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NGHIEN CUU NGUYEN NHAN THAT BAI TRONG HOAT DONG
• • •
Idem toan
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• THS. DANG THI HOANG LIENT
rong qua trinh cai each va toan cau hda hoat ddng ke toan, kiem toan, viec tham khao, bgc hdi kinh nghiem cda cac nude di trude, dac biet la kinhnghiem cda cac nude phat trien nhu My trong cac linh vyc nay la dieu rat can thiet. Kinh nghiem dugc ndi den d day bao gdm ca nhung bai bgc thanh cdng va that bai.
Trong nhirng nam gan day, tai My da dien ra cac vu bien thu tai cbinh vdi sd lugng va muc do anh hudng ngoai sue tudng tugng. Va dang sau mdi trudng hgp bien thu
5 4 NGHIEN CUU KHOA HOC KIEM TOAN
-So 32/Thang 06 - 2010
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tai chinh, thudng la mdt cdng ty kl toan ndi tieng. Tai sao cac cdng ty ke toan cd lien quan tdi cac vu bien thd tai chinh lai khdng bi phat hien trong ca mdt khoang thdi gian dai?
Tai sao nhung vy that bai kilm toan ldn lai do cac cdng ty ke toan ndi tieng gay ra? Bai viet tap trung phan tich nguyen nhan that bai trong boat dgng kiem toan cua My de tir dd giup cac ca quan, td chuc kiem toan Viet Nam ndi chung va Kiem toan Nha nude Viet Nam ndi rieng tranh dugc cac rdi ro trong boat dgng kiem toan, ddng thdi nang cao chat lugng kiem toan.
1. Nguyen nhan dan den su that bai trong hoat dong kiem toan
Sy that bai trong boat dgng
toan va rdi ro kiem toan la lieu cac CPA cd man thd theo dung chuan myc kiem toan khdng.
Mdt sd nha nghien cuu Trung Qudc nhan dinh rang cd sau ly do dan den that bai kiem toan: (1) he thdng phap ly thieu hoan chinh; (2) viec van hanh nen kinh te thi trudng khdng chuan; (3) tinh doc lap cda kiem toan vien cdn thieu;
(4) cac cdng ty ke toan va CPA thieu dao due nghe nghiep; (5) CPA thieu tinh can trgng nghe nghiep va sy tan tam trong cdng viec; (6) he thdng kiem soat chat lugng thieu chat che.
Mot sd nha nghien cuu khac lai dua ra bdn ly do quen thudc ban dd la: (1) he thdng kiem soat ndi bd khdng hieu qua; (2) ddi ngii
Andersen , nhieu ngudi cho rang ly do that bai cda cdng ty nay bao gdm nbung van de chinh sau: (1) CPA khdng thye hien cac thd tyc kiem toan mot each chat che; (2) nhimg phan doan cda cac kiem toan vien khdng chinh xac; (3) bao cao kiem toan vdi cac y kien chap nhan tiing phan da bi thay the bdi Thu quan ly; (4) qua trinh kiem toan thieu tinh ddc lap.
Neu cac hanh vi cd y tham d, bien thd gdp phan tao nen hau het cac that bai kiem toan thi se cd qua nhieu sy gian ddi trong nghe kiem toan. Nhimg thye te cho thay, sy that hoan toan ngugc lai. Chinh sy thieu hoan hao trong nghe kiem toan va ban than mdi kiem toan vien, sy hieu biet thieu day dd ve boat ddng kinh doanh cda don vi
kiem toan dugc dinh nghia la viec cac ke toan vien cdng chdng (CPA) da dua ra nhung y kien, nhan dinh kiem toan sai lam ve cac bao cao tai chinh thilu trung thye do khdng tuan thd cac chuan myc kiem toan.
Rdi ro kiem toan la rdi ro do kiem toan vien vd tinh xac nhan tinh trung thye cda cac bao cao tai chinh mac sai sdt trgng yeu. Sy khac biet chinh giua that bai kiem
nhan vien cd kha nang vugt khdi tim kilm soat cda he thdng kiem soat ndi bd; (3) CPA va cac don vi dugc kiem toan cau ket vdi nhau de biln thd; (4) CPA thilu dnh ddc lap va khdng the dam bao dugc tinh can trgng va hoai nghi trong nghe nghiep.
