cho tha'y viec thffc hien GAS khdng pho bien d giffa cdc kiem todn vidn cua Anh khi cd 73 kilm todn vidn bdo cdo vide tff chdi thffc hien GAS vi hg thd'y nd khdng cd Idi cho khdch hang. Nhffng ldi ich ciia vide thffc hidn GAS da phai dd'i mat vdi chi phi cao.
Mgt nghien crfu khac ciia Vasarhelyi vd Romero (2014) cho thd'y vide tich hdp edc nhdm hd trd cdng nghd vdi kiem todn vidn la mdt qud trinh dan de'n viec cai thien kha nang sff dung ngoai vide tdi da hda viec dp dung cdc cdng nghe trong kilm todn. Ke't qua chinh cua Omonuk va Oni (2015) cho thd'y cd md'i quan hd tich crfc giffa viec sff dung CAATs va cha't Irfdng kilm loan d Nigeria. Ngodi ra, nghidn cffu giai thich rang eac cdng ty Nigeria dia phffdng khdng hieu qua trong vide dp dung CAATs, khdng tao ra cde bao cao kilm todn ehd'l Irfdng. Muc dich cua nghidn crfu cua Eni (2016) Id trinh bdy vd thao luan cac khdi nidm gan day nha't trong kiem todn Id "he thd'ng kiem todn hdp tdc trrfc tuye'n". Phdn tich drf lieu da hrfdng din cdc nhd nghidn cffu gidi thieu he thd'ng kilm todn hdp tdc Irffc tuye'n drfdc nha nghidn crfu xdc dinh la "He thd'ng td chffc lidn
ke't sff dung ky tbuat hdp tac thdng minh giffa cac ben lien quan ciia qua trinh kiem todn trong mdt khu vffc cu the phu thudc vdo internet". Mac du tbffe bien mdt danh gid ve thie't kd' be thd'ng, cdc nha nghien cffu da cd the dff doan rang mpl be thd'ng cdng tac trffc tuyd'n cd kha ndng thrfc hien.
6. Kd't luan
Trong mdi Irrfdng edng nghd thdng lin, cde kilm toan vien se sff dung cdc cdng cu tinh bdo kinh doanb, mgt ye'u to' quan trgng gdp phin dffa ra cac quye'l dinh kinh doanh thanh cdng. CAATs cho phep kiem loan vidn kiem tra so' Iffdng ldn drf lieu mdt cdch nhanh chdng va chinh xdc, do dd ldm tang srf trf tin khi hg dffa ra quan dilm cua minh. Nhffng phdt hidn cua cdc nghien crfu trffdc ddy cho thd'y CAATs ddng mdt vai trd quan trgng trong vide phdt bidn gian ldn, minh bach, cha'l Iffdng kilm todn, cbi phi vd tinh hidu qua.
Nghien crfu nay cung cap thdng tin ehi tid't hdn vl viec sff dung CAATs va chd't Iffdng kilm toan. Nghien cffu nay dffdc tie'n bdnh bang edch xem xet nhieu nghien cffu trffdc ddy. Kilm todn vien ben ngodi dffdc khuyd'n nghi sff dung ky thuat kiem toan dffdc hd trd bdi mdy tinh, ddc biet khi phan ldn thdng tin tai chinh cd san se d dang dien tff. Cac tinh ndng cua nhdm kilm todn ca nhan va tich hdp ede nhdm hd trd cdng nghd vdi kiem todn vien dang eai thien kha ndng sff dung ngoai vide td'i da hda vide dp dung edc cdng nghe trong kilm todn. Vide sff dung CAATs cua kiem todn vien lam tang chd't Iffdng ciia quy trinh kiem toan va chat Iffdng kd't qua kiem todn. Tuy nhien, mdt sd' nghien cffu khac lai cho rang nd khdng cd ldi cho khach bang, nhffng ldi ich eua vide thffe hidn CAATs ddi khi phai dd'i mat vdi chi phi cao •
TAI LIEU THAM KHAO:
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Ngay nhan bai: 11/1/2019
Ngay phan bi?n danh gia va siia chQ'a: 21/1/2019 Ngay chd'p nh^n dang bai: 1/2/2019
454 So 2-Thang 2/2019
KETOAN-KIEM TOAN
Thdng tin tdc gid:
ThS. D6 THI THU THUY Trffcfng Dai hpc Thuy l(?i
AUDIT QUALITY AND COMPUTER-AIDED AUDIT TECHNIQUES
• IVIaster. DO THI THU THUY Thuy Loi University
ABSTRACT:
Auditing is a labor-intensive activity. The auditing activity requkes consistency and efficiency to increase auditor's productivity throughout the audit process. To achieve these requirements, auditors must use appropriate audit tools. Advances in information technology have been widely applied in business for decade, especially in the context of rapidly changing customer needs. The information technologys advances encourage auditors to use computer- aided audit techniques to increase productivity and ensure audit quality. Recent audit trends have set rules that put more pressure on auditing companies. Therefore, the subject of audit quahty and computer-aided audit techniques (CAATs) attracts attention from not only auditors but also from stakeholders.
KeyvFords: Quality of audit, computer-aided audit techniques, auditing softv^'are, information technology.
