Thdng dn heal ddng Hdi
Hoat aigg cdi Hpi KB'loan - Kliin toan tiiili Nam M
Hpi Ke toan - Kiem toan tinh Nam Dinb la to chirc hdi dupc thanh lap vao cudi 2018 nham tap hgp nhirng ngudi lam cdng tac ke toin, kiem toan, tai chinh thue tten dia bin tinh Nam Dinh.
Tuy Hpi Ke toan - Kiem toan tinh Nam Dinh cdn non tte nhimg da tich cue va hoan thanb nhirng muc tieu de ra nhu kien toan td chirc Hgi, thudng xuyen tu vln, hudng din thuc hinb, boi duong nghiep vy ke toan, thue eho d c td
chirc ca nhan co nhu d u tten dia ban tinh. Dac biet, Hpi Ke toan - Kiem toan tinh Nam Dinh phdi hpp vdi Hdi Tu van thue Viet Nam td chiic lap hudng din ttong ke khai quyet toan thue, lap bao d o tli chinh, cap nhat chinh sach thue va hda don dien tii.
Ddng thdi, giai dip vudng mac eho tten 300 don vi nham giiip cac doanh nghiep ttinh sai sot, nii ro ttong qua ttinh ke khai, quyet toan thue vl nam bat diy dii, chinh xae elc quy dinb mdi ve thue, tao thuan igi trong viec thyc hien diing nghTa vy thue ddi vdi ngan sich Nha nude. Phoi hpp vdi Cyc Thue tinh ttien khai Thdng tu sd 132/2018/TT-BTC ngay 28/12/2018 ciia Bd Tai chinb.
hudng din chi do kl toin cho cac doanh nghiep sieu nho tten dia ban toan tmh. Hdi K I toan- Kiera toan tmh Nam Dinh ciing da phoi h ^ vdi Hd K I toan va Kiem toan Viet Nam (VAA) tl chiic thanh cong 2 Idp bdi dudng kl toan ttudng. Lop thir nhit khai giang vao ngay 6/4/2019 dl kit thuc tot dep va tiep mc khai giing lap bdi dudng thft hai vao ngay 12/7/2019. Sau moi khda hpc Hgi thudng td cbiic budi tbIo luan nhdm dl cac bgc vien ttau ddi kiln thiic sau ban va chia se kinh nghiem cung nhu nhimg vudng mic thyc te cita don vi minh.
Trong thdi gian tdi, Hpi Ke toan - Kilm toin tinh Nam Dinh se thyc hien tdt muc tieu da dl ra v l tilp tuc mong nhan dupe su hd ttg tir phia Trung uong Hpi Ke toin va Kiem toan Viet Nam de Hdi cd the td chiie duge nhi6u cae lop bdi dudng, d c budi hpi thIo ttong ITnh vyc tli chinb, thue, ke toan tten dia ban.O
Ki4m soat quy4n lire dpi ngu kiem toan vien cua Ki4ni toan Nha nuoc
" J S ^ PGS.TS Phan Duy M i n h *
Nhan; 19/7/2019 Bien tap: 22/7/2019 Duyet dang: 25/7/2019
Ki^m toan nh^ nude (KTNN), ca quan cua he thong bOmaynh^ nude ta, ma nhu Oiiu 118, Hi^n phap 2013 nude CHXHCN Vi0t Nam da qui dmh "... la co quan duoc Qudc hOi thdnh l$p, hoat ddng ddc l$p, chi tuan theo phap lu^t d^ kiim toan vl^c qudn ly, sd dung tai chfnh, tai sdn cdng", thi khong phdi bdn cai gi nOa, ddy la mdt cd quan nhd nude ed quyin luc khong nhd. Vdi quyen lue Idn, KTNN mang tr^n minh sd m^nh vd trdng trdch Idn. Thuc tiin 25 ndm qua dd ehUng td KTNN ed nhang ddng gdp rdt ddng trdn trpng, gdp phdn tfch cue vdo vide quan ly sd dung tdi chfnh cdng, tai sdn cong cua qudc gia. Ben canh dd, cung khong thi chu quan, col thudng nhdng nguy co tidu cue cd thi ndy sinh khi mdt ed quan nam glOnhOng quyin luc Idn. Ttong dd, nguy edxSy ra tham nhQng, mdt edn bdnh ludn gan liin vdi quyin tuc nhd nude la khdng the khdng tfnh tdi Mde du, trong edng cudc phdng chdng tham nhung d nude ta trong may ndm gan ddy dang diin ra hit sdc quyit liet vd khd rong khdp d rat nhiiu lmh vue cda ddi sdng kinh ti-xa hdi, nhung rit dang mdng td, trong sd nhiiu vu tham nhung tai tiing dUdc phanh phui, khdng thiy mdt ai thudc ddi ngu edn bd, cdng chdc, kiim todn vidn cua KTNN bilien ddi. Tuy vdy, y kiin tham gia cua tac gid dudi day Id mang tfnh cinh bdo, phdng ngUa ddi vdi nhong ngudi Idm cdng tdc kiim todn cua KTNN chd mpt tudng lai Idu ddi.
