NGHIEN CUU-TRAO DOI
Tang cuong vai tro quan ly
nha node Ool vol kiem soat rui ro kiem toan cua cac cong ty
kiem toan 0qc lap 6 Viet Nam
II THS. DOAN THANH NGA
f Ki __i^iii toan doc lap 6 Yiet Nam ra doi yao nam 1991 til cho co hai cong ty I kiem toan thupc Bp Tai chinh TOi chi 15 nhan rien, den nay ca nudc da co
^ hon 150 cong ty kiem toan rdi tren 7.000 ngudi lam viec, trong dd cd 4 cdng ty 100% vdn nudc ngoai, 18 cdng ty cua Yiet Nam la thanh vien cua cac hang ki^m toan qudc te va hon 1.500 ngudi dupe Bd trudng Bd Tai chinh cap chdng chi kiem toan yien (ngudn sd Ueu cua Hdi kiem toan yi6n hanh nghe Yiet Nam). Tuy nhi^n, di kem ydi su bimg nd ye sd lupng cac cdng ty kiem toan, trong thdi gian qua ciing cd nhieu y ^ dit b^t c^p
\ik quan ly ch^t lupng hoat ddng kiem toan, di^n lunh la cac y ^ de h^n quan den rui ro sau kiem toan ddi ydi cac cdng ty niem yet tren th) trudng chdng khoan.
M
dt mgt, sy kyvpng efla edc nhd ddu tfl trdn thi trfldng vao cAc thdng tin tai chinh dflpc edng bd cdng kliai da gdy sfle dp cho ban thdn cdc doanh nghidp vd cdng ty kiem toan dfla ra cac thong tin theo chidu hudng tich cflc vd tinh hinh tai ehinh cua doanh nghidp. Mdt kliac, do nhu cdu kiem todn tang . cao, nhidu edng ty kidm toan chgf theo lpi nhudn, tdng sd lupng don vj kidm todn, rflt ngAn thdi gian va nhdn lfle kidm toan. Kdt qua Id eac cdng ty kidm todn chdp nhdn mflc dp rui ro kidm toan cao, bd qua, thda hipp ho$c che glAu cAc sai phgm vii gian ldn trpng ydu cua don vj dupe kidm toan. Nhidu vAn dd vd tinh dpc Idp, khach
quan va sy mdp md trong kdt ludn kidm toan da xay ra, mpt sd vii sai phgm dd cd sy vao cudc efla cdc co quan dieu tra nhu tai Cdng ty Bdng Bach Tuyet (Cong ty TNHH Kiem toan va Tu van - A&C va Cdng ty TNHH Kidm toan va Djch vu Tin hpc - AISC), mpt sd edng ty kiem toan va kiem toAn vidn dd dupe LJy ban Chflng khodn Nhd nfldc nhdc nhd va xfl ly nhfl: cdc sai sdt trong kiem todn tgi Cdng ty cd phdn Dia de Chp Ldn (Cdng ty TNHH Dich vy Tfl vAn tai chinh ke todn va kiem todn phia Nam - AASCS), tgi Cdng t\ cd phdn Ndi hoi Viet Nam (Cdng ty TNHH Tfl vdn kd toan va kidm todn Vipt Nam - AVA)...
\ e mdt ly thuydt, trach nhipm chinh trong vide quan ly, kidm sodt rfli ro kidm todn thudc vd chu
sd hflu cae edng ty kidm toan va chinh edc kiem todn vidn. Ddi vdi kidm toan vidn, rfli ro kiem toan dflpc coi la mpt dang rfli ro nghd nghidp, nd anh hfldng trfle tidp tdi Sfl nghidp va cdng vide cua hp, rfli ro kidm todn cd the ddn tdi edc hdu qud nhfl: mat uy tin nghd nghidp, bi tude chflng chi hanh nghd, hi sa thai va cao hon la bj xfl ly trdch nhidm hinh su. Trong khi dd, ddi vdi chfl sd hflu cdng ty kiem todn, rfli ro kidm todn dflpc coi la mpt dgng rfli ro kinh doanh, nd lam suy gidm uy tin va hinh dnh cua cdng ty, didu nay cd thd ddn ddn vide giam sut doanh thu, tang ehi phi tham gia ki<'ti tung, th^m ehi pha sAn va phai bdi thudng trach nhidm. Tip nliidn, klioiig the jilui nlian rang vidc chAp nhdn rfli ro cao ludn ddng
S D 4 N A M 2 0 1 0 I T A P C H I K I ^ M T D A N 2 9
NGHIEN CUU - TRAO DOI
nghla vdi vide thu dupe lpi nhudn ldn trong ngAn han. Vide chAp nhdn cac rui ro kiem todn d mflc cao cd the giup cdng t}' kiem toan va khdch hang dgt dupe cac hpp ddng kiem toan vdi mflc phi cao, giam thdi gian va nhdn luc kiem toan. Chinh vi vdy, nhieu edng ty kiem todn, ddc biet la cac cdng ty mdi thanh lap, chay theo lpi nhudn va sd lupng khdch hang, dd sfl dyng cdc bidn phap cgnh tranh khdng lanh mgnh nhfl: cAt giam gia phi, tang chi phi hoa hdng, chAp nhdn rui ro cao, ca bidt cd nhflng trfldng hpp thda hiep vdi don vi ve ket qua kiem toan. Hidn tupng nay lam phdt sinh ydu cAu phai cd sy can thiep kip thdi efla Nha nfldc ddi vdi vide kiem soAt rui ro kiem toan nhdm thuc day su phat trien lanh m a n h eua thi trudng va dam bao lpi ich eho eac nha dau tU va ngfldi sfl dyng thdng tin dflpc kiem todn.