Sau khi phan tich va nghien cuu nhung trudng hgp cda Arthur
dugc kiem toan va thd tyc kiem toan cung nhu nhieu van de khac lien quan den boat ddng quan ly ndi bg trong cac cdng ty ke toan da dan den nhiing that bai kiem toan.
2. Nguyen nhan that bai trong hoat dong kiem toan My
Nguyen nhan chd yeu dan den that bai trong hoat ddng kiem toan
So 32A'hang 06 - 201Q_
NGHIEN CUU KHOA HOC KIEM TOAN 5 5
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My la cac CPA va cac don vi dugc kiem toan mdc ngoac vdi nhau.
Cac CPA thieu tinh ddc lap, do do hg khdng giir dugc sy than trgng trong nghe nghiep cung nhu chd nghia hoai nghi nghe nghiep. Theo ket qua nghien cdu ve that bai kiem toan trong cac cdng ty niem yet cda My thi cac nguyen nhan dd la:
2.1. Cdc khiem khuyet cua he thong ke todn
Hanh vi bien thu tai chinh trong
cac cdng ty cda My khdng vi pham he thdng ke toan, nhung lai lien quan den cac du lieu tai chinh trong he thdng ke toan. Dy tbilo chuan myc ke toan dugc chia thanh hai dang: chuan myc ke toan dya vao quy tac (rule-based accounting standard) va chuan myc ke toan dya vao nguyen tac (principle- based accounting standard), mdi dang chuan myc cd nhirng uu va nhugc diem rieng. Uu diem cua chuan myc ke toan dya vao quy tac
la kha linh boat, khdng can nhieu phan doan nghe nghiep va de dang ap dyng, nhimg cd mdt sd nhugc diem nhu tao nhieu khe hd, nhan manh vao binh thuc khdng phai ban chat... Chuan muc ke toan dua vao nguyen tac khd tranh khdi sy kiem soat cda "boat ddng quan ly kinh doanh" va "md hinh td chuc" do cac cdng ty thiet lap mdt each ky ludng; nhtmg chuan myc nay ddi hdi CPA can phai su dung nhieu phan doan nghe nghiep hon. He
Arthur Andersen Id mdt trong 5 cong ty kiem todn ldn nhat thi gidi, cdng vdi Pricewaterhouse Coopers, Deloitte Touche Tohmatsu, Emst&Young vd KPMG, cung cdp dich vu kiim todn, dich vu thui, vd dich vu tuvdn cho cdc cdng ty vd tap dodn ldn cd tru sd tqi Chicago. Ndm 2002, cdng ty ndy dd tu nguyen nop Iqi gidy phep hdnh nghi Kiim todn cdng sau khi bi phdt Men cd hdnh vi phqm tgi liin quan tdi viic thuc hien kiim todn tap dodn Enron. Mac du sau dd, Tda dn Tdi cao My dd gd bd ldi budc tgi nhung Arthur Andersen dd khdng thi hoqt
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5 6 NGHIEN CUU KHOA HOC KIEM TOAN
^ 6 32Arhang 06 - 2010
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thdng ke toan My dugc xay dyng tren ca sd cac quy tac, nhimg he thdng ke toan qudc te lai dya vao nguyen tac.
Khi danh gia vy viec cda Tap doan Enron, cyu Chd tich Uy ban Chung khoan My, Arthur Levitt da khang dinh mdt each rd rang ring:
"hien tai he thdng bao cao tai chinh cda My khdng the cung cap thdng tin cho cac nha dau tu ve tinh hinh boat ddng cda cac cdng ty niem yet, nhung he thdng nay lai bi bien thanh mdt trd chai sd hda dudi nhieu gdc do".