.^Ja/i r/if •%''/oan f" .'/{rdiu /rifhi dc t/mnf 7/^OJ!)
Nghien ciili trap ddi
1. Quyen lyc thyc sy ciia Kiem to^n nh^ nu^c \k 0.7
Chiing ta diu hilt, bit cii nha nude nio tten the gidi tir ed chi kim diu cd mgt quyin lyc to ldn la quyin luc chinh tri. Quyen lyc chuih tri, nhu mpt ehinh tri gia ndi tiing cita Trung Qude Tdn Trung Son da titng dinb nghia, la "quyin cai tri xa hgi mpt each chinh thing". Sy "chinh thdng" cua quyen eai tri xa hdi nay cd dugc la tir sy quy dinh va bao hd eita be thdng phap luit. Phap luit quy dinh nha nude ed rit nhilu quyin, duoc lam rat nhieu thii de cai tti xa hdi ml cd le khdng cd bat ky mdt td chiic hay d nhin nio khac ed dupe nhu vay. Dac bigt, ttong dieu kien nha nude viia nam quyen lyc chinh tri, lai cd ttong tay mgt lyc lupng chuyen chinh manh me II quan dpi, canh sit, tda an, nha tu... hau thuan thi nbl nude do se cd mpt siic manh c6 the ndi la vd ddi.
Cic can bd, cdng chiic... nhi nude khi thuc thi d c nhiem vu ciia minh (thuc thi cdng vu) ve co ban ll dang thyc hien va phat huy quyen lyc chinh tti cua nha nude.
Mgt can bd thue vu, can bg hii quan, bay can bd thanh tta, kiem toan nbl nude... khi thue thi cdng vu cd the yeu ciu d c td chuc, ca nhan... cung cip d c thong tin, xuat trinh chiing tir, sd sach, bao cao... d n thiet ciia cac boat dpng CO lien quan, thi d c td chiic, ca nhan phii tuin thii, chap hanh. Sd dT nhu vay II vi, d c d n bg nha nude nay cd mdt quyen lyc chinh tri do phap Iu|t cho phep. Trudng hgp ai khdng tuan thii, chdng ddi... la vi pham Iuat phip, cd thi bi kh6p vao tgi "chdng ngudi thi hinb cdng vu".
Tuong ty nhu vay, mdt ngudi lam cdng tac kilm toin cita KTNN (tli day xin dupc gpi ebimg la Kiem toan vien nhi nude - KTVNN), mpt khi khoac tten minh bd y phuc cua KTNN, vdi diy du ham, hieu vl ttong tay II tim The Kiem toan vien nhi nude, thi khi gap gd d c CO quan, dan vi... co hen quan de thyc Men cdng viec kiem toan 11 tbyc thi cdng vu. Trong vdc ding do, ngudi Kiem toan vien ay khdng cdn 11 ngudi binh thudng nira, ml la mdt cdng chiic nhi nude cd diy dii quyen Iyc chinh tri do phap luat quy dinh va bio hp. Liic niy hg se lim viec theo tinh thin nhu Hien phip quy dinh la, ddc lap, chi tuin theo phap luat.
