Van de hom nay
vien hanh nghe Viet Nam. CSn khan truong tridn khai, dua Luat Kiem toan dpc Idp vao cupc sdng. Tiep tuc hoan chinh he thdng chuan muc ke toan va chu£n muc kiem toan Viet Nam. Cd lp trinh hai hda cac chuan muc ke'toan, kiem toan Viet Nam vdi chuan muc, nguyen tac va thdng le ke' toan, kiem toan qudc te. Tang them sd lupng va nang cao cha't lupng dpi ngii kiem toan vien va kiem toan vien hanh nghe. Xay dung chuong trinh chuan va cap nhat chuong trinh, npi dung dao tao ke toan vien, kiem toan vien, dam bao tiing budc hoa nhap vdi chuong trinh npi dung dao tao ke'toan, kiem toan ciia cac nudc trong khu vuc. Tiep tuc ra soat dieu kien kiem toan vien hanh nghe de cd CO sd cho viec dao tao, thi d p chung chi hanh nghd. Cac kiem toan vien cua Viet Nam can phai phd'n dau de dat dupc trinh dp ngang tam vdi kiem toan vien qudc te, eo nhu vay, hoat dpng kiem toan mdi phat trien dupc ngay tai nudc minh va tham gia vao thj trudng dich vu trong khu vuc. Tang cudng hom niia cac bien phap kiem soat cha't lupng hanh nghe, cha't lupng dpi ngQ kiem toan vien hanh nghe va kiem soat ehd't lupng bao cao kiem toan. Phai cd su phdi hpp chat che giiia co quan quan ly Nha nudc va cac td chiic nghe nghiep trong kiem soat cha't lupng boat dpng kiem toan. Nhdn dang cho het riii ro trong nghe nghiep va nhiing gian lan, sai pham trong nghe nghiep dd cd bien phap phdng ngiia va ban che.
Cac td chiic nghe nghiep ke toan va kiem toan cSn quan ly va hd trp cae hpi vien, lam ta't ca mpi viec cd the vi quyen loi cua hpi vien, dam bao de hpi vien tuan thu muc dfch tdn chi cua Hpi va dao diic nghe nghiep ciia kiem toan vien. Hpi cSn tang cudng kiem tra, giam sat cha't lupng va phdi hpp vdi co quan quan ly Nha nudc xit ly cac tnrdng hpp vi pham. Cin cd bien phap khuyen khfch phat trien djch vu kiem toan, theo dd, cac CO quan chu sd hiiu, ngudi sii dung bao cao kiem toan can coi trpng sir dung djch vu nay. Trach nhiem, quyen ban cua doanh nghiep kiem toan, cua don vj dupc kiem tra da dupc quy djnh ro trong Luat Kidm toan dpc lap va cd rang bupc trong hpp ddng kiem toan. Cac ben lien quan phai cd trach nhiem de boat dpng kiem toan dpc lap dupc thuc hien mdt each minh bach.D
on
Quan ly nghe nghiep - Dang dan theo thong le quoc te Trong bdi canh nghd nghiep kiem toan phat trien nhanh chdng vdi sd luong kidm toan vien ngay cang tang nhanh, ngay 15/4/2005, Hdi Kiem toan vien hanh nghe Viet Nam (VACPA) da dupc thanh lap va den diu nam 2006, td chu:c nghe nghiep nay clifnh thiic di vao boat dpng. Ngay sau khi hpi nghe nghiep cua cac kiem toan vidn dupc thanh lap, Bp Tai chfnh da ban hanh Quyet djnh sd 47/2005/QD-BTC ve viec chuyen giao cho hpi nghe nghiep kdtoan, kiem toan nhiing cdng vipc thupc chiic nang quan ly hanh nghe kdtoan, kiem toan, trong dd, giao cho Hpi Kiem toan vien hanh nghd (VACPA) thufc hien mpt sd cong viec thupc chiie nang quan ly nha nudc ve linh vuc hanh nghd kiem toan. Va tuf day, hpi nghe nghiep mdi thuc su cd co hpi the hien vai trd quan ly, ddng hanh ddi vdi nhiing ea nhan va doanh nghiep tham gia cung ling loai hinh djch vu dac biet nay. Viec chuyen giao chiic nang quan ly nghe nghiep ke toan cho hpi nghe nghiep khong chi la su giam tai cdng viec cho co quan quan ly nha nudc ma day cdn la su phii hpp vdi thdng le qudc te trong bdi canh Viet Nam ngay cang hpi nhap sau rpng vao nen kinh te' qudc te.
