M O HiNH KIEM SOAT
CHAT LVONG HOAT DONG KIEM TOAN
Bai hoc k i n h nghiem tCr Hoa Ky va T r u n g Quoc
T S . H A T H I NGOC
HA I
Ki4m sodt chdt lupng (KSCL) la mdt bd phan cau thanh quan trgng trong mdi quy trinh s;in xuat, trong timg loai dich vu, dSc biet la cac dich \ u vd hinh nhan dugc .su quan tam va tin tudng cua cdng chiing nhu dich vu kiem toan.
KSCL la cdng viec Idem tra can thiet de duy tri va nang cao chait lupng hoat ddng Idem toan. Ben canh dd, KSCL ciing la mdt trong nhiing bien phap hiiru hieu de xii ly cac mi ro phat sinh tii viec tranh chap trach nhiem nghe nghiep Idem toan la dich vu kinh doanh cd dieu kien va mang tinh chait t u vain phap \y cao. iKSCL la cdng viec phai dupc thudng xuyen, lien tuc nhiim Cling cd mgi phuomg dien boat ddng ciia doanh nghiep kiem toan (DNKT).
Viec iKSCL khdng chi dugc tie'n hanh t u ben trong ban than DNKT ma cdn can phai cd su kiem soat ciia ca ben ngoai. Viec KSCL can dugc tien hanh lien tuc hoac dinh ky theo quy dinh ciia phap luat ve Idem toan ddc lap (K'l'DL).
De n i t ra nhiing bai hgc kinh nghiem t u cac quoc gia tren the gidi trong viec nghien ciiu, soan thao, giiip cho Bd Tai chinh ban hanh Quy che ve KSCL de hudng dan thi
P H 6 V M TRirdNO Vu C H * D 6 K T a K T , i B^ TAl CHlNH
hanh Luat KTDL, tac gia da nghien ciiu md hinh iKSCL d hai quoc gia tren the gidi la Hoa Ky va Trung Qude.
A. M6 hinh KSCL cua Hoa Ky Hoa Ky la qude gia cd nen kinh te rat phat trien, la noi ma he thdng chuan muc kiem toan (CMKiT) ra ddi trudc khi cd CMKiT quoc te. Day ciing la qude gia ma sd lupng cac cdng ty niem yet (CtyNY) tren thi trudng chiing khoan (TTCK) rait ldn, do vay, ddi hdi phai cd su kiem soat chat che chait lupng Idem toan nhdm dam bao thdng tin tai chinh dupc trinh bay trung thuc va t u dd gdp phan dn dinh va phat trien thi trudng tai chinh. Trong nhieu nam qua, Hoa Ky da ban hanh nhieu CMKiT hen quan den KSCL cung nhu tien hanh KSCL t u ben ngoai rat chSt che. Ndi each khac, Hoa Ky cd nhieu kinh nghiem trong xay diing CMKiT ciing nhu thiJC hien KSCL kiem toan.
(1) Lich sit Irinh thdnh vdphdt triSi chudn muc vi KSCL tgi Hoa Ky
Hoat ddng KTDL cua Hoa Ky bat nguon tCf Anh quoc vac nhiing nam niia cudi the ky 19. Vao nam
M6 hinh kilm soot chot luong hoqt dpng kilm toan tai My nhim tfing cudng chot lupng kiem toan cho COC cope k i ^ toon tai cdc CtyDC. v L c-r
Anb ST
1896, bang New York da thdng qua dao luat dau tien dupc gpi la
"Luat Ke toan Men cdng chiing", day la nen tang phap ly ve Idem toan sau nay tai Hoa Ky. Nam
1916, Hiep hdi Ke toan Hoa Ky - AAPA (tien than ciia Hiep hdi iKe toan vien Cdng chiing Hoa Ky AICPA) ban hanh lan dau tien quy dinh ve thuc hanh Idem toan. Den nam 1933, Khi Luat Chiing khoan Lien bang dupc ban hanh da quy dinh b4t budc bao cao tai chinh (BCTC) ciia cac cdng ty cd phan dai chiing phai dupc Idem toan. Den nam 1939, Hoa Ky da ban hanh Thii tuc Idem toan dau tien va dat nen tang cho cac CMKiT sau nay.