Khi dugc mot phdng vien cua Cdng ty phat thanh truyen hinh Anh (BBC) phdng van, George Soros - mot nha tai chinh ndi tieng cho rang: "He thdng ke toan My dya vao quy tac ke toan la chua du VI nd cd the dan den nhirng hanh vi gian lan". Rd rang chuan myc ke toan My dya vao quy tac tao ra nhieu ke bd nhat de cac cdng ty chua niem yet lgi dyng, gay bat lgi cho cac cdng ty niem yet va gay can trd ddi vdi CPA trong qua trinh kiem toan. Ap dung chuan myc ke toan My, CPA thudng tap trung nhieu vao chi tiet cda chuan myc ke toan hon la vao viec phan doan ve tinh hgp ly tdng the cda cac bao cao tai chinh. Chinh dieu nay da dan den sy that bai kiem toan va hang loat cac vu bien thd tai chinh.
2.2. Cdc khiem khuyet cua md hinh kiem todn
Cac md hinh kiem toan hien dai gdm md hinh kiem toan dya vao he thdng va md hinh kiem toan dya vao rdi ro. Kiem toan dya vao he thdng la md hinh kiem toan dya vao he thdng kiem soat ndi bd.
Theo dd viec danh gia he thdng kiem soat ndi bd cd the dat dugc muc tieu kiem toan.
Ke tu nhirng nam 1990, md hinh kiem toan My phat trien mdt each
nhanh chdng tu md hinh dya vao he thdng sang md hinh dya vao rdi ro.
Tren thye te, sy thay ddi ve md hinh kiem toan la mdt cudc each mang quan trgng trong lich su kiem toan. Nd thay ddi khdng chi each thuc kiem toan ma cdn thay doi khai niem kiem toan truyen thdng, va chinh dieu nay da dan den sy nham lan trong quan niem ve kiem toan. Theo dd, kiem toan se chuyen tir mdt nganh cao quy (boat dgng kiem toan dugc danh gia dya tren CO sd phan doan nghe nghiep va trach nhiem cdng) sang mdt nganh chi tim kiem lgi nhuan (phan ldn boat ddng kiem toan dugc do ludng tren ca sd phan tich lgi nhuan va rui ro). Theo md hinh kiem toan dya vao rui ro, cac cdng ty ke loan cd gang phan tich cac rdi ro thuang mai va rdi ro quan ly cda don vi dugc kiem toan va it tap trung vao cac boat ddng kiem tra thye te hd trg trye tiep cho viec dua ra cac ket luan kiem toan. Trong mdi trudng phuc lgi xa hdi khdng hoan hao, kiem toan dya vao rdi ro cd the khuyen khich cac CPA - nhung ngudi khdng mudn tuan thd dao dire nghe nghiep se giam chi phi kiem toan tdi muc thap nhat cd the.
De cac cdng ty ke toan cd the trd thanh cac cdng ty bao hiem chiu trach nhiem bao dilm ve nhung sai lam trong quiln ly, chi phi kiem toan trd thanh chi phi bao hiem.
Vdi chuc nang nay, khai niem kiem toan da khac rat nhieu so vdi ban chit cda nd. Thye te, nghien cuu cac trudng hgp bien thd tai chinh cda Tap doan Enron, WorldCom, Rite Aid va Xeros cho thay each thuc bien thd khdng cd gi tinh vi.
N I U CPA man thd nghiem tuc chuan myc kiem toan, quy trinh kiem toan chi tiet thi cd the de dang phat hien nhung vu bien thd tai chinh tren, ddng thdi ngan chan chung mdt each kip thdi.
2.3. Thieu tinh doc lap ciia
kiem todn vien
Ddc lap la chia khda de dam bilo chat lugng kiem toan va tao dyng niem tin cda cdng chung ddi vdi boat dgng kiem toan. Tuy nhien, tinh ddc lap trong boat dgng kiem toan d My chiu anh hudng rat nhieu bdi muc tieu "Igi nhuan".
Cac yeu td tac dgng tdi tinh ddc lap cda CPA bao gdm:
a. Thu nhap khdng xuat phdt td hoqt dgng kiim todn
Hien nay, tai My, thu nhap phi kiem toan cao hon nhieu so vdi thu nhap tu boat ddng kiem toan.