2. NgirJri lam cdng tac kilm toan cua Kiem toan nha nuo'c cd the tham nhung khong?
Trudc khi ban vl viee KTVNN CO the tham nhiing bay khong, cho phep tdi trich lai mgt doan cua bai bao dutyc dang tten Bao Kiem toan eita chiing ta, sd 4/2018 ve mdt sd vy be bdi dien binh ciia Kiem toan dpc lap tten the gidi nam 2017.
Nam 2017 danh dau mdt nam ky lue vdi nhiing khoan phat cd gii tn ldn lien quan den nhung gian lan kiem toan.
Cy thi, ngay 16/8/2017, Hdi ddng Bao eao tai chinh Anh (FRC) da tuyen bd miic phat ky luc dinh cho PwC II5,1 ttieu bing Anh (6,6 trieu USD) do nhiing sai sdt lien quan din edng tic kiem toan RSM Tenon - mot cdng ty dich vu chuyen nghiep tu van ve thue vl riti ro - trong nam tai chinb ket thiic vao ngay 30/6/2011. Nicholas Boden, kiem toan vien cao d p , ddi tac tham gia cudc kiem toan, dong thdi la thanb vien ciia Vien Ke toan Cdng chiing Anh vl Xti Wales (ICAEW) - eiing nban miic phat gin 115 nghin bing Anh. Dai dien
PwC thira nhan rang, cudc kilm toan RSM Tenon dugc thyc hien ttong nam 2011 11 khdng phii hgp vdi d c tieu chuin ve chuyen mdn vl quy trinh kiem toan,
Diing thii hai trong danh sach la khoan tiln phat 5 trieu bing Anh (6,5 trieu USD) ma FRC Ip cho PwC trong tuyen bd hom 11/5/2017. Khoan tien phat niy lien quan den be bdi kiem toan cita hing tai Cdng ty duy tu nhi d xa hgi Coimaugbt ttong nam 2009.
Ong Stephen Harrison - ddi tic kiem toan PwC - da nghi huu, cung bi khien ttach va ehiu phat 150 nghin bang Anb vi vai tro ciia dng ttong cudc kiem toin niy.
Tiep do la miic phat 4,8 tneu bing Anb (6,2 trieu USD) dinh cho KPMG theo phan quyet ciia Uy ban Chiing khoan va Giao dich Hoa Ky (SEC). KPMG phai chiu ttlch nhiem sau khi dinh gia sai mpt pban tli sin ciia Cdng ty diu khi Miller Energy Resources len cao gip 100 lan so vdi gii tri hgp ddng thyc. KPMG dugc thue lim kiem toan dgc lap cho Miller Energy tii nam 2011 vl da dua ra mdt bio d o "khong dat tieu chuin". Theo SEC, nhiing sai sdt trong qua trinh kiem toan cita KPMG ddi vdi Miller Energy Resources da lim cho d c nha dau tu hieu sai ve gia tri ciia cdng ty nang lugng niy. Miic phat nay dugc dua ra sau ket luan tir cudc dilu tra ciia SEC ddi vdi Miller Energy. Theo do, cong ty niy dugc dinh gia 480 ttieu USD cho cac giing khoan diu tai Alaska ma trudc day dupc mua lai vdi gii dudi 5 tneu USD. Ddi tie ciia KPMG tham gia cugc kiem toan nay ciing phai ginh mot khoin phat 25 nghin USD vl hi dinh chi cdng tic.