Nghe nghiep Idem toan ciia Hoa Ky ra ddi rat sdm. Tuy nhien, cho den cudi thap nien 1940, he thdng CMKiT Hoa Ky mdi hinh thanh. Nam 1948, iffiep hdi Ke
36
CHUNG KHOAN VIETNAM So 157 - Thing 11/2011
KINH NGHIEM QUOC TE
hung khoantoan vien Cdng chung Hoa Ky ban hanh cac chuan muc ke toan (CMKT) dupc chap nhan phd bien (GAAS) va cac CMKiT (SAS).
Nhan thiic tam quan trgng ciia viec iKSCL ddi vdi boat ddng kiem toan, AICPA da ban hanh them chuan muc KSCL ben trong (SQCS) va ben ngoai. Trong dd, cac chuan muc KSCL ben trong bao gdm nhieu chuan muc va dugc bd sung, siia ddi nhieu lan. Cdn ddi vdi KSCL tii ben ngoai, AICPA ban hanh cac chuan mUC ddi vdi viec thuc hanh va lap bao cao trong cdng tac Idem tra cheo de cap den viec ICSCL tii ben ngoai. Cac chuan muc nay dugc ap dung khi thuc hien cdng tac Idem tra cheo phu hpp vdi chuomg trinh Idem tra cheo ciia AICPA. Cac dich vu phai dugc Idem tra theo quy dinh la cac dich vu chiu su chi phdi ciia cac CMKiT (SASs), cac chuan muc ve dich vu ke toan va dich vu soat xet (SSARS), cac chuan muc ve dich vu xac nhan (SSAEs), CMKiT cdng (Government Auditing standards), cac dich vu Idem toan cho cac cdng ty khdng phat hanh dugc ban hanh bdi Uy ban Giam sat hoat ddng kiem toan cdng ty dai chiing (CtyDC) (Pubhc Company Accounting Oversight Board - PCAOB).
(2) Caquan, to chuc thuc hien kiem tra
Trudc nam 2002, viec quan ly va giam sat boat ddng kiem toan tai Hoa Ky dugc thuc hien dua tren md hinh t u kiem soat. Theo do, viec thiet lap CMKiT va KSCL boat ddng Idem toan do td chiic nghe nghiep thuc hien. Md hinh t u Idem soat nay dupc hinh thanh do su phat trien manh me ciia TTCK Hoa Ky va dSn den su hinh thanh va phat trien ciia td chiic nghe
nghiep. Hdi nghe nghiep la td chuc cd quyen xay dung va ban hanh CMKiT va giam sat chait lupng boat ddng kiem toan. Viec KSCL boat ddng kiem toan do AICPA dam nhan thdng qua thuc hien kiem tra cheo (peer review).
Vao nam 2001, do niem tin va lpi ich ciia cdng chiing bi anh huong nghiem trgng (bdi vu be bdi ve tai chinh va ke toan dan den su sup do cac tap doan hang dau the gidi, nhu Enron), Chinh phii Hoa Ky mdi bat dau can thiep vao hoat ddng Idem toan thdng qua viec ban hanh Dao luat Sarbanes-Oxley (SOX). Dao luat nay dugc Qude bpi Hoa Ky phe chuan vao ngay 30/7/2002 nham nang cao chait lupng va tinh minh bach ciia BCTC, tang cudng trach nhiem ciia HDQT, Ban Giam ddc va kiem toan vien (KTV). Viec lam nay the hien su can thiep ciia Chinh phii vao boat ddng Idem toan va lam thay ddi ca che tu KSCL sang cu che KSCL cd su tham gia ciia Chinh phii.
