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1, NGHl£NCLfU-TRAOB0l|
Giai phap nang cao nang lifo va^ham chat dao difc cua kiem toan vien
^ TS-PH^MTlgNHlftW 0$ mdn Kiim todn • H^c vi^n Tdi ehlnh I. Kiim todn viin (KTV) vd ddn vi mfi minh cd quan hfi kinh cho xfi hdi, KTV cin phfii lufin cdc yiu cdu d^i vdi KTV trong tdhodc quyln ldi kinh td. diiS diy dfi cdc yfiu ciu cd linh vi^c ttt&n thu cdc nguyin tdc dfo - Khdng dtfdc nb^n ldm kd nguyfin lie vl dao dtfc nghl dinghi nghi&p todn, kilm tofin d nhihig ddn vj nghifip.
KTV lfi ehii did ctfa mdt cudc md bdn difin cd quan hfi gia dinli Thd ba: Yiu cdu vi ndng luc, kidm tofin, ditfc hidn ttft cfi cfic mdt dijt. nghiip vu
cdng vi^c trong mdt quy trinh - Khdng dtfdc vtfa lfim djch vu Nguyfin tic cd bfin chi phdi kidm tofin nhdm dtfa ra ^ kidn xfic kd tofin, nhtf ghi sd kd tofin, Ifip cudc kidm tofin yfiu ciu KTV nhfin vl didng tin dtfdc kiem tofin bdo cfio tfii chinh, kiem tofin ndi phdi ditfc hifin cdng vific vdi diy vd KTV phdi chiu trdch nhifim vl bd, djnh gid tdi sfin, ltf vtfn qufin di! ndng Itfc chuyfin mdn cin cfic ^ kidn cda minh vdi cdc d6i IJ, ttf vtfn ldi chinh, diud, vtfa Idm thidt. KTV phfii cd ndng Itfc ttfdng stf dung didng tin. KTV lfi djch vu kiem todn cho ctfng mot chuyen mdn vl td chtfc cung nhtf nhfin idquan trpng lao nfin thtfdng khdch hdng. ditfc hfinh cfic cdng vific kidm hifiu, uy tin nghl nghifip kidm Vifil Nam dang trong qud trtnh todn.
tofin, gdp phin cdng cd vfi tdng chuydn ddi manh me nin kinh td Thii tu: Yeu cdu ve thdi do ctfdng nidm tin vdi cdc dd'i ttfdng theo xu htfdng hdi nhap tofin cau nghi nghiep
quan tdm ddn cfic thdng tin do nen viec xdy dtfng mpt dpi ngu Trong qud trinh thtfc hifin kidm todn xdc nhdn. Dd dat dtfdc nhffng ngtfdi hanh nghe ke todn, kiem tofin, KTV ludn phfii td difii nhftig dilu trfin, KTV phdi tfifin kilm todn chuyfin nghifip Id yfiu dd ling nghe, ciu tlij vd didn did nghiem: Dfic ldp, chinh trtfc, ciu ttft ydu. Xutft phdt ttf dac trpng trong cdng vific. Vdi thdi dd khdch quan, ed ndng ltfc chuyfin dilm trfin, trong dieu kien hoan nha nhan, iftig xtf ididn khfio id mdn vd tinh difin trpng, tinh bi eanh kinh td xa hdi hien nay va nhi se lam cho mdi trtfdng kidm mat, ttf cdch nghl nghifip, lufin xfit ddn xu htfdng hfii nhdp vd tofin diodi mdi, thdn thifin ddm thu chuin mtfc chuyfin mdn. Dfiy phfit triln trong Wdng lai, mfit bdo cho vific diu thdp tiidng tin, lfi nhu^g nguyfin tic mang tinh KTV cin dam bao cdc yfiu ciu bang chtfhg kiem tofin de dtfa ra bit budc bdi nd dnh htfdng rtft ldn sau: kdl luan phii bdp. KTV trdnh stf den chtft Itfdng, hifiu qua ctfa cudc Thii nhat: Yeu cdu ve ddo tgo cAig nhle, cd chtfp, dp dat trong kiem lodn eung nhtf uy tin cda nghi nghiep kidm todn.
