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Kiem loan vien doc lap lloi vdi viec piiat iiien gian ian va sai sot trong i(ieni loan bao cao tai ciiinli
Independent auditors for tlie detection of frauds and errors in the financial statements audit
^ ^ TS. NgnyiB Bais Huir*
Nhan: 17/5/2017 Bien tap: 15/6/2017 Duyet dang: 23/6/2017
Vi0c ngan ngUa v^ phat hien gian ISn, tntdc hii thudc vi trach nhiSm cua Ban quan tii va Ban Giam d^ (BCD) ddn vi dUdc kiim toan. DiSu quan trong la BCD, vdi sit giam sat cua Ban quan tri, dac bi$tchuyd^ vi^ ngan ngita gian ISn nh^ lam giam hdt cac cd hdi thuc hifn hinh vigianl$nva phat hi&i gian I$n qua do thuydt phuc ca nhSn khdng thuc hifn hinh vi gianlSn vikhanSngbi phat hidn vi x&phat. Track nhifm nay, bao gSm viSc cam k^i tao ra v3n hda trung thuc va hinh vi
c o d a o d i i t va tSngcU^g, bSnghoat dOng giam sat tich cifc cua nha quan tii. Trong khi thuc hi0ntrach nhi§m giam sat cua mmh, Nha quan tri phai xem xet kha nSng xay ra hanh vi khdng ch^ki&m soat hoSc hanh ddng g^y anh hu6ng khdng thich hdp d^ quy trinh ISp va trinh bay bao cao tai chinh (BCTQ. Vi du, viic BGD cd'^ng diSu chhh kit qua kinh doanh, dScac nhi phSn tich hiiu khdng dung vShiSu qua hoat ddng va kha nang siiih Idi cua ddn vi dudc ki&m toan...
T& khda: KTV; Ki^m toan BCTC; Track nkiSm cua kiim toan viSn (KTV); Gian l$n vi sai sot; Chu^
mUc kd'toAn
Summary: The prevention and detection o£ (raud are primarily the responsibilities of the Management Board and the Board of Directors of the audited entity. It is important that the Board of Directors, under supervision of Management Board, pay particular attention to the prevention of fraud in order to reduce the opportunities for fraud as well as to detect them thereby persuading individuals not to commit hraud because of tiie likelihood of being detected and punished. These responsibilities include the commitment to create a culture of honesty and ethical behavior strength- ened byactive supervision of managers. While performing supervisory responsibilities, the Manager must consider the possibility of controlling or inappropriate behavior affecting the process of preparing and presenting financial statem^its, for example, the Board of Directors tries to adjust the business results so that analysts v/ill misunderstand the operational efficiency and profitability of the audited units...
Key words: Auditors; The audit of financial statements; Responsibilities of auditors; Fraud and errors; Accounting Standards
* Dai hoc Kinh doanh va Cong nghe Ha Ndi
Hghifincunilraoflifi
I . L d i m d d i u
Khi thuc hien kidm toan theo cdc chuan muc kidm todn Vidt Nam, KTV chju trdcli nhidm dat dugc su dam bao hop ly rang, lifiu BCTC, xdt trdn phuong didn tdng thd, c6 cdn sai s6t trong y^ii do gian Ian hoac nhdm lln hay khflng.
Do nhOng han chd vdn cd cfla kidm todn, ndn co rOi ro khdng t h i tranh khoi Id KTV khflng phdt hidn dugc mdt sd sai sdt Idm anh hudng trong ydu ddn BCTC, kd eS khi cudc kiem todn dd dugc lap kd hoach vd thuc hi6n theo cdc chuan muc kiem todn Vidt Nam.
Trong ndn kinh td thj trudng, nhu cdu eho vd nhan thflng tin, dac bidt cdc thflng tin tdi chinh Iu6n giO vai trd \6\
quan trong dd ra cdc quydt dinh kinh doanh, Tinh minh bach, tinh trung thuc cfla thflng tin tdi chinh ddng vai trd Idn treing viec on djnh thi tnJdng tai chinh tidn td vd dn djnh xa hoi.
