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jch vu kiem todn bao cao tdi chinh (BCTC) dangphdt trien manh me vd the hien tam quan trong ciia no trong nin kinh te thi trUdng. Nham gdp phan 4dnh gid khach quan chat lUdng dich vu kiem todn BCTC, Tac gid nghien cdu vdlUachgn mo hinh thich hdp deddnh gid chat lUdng dich vu kiem todn BCTC. Hien nay, co rat nhieu mo hinh danh gid chat lUdng dich vu: Mo hinh vdi ba nhan to anh htidng cda Gronroos, C; Parasuraman xay diing mo hinh vdi thang do SERVQUAL ; Dabholkar xay diing mo hinh ddnh gid vdi moi quan he cdc yeu to tien de, trung gian vd ket qud... Tuy nhien, Tdc gid bdi bdo cho rdng mo hinh ddnh gid chat lUdng dich vu cua Coronin vd Taylor vdi thang do SERVPERF dUdc coi Id mot trong nhiing mo hinh toi liu ddnh gid chat lUdng dich vu qua miic dp cam nhan.N l n kinh t l Vi|t Nam dang trIn d i phit triln nhanh chdng. Sfl ra ddi cfla thi trfldng chflng khoin thue day viec phat trien cac kinh thu hflt vdn trong cic td chflc kinh t l . M6t trong cic v i n d l quan trpng m i n h i d i u tfl v i cic bin hflu quan quan tam do la chat Ifldng thdng tin til chinh dflpc cac td chflc kinh t l cdng bd. Nham gdp phan dam bao chat Iflpng cfla nhflng thdng tin nay, djch vy kilm toan b i o cio tii chinh do c i c cdng ty kiem toan dpc lip cung cip se giup nhflng ngfldi quan tam tilp cin d i n thdng tin tii chinh trung thflc va tin cay nhat. Tfl khi ra ddi tai Viet Nam hdn 20 nam nay, dich vu kilm t o i n BCTC dang ngay cang hoan thien v i n i n g cio chat Iflpng n h i m dap flng yeu cau ngfldi dpc. Vdi sfl ra ddi ban dau l i hai cdng ty kilm t o i n ddc lap dau tiln v i o n i m 1991, den nay, tai Vilt Nam d i cd hon 200 cong ty kilm toin dpc lap boat ddng. Trong do, khdng it cic cdng ty cd quy md Idn va la thanh viln cfla cic hang kilm toan qudc t l cd uy tin v i chat Ifldng. Cy thi, tai Viet Nam, cd chi n h i n h cfla BIG FOUR: Ernst & Ydung, PWC, KPMG va Deloite. Ben canh dd, cdn ed rat nhieu cdng ty k i l m toan l i t h i n h vien cua cae t i p d o i n Idem toan cd uy tin tren t o i n cau. Dieu nay d i chflng minh dflpc sfl n6 Iflc h o i n thien v i nang cao chat Iflpng dich vu k i l m t o i n ndi chung v i kilm toan BCTC ndi rieng tai
Vilt Nam. Ngoai ra, Hiep hdi Kiem t o i n vien hanh nghe (VACPA) da ban hanh ehfldng trinh Idem toan mau tfl nam 2010 nham giup cho cac edng ty kiem toan quirad nhd ed the tiep can cdng nghe kiem toin hien dai v i n i n g cao chat Iflpng dich vy [Hilp hpi kilm t o i n viln hanh nghi, (2010)]. Tuy nhiln, b i n canh nhflng thanh tflu trong p h i t triln dich vu kilm toan BCTC, nhflng nara qua tai Viet Nam, v i n ton tai khdng it nhflng han e h l trong chat Iflpng dich vy. Cy thi, cac vy xfl ly cae k i l m toan viln va Cdng ty kiem toan trong vile chfla tuan thu luat phap v i d i p flng ky vpng cua nhflng ngfldi quan t i m . D l giflp cd quan quan ly Nha nfldc, cac cdng ty kilra toan, eac kiem toan vien cd dfldc cai nhin khach quan v l chit Iflpng dich vy kiem toan BCTC, t i c gia nghien cflu va Ifla chpn md hinh thich hdp d l flng dung trong d i n h gii chit Ifldng dich vu kilm toan BCTC tai Viet Nam hien nay.