Chinh dieu nay da anh hudng tdi tinh ddc lap cda cac kiem toan vien. Cac boat ddng phi kiem toan bao gdm dich vy dai ly, tu van thue, tu van quan ly... Tai My, ty le thu nhap tu hoat ddng phi kiem toan tang len mot each nhanh chdng, trong khi dd ty le thu nhap td boat dgng kiem toan trong "5 cdng ty ke toan ldn" thi ngugc lai. Theo sd lieu thdng ke cda 50 cdng ty niem yit cda My tu nam 2001 din 2002, ty le thu nhap tu boat dgng phi kiem toan/tdng thu nhap la 69% va 62%, va cd thdi diem len tdi muc 92%. Uy ban Chung khoan My (ASCE) cho rang thu nhap khdng xuat phat tu boat dgng kiem toan anh hudng den tinh ddc lap cda kiem toan vien tren hai khia canh.
Mdt la tdng thu nhap phi kiem toan cd the dan den sy phu thudc ve tai chinh cda cdng ty ke toan vao don vi dugc kiem toan. Hai la de nang cao chat lugng boat dgng quan ly cda don vi tu van quan ly ve giao dich phi kiem toan. Do vay, kiem toan vien thudc ban quan ly cda don vi se khd cd the danh gia va kiem tra cac giao dich va hoat dgng cda don vi mdt each khach quan.
Nam 2001, cdng ty WorldCom da thanh toan khoang 16.8 trieu USD chi phi dich vy cho cdng ty Arthur Andersen, bao gdm chi phi
So 32/Thang 06 - 2010- NGHIEN CCu KHOA HOC KIEM TOAN Q<J
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kiem toan 4,4 trieu USD, dich vu tu van thue la 7,6 trieu dd la, kiem toan cac bao cao phi tai chinh 1,6 trieu USD, cac dich vy khac la 3,2 trieu USD. Tap doan Enron da tra chi phi kiem toan cho cdng ty Arthur Andersen la 25 trieu dd la, chi phi tu van va chi phi dich vu khac la 27 trieu dd la, va tdng gia tri len tdi 52 trieu USD (tuang duong 1 trieu USD/tuIn). Cyu Chd tich Uy ban Chung khoan My - Arthur Levitt da chi trich rang,
"Big Five" (5 cdng ty ke toan ldn) rat thieu tinh ddc lap. Va dng cho rang mdt trong nhung ly do chinh cac cdng ty ke toan cung cap dich vu tu van quan ly cho cac don vi dugc kiem toan. Tap doan South Health la mdt khach hang ldn cda cdng ty Ernst & Young, tap doan nay da tra cho Ernst & Young 3.680.000 USD va 3.670.000 USD trong hai nam 2001 va 2002 (khoan chi phi nay ldn gap hai lan chi phi kiem toan) de Ernst & Young hgp ly hda cac boat dgng quan ly cda minh. Nghiem trgng hon, tdng "chi phi lien quan den boat ddng kiem toan" len tdi 4.970.000 USD, bao gdm "chi phi sach" la 2,6 trieu USD, so vdi tdng chi phi kiem toan la 2.190.000 USD thi chi phi nay cao ban khoang 0.41 trieu USD.
"Chi phi sach" cd nghia la Ernst &
Young kiem tra phuong thuc dieu tri y te va dieu kien sue khde cda cac ca sd mdi nam mot lan. Viec dieu tra ve sue khde khdng lien quan den nhung can ddi tai chinh, nen Tap doan South Health ggi dd la "kiem toan sach" va chi phi cda nd dugc ggi la "chi phi kiem toan lien quan", nham danh lac hudng cac nha dau tu.