2. Gian Ian vd sai sot trong BCTC Tai Vidt Nam, cac bidn phap kidm todn ddi vdi rfli ro eo sai sot trong ydu do gian Ian & cap do co s& ddn Iidu dd dugc ddnh gid co the bao gdm viSc thay ddi ndi dung, lich tnnh vd pham vi cfla cae thfl tuc kidm todn theo eac hinh thCrc sau ddy: Ndi dung cfla cdc thfl tuc kidm todn s6 thuc hidn c6 thd cdn thay ddi, nham thu thap cdc bang chCfng kidm todn phfl hgp vd ddng tin cay hon hoac dd thu thap them cdc thdng tin chUng thuc bo sung. Viec ndy, cd thd anh hudng ddn ioai thfl tuc kidm toan va su kdt hgp glOa cdc ioai thfl tuc ndy. Vi du: Viec quan sdt hoac kidm tra thuc td mflt sd tdi san co thd trd n6n quan trong hon, hoac KTV ed thd chpn cdch sfl dung cdc ky Ihuat kidm todn dugc may tinh trg giup, de thu thap nhidu bang chCrng hon ve cae dO lieu trong cdc tdi khoin hoac cdc tdi Iidu (file) giao dich di$n tO quan trong KTV cd thd thidt kd cac thfl tuc kidm todn bd sung, nham thu thdp them eac thflng tin chung thuc. Vi du, ndu KTV xdc djnh dugc rang, BGD dang chiu dp luc de dat dugc muc tieu igi nhuan, cd thd eo rfli ro Id BGD dang ghi nhan thCra doanh thu
bang each kj kdt cdc hop ddng bdn hdng co didu khoSn cho phep ghi nhdn doanh thu trudc, hoac phat hanh hda 3m ban hang trudc khi giao hang.
Trong trudng h i ^ ndy, KTV c6 ttid thidt kd cac xdc nhdn ddc lap khflng chi xdc nhdn sd du md cdn xdc nhan ehi tiet vd cdc hgp ddng bdn hdng, bao gdm ngdy k^, quydn tr§ lai hdng ban vd didii' khoan giao hdng. Ngodi ra, dd bd sung chocidc xdc nhan dOc lap trSn, KTV cd thd phdng van cdc nhdn vidn khflng thuflc phdng Tdi chinh trong don vr, vd trat ky thay ddi ndo trong cdc hgp ddng bdn hdng vd cdc didu khoin giao hdng.
Ljch trinh thuc hidn cdc thCr nghidm CO ban co thd can didu chinh lai. KTV co thd xac dinh rang, vide thuc hidn thCr nghi$m co ban tai ngdy hoac gan ngdy kdt tliuc ky bdo cdo, se hidu qua hon ddi vdi nhiJng rfli ro c6 sai sdt trong ydu do gian Ian dd dugc ddnh gid. KTV c6 thd kdt ludn rang, do eo sai sot ed y hoac Uiao tflng co chfl dinh da dugc ddnh gid, cdc thfl tuc kidm todn de suy rflng kdt luan kidm toan tir thdi diem giCfa k j ddn Uidi didm cudi ky se khdng hieu qua.
Nguge lai, do mot sai s6t cd y (nhu sai s6t lien quan ddn viec ghi nhan doanh thu) CO the xudt phdt tCr giCTa ky, KTV co thd lua chgn dp dung thi!f nghidm eo biin ddi vdi cdc giao djch phdt sinh tCf trudc do trong ky, hoac ddi vdi cac giao dich phdt sinh trong todn bfl ky bdo cdo.
Pham vi cdc thfl tuc dugc dp dung, tiiy thudc vdo danh gid cfla KTV ddi vdi rfli ro c6 sai sdt trong ydu do gian Ian. Vi du, vide tang ed mau hoac vide thuc hi&n cdc thfl tuc phdn tich chi tidt hon cd thd Id can thidt. Ddng thdi, cdc ky thudt kiem todn dugc mdy tinh trg giflp, eo thd eho phep thuc hidn thi!f nghiem sdu hon ve cdc giao djch vd dD lieu dign td. Gdc ky tiiudt ndy, c6 the dugc sfl dung dd chgn mau eac giao dich didn tfl' chinh, phdn loai edc giao dich vdi nhOng dac diem cu thd, hoac dd thd nghiSm todn bo tdng thd thay vi mflt mau. Ndu KTV phdt hidn mi ro co sai sot trong ydu do gian Ian anh hudng ddn sd lugng hdng
,tdn kho, vide kidm tra sd kd todn hdng tdn, kho cfla don vj cd thd gitip xdc djrih dia dilm hodC cdc khoin muc cIn lull y dac bidt trong hoac sau khi kidm kd hdng tdn kho. Vide rd sodt ndy, cd thd dan ddn quydt djnh thuc hidn quan sdt kidm kg hdng tdn kho tai mdt sd dja didm nhat dinh, khdng dugo thflhg bdo trudc hoac tJitrc hidn kiem kd hdng tdn kho tai todn bd cdc dja didm vdo cflng mdt tlidi didm.