Tnrdc ngay 01/01/2009, viec KSCL dich vu ke toan, Mem toan do 3 to chdc khac nhau thuc hien, gom:
a) PCAOB: Uy ban nay ra ddi theo yeu cau cua Dao luat SOiX, chiu trach nhiem giam sat cac KTV va DNKT cung cap dich vu kiem toan cho cac CtyDC. Cac DNKT cd cung caip dich vu kiem toan cho cac CtyDC bat buoc phai dupc kiem tra bdi PCAOB.
b) AICPA: AICPA ban hanh chuomg trinh kiem tra cheo (Peer Preview Program). Muc tieu ciia chuomg trinh la dam bao chat lupng dich vu ke toan va kiem toan thdng qua viec kiem tra, giao due dao tao va dua ra cac bien phap dieu chinh. De dupc AICPA cdng
nhan la thanh vien cua td chiic nay thi cac ca nhan va doanh nghiep thuc hien cac dich vu ke toan va kiem toan d Hoa Ky phai dang ky vao chuomg trinh kiem tra chat lupng dupc cdng nhan (la chuomg trinh cua AICPA hay Trung tam Chuomg trinh Kiem tra cheo cac DNKT thuc bien kiem toan cac CtyDC (Centre for Public Company Audit Firm Peer Review Program - CPCAF).
(c) CPCAF: Chucyng trinh kiem tra cheo ciia CPCAF dupC thiet ke de kiem tra va danh gia cac dich vu khdng thuoc pham vi kiem tra ciia PCAOB. Chuomg trinh nay giiip cac DNKT cung caip dich vu ke toan, kiem toan dap iing cac yeu cau ciia Nha nuoc va cua AICPA, CPCAF dugc thanh lap tren cP sd t u nguyen, thanh vien la cac DiNKT cung cap dich vu kiem toan cho CtyDC. Muc dich ciia td chuc nay la tang cudng chait lupng Idem toan cho cac cuoc kiem toan cac CtyDC.
Tuy nhien den thang 10/2007, Uy ban kiem tra cheo cua AICPA (AICPA Peer Review Board - PRB) da ban hanh chuan muc Thuc hanh va Bao cao Kiem tra cheo (Standars for Performing and Reporting on Peer Review) cd hieu luc tii ngay 01/01/2009. Theo chuan muc nay, Chuomg trinh kiem t r a cheo ciia AICPA va Chuomg trinh Idem tra cheo ciia CPCAF dupc sap nhap t h a n h Chuomg tinh Idem tra cheo ciia Uy ban Qude gia (the Board's National P R O do AICPA dieu hanh.
M I U vay, tii sau ngay 01/01/2009 den nay, viec thuc hien kiem tra chat luang cac dich vu ke toan, kiem toan &Hoa Kydtrocphoi hop thuc hien cua hai to chdc /UCPA va PCAOB, PCAOB cd
37
So 157 - Thing 11/2011 CHUNG KHOAN VIET NAM
chdc nang tuong ta nhw co' qunn quan lyNha nudc v:) AICPA Iii Hpi nghe nghiep.
(3) Chiamg Irinh KSC:i hintl d/mg ki^n todn ctia I*i.. VOIi
PCAOB la to chuc phi Ipi nhu;in dupc thanh lap dv hao vc quyen lpi cho cac nha dau tU va bao vc Ipi ich cdng dong. PACOB khong phai la to chiic Ihudc chinh phu nhung co chuc nang nhu co' quan nha nUoc.
Chii tich IH^AOB do SEC chi dinh.
a) Muc ticu hoat ddng ciia PCAOB:
PCAOB thuc hien ba muc tieu:
Tlidnhdt la duy tn va nang cao su tin cay cua nha dau tU ddi v(ii BCT(^ da dugc kiem toan ciia cac Cl\ n(^ thong qua vitv tang cudng giam sat hoat ddng ciia cac DNKT da dang ky. Muc tieu nay dupc thuc hien thdng qua viec yeu cau cac DiNKT phai dang ky de kiem tra. PACOB tien hanh giam sat nham thiic day viec tuan thii dao luat SOiX, cac quy dinh ciia SEC, PCAOB, cac Chuan muc nghe nghiep, phap luat va cac quy dinh hien hanh nham nang cao chait lupng kiem toan.
Thd hai la tang cudng huan luyen, dao tao va nhan thdng tin phan hdi tir nhiing ngudi su dung ket qua Idem toan va cac ddi tupng khac cd lien quan den cac boat ddng giam sat oia PCAOB.
Thdbala nd luc giam sat hoat ddng ciia KTV ddc lap d Hoa Ky va nudc ngoai.