b. Moi quan he giita kiem todn viin vd cdc cdng ty dugc niim yit
Tat ca cac mdi quan he giua kiem toan vien va cac cdng ty niem yet cung de dga den tinh ddc lap
cda kiem toan vien. Hanh vi bien thd tai chinh cda cdng ty niem yet tai My deu cd lien quan den cac cdng ty ke toan. Bao cao ve vu bien thd tai cbinh cda Tap doan Cendant cho thay sau vi tri tai chinh chd chdt trong Tap doan CUC, bao gdm giam ddc Tai chinh, ke toan trudng, giam ddc bao cao tai chinh, can bg quan ly bao cao tai chinh hgp nhat - tat ca cac CPA thudc cdng ty Ernst & Young. Tinh den nam 1997 la khoang 26 nam, mdi giam ddc tai chinh va ke toan trudng cua cdng ty niem yet Quan ly Chat thai la kiem toan vien cda cdng ty Arthur Andersen. Trong nhirng nam 1990, 14 nhan vien tai chinh chu chdt cua cdng ty Quan ly chat thai da lam viec cho cdng ty Arthur Andersen.
c. Mdi quan hi lgi ich giua cdng ty ki todn vd cdng ty niim yit
KPMG da dau tu rat nhieu quy hd trg cho cdng ty AIM va cung cap dich vy kiem toan cho cdng ty nay, nhung khdng cd he thdng trdn.
Sau khi nghien cdu cdng ty Price Waterhouse Coopers mdt each ky ludng, ngudi ta phat hien thay ring gan 1/2 hanh vi pham phap ve chdng khoan, quy hd trg hoac san pham bao hiem deu cd lien quan den dan vi dugc kiem toan.
Khoang 1/3 hanh vi pham phap la do CPA sd hiru cd phieu cda don vi dugc kiem toan hoac quyen mua cd phieu.
2.4. Thieu tinh cdn trgng ciia kiem todn vien
Trong khi tien thanh cac thu tuc kiem toan, CPA da thilu sy can trgng va sy hoai nghi nghi nghiep;
ddng thdi de tin vao nhirng ldi giai thich cua nha quan ly. Tai lieu kilm toan tu nam 1999 din 2001 do cdng ty Arthur Andersen cung cap cho thay Arthur Andersen da xem cdng ty WorldCom la khach
hang cd muc do rdi ro cao nhlt.
Mac du Arthur Andersen nhan ra rang cd rui ro Idn trong bao cao kl toan tai chinh cua WorldCom (xem Bang 1). Rdi ro nay chd yeu la kit qua tu he thdng thu nhap gdc va muc tieu lgi nhuan cua WorldCom, nhung Arthur Andersen van khong can trgng va ap dung thai do hoai nghi nghe nghiep trong qua trinh kiem toan WorldCom
Bdng J: Ddnh gid rui ro ciia WorldCom
Ernst & Young cung khdng can trgng khi kiem toan Tap doan South Health. Trong qua trinh kilm toan, kiem toan vien cua Ernst &
Young tham chi cdn nhan dugc thu dien tu canh bao ve hanh vi bien thd cua ke toan tai cdng ty South Health Corp. La thu nay nhac nhd CPA can phai chu y den ba tai khoan dac biet. Sau khi nhan dugc thu dien tu nay, ddi tac kiem toan James Lamphron da xac nhan nhirng dieu kien nay vdi giam doc tai chinh William Owens cua Tap doan South Health. Ong Owens giai thich rang dng Michael Vines da giri thu dien tu nay nham the hien sy khdng hai long cda minh ddi vdi boat ddng ke toan cda Tap doan. Ong Lamphron da tin vao ldi giai thich cua dng Owens ma khdng tiep tuc dieu tra chi tiet.
Nhdm kiem toan da ket luan nhanh chdng rang: "khdng cd sai sdt nao trong boat ddng cua Tap doan South Health". Dieu quan trong nhat la Ernst & Young da khdng biet gi ve khoan biln thd 300 trieu USD cua Tap doan nay.
2.5. Thieu kiem todn vien cd trinh do cao
Kiem toan la nganh ddi hdi rat nhieu sy phan doan nghi nghiep.