KTV c6 thd xac djnh rfli ro c6 sai sdt tnsng ydu do gian Ian anh hudng ddn mflt tdi khoan va co sd din Iidu. Cdc tdi khoan va co sd din lifeu ndy cd thd bao gdm: Ddnh gid tdi san, edc udc tinh kd todn lidn quan ddn cdc giao djch cu thd (nhu cdc giao djch mua lai, tdi co cdu hodc thanh ly mflt bo phdn kinh doanh) vd cae khoan ng quan trong khdc da phdt sinh {nhu nghTa vu khac phuc 6 nhidm mfli tnJdng). Rfli ro cOng c6 th^
lien quan ddn nhiJng thay ddi Idn vd cdc gid djnh lidn quan ddn cac udc tinh. Cdc thflng tin thu thdp dugc, thflng qua vide tim hidu don vi vd mdi trudng hoat dflng cQa don vi, c6 thd giflp KTV ddnh gid tinh hgp ly cfla eac udc tinh kd todn vd cdc xdt dodn, gi§ dinh Idm co sd cho udc tinh cfla BGD. Vide xem xet lai cdc xet dodn vd g i i dinh tuong tu cfla BG0 da dp dung trong cac ky trudc, se giflp KTV hidu rd hon vd tinh hgp ly cfla cac xet dodn vd gia djnh Idm co sd cho edc udc tinh cfla BGD.
3. Trach nhiem c£ia KTV d6l vdi gian Idn va sai sdt theo chuIn mUt kiim todn Hoa Ky (SAS)
3.1 Chuin muc Kiim to^n SAS 99 tf Xem xdf gian l$n tr§n BCTC tfd dugc idim to^n: Ve trach nhidm chung trong cufle kidm todn, Doan 1 cfla SAS 99 neu rd: "KTV co trach nhidm Idp kd hoach va thuc hi6n cude kidm toan d l cd dugc nhOng dam bao hgp ly rang, BCTC khdng cd nhOng sai Idch hole tdn tai gian Ian vd sai sdt trong ydu". Vd CO ban, SAS 99 dd cdp cdc nfli dung ehinh sau:
Th& nhat, djnh nghTa ddy dfl hon vd
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gian E^ vd cdc dSc &)h cOa gian l a i . Thf} hai, nhSn manh \hn quan trong cOa vide duy tri thai dd hoa nghi nghd n g h i ^ .
7 M ba, ydu cSu c a i cd cuoc thSo luan trong iriidm kidm toan vd cac rCn ro CO gian Ian vd s a sot t r ^ BCTC. Cube thao luan nay, pha tap trong vao phan tich cdc kha nang xay ra gan Idn nhu:
- Do ddu ma cac KTV tin rang BCTC cda l ^ c h hdng co thd (» gian Ian;
- Cdc quan tri vidn co the dung cdc phumig thi!rc ndo dd d i e dau cac gian Ian;
- Tai san cua cdng ty cd ^ bj &idm hut d nhitng khdu nao. Cdc cudc thao luan nhu vay, ludn phai co su xem xet kdt hgp giOa cdc nhdn td ben trong vd bdn ngodi anh hudng ^ cdng ty dugc kidm toan, dd la:
- Cac nhd quan trj vidn cd phai chju dp luc hay cd ddng luc nao de t i ^ hdnh gian Idn hay khdng;
- Gian Ian ed the bi die dau d ddu;
- Chi ra cdc y ^ td vd mdi trudng va van hoa cdng ty, cd t h i khidn cdc nhd quan iii vd cdc Ihanh vien khdc hgp ty hoa cdc gian Idn ma hg gdy ra.