Trdn thyc te, cdc eo quan ehflc ndng khdng true tiep can thiep vd quyet dinh mflc rfli ro kiem todn eho tflng eupc kiem todn. Vai trd cua hogt dpng quan ly nha nude chu ydu dupe the hidn qua vide tgo ra mdi trudng kiem soat va qua dd gdy "sfle ep" ddi vdi cae edng t}' kiem todn vd kiem todn vidn trong vide quan ly vd kiem sodt rfli ro kiem toan. Chflc nang quan ly nha nudc ddi vdi kiem soat rfli ro kiem todn cua cdc cdng ty kiem toan doe lap cd the thflc hidn qua eac bidn phdp sau:
(1) Hoan thien cdc vdn ban phdp ludt vd he thdng Chuan mflc kiem toan dde bidt la ban hanh Ludt Kiem todn ddc Idp:
Ddy la cO sd quan trpng trong vide tao mdi trudng cgnh tranh lanh mgnh cho cdc cdng ty kiem todn, ddng thdi cung tgo ra mdi trudng lam vide chuydn nghidp cho eac kiem toan vidn.
(2) Tdng cudng vai trd kiem soat efla Hpi Kiem toan vidn hanh nghe Viet Nam, Liy ban Chflng khodn Nha nfldc ddi vdi hogt ddng kidm todn: Ndng cao chAt Iflpng hfldng dAn va quAn ly
chm-dii mdn kiem toan; thdt chat cdng tac thi, cap chflng chi kiem todn vidn; ban h a n h cdc chd tdi xfl ly ddi vdi kiem toan vidn vi pham qui che hanh nghe; cdng khai edc khieu kidn lidn quan den boat dpng kiem todn trdn cdc phuong tidn thdng tin dai chflng;
tgm thdi phong toa chflng chi kiem toan \1dn sau ba thang ke tfl khi cd tranh chdp lidn quan ddn kdt qua kiem toan ma khdng dupe xfl ly dflt diem, tdng cfldng cac bidn phap xfl phat vi pham quy ehe h a n h nghe. Dieu nay se gdp phan ndng eao chdt lupng dpi ngu kiem toan vien ea ve chuydn mdn Idn dgo dflc hanh nghe.
(3) Sfla ddi cdc qui dinh ve thanh lap cdng ty kiem toan nhdm ndng cao hon nfla trdch nhidm cua chfl sd hflu cdc cdng ty kiem todn ddi vdi rfli ro kiem toan:
Theo qui dinh Thdng tu sd 60/2006/TT-BTC efla Bp Tai chinh ve vide hfldng dAn tidu ehuan, dieu kidn thanh lap vd hogt dpng ddi vdi doanh nghidp kiem todn, vide thdnh lap cdc cdng ty kiem todn ed the thyc hidn dudi 3 hinh thflc: cdng ty traeh nhidm hflu ban (TNHH), cdng ty hpp danh va doanh nghidp tu nhdn. Mdi logi hinh doanh nghidp ed cac flu diem va nhflpc diem ridng, phy thupc myc dich, CO cAu td chflc va ddc thu cflg mdi don vi de thdnh lap, nhung rd rdng rdng, cdc cdng ty kiem todn boat dpng theo md hinh cdng ty hpp danh hodc doanh nghidp tu
nhdn se gAn chat Ipi ich va trdch nhidm cua chfl sd hflfl vdi eac rfli ro phdt sinh qua hogt ddng kidm todn hon so cdc cdng ty TNHH, do cdc ca nhdn tham gia sdng lap cdng ty phai chiu trach nhidm vd hgn bdng loan bd tdi san eua minh ve nghia vu np va trAch nhidm kinh te vdi kdt qua kiem toan eua cdng ty.