Sy phan doan nghe nghiep phu thudc vao kinh nghiem lam viec cda kiem toan vien. N I U mdt cuoc
5 8 NGHIEN cuu KHOA HOC KIEM TOAN
- S o 3 2 m i a n g 06 - 2010
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kiem toan dugc coi la mdt qua trinh san xuat, vdi nhieu thd tyc kilm toan chi tiet thi cac kiem toan vien mdi budc vao nghe vdi trinh do cdn ban che va thieu kinh nghiem nghi nghiep se kiem toan bao cao tai chinh cda cdng ty niem yet. N I U boat dgng kiem soat chat lugng kiem toan la hieu qua thi khdng tbi bd qua cac cudc kiem toan chat lugng cao. Danh gia bieu qua boat dgng dya tren rui ro va lgi ich, cac cdng ty ke toan "Big five" da bd tri ddi ngu kiem toan vien cd trinh do cao thye hien cac boat ddng kinh doanh va giao cho cac kiem toan vien cd trinh do thap thye hien kiem toan cac bao cao tai cbinh. Do dd, cac kiem toan vien cd trinh do va giau kinh nghiem thudng ban rgn vdi viec md rdng boat ddng kinh doanh kiem toan. Tai sao cdng ty Arthur Andersen lai cd van de ve nhan lye? Cau tra ldi cd the la do cdng ty nay da cu cac kiem toan vien khdng cd kinh nghiem tien hanh kiem toan cdn cac kiem toan vien cao cap khdng phai trye tiep tham gia cac cudc kiem toan.
Sau sy kien cua Emon va tren ca sd nghien cuu cac trudng hgp td tung cd lien quan den cac CPA cua My, Tdng bien tap Tap chi Ke toan Bowman - Art Bowman - da khang dinh rang doanh thu kinh doanh cua "Big Five" dugc tao thanh tu dich vu tu van, nhiing ngirdi cd nhieu kinh nghiem va thu nhap cao lai ban rgn trong viec md rdng dich vu tu van, nhimg kiem toan vien giau kinh nghiem va thu nhap cao ban rgn vdi viec md rdng dich vu tu van, cdn nhung kiem toan vien tre thieu kinh nghiem va cd thu nhap thap dugc phan cdng true tiep tien hanh cac cudc kiem toan. Art Bowman da dua ra mot vi du de giai tiiicb tinh hinh nay nhu sau:
Mdt cdng ty niem yet ldn chuyen hang hda tir nha kho nay sang nha
kho khac, cac CPA tre kilm ke cac hang hda nay tu ngay nay qua ngay khac ma khdng cd bat ky mdt kinh nghiem gi. Vi dy nay minh hga rang cd rat nhieu that bai kiem toan nghiem trgng deu bat ngudn tu sy thieu kinh nghiem lam viec. Arthur Levitt da chi trich "Big Five" rang:
"van de hien nhien nay cd the dugc phat hien bdi mot mdt sinh vien hoc chuyen nganh ke toan".
2.6. Nhiing khiem khuyet cua mo hinh kiem sodt
Hoat ddng kiem soat cda nganh CPA bao gdm ba md binh: (1) ty kiem soat; (2) kiem soat cda chinh phd; (3) kiem soat ddc lap. Mdi md binh khac nhau cd nhung anh budng va tac ddng khac nhau. Tinh ddc lap cda boat ddng tu kiem soat la thap nhat, cdn kiem soat ddc lap la cao nhat. Sau khi dugc thanh lap, Hiep hdi cac ke toan vien cdng chdng cda My da thye hien hai nhiem vu, khdng chi dam bao quyen hgp phap cda cac CPA ma cdn la ngudi kiem soat hanh vi cda cac CPA. nganh CPA My thye hien theo md hinh ty kiem soat va dugc xem la md hinh dien hinh. Nbung nhiing that bai trong boat ddng kiem toan cda Arthur Andersend da khien ngirdi ta phai kiem tra lai he thdng kiem soat cda nganh CPA My. Thye te cho thay md hinh ty kilm soat ddng vai trd quan trgng trong viec nang cao chat lugng cda nganh CPA. Tuy nhien, trong qua trinh ty kiem soat, khi lgi ich nghe nghiep va cae lgi ich khac khdng ddng nhat, nganh CPA phai bao ve lgi ich nghe nghiep, do dd cd the mau thuan vdi cac lgi ich cd lien quan, bao gdm be thdng kiem tra ndi bd trong nganh CPA.