ThCr bf, can tidn hdnh danh gia riii ro. Vide danh gid rfli ro dugc tidn hanh sau khi cd hilu bidt vd Qnh hinh Idnh doanh vd kiem soat noi t)d cua doanh nghidp. Thfl tuc thu thap cac thdng tin can thidt, de xdc djnh rfli ro do cdc gian tdn cd t'nh diat trong yeu gdy ra Id:
Pl^ng van BGD vd thdnh wen Hdi ddng Quan trj, t'm hidu ky nhifng n ^ lidn hd bdt binh thudng hoac trai v& xet dodn ban ddu cfla kiem todn. Xac djnh rfli ro do edc gian Idn cd tfnh chft tnsng yai gdy ra. Sau khi ^ u thap thdng tin, KVJ phai tam hilu nhOng thdng fin lien quan ddn 3 nhdn ^ tao didu kidn xay ra gian Ian dd la: Ddng co - dp luc, ca hdi, vd thdi dfl.
ThU nam, phan dng KTV dua tren kdt qua ddnh gia rfli ro. Cac phan dng ed thd Id: Tham khao y kidn cua eac chuydn gia, tap trung vdo cac udc tfnh kd todn, cdc giao djch khdng
thudng xuydn, cdc but toan va cdc didu ch^nh, thay ddi noi dung cfla cac thd hjc k i ^ todn.
ThCr sau, danh gid cdc tiang dnmg kian toan. Khi dinh 9 a t H i thich h ^ vd ^ dd cua tiang chOng, KTV can tdp frung ^ 0 tuih khdng dmg nhat, SI/mdu thuan. su bo sdt trrong ghi chep cua kd toan, VI du cdc giao djch khdng dugc ghi nt^n vdo hd thong, khdng cd cdc dH]ng tiir kem theo. NhOng trd ngai tCr phta nhd quan tri, vi du nhu vide \^ didi khdng cho KTV xan xet sd sach kd todn hay su (rfidn ndn cda r ^ quan tii vd nhdm k i ^ todn, w b'nh tn hoai \idc cung d ^ thdng tin hoac khdng sdn sang h ^ tac.
Thu* bay, ttiOng bdo ve cac gian Idn cho BGD, Hdi ddng quan trj vd cdc 00 quan hOu quan khdc.
Th(/{am, lap hd so kidm todn vd qua tainh xem xet cac ^an Idn.
Cd t h i t h ^ rang, vdi cac no! cfamg ketrenthJSAS99dachiphdib3ilodn bd qud tdnh k i ^ todn, tCr giai doan lap ke hoach tdi thuc hien va ket thuc OJOC kidm todn.
3.Z SAS 96 OHdsald^toAn Chuan muc nay quy dinh ro, KTV phai lap hd sa tdt ca cdc ydu to dugc xem xdt bat ddu td khi tien hdnh cdc thfl tuc phan ta'ch die den khi KTV cd kdt ludn so bd, hay cd nhung phdng dodn ve rfu ro ed the cd gian Ian vd sai sdt
3.1SAS56irJhiitucphSn1icti Thu tuc ndy, dugc thuc hien trong tdt ca cac giai doan cfla mdt cudc kiem todn. Nhin chung, SAS 56 khd tutmg ddng vdi Chuin muc qudc te ISA 520.
Ngodi nhOng not dung tuong tu d i u i n muc qudc te vd thu tuc phan tich, SAS 56 nhan manh mot so dau hieu cd t h i cho thay kha nang cd the \Mt sinh gian Ian nhu:
- Mat sd ty sd bat thudr^ giffa Bdo edo ket qua hoat dong Idnh doanh va Bao cdo luu chuyin tidn td. Vf du, Bao cdo ket qua hoat ddng kinh doanh the hien doanh thu vd Igi nhuan tang nhung Bao cao luu chuy^ tidn te lai khdng phan dnh dugc kha nang tao ra tadn;
- Tbdng tin vd hang tdn kho. tai Idioan pha tra nhd c w g c ^ , doanh thu ban hdng hay gid vdn hdng ban c£ia cac n i ^ dd tn/dc vS n i ^ do kdtodn hiai tai khdng n\)k quan vdi nhau, thudng Id tku h i ^ cQa hdng ton kho IM m i l cap bdi vi nhdn vidn t i ^ hanh gian Idn tfiu^ Idtfbig cd Idia n a i ^ s ^ dS ^ t cd cdc tai khoan ndy;.
- NhOng mdi quan hd Ididng the giai thk^ ducK hay nam ngodi du dodn gi{^
so lirang hdng bdn va Mia nang san xuat hay thuc tdsan x u ^ (thdng tin thu thap dugc tix bd phdn san xuat) cb t h i dl? ra cac dau hidu cd khai Ididng doanh thu.