Ngay tii budi dau thanh lap, VACPA hpc tap kinh nghipm ve td chiic va boat dpng cua cac hpi nghe nghiep qudc te va khu vuc nhu Hpi Ke' toan Cdng chiing Anh (ACCA), Hpi Ke toan cong chiing Australia (CPA Austraha), Hpi Ke toan cdng chiing Singapore va lua chpn md hinh quan Iy tap trung tuf Trung uong tdi cac hpi vidn.
Sau sau nam di vao hoat dpng, VACPA da dua viec dang ky hanh nghe vao quy cu. Hpi da ket nap dupc 1.270 hpi vien, thu hiit gan 100% ke'toan vien hanh nghe gia nhap Hpi. Hang nam, VACPA tie'n hanh ra soat, xem xet tieu chuan va thufc hipn dang ky hanh nghe cho 1.400 kiem toan vien lam vipc trong 160 doanh nghiep kiem toan theo diing quy djnh cua nha nudc, cdng khai va cap nhat hang ngay danh saeh cac doanh nghiep va ca nhan du dieu kipn hanh nghd. Den nay. Van phdng Hpi da hoan thipn hd so ca nhan cua gin 1.200 kiem toan vien, luu trii va theo doi chfnh xac den tiing kiem toan vien va thuc hien cap the hpi vien eho 921 kiem toan vien.
Hang nam, Hpi thuc hien kiem tra cha't lupng djch vu kiem toan tii 30- 40 doanh nghipp kiem toan. Thdng qua viec kidm soat chat lupng, Hpi da hd trp kha hieu qua cho viec tuan thu chudn muc kiem toan va chudn muc dao diic nghe nghipp cua kiem toan vien, nang cao chit lupng djch vu, ddng thdi, phat hien xii ly sai pham ddi voi hpi vien hoac bao cao Bp Tai chfnh xii ly cac vi pham cua kiem toan vien. tuf nam 2010i viec kiem soat cha't lucmg dich vu kiem toan da dupc cai tien. Neu nhu trudc kia, viec kiem tra chi ditng lai b thii tuc hanh chfnh, thu tuc kiem toan thi de'n nay da di vao cac npi dung tai chfnh, chit lupng y kien kiem toan va cham diem hd so kiem toan lam co sd xep loai cdng ty sau kiem tra. Qua kiem tra, chim diem hd so kiem toan, VACPA da khien trach va canh d o 9 kiem toan vien do bao cao kiem toan chi dat 30- 40 tren thang diem 100.
Vdi cac trudng hpp nay, sau 6 thang, VACPA se kiem tra lai, neu van khdng dat ydu clu, Hdi se bao d o Bp Tai chfnh xem xet khong dii dieu kien tidp tuc hanh nghd kidm toan sau dd.
Nham nang cao chat lupng djch vu kiem toan dpc lap, hdi nghe nghiep da td chiic cac Idp dao tao, cap nhdt kidn thiic cho .^a/, r/ii\!He loan V '!/{iefn lodn <io tfuitia ,5/20//
Van de hom nay
V 9
Hoi nghe nghiep kiem toan:
Song hanh ciing sii phat trien cua kiem toan doc lap
s Tran HUoing Giang
VACPA ciing Bp Tdi chinh thuc hien kiem sodt chdt lupng dich vu tai cdc cdng ty kiem todn
cac kiem toan vien hanh nghe vdi thdi lupng 40 gid/nam theo diing quy djnh cua Bp Tai chfnh.
Chuong trinh cap nhat kie'n thufc dupc cdng bd tii Thang Ba hang nam de kiem toan vien theo doi va gdp y dupc hpi vien ngay cang danh gia cao. Hdi cdn cung d p midn phf cac djch vu tu vin chuyen mdn vd kdtoan, kidm toan, thue, tai chfnh... cho hpi vidn.
Ndm 2010, dupc sy hd trp ciia Ngan hang The gidi, VACPA da xay dung chuong trinh kiem toan mlu, hd trp cac doanh nghiep kidm toan, dac biet la doanh nghiep cd quy md nhd va vura (chidm tdi 80% tdng sd doanh nghiep kidm toan dang boat dpng) chua xay dung dupc mpt chuong trinh kiem toan mdu. Bd hd so kidm toan mdu da giai quydt cac khfa canh ciia cdng vipc kiem toan
mlu va cd the ap dung cho mpi cupc kiem toan cac doanh nghiep san xuit, thuong mai, djch vu, bao gdm ca cdng ty niem yet va ehi cin s6a ddi, bd sung mpt chiit nhiing thu tuc dd'i vdi cac linh vyc dac thii. Vdi bp hd so nay, VACPA da ddng gdp mpt phin dang kd vao sy phat trien cua nganh kiem toan dpc lap.