Theo Dao luat SOX, KTV kiem toan cho cac CtyDC phai dang ky vdi PCAOB va phai dugc dam bao rang cac cudc kiem toan ciia hp se dupc Idem soat thudng xuyen bdi cac Idem tra vien ciia PCAOB.
b) Phuomg phap chpn lua ddi tupng de Idem tra:
Theo Dao luat SOX, cac DNKT
cung cap dich vu kc toan, kiem toan neu khdng dang ky vdi PCAOB thi bi cam cung cap dich vu kicin toan hay lap BCTC cho cac (MyDC d Hoa Ky. Dieu 106 (a) cua Dao lual cdn ()iiy dinh cac cdng ty cung cap dich vu kc toan, kiem toan khdng phai cua Hoa Ky khi cung cap dich vu ke toan hay kiem toan cho cac CtyDC Hoa Ky thi Cling phai tuan thii cac quy dinh ciia PCAOB gidng nhu cac DNKT cua Hoa Ky. Dieu 106 (a) cdn quy dinh ca khi cac DNKT nay khdng true tiep phat hanh bao cao kiem toan nhung ddng vai trd quan trpng trong viec chuan bi cac bao cao nay ciing phai dang ky vdi PCAOB.
Khi tien hanh chgn mau DNKT, PCAOB dua vao viec danh gia cac nii ro cua tiing DNKT va danh gia cac sai sdt c6 the xay ra cua cac BCTC da dugc kiem toan.
PCAOB dac biet quan tam den cac khoan muc nii ro cao va anh hudng xaiu den thi trudng vdn (nhu la cac khoan vay, cam cd bang cd phieu, cac cdng cu tai chinh va giao dich cd ddn bay tai chinh cao, gia ciia cac cd phieu va tinh thanh khoan ciia cac tai san).
c) Thdi gian thuc hien kiem tra:
Theo Dieu 104 ciia Dao luat SOX, PCAOB phai tie'n hanh chuomg trinh kiem tra Uen tuc ddi vdi cac DNKT da dang ky. PCAOB tien hanh kiem tra hang nam ddi vdi cac DNKT neu phat hanh bao cao kiem toan cho hom 100 khach hang va it nhat ba nam mdt lan ddi vdi cac DNKT phat hanh it hom 100 bao cao kiem toan.
d) Ndi dung Idem tra:
PCAOB tien hanh Idem tra cac hpp ddng Idem toan ma DNKT da thuc hien va kiem tra he thdng iKSCL Idem toan.
Kiem tra hpp ddng kiem toan:
PCAOB cd thanh lap Phdng Nghien ciiu va Phan tich de hd trp cho kiem tra vien lua chpn cac hpp ddng kiem toan va xac dinh nhumg khu vuc cd nii ro cao.
- iKiem tra he thdng IffiCL kiem toan:
De danh gia chait lupng kiem toan, kiem tra vien se kiem tra cac chinh sach, thii tuc ciing nhu viec KSCL ben trong ciia DNKT. Viec kiem tra bao gdm: Cac quy trinh boat ddng cung cap dich vu va toan bd cof caiu td chiic, bao gdm ca quan diem ciia ban giam ddc DiNKT;
Viec KSCL kiem toan ciia chii phan him (thanh vien Ban giam ddc phu trach tdng the cudc Idem toan), cac cap quan ly (phan cdng trach nhiem, danh gia nang luc, thu nhap cua cac chii phan hiin, cac cap quan ly); Cac chinh sach va thu tuc Uen quan den viec xac dinh va giai quyet cac nii ro lien quan den viec chaip nhan va duy tri quan he khach hang; Viec giam sat cac cdng viec ciia cac KTV nudc ngoai trong viec cung cap dich vu cho cac CtyDC Hoa Ky; Cac quy trinh giam sat chait lupng (ben trong) ciia cac DNKT; Chinh sach va thii tuc lien quan drai tinh dgc lap ciia KTV; Viec thuc hien cac dich vu tu vain thue, ke toan. Idem toan va tai chinh cua cac DNKT.