KTV vfi cdng ty kiem todn. KTV phai cd mpt qufi trinh Thd ndm: Yiu cdu ve ky ndng Chuan mtfc dao dtfc nghl ddo tao bfii ban ca ve IJ'luan vd nghe nghiep
nghifip kd todn, kiem tofin lfi dao thtfc hfinh kidm tofin. Qud trinh Ngoai ndng ltfc chuyfin mdn dtfc nghl nghifip cd ban vd cd ddc dao tao KTV phai dtfdc thtfc hien cin cd dd dam bao cho yfiu elu dltf rifing so vdi cfic ngfinh nghl thtfdng xuyfin, lifin mc ttf tfin kiem todn, KTV cin dfim bdo cfic khfic trong xfi hdi, yfiu ciu KTV giang dtfdng den sudt cfi qud trinh ky ndng sau: Ky ndng stf dung vfi ngtfdi hdnh nghl ke tofin trong hfinh nghl kiem todn. Viee dfio thfinh thao cfic phtfdng tien, dilu qufi trtnh kidm todn hofic cung tao phai htfdng tdi muc tifiu Ifi: kien phuc vu cho kidm tofin; Ky ctfp djch vu kd tofin, kidm tofin dao tao W luan kiem loan va hfinh ndng td chtfc cdng viec; Ky ndng phfii: nghl kiem tofin; dfio tao ley nang ldm vific theo nhdm; Ky ndng - Khdng bj chi phdi hoac bj tdc cin diiet cho kidm tofin cung nhtf phdt hien vd giai quydt vtfn dl;
ddng bdi btft kj' ldi fch vfit chat dao dtfc, thdl dp nghe nghiep Ky nang tfng xtf, giao tidp, diao hodc tinh thin ndo lfim dnh htfdng kiem todn. luan cdc vtfn dl; Ky nfing phfin ddn stf trung ditfc, khdch quan va Thii hai: Yeu cdu vi dao diic tich va ttf duy logic... Cdc ky nfing ddc Ifip nghl nghiep eda nrinh. nghe nghiip nfiy lfi nbiiTig ydu td gdp phin ldm - Khdng dtfdc nhfin ldm kidm De dam bao cd die cung ctfp nfin chtft Itfdng vfi linh kinh te tofin hodc ldm kd todn eho cdc cfic djch vu cd chtft Itfdng cao nhtft trong kiem todn.
t ^ i i m i i J I ! i i ! t ^ B ! i y t c n i H ^ ^ 8^9-2012 Q
NGHIEN CLIU-TRAOB6| J
2. Thtfc tr»ng c i a cflng ty nguyfin nhfln khflng thl khflng ndi IJp cd c h l giflm sflt vi|c tufln thli kilm toin vfl KTV trong giai din l6i cila cflng ty kilm tofln. Bfin dao dtfc nghl nghifip ciing nhtf doDn hi|n nay d«i iHi vl^c tufln canh dd nhilu eflng ty kilm tofln khflng cd bfl phfln xfit xif ky luflt vdi t h i cic nguyfin tiic dio dtlc nghl (kl ci nhffng "d^i gia" trong cic hflnh vi vi pham dao dtfc cia nghi&p "Iflng" kilm tofln) cOngbj dlnh ch! KTV.
Nflm 1991, Bfl Tfli chinh thflnh mflt sflhoat dflng cung ca'p djch vii. - Chtfa cfl inflt cd c h l qufln % Iflp 2 cflng ty kilm tofln nhfl ntfdc lfl Hflng nflm, nhilu KTV bj loai khfli kilm soit cij thl dfli vdi chSt ltf()ng Cflng ty kiem toin Vi|t Nam danh .iich KTV dtftjc chtfp thufln do cia cic cuflc kilm loin cQng nhtr (VACO) vi Cflng ty Djch v(i Ttf nhffng sai pham trong kit qufl kilm kit qui cia nd.
vin Tfli chlnh K l tofln vfl Kilm toin,. - Stf tn? gidp v l chuyfin infln vfl toin (AASC) thl din cufl! nim kj thuit cia cic hilphji vfl tfl chtfc 2011 da cd khoing 170 cflng ty nghl nghifip chtfa cfl tflc dung kilm tofln dflc lip vdi dll mpi , . • ' * * • . nhilu trong hoat dflng cia cic hinh thtfc . " , , , . , , . . . * • cflng ty kilm loin.