Ben canh viec quan ly va hd trp true tiep cho lipi vien, Hpi nghd nghiep ciing da va dang tham gia tfch eye vao viec xay dyng cac van ban phap luat trong linh vyc ke toan va kiem toan va cac Iinh vyc khac cd lien quan, soan thao, cap nhat he thdng chuan myc kiem toan Viet Nam phii hpp vdi he thdng chuan myc kidm toan qudc te ma theo thdng le qudc te, cac hdi nghe nghiep vin thyc hien.
Danh gia ve vai trd cua hpi
l-lai thap kp hinh thanh va phat trien, tCrnhdng con so nho be ban dau, hai cong ty
kiem toan vdi 13 nhan vien, den nay, djch vu kiem toan da thu hut su tham gia cda 165 cong ty vdi 8.700 ngudi
lam viec. Chat lUdng djch vu do cac doanh nghiep
kiem toan ngay cang chuyen nghiep va dUdc xa
hoi thCfa nhan. Trong su phat trien ay, khong the khong nhac den vai trd cda tS chdc hoi nghe nghiep.
nghe nghiep trong thdi gian, lanh dao Bp Tai chfnh da khing djnh, hpi nghe nghiep da thyc sy trd thanh "canh tay ndi dai" cua Bp trong viec quan ly boat ddng hanh nghe kiem toan. Dieu nay viia giam tai dupc cdng vipc cho co quan quan ly nha nudc vira khang djnh quyet tam hpi nhap vao nen kinh te the' gidi cua Viet Nam, vdi nhieu boat dpng tfch vyc va cd hieu qua, gdp phin ndng cao chit lupng djch vy va dua hoat dpng hanh nghe kiem toan vao quy cii, nen nep.
Ngoai cac td chdc nghe nghiep trong nudc, cac td chiic nghe nghiep qudc te ciing da cd mat tai Viet Nam. Nam 1996, ACCA la td chiic nghe nghiep qudc te ve ke toan, kiem toan diu tien vao Viet Nam de td chiic dao tao, thi va d p chung chi cd gia hi qudc te, sau dd la CPA Austraha vao nam 2006.
Nhidu td chiic qudc te' khac nhu
'^/a/f c/n ,'Jie'didn ¥ J{iem loan io t/idn^ 5/20//
Van dg' hom nay
Hpi Ke'toan cdng chiing Singapore (ICPAS), Vien Kiem toan npi bp Qudc te (DA), Hpi Kd toan cong chiing Anh va xii Wales (ICAEW)... ciing da cd cac boat dpng tai Viet Nam. Sy xuit hien va boat dpng cua cac hpi nghe nghipp qudc td da gdp phin tfch eye vao viec tang cudng nhdn luc cd chuyen mon cao cho cac doanh nghiep kiem toan. Hien nay, sd ngucri CO chiing chi nghe nghiep cua cac td chiie ACCA, CPA Australia, CPA My va mpt sd td chiic nghe nghiep qudc tdkhac da len tdi con sd 700 ngucri. Cac td chiic qudc te ciing thudng xuyen phP'i hop vdi hpi nghe nghiep ke' toan, kiem toan trong nudc de cap nhat kien thiic cho kiem toan vien Viet Nam, thiic day vipe hoan thien chuong trinh va npi dung dao tao kidm toan vien, md ra con dudng mdi de trd thanh kidm toan vien chuyen nghipp viia dat trinh dp Viet Nam vufa dat trinh dp qudc te.
NhUhg van cliu^a dUdc luat hoa Luat Kidm toan dpc lap dupc Qudc hpi thdng qua diing vao thdi diem ky niem hai thap ky kiem toan dpc lap hinh thanh va phat tridn. Luat ciing da quy djnh vd td chiic nghe nghiep ve Idem toan tai Didu 12. Tuy nhien, trong van ban Luat Kidm toan dpc lap, nhipm vy cua td chiic nghe nghiep mdi chi dupc quy djnh la: 'To chiic nghe nghiep ve kiem todn duac boi duang kiin thifc cho kiem todn vien, kiem todn vien hdnh nghe vd thuc hien mpt so' nhiem vu lien quan din hogt dpng kiem todn dpc lap do Chinh phii quy dinh."
Miieu cdng viec thupc chiic nang quan ly hanh nghd ma hpi nghe nghiep dupc chuyen giao da thyc hien va thuc hipn cd hieu qua ehua dupc quy djnh tai Luat, van ban phap luat cao nhit lien quan de'n Imh vyc kiem toan dpc lap. Didu nay ciing thd hipn viec Hpi nghe nghiep chua thyc sy nhan dupe sy tin tudng, ghi nhdn cua co quan lap phap, ciia xa hpi.