•i/a/t rh/^ M4dm. /^dn ^'timmg 7/2049 \
NgiiiPn ciifu trao a6i
Diing thii tu la an phat 1,8 trieu bang Anh (2,5 ttieu USD) ddi vdi E&Y lien quan den sai pham ciia hang niy tai Cdng ty Tech Data Lmiited eho nam tai chinh kit thitc vao ngay 31/01/2012. E&Y da khdng dat dugc sy dam bao hpp ly rang, d c Bao d o tai chinh cita cdng ty nay khdng cd sai sdt trgng ylu, khdng cd du bang chung kiem toin hpp ly va khdng thue bien day dit sy hoai nghi ngbe nghiep. Julian Gray, kiem toan vien d p cao va 11 ddi tic cua E&Y tham gia thyc hien cugc kiem toan ciing bi phat 59 ngin USD do cd nhirng thieu sdt can bin so vdi d c tieu chuan dy kien trong cong tie kiem toan.
Cudi Cling ll khoan ben phat 760 nghin bing Anh (1 trieu USD) ma Uy ban Giam sat ke toin d c cdng ty dai chiing Hoa Ky (PCAOB) ap dung ddi vdi PwC ttong cudc kiem toan Tap doan tli chinb hon 100 nam tuoi Merrill Lynch nam 2014, Phan quyet hom 03/8/2017 neu rd, cudc dieu tta ciia PCAOB eho thiy PwC dl khong tuan thii cac quy tac lien quan den bio ve khach hang khi tien hanh kiem toan Merill Lynch theo quy dinh cita SEC, (Bao Kiem toan, sd 4/2018).
Quay lai vdi boat dgng kiem toin cua KTVNN. Vdi mdt quyen lyc chinh tri to ldn do phap luat quy dinb, ddng thdi vdi loai hinh kiem toan pbd bien nhat nhu cua KTNN Viet Nam dang thuc bien 11 Kiem toan tuan thu, theo chiing tdi, day la nhirng yeu td tiem an rat de din KTVNN tdi hinh vi tbam nhiing.
Hanh vi tham nhiing cita KTVNN liic nay thudng d dang Lam quyen vl Be cong pblp luat, nhu d c h phin loai ve tham nhiing cua Lien hop qudc.
Lam quyen ndi ehung dugc dinb nghTa la sir dung quyen ban vugt qua quy dinh ciia mdt el nhan nao dd. Cdn Lam quyen ttong thi banh cdng vu la banh vi cita ngudi CO ehiic vu, quyen ban, vi vu lgi hoae dong eo cl nhin, da cd y vugt qua gidi b ^ quyen luc cbo phep, vugt qui quyen ban ml phap luat giao cho khi thi hinh cong vy, giy thiet hai cbo lgi ich eita nbl nude, cua xa bdi, quyen, lgi ich hgp phap cua cong dan nham clu Igi cho bin than minh, Trong ITnh vue kiem toin, lam quyen pbd bien d day 11 viec KTVNN da cd tinh lam nhung viec hole dua ra d c quyet dinb vugt qui quyen han cua minh trong viec xir ly nhiing sai pham ciia don vi dugc kiem toan ve tang thu, giam chi vl d c xu ly tai chinh khac..., theo hudng bd qua hole giam nhe nhiing sai pham do. Bii lai, don vi phii "bilt dilu" bang cae phong bao, ml do day ciia d c phong bao nay phy thudc vio miic dp nhimg sai pham dugc bo qua.
Be cong phap luat 11 cd tinh udn nhiing quy dinh ciia phap luat theo hudng cd Igi cho d c doi tugng de dung tung, bao che cbo nhiing sai pham, chuyen tir sai pham thinh khdng sai... VI ciing tuong tu nhu lam quyen tten day, ngudi udn cong phap luat se dugc " d m on"
mpt d c h thda dang. Vdi nhirng quyen ban cua minh, KTVNN ciing rat cd the se giai thieh, van dung d c quy dinh ciia phap luat, eac Chuin myc kiem toin.., chech di theo hudng chap thuan, bao che cho nhiing sai pham vl tir dd true lgi ca nbin,
Hau qua cua nhimg hinh vi tham nhung cua KTVNN thudng la rit nghiem trpng. NIU nhu nhung hanh vi tham nhiing "vat" eiia mot sd edng chuc nhi nude chi II mang
tinh nhung nhilu xa hgi, thi hinh vi tham nhang cua KTVNN theo hai dang ndi tten se mang lai bau qua khdn ludng. Dd la cai sai Idiong duoc diu ttanh xda bo, ma ttai lai, duoc chip nhan, tham chi cdn "bgp thirc hda" cho d i sai, lim cbo that thoit, Ilng phi tai chinh cdng, tai sin cdng khdng dugc ngan chan, ky cuong phep nude rdi loan, ngudi dan mit nilm tin vio sy cdng tim cua nbl nude.