Thing 10/1994, Iln diu . * , Mfli ( r u i ) n « / d m i-i^c ' . ^ . Vific dflo too KTV fl lifin Bfl Tfli ehinh tfl chiJc . • <^'^" ' ' " ' ^ ' ' « " « " * ' lam kiim .^ cic Hoc vi|n, Trtfdng thi tuyin vfl cip chiing • '<"'" '^^ ' ' ' ^ ' ? " ™ ' " ^ ' ' " " ^ " ^ ' ' ' ' *. dai hpc chi mang tinh cM dJc cich cho 49 • ' trong vijc tudn thd cdc nguyin tic ca bdn »^ chit IJ lufln, chtfa tflt ngudi di dilu kifin, •* cua chudn mUc kiim loin ndi chung va *• vdi thtfc t l . Ngofli tifiu ehuln KTV ,* chuin mifc dao diic nghi nghi&p ndi riing. '
chuyfin nghifip thl ; Chudn mile dao diic nghi nghi&p dUa ra mdt din nflm 2007 da . khu6n khS nhim hi trt/ nhUng ngudi ldm kiim i6 ehiJc vfl cip ; todn xdc dinh, ddnh gid va xi ly nhSng nguy ca de khoflng 1500 chtfng ; doa viic tudn thi cdc nguyin tdc ca bdn. Niu cdc ehi KTV cho nhffng . nguy ca dUac xdc dinh la ddng ki, thl ngUdi kiim , ngtfdi dat kfit qufl . ^^^^ ^^^ '^^ ^^^^ ^^^ (,;^„ p ; , ^ p f^^ „ l ^^^^^f^ .
hap di loai bi hay ldm giam nhe cdc nguy
\ ca ndy xuong mic cd thi chdp nhdn diac ,
• . nhim ddm bio viic tudn thu cdc ' thi. Nhtf vfly, thdi •
diem hien nay. fl Vifit nara cd khoang hdn ' • 10.000 ngtfdi lflm vific ' trong cflc loai hinh kiem '^^
tofln: Kilm tofln dflc lap, *.
Kilm tofln Nhfl ntfdc vfl kiem tofln npi bfl; khoang gin 1500 KTV; khoang 230 cflc vfln phdng, chi nhinh cua efle to ehtfe kilm toin ( s i lieu tfdc tinh cia tflc gifl)
Vdi so Itfdng KTV vfl efle \6 chtfc kilm tofln nhtf hifin nay khflng the phi nhan stf phflt triln cia linh vtfc kilm tofln tren nhieu mflt, song stf phit triln dd van chtfa Itfdng xtfng vdi nhu can hifin tai vfl vai trfl, ehtfc nflng eia ITnh vtfc (nghl) kilm tofln. Thtfc trang eho thay, hoat dong kiem toin vfl cung elp djeh vu khac edn ton tai nhieu han chl nhtf: Chat Itfdng dieh vu eia khflng it cong ty kilm tofln cung d p chtfa tfl't; KTV hflnh nghe chtfa chuyfin nghiep; Nflng itfe chuyen mon vfl ky nflng han che; Tinh doc lap bj inh htfdng do quan he kinh te vfl tinh cflm... Nhffng nflm gan day, nhieu edng ty bi pha sin mfl
Q Si9-20I2
nguyin tic ca bin khdng bi
dnh hidng. ,
ra, vific dflo tao KTV fl eie cflng ty kilm toin thudng mang tinh chit kinh nghifim chua vin dung ly lufln kilm tofln.
• C i c nguyen nhfln khic nhtf: inh htfdng cia gii phi kilm toin; nhu cau cflng
Bfin eanh dfl. mflc dii trinh dfl nflng ltfc chuyfin mfln eiing nhtf dao dtfc nghe nghifip eia cflc KTV Vifit Nam dfl ngfly eflng dtfdc nflng eao nhtfng so vdi efle ntfdc tifin tiln trfin the gidi vin edn ed mflt khoang cfleh khfl xa ddi hfli cin stf nfl ltfc rit ldn. Thtfc u-ang tren xuat phflt ttf mflt sfl' nguyfin nhan sau:
- Hoat dflng kilm toin ntfdc ta cdn rit mdi, chtfa dtfdc pho bifi'n vfl coi trpng.
- Hfi thong efle vfln bin phflp quy lifin quan din hoat dflng kiem toin dpe lap ehtfa dtfdc ban hflnh, htfdng din day di vfl thong nhit.