Va chUta di vao chieu sau
Sy tham gia cua hpi nghe
nghiep vao viec quan ly va nlng cao trinh dp kiem toan vien da co nhiing dong gdp tfch eye trong viec dua nang cao chit lupng djch vu kiem toan, dua boat dpng kiem toan dpc lap ngay cang di vao quy cu, chuyen nghiep.
Tuy nhien, trong sau nam qua, hpi nghe nghiep kiem toan dpc lap d Viet Nam viia xay dyng, ciing cd td chiic viia tidp nhan, trien khai viec quan ly hanh nghe kidm toan nen vin cdn nhidu ban che tdn tai.
Hoat dpng cua Hpi Kidm toan vidn hanh nghe co ban mdi chi dap iing ve chidu rpng ma chua dap ung dupc chidu sdu. Vipe cdp nhat kien thiie eho hpi viPn ehua phai liic nao ciing dupc danh gia la phu hpp va dat yeu clu cua hpi vien. Ty le doanh nghipp kidm toan dupc kiem soat chit lupng hang nam chua cao va nhiing nam trude day chi diing lai b nhiing thii tuc hanh chfnh. Nam 2010, theo yeu clu mdi, vdi phuong thii:c kiem tra, danh gia mdi di vao chieu sau thi Hpi mdi chi tie'n hanh kiem tra cha't lupng djch vu dupc 20 cdng ty tren tdng sd hem 160 doanh nghiep kiem toan dang cung elp djch vy. Tii dd, vai trd ngan ngiia sai pham trong cung d p djch vu kidm toan cua hpi nghe nghipp ciing bj han che'.
Ben canh dd, viee bao ve quyen Ipi cua hpi vien thdng qua viec xem xet, xit ly cae sai pham
cua kiem toan vidn va doanh nghiep kiem toan chua thyc su la cdng viec thudng xuyen ciia Hpi.
Hlu nhu, sau nhiing sai pham ciia doanh nghiep va kiem toan vien khi kiem toan bao cao tai chfnh cua cac cdng ty niem yet bj phat hien trong thdi gian qua, Hpi mdi chi diing lai b viec dua ra khdi danh sach doanh nghiep va ca nhan du dieu kien cung d p djch vu...
Dich vy kiem toan dpc lap 6 Viet Nam cung nhu hpi nghe nghiep cua nhiing ngudi lam kiem toan cd thd ndi cdn rlt non tre. Non tre bdi nudc ta mdi chuydn ddi sang co chd kinh te thj trudng va cang tha'y non tre khi so sanh vdi bd day Ijch sur hang the ky cua nghd kidm toan va hpi nghe nghiep kd toan, kiem toan b cac qudc gia phat tridn. Do vay, nhiing ban chd trong quan ly boat dpng nghd nghipp, trong hd trp hpi vien cung la didu khdng tranh khdi. Nhin vao nhiing ket qua ma hpi nghd nghiep da dat dupc trong mpt thdi gian ngan, chiing ta hoan toan cd the tin tudng vao sy phat trien cua hpi nghd nghiep, ve kha nang quan ly nghe nghiep, didu ma cac td chirc nghe nghipp d cac qudc gia co ndn kinh te thj trudng phat trien vin lam trong xu the Viet Nam hdi nhap ngay cang sau rpng vdi the gidi. D
C o n j ty Kiem toan AASC to churc le k^ niem 20 nam thanh lap va don nhan Huan chiTdng Lao dong hang Nhat
Ngay 12/5/2011, tai Ha Ndi, Cong ty TNHH Djch vy Tu vin Tai;
chfnh Kd toan va Kiem toan (AASC) da long trpng td chiic Id ky niem 20 nam ngay thanh lap va don nhan Huan chuong Lao ddng Hang Nhit ciia Chu tjch nude. Dai dipn VAA tham dy Id ky nidm va chia se I niem vui vdi AASC.
AASC la mpt trong hai cdng ty kiem toan thuoc BP Tai chfnh dupc thanh lap diu tien tai Viet Nam va da trd thknh mdt thuong hieu kidm toan cd uy tfn ldn tren thj trudng kiem toan trong nUdc. ' Sy hinh thanh va phat trien cua AASC gin lidn vdi lich sit ciia nghd kiem toan dpc lap cua Viet Nam.D,
'%[/f cAi f'Me todn V f^Kient todn (M tJio/na .5/20//