Trong hai t h i p ky qua, bdi cinh kinh doanh da thay doi dang ke. Sfl trao doi, chia se thdng tin dien ra nhanh chdng, thuan tien hdn trfldc h6 trd tieh cflc cho viec duy tri radi quan he rpng khap vdi c i c ddi t i e thflOng mai va mang Ifldi khach hang. Bin canh dd, sflc Ip tfl thi trfldng canh tranh gay gat bude doanh nghiep phai thay ddi sin pham, dich vu mdt each Hnh hoat v i h i l u qua;
*Vien Ke todn, Kiem todn - Dai hgc Kinh te Qudc ddn
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ddng thdi phai chu trong gjdi thieu sin pham, dich vu mdi nhim dap flng nhanh chong nhu cau khach hang.
Chit Iflpng dich vy dfldc xem l i phfldng thflc tiep can quan trpng trong quin ly kinh doanh n h i m d i m b i o sfl hai long cfla khach hing, dong thdi giflp tang kha ning canh tranh va hieu qua cfla nginh. Theo Hiep hpi Chit Ifldng Hoa Ky (ASQ), chat Ifldng la toan bd cae tinh nang va dac dilm m i mpt sin pham hay dich vu dem lai nhim dip flng nhflng nhu cau dat ra tfl khich hang.
Theo quan diem cfla Philip Kopler v i cpng sfl (2005), chat Iflpng dich vy dfldc dinh nghia li k h i nang cua mpt dich vy bao gdm dp bin tdng thi, dp tin cay, dp chinh xac, sfl dl van hanh, d l sfla chfla va eac thupc tinh cd gia tri khac de thflc hien eac chflc nang cfla no. Gronroos v i cpng sfl xay dflng md hinh nghien cflu chat Ifldng ky thuat va chat Iflpng ky nang anh hfldng nhfl the n i o din chat Ifldng dich vy cam nhan va chat Iflpng dich vp ky vpng. Ong da chi ra rang n h i n thflc cfla khich hang ve chat Ifldng dich vu dfla trIn 3 n h i n t6 chinh:
nhflng cii gi lira khach hang thda man, khach hing thoa man nhfl t h i n i o v i danh tiing cua edng ty cung cip dich vy[Gronroos, C. (1984)] Parasuraman va cong sfl (1984) cho rang chat Ifldng dich vy la khoang each gifla sfl mong dpi cua khach hang v i nhin thflc cfla hp khi da sfl dyng qua dich vy. Theo dd, Parasuraman dfla ra md hinh 5 khoang cich (KC): KC 1: l i sfl sai lech gifla ky vpng cfla khach hing v i cim nhin cfla nha cung cap dich vu v l ky vpng dd; KC 2 dfldc tao ra khi nha cung cip gip khd khin khach quan va chfl quan khi chuyen cic kf vpng dflpc cam nhan sang cic tieu chi chat Ifldng cy the v i chuyin giao chflng dung nhfl ky vpng; KC 3 hinh thanh khi nhan vien chuyen giao dich vy cho khach hing khdng dung theo cac tilu chi d i dinh; KC 4 la sfl sai lech gifla dich vy chuyen giao va thdng tin m i khach hing nhin dfldc; KC 5 hinh thinh tfl sfl khac biet gifla chat Iflpng cam nhan vi chat Ifldng ky vpng khi khich hang tilu thy dich vu. Va nhdm tac gii cung cho rang chit Iflpng dich vu la ham sd cfla KC 5 va sfl phy thupc vao 4 KC trfldc dd:
Chatlfldngdichvu=F(KC5)-f(KCl,KC2,KC3,KC4)) Parasuraman dfla ra 10 nhdm ylu td cua chat Iflpng dich vu 97 bien, sau dd hieu chinh xuong cdn 54 biln. Den nam 1988, nhom tac gia dfla ra thang do SERVQUAL vdi 5 nhdm ylu td vdi 22 bien phan tich.
Cronin va Taylor (1992) vdi md hinh d i n h gii chat Iflpng dich vy dfldc xiy dflng trIn cd sd md hinh ciia Parasuraman (1988), cho r i n g mflc dp c i m n h i n ciia khich hang ddi vdi sfl thflc hien dich vu cfla cdng ty phan anh tot nhit chat Ifldng dich vy: "Chat Ifldng dich vy = Mflc dp c i m nhin". Bp tiiang do SERVPERF ciia Cronin va Taylor cung sfl dyng 22 rayc phit bieu tfldng tfl nhfl phan hdi v l c i m n h i n cfla khich hang trong mt hinh SERVQUAL nhflng bd qua phan hdi v l ky vpng.