Sir nhan dltfe ehtfa diing din ve tim quan trpng cia ehuan mtfc dao dtfc nghl nghifip. Bfin canh dd, Vifit Nam vin chtfa thifi't
, • * khai thflng tin lfli chinh ke
* loin chtfa ltd thflnh thdi quen vl viy ket qufl kilm toin chua thtfe stf quan trong dfli vdi efle doi ttfdng s i dung diflng tin...
Linh vtfc kiem lofln d Viel Nam dfli vdi nhilu ngtfdi cdn indi me nhung trfin t h l gidi thl k i l n ^ n thtfc stf lfl mflt nghl, rit phi bin vfl ed mpt qui trinh phflt triln ISu dfli.
Vice dflo tao KTV dtfdc eie 0 * rflt quan tflm nhtf My, Chflu Au, Nhflt Bin,... Cie KTV cia nhiing ntfde nfly nhilu ve sfl' Itfdng, to't vl chit Itfdng, giflu kinh nghifim, co khfl nflng dip tfng yfiu ciu cflng vific vfl tinh linh hoat, nhay bfin cao.
3. Giai phap nflng cao nflng life va phim ehCt S%o ddc cua kifi^m toan vifin
Bfin canh stf ttf giflc vfl tinh Ulan thi efle quy dinh nghl nghifip cia KTV can cd cflc giii phflp eu thl de tflc dflng, hfl trd nhflm nflng cao mtm!llJl!I.I.HJI!l)M!!aM
l^ NGHlfeN CQU - TRAO D 6 I |
ndng ltfc vfi phim chtft dao dtfc nghl nghidp ctfa KTV Ifin cao.
Vi phia Nhd nudc + Sdm diidl l^p mdi Irtfdng phdp 1^ cho boat ddng kidm todn tiong dilu kidn kinh td dii trtfdng nhtf hifin nay. Ban hfinh diy diJ cfic vdn bdn phfip quy vl kilm tofin trong dd nhtfn manh vai trd, quydn ban vfi trfich nhidm ddi vdi cfic KTV, cfic td chtfc vfi hdi nghl nghifip.
+ Cin md rdng tfing ctfdng ndng ltfc vfi vai trd boat ddng ctfa cdc td chtfc nghl nghidp, tdng ctfdng chtft Itfdng hoal ddng ciia hdi kfi' todn, hdi ddng qudc gia vl kd tofin, cfic chuyfin gia kd tofin, kilm tofin, cfic KTV hfinh nghl.
+ Cfic cd quan nhd ntfdc cin phfii thidt lap mpt cd chfi' de gifim sfit vific tuan diil dao dtfc nghl nghidp cung nhtf xfit xtf cdc hfinh vi vi pham dao dtfc nghl nghiep.
+ Xdy dtfng, quy hoach vfi cd chidn Itfdc dfio tao bdi dtfdng KTV dieo cfic giai doan 5, 10, 15 ndm vfi chidn Itfdc lfiu hdn ntfa.
Vi phia Nhd trudng vd cdc tS chUc ddo tao.
+ c i n phfii cd kd hoach tfiydn chpn phfi hdp vdi nhu ciu, chtft Itfdng diu vfio cao, sd Itfdng hdp 1^. Trong qua trinh ddo tao phai xdc dinh hpc sinh, sinh vifin la trung tam vdi phtfdng phdp chu ddng trong Hnh hdi kidn thtfc.
+ c i n phai xdc djnh rd muc tieu dfio tao lfi: Ddo tao chuyfin mdn kiem todn tren cfi hai phtfdng difin khoa hpc kilm tofin vd hfinh nghl kiem tofin. Ddng didi phfii xay dtfng mdt chtfdng trinh ddo tao phtf hdp vd cd tinh logic ttf sd Itfdng mdn, tinh ke tiep giffa cdc mdn, npi dung giang tfiftig mdn hpc ddn khau dfinh gifi kdt qua hpc tap.
+ Trang bi diy dtf cd sd v§t chtft cin diidt cho cdng tfic gifing day vfi nghifin ctfu khoa hpc cHa gifio vifin vfi sinh vifin bdi ddy Id mdt U^ng nhtfng ydu tdfinh htfdng ddn chtft Itfdng gifing day.
+ Chfim lo, bdi dtfdng ddi ngii gifio vifin vtfa hdng vtfa chuyfin, dfim bfio khfi ndng stf pham, cd tfim huydt vdi nghl, vdi did hfi trfi.