2.7. Nhiing khiem khuyet trong CO' che khuyen khich vd uu ddi
He thdng uu dai, khuyen khich, khen thirdng cac kiem toan vien
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cda cdng ty ke toan lien quan den chi phi kiem toan. Dieu nay khien cac kiem toan vien quan tam nhieu ban den nhiem vu kiem toan ban la chat lugng kiem toan. That bai kiem toan cda cdng ty KPMG trong qua trinh kiem toan Tap doan Xerox cho thay: sau khi thye hien ca che khuyen khich, neu cac dieu kien cai thien nghe nghiep va cac muc khen thudng gan lien vdi chi phi kiem toan va tu van thi cac kiem toan vien se bd di mot sd nguyen tac lam viec nham duy tri tdt ban mdi quan he vdi cac don vi dugc kiem toan, tham chi tao dieu kien cho hg thye hien cac hanh vi bien thd tai chinh (xem Bang 2).
Bdng 2: Cdc cdng ty bien thii tdi chinh vd cdc cong ty ki todn
Trong sd mdt loat cac vu be bdi ke toan gan day tai My, cac trudng hgp lien quan Deloitte Touche Tohmatsu (DTT) la rat it. Rd rang la he thdng khuyen khich cda DTT cd ddng vai trd kha quan trgng.
Viec thiet ke he thdng khen thudng giai quyet dugc cac xung dot ve lgi ich cd the xay ra. Thanh tich cda cac kiem toan vien khdng dya vao chi sd doanh thu. Cac kiem toan vien khdng the nhan dugc khoan tien thudng khi md rdng boat ddng tu van. Lgi nhuan tu boat ddng tu van cua DTT dugc tach ra khdi he thdng kiem toan. Ong ndi rang:
"Neu mdt kiem toan vien quyet dinh khdng thye hien kiem toan vi don vj dugc kiem toan mudn thye bien nhung gi cdng ty khdng mudn hgp tac, anh ta se khdng bi ky luat ma trai lai se dugc khen thudng".
Nhu vay, neu lanh dao cda cdng ty ke toan khdng chap nhan nhung yeu cau vd ly cua dan vi dugc kiem toan thi ca che khuyen khich, uu dai khdng lien quan trye tiep den doanh thu va khi dd CPA cd the manh dan ndi "Khdng" vdi hanh vi bien thd cua dan vi. Ngugc
So 32/Thang 0 6 - 2 0 1 0 NGHIEN COU KHOA HOC KIEM TOAN 5 9
M
lai, neu lanh dao cda cdng ty ke toan ddng y hoac khdng phan ddi rd rang cac yeu cau vd ly cda don vi dugc kiem toan thi ca che khuyen khich cd the lien quan trye tiep den doanh thu va dieu nay se khdng khuyen khich CPA ndi
"Khdng" vdi cac hanh vi sai trai.
3. Mot sd giai phap khac phuc cac that bai trong hoat dong kiem toan
3.1. Lira chgn vd xdy dung cdc tieu chuan ke todn hgp ly
Gan day, viec cai each be thdng ke toan ngay cang sau rdng, cac tieu chuan ke toan da dugc xay dung va ban banh, vi dy he thdng ke toan hgp nhat va cac chuan myc ke toan cy the... Nhirng cai each tren da thu hep sy khac biet giira kl toan trong nude va qudc te. Trong nhirng nam gan day, Viet Nam va nhieu qudc gia da tham khao kinh nghiem cua My, khdng chi kinh nghiem kiem soat thi trudng chung khoan ma ca chuan myc ke toan va kiem toan. Khoang each giira kiem toan va ke toan Viet Nam va My ngay cang thu hep. Thdng qua viec phan tich nguyen nhan that bai trong boat ddng kiem toan cda cac cdng ty ke toan My, phan tich nhung ban che, khiem khuyet cda he thdng ke toan My, lya chgn ca sd xay dung chuan myc ke toan, xu ly cac van de mang tinh he thdng cda chuan myc ke toan My, chung ta se cd the thiet lap dugc tieu chuan, chuan myc ke toan Viet Nam mdt each hgp ly.