Thyc te, trong sd 156 edng ty kiem toan dang Isy hanh nghe tgi Viet Nam tinh tdi 31/12/2009, ed 148 edng ty TNHH, 8 edng ty hpp danh va khdng cd doanh nghidp tu nhdn nao; dde bidt trong sd
136 edng ty TNHH dfl dieu kien thflc hidn kiem todn ndm 2009 (theo Cdng van Sd 521/VACPA ngay 2 1 / 1 1 / 2 0 0 8 va Cdng van Sd 556/VACPA ngay 12/01/2009 efla Hdi KTV h a n h nghe Viet Nam) cd 4 cdng ty tflng hogt ddng dfldi hinh thflc cdng ty hpp danh trfldc khi chuyen ddi logi hinh doanh nghidp. Ddy la dieu chua hpp ly vi hdu hdt eac cdng ty kiem toAn nay deu cd qui md nhd, vdn it va ehfla xay dyng dflpc thflong hidu.
Tfl eac phdn tich neu trdn, thiet nghi trong thdi gian tdi, Bd TAi ehinh ndn bd sung tidu ehi cho vide thanh lap eac cdng ty kiem todn, chi cho phep cac cdng ty hogt dpng theo hinh thflc edng ty TNHH ndu dap flng dflpc ddy dfl cAc ydu cAu co ban. Vide dua ra cAc tidu ehi dd phdn logi cdng ty cAn phai cd sy dAnh gia toAn didn tiem lyc tai ehinh, ndng lye boat ddng, mflc dd chuydn nghidp hda efla eac cdng ty kidm toAn. Vi dy:
- Didu kidn ve vdn: ndn qui dinh vdn didu Id hoge vdn chu sd hflu tfl 10 t\ ddng trd ldn ddi vdi doanh nghidp kidm toAn trong nfldc vA tdi thidu la 750.000 USD ddi vdi doanh nghidp kidm toAn cd vdn dAu tu nudc ngoai;
- Vd sd lupng kidm toAn vidn: cd sd lupng kidm toan vidn hanh ngh^
3 0 TAP C H i K I ^ M T D A N I B d 4 N A M 2D 1 D
NGHIEN CUU-TRAO DOI
tfl 10 ngfldi trd ldn va cd dfl cAe tidu ehuAn, dieu kidn hanh nghd;
- Vd thdi gian hogt dpng kiem toan: tdi thidu la trdn 5 ndm tinh tu ngay thdnh Idp bode ddng ky kinh doanh.
- Vd qui md kidm toAn: Cd sd lupng khdch hdng kidm todn hang ndm tdi thieu Id 100 don vi trong 2 ndm gAn nhd't.
Vdi phuong an trdn, theo udc tinh so bd(***) sd ed khoAng 10-20 cdng ty dupe phep duy tri logi hinh cdng ty TNHH, cac cdng ty cdn lgi sd phai lya chpn mpt trong hai hinh thflc doanh nghidp la edng ty hpp danh va doanh nghidp tfl nhdn, trong dd sd cd khoang 20-30 edng ty chi dfl didu kidn de hogt dpng theo hinh thflc doanh nghidp tfl nhdn. Ddy la su thay ddi ldn cho toan bp nganh kiem toan va cdn cd Id trinh thuc hidn ehuydn ddi, nhung lgi bet sfle cdn thiet cho vipc co cAu lgi va chAn
chinh hogt ddng efla cAc cdng ty kiem toAn dpc lap hidn nay.
Ben cgnh dd, Bp Tai ehinh cung ndn sfl dung cae edng cu quan ly khdc de khuyen khich vide chuyen ddi thanh cac cdng ty i kidm todn hpp danh, doanh
nghidp kiem todn tu nhdn, nhu:
hd trp dao tgo, cap nhdt kidn thflc;
cd chinh sach flu dai, midn giam thud khi thanh lap, ehuyen ddi...
Tdm Igi, rui ro kiem toan dang la vdn de ndi cpm trong hogt dpng kinh te d Viet Nam hidn nay ddc bidt la hogt ddng ddu tu trdn thi trudng chflng khoan. De giai quyet vdn dd nay khdng the trdng chd vao sfl tu giac cua eac cdng ty kiem toan Vidt Nam, do hau bet deu IA cdng ty nhd, mdi thanh Idp chua cd nhidu danh tidng va can thu hflt khdch hang de tdn tgi. Do dd, vai trd efla quan ly nha nude Id het sfle cdn thidt. Vide quan ly nay ed the dupe thflc hidn qua ba
edng cy chinh la: Hd thdng vdn ban phap ludt; Hiep hdi nghd nghidp va cdc qui dinh vd qudn ly vdn nhdm tang cudng y thflc efla chu sd hflu cdng t} kiem todn vd eac kiem todn \1dn ddi vdi vide kiem sodt rfli ro kiem todn.cn
Tai lieu tham khao
• (1). GS.TS. Nguyin Quang Quynh - PGS.TS. Ngd Th Tue, Giao trinh Kie'm toan tai chinh, Nha xudt ban Oai hoc KTQD, 2006.