Tiiy vao tiing he thdng KSCL ben trong ciia tiing DiNKT ma cac thii tuc Idem tra se dupc xay dung cho phli hpp. Ddi vdi cac DiNKT phat hanh hom 100 bao cao Idem toan cho cac CtyDC thi thudng se dupc Idem tra chi tiet va phiic tap hom ddi vdi cac DNKT nhd.
e) Cdng bd ket qua Idem tra va xut ly vi pham:
Trong qua trinh Idem tra, cac sai pham ciia KTV va DNKT, dupc
38
CHUNG KHOAN VIETNAM So 157- Thing 11/2011
KINH NGHIEM QUOC TE
hung khoan- lu mm
m'-'
bao cao true tiep cho Uy bam Dieu tra (PCAOB Division of Enforcement and Investigation) hoac se bao cao triic tiep cho SEC.
Ket thiic kiem tra, PCAOB lap bao cao Idem tra neu ro cac yeu kem trong he thdng KSCL cua DiNKT. Bao cao nay se khdng cdng bdrdng rai ra cdng chiing neu nhu PCAOB nhat tii ve viec DNKT da khac phuc cac yeu kem trong vdng 12 thang ke tii ngay bao cao. Tuy nhien, cac yeu kem nay se dugc cdng bora cdng chiing neu PCAOB khong nhait tri ve viec khac phuc ciia DNKT hoac DNKT khdng dua ra bang chiing ve viec khac phuc cac yeu kem.
Nam 2009, PCAOB quy dinh ve viec lap cac bao cao tinh hinh hoat ddng hang nam va bao cao dac biet. Theo dd, cac DNKT thue hien kiem toan cac CtyDC hang nam phai nop bao cao tinh hinh hoat ddng truoc ngay 30/6 hang nam.
DNKT phai nop Bao cao dac biet trong vdng 30 ngay ke t u ngay cd su kien dugc yeu cau bao cao.
Kiem tra vien ciia PCAOB phai lap bao cao sau mdi dpt kiem tra va glii bao cao cho SEC va cof quan quan ly iNha nudc cd lien quan. Bao cao Idem tra chat lupng giii cho DNKT phai ghi ro cac thieu sdt ve
PCAOB quy djnh hinh thuc xu ly vl phqm:
N l u nqng, DNKT va KTV c6 thi bl phot H4n l§n d ^ 750.000 USD d ^ voi KTV v6 15 trieu USD 66i voi DNKT.
/(nh ST
kiem toan, ve he thdng kiem soat ndi bd va cac van de lien quan. Bao cao nay se dugC cdng bd tren trang web ciia PCAOB.
Neu ket qua dieu tra cho thaiy DNKT hoac KTV vi pham, PCAOB se tien hanh thii tuc td tung theo luat dinh. PCAOB quy dinh hinh thiic xii ly vi pham: Neu nang, DNKT va KTV cd the bi phat tien len den 750.000 USD ddi vdi KTV va 15 trieu USD ddi vdi DNKT, hiiy bd t u each thanh vien ciia PCAOB. Ngoai r a con bi phat tien, neii nhe thi cd the se bat buoc tham gia them cac khda dao tao.
h. Phi boat ddng cho PCAOB:
Phi duy tri hoat ddng ciia PCAOB (trong dd phan ldn de kiem tra cac DiNKT chii yeu t u b a nguon:
Ddng gdp tii cac nha phat hanh (do cac cdng ty cd chiing khoan phat h a n h r a cdng chiing nop cho PCAOB), phi dang ky thanh vien lan dau do cac DiNKT nop lan dau khi dang ky la thanh vien (Miic phi dua vao sd lupng khach hang ciia DNKT. Miic td'i thieu ma cac DNKT phai nop tii 250 USD (ap dung cho DiNKT khdng cd khach hang nao la CtyDC) den miic tdi da la 390.000 USD (ap dung cho DNKT cd tren 1.000 khach hang la CtyDC)), phi hang nam do cac
DiNKT nop va lai do viec dau t u vao trai phieu chinh phii.
(4) ChiXffng trinh kiem tra cheo cda AICPA (AICPA PRP):
Viec kiem tra cheo la viec ma DNKT nay dupc kiem tra bdi mdt DNKT khac) da bat dau tii thap nien 1980. Chuomg trinh nay dupc dat dudi su quan ly bdi Uy ban Kiem tra cheo Quoc gia (National PRC Board, dupc gpi tat la PRB).