3. Nhirng giai phap, bien phap can thiet de kiim so^t quyin lyc nhim phong, chong tham nhung doi vdi a§i ngu KTVNN
Ai cung bilt, phdng chdng tham nhiing la rat khd khan, phuc tap.
Nhung du khd khan phiic tap miy thi ddi vdi dpi ngii KTVNN day vln phai la nhiem vu hang dau, khdng the ne ttanh. Vi hp la nhiing ngudi "cam can nay myc" nen phai la nhiing tim guong ttong sang ve Hem chinh. Tir dd ddi bdi, rat d n pbai ed mdt he thdng d c gili phip, bien phap ddng bd, chat che de lam sao cho, dgi ngir KTVNN khdng the va khdng dam tbam nhiing. Vdi sy eat nghia nhu vay, theo chiing tdi, cin thyc hien tdt d c giai phap, bien phip sau day.
3.1. He thong phdp luat quy dinh ve quyen han cua KTVNN phdi that ro rdng, minh b^ch
KTVNN 11 cdng ehiic nha nude. Da 11 edng chiic nhi nude thi chi dugc lim nhirng gi ma phap luat cho phep. Vi the, he thdng phip luat quy dinh vl quyin ban ciia KTVNN pbai rit rd rang, ey the, khdng chi bin than KTVNN hieu vl nim duge, ml d e don vi dugc kiem toan, ngudi din diu dl dang hieu va nim dugc. Mdt khi phip luat lam dugc nbu vay thi se ban cbi, ngan chan dugc tinh trang lam quyin, ttai thim quyin cua ddi ngu KTVNN.
3d/i. <hi Ms'todn 'd Mimn lodn id (/idng 7/'^049
Ngiiien cihi trao ddi
"Chdng tham nhung... phai nhdt quyen luc vao ttong long phap luat". Dd la ldi khing dinh cita Tdng Bi thu Nguyin Phii Trpng tai budi tiep xiic cii tri hai quan Tay H6, Ba Dinh, HI Ndi ngay 29/11/2017. Chiing toi holn toin tan thanb quan diem niy eua ddng chi Tong Bi thu.
3.2. Kiem todn nhd nir&c cdn phdi ndm dir^c mot cdch cif the cdc hoQt dong cua KTVNN
Hoat ddng kiem toan cita KTNN tir trudc din nay dupc td chiic cbii yeu theo Doan vl Td kiem toan va hau h6t dupe thuc hien ben ngoai try sd ciia co quan KTNN. Tu dd, viec kiem soat mdt each sat sao cac cdng viec hing ngay ciia d c KTV II khdng don gian. De gili quyet tinh trang nay KTNN cd quy dinh cac KTV phai ghi Nhat ky kiem toan hang ngay. Tuy vay, Nhat ky chi dupc giri ve cho Kiem toan trudng khu vuc va chuyen nganh vio cudi ngay qua email, nen thyc te, khong phai tat ea mgi viee lim eua KTV ttong ngay deu dugc thi hien tren Nhit ky.
De khac phyc ban che niy, theo chiing tdi, KTNN can sdm thyc hien d e bien phap sau.