3.2. Xdy dung ca che mi ddi hieu qud
Cung vdi sy canh tranh cda thi trudng ngay cang gay gat, cac cdng ty ke toan da dugc thanh lap ngay cang nhieu. Ca che uu dai va chit lugng cda cac giao dich va chat lugng kiem toan cd mdi quan he chat che vdi nhau. Ca che uu dai
khdng chi giam thieu cac hanh vi bat hgp phap ma cdn ngan can viec thye hien cac chien luge kiem toan kem chat lugng. Ket qua dieu tra cho thay ty le chiet khau gia ky cac hgp ddng kiem toan trung binh len den 24% lan dau tien, va lan cudi cung la 15%. Trong 4 nam dau, muc chiet khau nay se trd ve muc binh thudng. Cdng ty ke toan can phai thiet lap mdt bg cac he thdng khuyen khich va kiem tra. He thdng khuyen khich, uu dai ddi vdi CPA phai khdng lien quan den viec md rdng cac giao dich kiem toan.
Mdt la tieu chuan djnh muc thanh toan can phai dugc chuan hda d tat ca cac cdng ty ke toan. Tieu chuan dinh muc thanh toan chiu anh hudng bdi quy md cda don vi dugc kiem toan, cap do kiem soat ndi bg, cung va cau cda cdng ty ke toan, dy toan cac khoan Id cda don vi... Chi phi kiem toan dya vao cac nhan td tren, khdng rieng gi quy md cua don vi. Hai la thiet lap ca che khuyen khich khuyen khich CPA mot each hieu qua.
3.3. Ddm bdo tinh doc lap trong hoqt dgng kiem todn
Ddc lap la cdt ldi cua boat ddng kiem toan, cung la ngudn gdc phat trien cda nganh CPA. Mdt trong nhimg nguyen nhan dan den nbiing that bai kiem toan dd la thilu tinh ddc lap trong quy trinh kiem toan.
Cac ca quan kilm toan Viet Nam can tang cudng cdng tac giao due dao due nghe nghiep va quy tic ung xu cua kiem toan vien, tao dyng tinh trung thye trong nghi kiem toan de dam bao tinh ddc lap cda kiem toan vien. Mdt la, cac boat dgng phi kiem toan cln phai dugc quy dinh va kilm soat mdt each chat che.
3.4. Tdng cudng su gidm sdt cua cong ty ke todn
Neu quan tri doanh nghiep va
kiem toan ndi bd la canh cua dau tien de dam bao thdng tin ke toan la dang tin cay; kiem toan ddc lap la canh cua cudi cung ngan chan cac sai pham ke toan va cac hanh vi bien thu, tham d. Neu canh cira cudi cung hdng thi cac thdng tin kl toan se bi bop meo, thi trudng chung khoan se bi hdn loan, va toan bd nen kinh te xa hdi se hi te liet. Do do, viec giam sat can phai dugc tang cudng. Cyu Chd tich Uy ban Chung khoan My Arthur Levitt da dat ra cau bdi: "Ai se la ngudi kiem toan cac kiem toan vien?" di khang dinh rd tam quan trgng cua boat ddng giam sat nghe nghiep.
Trude bet la phai thye hien chinh sach luan chuyen can bd; thu hai la phai tang cudng boat ddng giam sat nghe CPA; thu ba la kiem toan lai boat ddng kiem toan cda cac CPA;
va thu tu la phai cd che tai thich dang ddi vdi cac hanh vi vi pham cua cac CPA.
3.5. Tang cudng cong tac dao tao cho CPA
Viec dao tao cac CPA nhIm nang cao kien thuc va nang luc cua bg la hoan toan can thiet. Cac CPA can phai cd ky nang ke toan cao cap, cd ky thuat kilm toan tdt va c6 kha nang ngan chan sai pham, giam thieu cac that bai trong boat ddng kiem toan.
Tdi lieu tham khdo.
- The Analysis of Audit Failure in America Waste Management Inc, Yan Liu, 2004;
- The control model of Institute Certified Public Accountant:
Theory Analysis, Accounting Research, 2009, Deren. Xie.
6 0 NGHIEN CUU KHOA HOC KIEM TOAN
-So 32/Thang 06 - 2010