Chuomg trinh kiem tra cheo dupc phat trien va giam sat bdi AICPA va do 44 td chiic Hdi ke toan vien Cong chiing caip tieu bang quan ly. Chuomg trinh nay co 28.555 cdng ty dang ky tham gia.
Hang nam, cd gan 10.000 cupc kiem tra cheo dugc thuc hien (so heu tinh den ngay 24/6/2009).
a) Muc tieu va ddi tupng kiem tra:
Muc tieu:
Muc tieu ciia chuomg trinh Idem tra cheo la hd trp giam sat thiic hanh nghiep vu ve ke toan va Idem toan (ndi chung la giam sat viec thuc hanh nghiep vu) nham nang cao chait lupng dich vu ke toan va kiem toan. Ngoai ra, chuomg trinh nay cung hd trp KTV nang cao nghiep vu va tii dd nang cao uy tin cho cac hdi vien cua AICPA.
- Ddi tupng kiem tra:
De dupc AICPA cdng nhan la thanh vien, cac ca nhan hay cac cdng ty thuc hien cac dich vu ke toan va Idem toan d Hoa Ky phai dang ky vao chuomg trinh giam sat chait lupng dupc cdng nhan.
Bat dau tli ngay 01^01/2009, AICPA ap dung chuan muc cho viec thuc hien va bao cao ve viec kiem tra cheo dich vu Idem toan.
Cac cdng ty hay ca nhan thuc hien dich vu ke toan, Idem toan dang ky vao Chuomg trinh Idem tra cheo cd
J
39
So 157 - Thing 11/2011 CHtJNG KHOAN VIET NAM
I trach nhiem: (i) Thicl lap va duy t ri I cac chinh sach va thii luc KSCL
phii hpp de dam bao ch;it luplig dich Vll cung cap. Cong ty kc (oan, kiem loan (dii Ion hay nhol den j phai CO he thong KSCij cho cac (lich vu cung cap; (li) Cac dich vu ke I toan, kieni toan ph;n do cac KTV cluiyen nghiep thuc hien va phai j tuan thu cac chuan muc n^'he
nghiep; (iii) Co mot CIKR- kiem tra I cheo ddc lap tir hen ngoai cho cac dich vu nia cdng ty da cung cap; (iv) (^ung cap va giai tnnh cac \iin de theo yeu cau ciia nguoi thuc hien cdng tac kieni tra CIKH); (V) Siin chiia, dieu chinh he thong KSCL khi dupc yeu cau; (vi) Hieu cac quy dinh ciia AICPA ve vitv m t khdi
\ chuomg trinh Idem tra cheo.
b) Thdi gian thuc hien Idem tra va dang k\' kiem tra chat lupng:
Thdi gian thuc hien Idem tra:
+ Ba nam mdt lan, cac DNKT 1 nam trong chuomg trinh Idem tra cheo oia AICPA phai thuc hien Idem tra cheo ve dich vu ke toan, I kiem toan (DiNKT cung cap cac j dich vu cho cac CtyDC do SEC quan ly). Viec kiem tra cheo nay se j dupc tien hanh bdi nhiing chuyen I vien ddc lap va chuyen nghiep
(dugc gpi tat la kiem tra vien).
Chuomg trinh kiem tra nay dupc AICPA quan ly va giam sat.
+ Cudc kiem tra cheo dau tien ciia DNKT phai dupc thirc hien trong vdng 18 thang tinh t u ngay dang ky chuomg trinh kiem tra cheo hoac tir ngay phai dang ky theo quy dinh. Cudc kiem tra cheo tiep theo phai dupc thuc hien trong vdng t u 3 den 5 nam ke tii khi hoan thanh cupc kiem tra cheo truoc dd.