4. B a hoc kinh nghiem cho Viet Nam
Dua trdn cac quy djnh phap ty ve I d ^ toan vd thuc tidn vd phsA. h i ^ gian Ian vd sai sdt trong BCTC d My, (»the rdt ra mot sd bdi hoc kinh n g h i ^ teii Vidt Nam, khi xdc Idp cdc thfl bjc kiSm todn cung nhu trddi ntudm cfla KTV do!
vdi viec phat hidn gian Ian trong cudc kiem todn BCTC:
Thvrnhat, ndng cao trach nhidm cfla KTV ddi vdi gian Ian vd sai sdt
Trong giai doan hidn nay, gian Ian Id hdnh ^A dugc thuc hien kha ^ bien vd gay ^ c ddng rat Idn ddn xa hOi. Ndu cho rang, chuan muc kidm toan Id nguydn tac CO ban vd nghiep vu thi \ndc khdng dua ra ydu cau tap trong gian Ian va sai sdt sd Ididng budc KTV [ M i tudn thfl vao yeu cau nay. Do vay, can |:^ai dua ra ydu cau ndng cao trach nhiem KTV doi viM gian Ian vd sai sdt Thuc te, xu h i ^ g eua cac qudc gia trdn the gidi deu da sfl^ dra vd quy djnh ta^ch nhidm cfla KTV, dra vdi gian Ian vd sai sdt theo h i ^ g ndng cao trach nhiem KTV dS vdi gian Ian vd sai sdt
Jh&hai, cap nhat thudng xuyen cac chuan muc Idem todn, trong dd cd diuan muc lien quan gian Idn va sai sdt
Qua n g h i ^ cChj he thdng chuan muc kiim todn quoc te vd diuan muc kiem todn Hoa Ky, cho thay: lis khi ban hdnh Ian dau cho den nay, cac chuan
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Nghien cihi trao d ^
muc ludn cap nhat d l phu hgp vdi su thay ddi cua ndn kinh td. Chang han tai Hoa Ky: TCr SAS1 quy dinh vd trdch nhiem cfla KTV ddi vdi gian Ian vd sat s6t, Hoa Ky da sfl'a ddi bdn ian chuan muc nay: SAS 16 nam 1977, SAS 53 nam 1989, SAS 82 nam 1997 vd gan ddy nhat Id SAS 99 ban hanh nam 2002 thay thd cho SAS 82. Chuan muc kidm todn qudc td ISA sd 240 nam 1994, cung duoc thay thd bdi SAS 240 ban hanh nam 2004. Trong khi d Vidt Nam, VSA 240 ban hanh nam 2001, vdn dua vdo ehuan muc qudc te nam 1994. Do do, viec cap nhat lai VAS 240 eho phu hop vdi qudc te va dien bidn gian Ian didn ra phirc tap thdi gian qua la mot yeu cau khach quan.
T M ba, nen ban hanh cac hudng din ve thfl tuc phat hien gian Ian
Gian Ian Id hanh vi khong the triet tidu ma se ngay cdng phat tridn vdi nhung phuong thirc tinh vi. Vi the, dd co thd giup KTV hieu rd gian Ian va thu tuc phdt hidn gian Idn, can co Oy ban
(Tiep theo (rang 8}
du, de hach toan cdc nghiep vu phdt sinh thupc hoat dong nay Theo do.