+ c i n xfic djnh vfi timg budc xfiy dtfng mdt trung tfim dfio tao KTV rifing bidl vfi chuyfin nghidp dd cd did ndng cao chtft Itfdng KTV.
Vi phia cdc tS chiic, cdng ty kiim todn:
+ c i n xfiy dtfng chd dd vfi phtfdng phdp qudn 1^ d6i vdi KTV.
Mdt chd dd, phtfdng phdp qufin IJ*
lot vd mdi trtfdng kiem todn chuyfin nghifip Id nhffng ydu td quan trpng gdp phin khdng nhd ddn chtft Itfdng KTV, dl hp cd the yfin tfim edng tdc, cdng hien va cd dilu kien nfing cao trinh dp, ky ndng nghifip vu.
+ c i n cd stf lifin kdt chat che, phdi hdp nhip nhang vdi cac cd sd dao tao KTV, cdc id chtfc nghe nghifip.
+ Can cd sir diam gia vfio cdc boat dfing day vfi bpc d trong Nha trtfdng: tham gia f kidn vao viec xay diftig ke hoaeh dao tao nguIn nhdn Itfc kiem tofin; diam gia bfio cfio diiTc tdkidm tofin cung nhtf tra ldi va cung ctfp thdng tin cap nhat vl boat ddng nghl nghifip cho sinh vifin; tham gia giang day cho cdc ldp chuyfin nganh kidm todn...
Vephia kiim todn vien:
+ c i n phai cd kidn ditfc vd stf hidu bidt ttfdng ddi rdng va todn difin d rdiilu llnh vtfc vd khia canh lifin quan ddn kidm loan. Chu ddng tidp cdn vdi ditfc td boat ddng nghe nglufip kd todn, kiem
tofin dd hinh didnh kidn thtfe kidm tofin trfin phtfdng didn 1^ lufin vfi ditfc tiln.
+ Khdng ngihig nang cao phfit tiiln chuyfin mdn nghidp vu bJing vi$c Iham gia cfic khod hpc nfing cao nghidp vu. Ddng didi phfii rfin luydn khd ndng sfing tao rifing ctfa minh ciing nhtf hpc hdl, chia sfi kinh nghidm vdl cdc ddng nghidp.
-I- c i n phfii dltfdng xuyfin tu dtfSng vd rfin luy^n phdm chtft cda mdt cfin bO kiem tofin, rdn luydn cho minh tinh trtfc quan, ddc Itfp, vd ttf, cdng bfing, can difin, sifing nfing, cd tinh diin trdch nhidm.
Ludn cd difii dd ciu dij, hpc hdi vfi ddc rdt kinh nghifim thtfc id kidm tofin.
Dao dtfc nghl nghi&p ctfa KTV vdi viec ddm bfio nilm tin cda cfing chtfng Id cin diidt vd bit budc. vtfn dl nfiy tao nfin uy lin, tinh bin v ^ g ctfa nghl kiem tofin Cling nhtf hodn thifin phtfm chtft, ttf cdch dao dtfc nghl nghifip KTV.
Ldng tin ctfa cfic bfin cd lifin quan stf dung djch vu kiem tofin tao nen uy tin cua cdng ty kidm todn vfi dltfdng bieu KTV. Cd mdi cdu ndi ndi tidng trong kinh doanh lfi:
"Phfii mtft nhilu nfim de xfiy dinig niem tin, nhtfng ch! cin mtft vdi phtfl dd ddnh mtft nd"
Vi vay, mudn ITnh vtfc kilm tofin phdt tridn vd phdt huy vai trd la cdng cu htfu hifiu trong he cdng cu qufin 1^ dtft ntfdc, ydu td dien chdt la phai phdt trien ngudn nhdn ltfc cho kiem tofin. Vific dfio tao ngudn nhdn ltfc cho kiem todn vfi bdi dtfdng nang cao kidn thtfc chuyen mdn nghifip vu, ky ndng vd dao dtfc nghl nghifip cho KTV lfi mdt vific lfim ein diidt vfi ctfp bfich trong giai doan hien nay vd mai sau.
Tai lidu tham khao:
- Cdc quy dinh, nguyin tdc vd chudn mUc vi kiim todn;
- Cdc gido trtnh c&a cdc Hoc vien vd Trudng dai hpc;
• Cdc bdo cdo tdng kit ddnh gid lien quan din cdc loai hinh vd dich vu kiim todn;
• Cdc trang thdng tin tren cdc website.