- Dang ky kiem tra chait lupng:
Cdng ty dugc kiem tra va cdng ty di Idem tra phai thdng nhat vdi n h a u ve ky kiem tra. Thdng
thuong, ciKK- kiem tra cheo phai dU()C tien hanh trong vdng tli 3 den f) thang tir khi kel thuc ky dudinh duoc kiem tra.
c) Noi dung kiem tra:
Co hai loai kiem tra ch(X): kiem tra cheo he thdng (sy.stem jx'cr icview) va kiem tra cheo hpp dong kiem toan (engament [)eer review).
("hu(mg tnnh Idem tra cheo dU(>C thuc hien theo ngi dung khac nhau: kiem Ira he thdng va kiem tra (hue hanh (hay cdn ggi la kiem tra hcrp ddng kiem toan). Chuomg trinh kiem tra he thdng chii trpng (len cong tac quan ly chat lutmg tai DNKT, chuomg t n n h kiem tra thuc hanh tap trung giam sat, kiem tra vic"c thuc hien kiem toan tren cac bd sa kiem toan dU()C chpn lua.
Kiem tra cheo he thdng:
Kiem tra cheo he thdng do kiem tra vien dgc lap va cd kinh nghiem thuc hien de xem xet viec he thdng KSCL boat ddng kiem toan ciia DNKT. He thdng KSCL bao gdm cac chinh sach va thu tuc do DNKT thiet lap va yeu cau mgi nhan vien tuan thii va thuc hien. Cac kiem tra vien se xac dinh heu DNKT cd thiet lap he thdng KSCL phu hpp vdi cac chuan muc nghe nghiep va lieu he thdng dd cd dugc van hanh diing vdi muc dich cua DiNKT hay khdng.
Diia tren cac thii tuc ciia ke hoach kiem tra cheo, cac kiem tra vien kiem tra hd sa kiem toan mau ciia DiNKT va sau dd, xem xet viec thuc hanh nghiep vu kiem toan ciia KTV tai khach hang (dac biet la cac van de phat sinh nii ro cao). Ngoai ra, kiem tra vien cdn xem xet cac vain de neu trong bao cao iKSCL truoc day va yeu td quan tri trong DNKT.
Khi tien hanh kiem t r a cheo.
Idem tra vien se tham gia cdng tac
soat xet cac bao cao, hd sa va giay td lam viec ciia KTV; kiem tra viec tuyen dung nhan su, cac giai trinh ve hd sU lien quan den cdng tac hanh chinh, quan tri va ho sc ca nhan trong DiNKT. Muc tieu ciia cdng tac nay la kiem tra, soat xet de danh gia thuc trang he thdng KSCL de lam cor sd ket luan phii hpp trong bao cao kiem tra cheo.
Kiem tra cheo thuc hanh nghiep vu:
Ndi dung chii yeu la kiem tra cdng tac thuc hanh nghiep vu ke toan, kiem toan, xem xet cac bao cao kiem toan da phat hanh va ddi chieu vdi cdng viec ciia KTV va kiem tra cac thii tuc dang dupc tien hanh trong DNKT.
Muc tieu ciia viec kiem tra la xem xet danh gia bao cao Idem toan do DNKT phat hanh va cac thu tuc kiem toan thuc hien cd day dli va phli hpp vdi cac chuan muc nghe nghiep hay khdng. Vi vay, muc dich ciia Idem tra he thdng va kiem tra thuc hanh la khac nhau vi Idem tra he thdng la xac dinh he thdng KSCL cd phii hap vdi chuan muc nghe nghiep hay khdng cdn Idem tra thuc hanh la xac dinh xem DNKT da ap diong he thdng KSCL phii hpp hay khdng.
d) Phi boat ddng cho AICPA:
Chi phi thiiC hien Idem tra cheo do cac DNKT dang ky vao chupng trinh Idem tra cheo ddng gdp va tliy thudc vao quy md, ban chait va tinh phiic tap trong hoat ddng ciia cdng ty dupc Idem tra. Cac DNKT dang ky vao chutfng trinh nay se nop phi cho bd phan quan ly tif 800 USD den 22.000 USD, trt)ng dd miic tdi thieu cho mdt ca nhan hanh nghe la 800 USD va miic cao nhait cho cdng ty cd hom 10.000 nhan vien la 22.000 USD.
(Cdn nvca)
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CHUNG KHOAN VIET NAM So 157 - Thing 11/2011