• Doanh thu hoat dong SXKD bao gdm doanh thu ban hang vd cung cap djch vu phu hgp vdi llnh vuc chuyen mon, doanh thu hoat dong tai chinh va cac khoan thu nhap khac, gan lien vdi hoat dflng SXKD se duoc ghi nhan khi doanh thu da thuc hien hoac da tao thanh:
• Chi phi hoat dong SXKD nhu: Chi phi tien luong, tien cong, phu cap, chi phi nguyen, nhien, vat lieu, dich vu mua ngoai, chi phi khau hao TSCD, sira chCa TSCD, chi phi tai chinh va cac khoan chi phi khac gdn lien vdi hoat dong SXKD, se dugc ghi nhan khi chi phi thuc te da phat sinh
Ca sd kd toan nay tuong tu nhu co sd ke toan ap dung trong DN, Didu nay la hoan toan phu hgp, vi nhin chung
chuydn nghien cOu ve van dd ndy vd dua ra cdc hudng ddn chi tidt. Hoa Ky la qudc gia tidn phong trong iinh vuc nghidn cutj vd gian Ian, hg da thdnh lap Hidp Hfli cac nha dieu tra gian Ian (ACFE) va thdng kd cdc ky thudt gian Ian phd bidn. Su cdng bd cac kdt qua nghidn c(su nhu tfl'ng kdt vd phuong phap thuc hidn gian Ian phd bidn vd nhung da'u hidu nhdn didn gian Ian. Dua vdo kdt qua ndy, KTV cd thd xac lap cac thu tuc hgp ly nhdm phdt hidn gian Ian Vi vdy, Hfli KTV hdnh nghe Viet Nam (VACPA) can cd edc cdng trinh nghidn cijnj Cling cdc hudng ddn ehi tiet, nham giup cho edc KTV dua ra cdc xet dodn nghd nghidp sac ben va thue hidn cudc kiem toan mot each hieu qua,
4. Ket luan
Nham ndng cao chat lugng hoat dflng kiem toan doc lap, tang cudng trdch nhiem cua KTV trong viec phat hidn gian Ian vd sai sdt trdn BCTC Id mot chu dd mang tinh thdi su, nham ndng cao tinh minh bach, tinh dang tin muc dich cfla hoat dflng SXKD trong don vi HCSN cung tuong tu muc dich cua hoat dflng SXKD trong DN.
Ket luan
Co sd tien mat co dieu chinh hi6n dang ap dung cho ke toan HCSN van ton tai mot sd nhugc diem. Nhieu dd xuat cho rang, nhCng nguyen tac ghi nhan don tich vOi kha nang cung cap thong tin tdt hon can dugc ap dung Tuy nhien, neu viec dp dung co sd KTDT tai don VI HCSN tach rOi khdi qua trinh chuyen ddi co sd kd toan NSNN va co so lap du toan thi cac thong tin ke toan HCSN duoc tao ra, se khflng thd dap ung yeu cau to'ng hgp thong tin cua Nhd nuOc cung nhu yeu cau danh gid tinh hinh chap hdnh du toan tai cac don vi.
Viec chuyen dfl'i co sd ke loan la can thiet, nhung phai dugc thuc hien mdt each ddng bfl vdi su chuyen ddi co sd ke toan NSNN va co sd lap du toan.n
edy eua thdng tin tdi chfnh trong vide ra cdc quydt djnh kinh td. Trach nhidm cfla KTV ddc lap ddi vdi vide phdt hidn gian Ian vd sai sdt trong cudc Kiim todn BCTC nhin tir chuan muc kidm todn cfla Hoa Ky. Qua dd, dd xu^t cac bdi hoc kinh nghidm, giup KTV phdt hidn ra cae gian Idn vd sai sot trdn BCTC d Vidt Nam.n
Tdi lieu tham khdo 1- He thong Chuan muc Kiem loan Viit Nam.
2- He thdng Chudn muc Ke todn qud'c (e
3- Dang Van Thanh (2014) Vai tro cm KTV trong nen kinh tetht trudng
4' Dang Vdn Thanh (2015). Gido trinh Kiem loan - Trudng Dai hoc Kinh doanh vd Cdng nghe Hd Not
5- Ngo Thi Thu Hd - Dai hoc Kinh te Thdnh phd Hd Chi Minh - -Trdch nhiem cua KTV ddc lap ddi vdi viec phdt hien gian Idn vd sai sol."
Tdi lieu tham khdo Bid Vdn Mai (2007). "Bdo cdo dinh hudng, gidi phdp vd Id liinh ban hanh Chuan muc Ke'todn cdng Viet Nam phi hap vdi Chuan mifc Ke'todn cdng quoc te'\ Hdi thao dinh hudng vd Id trinh dp dung Chuan mUc Ke'todn cdng qudc te vdo Viet Nam
Vu HOu DC(c (2010). NhOng vdn de ca bdn cua ly thuyei ke'todn, NXB Lao dong, Hd Ndi
Athukorala S.L (2003). Accrual budgeting and accounting in govern- ment and its relevance for developing member countries, Asian Development Bank
Beams F.A., Brozovsky J.A..
Shoulders C D. (2000). Advanced Accounting, Prentice Hall. Chapter 19.
20, 21. pages 719 - 856
Hyndman N., Connolly C. (2011),
"Accruals accounting in the public sec- tot 4 road not always taken", Management Accounting Research, number 22. pages 36 - 45.
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