• (2). Alvin A.Arens, Randal J.Elder, Mark S.Beasley, Auditing and Assurance Sen/ices an intergrated approach. Ninth international Edition.
• (3). HOi Kie'm toan vien hanh nghle Viet Nam, Danh sach cdng ty kie'm toan va danh sach cac cdng ty du diiBu kien kie'm toan ndm 2010 (http://www.vacpa.org.vn).
• (4). Trang tin Uy ban Chufng khodn Nha nudc (www.ssc.gov.vn).
Ban ve muc tieu co so d&i lieu...
K^t lu$n
Trong kidm todn tai chinh, khi tidn hanh kiem toan bdt cfl chi tidu ndo trdn BCTC ddu hudng tdi vipc trd ldi cAc cdu hdi lien quan ddn CDSL. Ddi vdi doanh thu ban hang, bdng chflng kidm todn dflpc thu th^p cflng nhdm hfldng tdi vide thda mdn CSDL dd. Cd nghia la, kdt thflc kiem todn doanh thu ban hang, KTV phdi tra ldi dupe cac cdu hdi lidn quan nhu tinh dAy du, hipn hflu, danh gia, trinh bay, dflng ky efla doanh thu. Tdt nhidn, cdn rdt nhieu thfl tyc kiem toan khac dflpc thflc hipn de tra ldi eac cdu hdi lidn quan ddn CSDL, trong phgm vi bdi vidt ndy ehi de cdp ddn cae thfl tyc kidm toan dflpc cbo la quan trpng nhdt.
CSDL nao dupe coi Id quan trpng ddi viii nghipp vy doanh thu ban hang trong kidm todn tai chinh, sd klidng eo cdu tra ldi ehinh xdc khi kiem toan chi tidu nav ddi voi khach hang khac nhau.
ndm tai chinh khac nhau, ma tfly thupc vAo khA ndng sai phgm hdn quan den doanh thu bdn hang cua tflng don vi dflpc kiem toan trong tflng ndm tai ehinh.
Trong qua trinh kidm toan, sai phgm lien quan ddn doanh thu ban hdng thudng trfle xay ra nhAt la ddi vdi eae doanh nghidp ngoai qudc doanh khi ma mye tidu tdi da hda Ipi nhudn vd giam tdi da nghia vu thud phai nop vdi NSNN.
Hon nfla, hang ndm \1dc kidn
Tai lieu tham khao
(Tiep theo trang 58) tyng vd ket qua kidm todn trong dd ed kdt qud kidm toan doanh thu ban hang ngdy cang nhidu va nhidu cdng ty kidm toan gap phai rfli ro kidm todn dAn tdi tuydn bd pha san. Tat ca nhflng didu nay gdy ra sfl lo ldng cho khdng chi eho CO quan Nha nfldc, ngfldi sfl dung BCTC ma cdn ddi vdi ca KTV. Dieu nay edng thdy ro tAm quan trpng efla CSDL trong kidm toan tai ehinh, ddc bipt khi kiem todn doanh thu ban hang.Dl
• (1). Ky ye'u HOI thao Khoa hgc v'e "Dao tao ketoan - kiO'm loan trong thill dgi hOi nhOp va phat tri^n". Oai hqc KTQD. Thang 9/2006.
• (2). Giao trinh Ly thuyel kie'm toan. Oai hQC KTQD. Thang 11/2005.
• (3). Giao trinh Kie'm toan tai chinh. Oai hgc KTQD. Thang 5/2006.
• (4). Tap chi Thue' Nha nudc. TO'ng cgc ThuO'. Thang 3/2006.
• (5). HO thOng ChuSfn m^c Ketoan ViOt Nam. BO Tai chinh. Quye'n I, II, III, IV.
• (6). Tap chi Ketoan. HOi Ke'toan va Kie'm loan VIOt Nam. Thang 2, 3, 4/2009
• (7). Website cua Kie'm toan Nha nudc. www.klemtoannn.gov.vn
• (8). Website cua HOI Kie'm loan viOn hanh nghe. www.vacpa.gov.vn
s d 4 N A M 2 0 1 O I T A P C H I KlfeM T D A N