Dabholkar v i edng sfl (2000) dfla ra md hinh cd the dfldc xem l i toan diln v l chat Iflpng dich vu. Bin canh vile cung cap sfl h i l u biet sau sac hdn v l cic khai niem chat Iflpng dich vy, m6 hinh xem xet cac y l u t6 tiln dl, trung gian, va kit qua cfla chit Iflpng dich vu nhfl cac ylu to dflpc xem la tiln di giflp chat Iflpng dich vu tot hpn v i mdi quan he gifla chat Ifldng dich vu vdi sfl hii long cua khach h i n g va y dinh hanh vi cfla khach hang.
Malhotra v i cpng sfl (2005) dfla ra md hinh danh gia chat Iflpng dich vy i n h hfldng bdi radi trfldng van hoa khac nhau, ngfldi tieu dflng d mdi qudc gia khic nhau co t h i cd nhan thflc khac nhau v l chat Ifldng dich vu d moi log.i hinh dich vu k h i c nhau.
Trong bdi cinh nghiln cflu h i l n nay, dinh gia chit Ifldng dich vu kiem toan BCTC la van d l tiiu hut rat nhieu sfl quan tam cfla gidi nghien cflu cung nhfl doanh nghilp. Vdi cae md hinh khac nhau trIn, Tic gii bai bao nhan thay md hinh danh gia chat Ifldng dich vuvdi thang do SERVPERF cua Cronin v i Taylor(1992) se la md hinh thich hpp cho vile d i n h gii chit Ifldng dich vy kilm toan BCTC.
Cronin v i Taylor (1992) d i nghiln cflu cae khai nilm, phfldng p h i p do Ifldng chat Ifldng dich vu va ml!
quan he vdi sfl hai long cflng nhfl thien chi mua hing cfla khich hang, tfl dd dfla ra k i t l u i n rang yeu td nhan thflc la cdng cu dfl bao tot hdn v l chit Iflpng dich vy.
Vin d l nghien cflu: Vai trd cfla cic gii tri trong vile xic dinh dich vu la gi? Gia tri anh hfldng t h i n i o d i n quylt dinh mua hang? Viec do Ifldng chat Ifldng dich vu theo md hinh SERVPERF cfla Cronin va Taylor dflpc xem la mdt phfldng p h i p t h u i n tien va rd rang trong vi|c do Ifldng chat Iflpng dich vu dfla tren do Ifldng thdng qua k i t qua t h i hien cua chat Ifldng dich vu. Cronin v i Taylor lap luan rang khung phan tich theo mo hinh SERVQUAL cua Parasuraman va cpng sfl (1985,1988)
28 I So 85+86-thing n+12/2014 I NGHlfiNClJtJKHGA HPCKZ^MTOAN
de gay n h a m Ian gifla sfl h i i long va thai dp cfla khich hing. Cronin va cdng sfl cho rang chat Iflpng dich vu cd the dflpc dinh nghia "tfldng tfl nhfl mpt thai dp", va thay vi "kit q u i thflc h i l n theo nhfl mong dpi" thi "kit qua thflc hien thflc te" se xic djnh chit Ifldng dich vu tot hon. Theo dd, chat Iflpng dich vu dflpc danh gia chi thdng qua n h i n thflc cua khich hang ma khdng cd d i n h gia ve chat Ifldng dich vy trong sfl ky vpng cua khach hang, khdng cd trpng sd cho tflng t h i n h phan chit Iflpng dich vy. Cdng thflc cua chat Iflpng djch vu nhfl sau:
sQi=i:|LiPij
Trong dd: SQ - Chat Iflpng dich vy khich hing n h i n dflpc; k = So Iflpng cac thudc tinh; P = N h | n thflc cfla ci nhan i ddi vdi sfl t h i hien cua dich vu ddi vdi thudc tinh j . Tfl md hinh ly thuylt tren, t i e gia xiy dflng he thdng thang do trong d i n h gia chat Iflpng dich vy kilm toin BCTC tai Vilt Nam nhfl sau:
• Chit Ifldng dich vy = mflc dp cam n h i n
Sd do 1: Md hinh ddnh gid chat lUdng dich vu kiim todn BCTC
SLP hai long cua ngLPffi quan
tam ddn thong tin tai
chinh
Nguon: Cronin vd Taylor (1992), tdc gid cd dieu chinh Tac gia tien hanh nghien ciiu cac bien cu the qua 5 thang mflc danh g i i :
H o i n t o i n phan ddi Khdng ddng f Binh thfldng Vd mdi bien cu thidUdc xdy diing theo cdc tieu thilc (Bdng 1)
i l
Ddng y H o i n toan ddng y
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V 1 2
3 4 5 Nguon:
Bdng 1: Tieu chi trong mo hinh ddnh ^
Tinh tin c4y
Chat Ifldng dich vy kiem toan dung nhfl hop ddng da ky k i t
Chat Ifldng dich vy kilm toin nang cao theo thdi gian
Gii plii dfldc tinh chinh xic, hop ly Cdng ty kilm toan ludn dam b i o sfl bio m i t cfla thdng tin
Thdi gian cung cip dich vu dung cam k i t
Sfl dip u ^ g
Cdng ty kilm toin hdi am nhanh chdng nhflng thac mac, khilu nai cfla khach hing
Cdng ty kilm toin nhanh chong hd trp khach hing khi can thilt Sfl trp giup eiia Idem toan vien moi luc, mpi ndi
Kilm toan viln cung cap eac d^ch vy dam bao k h i c theo yeu cau cfla khich hang
Sfl dam b i o
Trinh dp kiem toan viln cao Kiem toin vien cd ky nang giii quylt cdng vile tdt
Kilm toan vien ludn n i l m nd, Iich sfl vdi khach hing
C6ng ty kilm toin ludn dam b i o quyen Ipi cho khich h i n g
Sfl ddng cam
Kiem toan viln chu d i o nhilt tinh khi tfl vin v i hfldng d i n cho khich hang Cdng ty kilm toan hieu rd nhu cau sfl dung dich vu cua khach h i n g Thdi gian lam viec cfla cdng ty kilm toin thuan loi cho khich hing Cdng ty kilm toan giii quylt van d l m i m deo, linh hoat
Sfl hu!u htnh
Van phdng cdng ty kiem toan sach se, vin minh
Cdng ty kilm toin flng dung edng nghe hien dsii tot
Kilm toin viln mac dong phuc gon ging, Iich sfl
Bao cao kiem toin d i m bao chat Ifldng Cdng ty kiem toin cd nhilu k i n h thdng tin tilp t h u y kiln
Tdc gid xdy dUng
a chat lUdng dich vu kiem todn BCTC
Trai qua hdn 20 nam ra ddi va phat triln, dich vij kilm t o i n BCTC tai Viet Nam da, dang va se mang lai nhflng thdng tra tin cay va trung tiifle v l thflc trang tinh hinh tai chinh cfla cic doanh nghiep ti^ dd giflp cho nhflng ngfldi quan t i m dfla ra cic quyet dinh rapt each dung dan v i cd dam bao. Trong nhflng nam tdi, dich vii kilm t o i n ndi chung v i dich vy k i l m toan BCTC n6i rieng tai Viet Nam hdi nhap toan diln trong khu vflc vi the gidi trong khudn khd hdi nhap WTO. Vi vay, viec danh gia khach quan va nghiem tuc ve chit Ifldng dich vu kiem toan BCTC se gdp phan nang cao chat Iflpng dich vy v i kilm toan Viet Nam tfl tin gia nhap ling kilm toan qudc te.
DANH MUC TAI LIEU THAM KHAO 1 Cronin, J.J.,Taylor. S.A, (1992), 'Measuring
service quality a reexamination and extension'. Journal of Marketing, tap 6, Tr55-68 :, DahholkanP.A., Shepherd,C.D, 7horpe,D.l.,
(2000), 'A comprehensive framework far service quality: An investigation of critical conceptual and measurement issues throurgh a longitudinal study', Journal of Retailing, tdp76-2, Trl31-139
3 Gronroos, C. (1984), A service quality model and its marketing implication. European Journal of marketing, tapl8-4, Tr36-44 i. Hiip hoi kiem todn viSn hanh nghe (2010),
ChUdng trinh hem todn mau, truy cdp ngay 10/12/2QlOtiihttp://www.vacpa.org:vn/index.
php?o=moduIes8in=trainning 8if=trainning_
detailMdnews=2451Mdtype=90
5 Kotler Philip. Wong Veronica, Saunders John, Amstrong Gary (2005), Principles of marketing - 4th European edition. Prentice Hall, New York
6. MaIhotra.N.K.,Ulgado,FM.,Agarwal,J.,S hainesh. G„ Wu,L., (2005), 'Dimensions of service quality in developed and developed economies: multi-country cross-cultural comparisons'. International Marketing review, tap 22(3),Tr256-278
7 Parasuraman,A., Zeihaml.V.A.. Berry, L.L., (1985), 'A conceptual model of service quality and its implication for future research'. Journal of marketing tap 49-3, Tr41-50
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