Thic nhdt, Ap dung gbi nhat ky dien tu thdng nhat chung ttong toan nganh. Cdng cy nay da dugc cac eong ty kiem toan ddc lap img dung tir lau va rat hi?u qui trong viec kiem soit cdng viec hang ngay eua ddi ngu KTV. Han niia, day la mdt xu hudng tit yeu cua cic SAI tten the gidi ttong dieu kien d e b mang cong nghe 4.0 bien nay va cbi phi tbyc hi?n khdng cdn qua dat dd;
Thir hai, Td chirc viee kilm
toan ngay tai try sd eua co quan KTNN Day la mgt hudng tich cyc, can ban va kha thi ddi vdi KTNN Vi6t Nam hien nay ttd di. Viec kit ndi cac mang thdng tin la da kha de dang, thu^n lgi. Cic ylu td nay cho phep cac cugc kiem toan dugc thuc hi?n ngay tai tty sd ciia KTNN.
Lam dupe nhu vay, KTNN vira giam sat trye tiep dugc dpi ngii KTV, vira tilt kiem dupc mdt khoan chi phi kha ldn ve di lai, In d; ddng thdi eiing xda duoc di ngbi cua xa hdi cho ring KTNN den kiem toin tai d e don vi da gay nhieu nhiing nhieu, phien toai cho don vi.
3.3. Cd che dg xuphat nghiem khac ddi v&i nhimg KTVNN co hdnh vi tham nhiing
Che do xir phat niy phai lam sao cho KTV thyc sy khdng dim tham nhiing. De lam dugc nbu vay, phai dua ra miic xii phat that nang.
KTV se "mat sach" ca lgi ich vat chit va tinh than neu nhu cd hanh vi tham nhiing. Cd nghTa la, neu bieu dien dudi mgt phin sd tuong quan giira Igi ich vit chit thu dugc tir tbam nhung d tir sd va Miic xir phat d mau sd la bang (=) 0 (Miic xii phat phai ldn ban rit nhieu lan so vdi Lgi ich vat chat thu dugc tii tham nhiing). Kem theo dd 11 nhieu hinh thirc ky luat thda ding, nhu tudc the KTVNN; Sa thii khdi nganh; Truy to.,.
3.4. Tdng cudng su gidm sdt cua Quoc hgi vd Hpi ddng nhdn ddn cdc cdp ddi v&i hoat dpng KTNN
Theo INTOSAI, boat dgng kilm toan cua KTNN se dupc kiem tra, glim sat bdi SAI eua d c qudc gia khac. Dilu do la cin thiet nhung cd le chua dii, ml rat can cd
sy giam sat ciia he tbdng co quan quyen luc nha nude la QuIe hdi va HDND cac cip.
Tir ttudc den nay, d nude ta boat ddng kilm toin cua KTNN tten thue te hau nhu chua cd sy giam sat ciia bat cii mdt co quan nhi nude nio. Mac du Hiln phap quy dinh, KTNN la eo quan dge lap, chi tuan theo pblp Iuat, nhung nhu vay khdng co nghia 11 khong cin giam sit, Su giam sat d diy II de lim sao cho KTNN boat ddng ddc lap vl cbi tuan theo pblp luat, Tir do ml eo the ttanh dugc d c nguy CO lam quyen hay be cong phap luat nhu da chi ra tten diy.
3.5, Thu&ng xuyen trau doi, ndng cao dao due nghe nghiep ctia dpi ngd KTVNN
Mac du day la gili phap da dupe ndi den nhieu, song viec noi them cd le ciing khong thira. Sd di nhu vay 11 vi, ehi cd tten co sd thyc sy tu dudng, ren luyen, ttau ddi dao dire nghe nghiep, ciia timg KTV tbi KTNN mdi cd dugc mdt dgi ngu KTVNN "nghe tinh, tim sing", tan tuy vdi cdng viec, bin ITnh ngbe nghiep vimg vang, khdng sa nga trudc mgi sy d m do de lam nhirng viec sai trai.n
Tdi lieu tham khdo
- Hien phap nude CHXHCN Viet Nam 2013.
-Luat KTNN 2015;
- Chinti tn hoc - Hgc vi$n CTOG Ho Chi Mmh. 2005;
- Bao Kiem toan, s6 4/2018 va mot so tai lieu l<hac.
•'Ja/i fhi Me fodn 'f Mi^ ddn iH' thdng 7/2049
