TAP c i t CdNG THIfONG
DOI MCfl NOI DUNG
CAC MON HOC KE TOAN TRONG DAO TAO CHUYEN NGANH KIEM TOAN
• NGUYEN THI HANG
TOM T.AT:
Trong dao tao chuyen nganh kiem toan khdng the thie'u cac mdn hpc ke todn. Sinh vien lot nghiep chuyen nganh kiem loan can phai cd kie'n thffc ke'toan. Tuy nhien, de nhifng sinh vien to't nghiep chuyen ngdnh kiem loan cd kha nang thffc hanh kiem todn td^t, trd thanh nhffng kiem loan vien hanh nghe, kiem todn vien gidi thi viec ddi mdi ndi dung cdc mdn hpc ke loan cho phii hdp vdi nganh kiem todn la can thie't, dac biet can day manh ndi dung cdc mdn hpc trong chUdng irlnh dao tao kiem loan.
Tff khoa: Mdn hpc ke todn. kidm lodn, doanh nghiep, sinh vien.
1. D ^ t \ a n d e
De lam tot cdng \ iec kiem loan, kiem toan \ ien phai hieu rd \ e chuan mifc, che'dd ke'toan. nguyen trie \ a nhffng,sai pham cua ke'toan. Hdn nffa. trong cdc nidn thi chffng chi kiem lodn \'ien hanh nghe ciing bao gdm ca raon hpc ke loan.
Vc mat l> thuye't. cd nhilu quan niem. khdi mem khde nhau ve kiem loan Cd quan niem cho rdng kiem todn la kiem tra ke'todn. cd quan niem cho rang kiem lodn la kiera todn bdo cdo lai chinh.
Tuy nhien theo quan diem hien dai, kiem todn khdng chl cd kiem todn bdo cdo tai chinh raa cdn cd kieni loan tuan thii. kiem loan boat dpng. Theo dinh nghia ciia Lien doan Ke'loan qud'c le. "Kiem loan Id \iec kiera todn vien ddc lap kiem tra \a irinh ba\ y kien ciia minh \ e Bdo cao lai chinh".
Theo Jinh nehla na\. ddi iifdnt; kiem todn la bdo
cao tai chinh. ndi dung la kiem tra va bay to quan diem, ngffdi ihffc hien la kiem todn vien dpc lap.
Gido trinh "Kiem loan can ban - NXB Tdi chinh "da neu mpt dinh nghTa chung ve kiem todn nhUsau: "Kiem todn la qud trinh cac chuyen gia ddc lap vd cd tham quydn tien hanh thu thap va danh gia cdc bdng chffng ve cdc thdng tin can kiem todn cd the dinh Iffpng cua mpl ddn vi cu the, nham muc dich xdc nhan va bao cdo ve sff phu hdp giffa cac thdng tin nay vdi cdc chuan mffc da dUdc thie't lap" .
Theo Ludt Kiem todn doc lap d Viet Nam, kiem loan bao cdo tai chinh la viec kiem todn vien hdnh nghe, doanh nghiep kiem loan, chi nhdnh doanh nghiep kiem loan nffdc ngoai tai Viet Nam kiem U'a, du'a ra y kien \ e tinh trung thffc va hdp ly tren cac khia canh trpng \e'u cua bao cao tai chinh
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KE TQAN K I E M TOAN
ctia ddn vi dffdc kiem todn theo quy dinh ciia chuan mi/c kie'm todn: Kiem todn man thu la viec kiem todn vi^n hanh nghe. doanh nghiep kiem toan, chi nhdnh doanh nghiepkiem todn nffdc ngoai tai Viet Nam ki^m tra. dffa ra y kie'n ve viec tudn thu phdp lu2t. qu\ che. quy dinh ma ddn vi difdc kiem toan phai thffc hien; Kiem todn boat ddng Id viec kiera lodn vien hdnh nghe. doanh nghiep kiem toan, chi nhanh doanh nghiep kiem toan nffdc ngoai tai Viet N;ini kiem tra. dffa ra y kie'n ve tinh kinh te', hieu life va hieu qua hoat dpng cua mdt bd phan hodc todn bp ddn vi dUdc kiem todn.
Gido trinh Nguyen ly ke'todn -NXB Tai chinh dii dffa ra djnh nghTa chung ve k^ todn nhff sau.
"Theo Lien doan Ke' loan qud'c te (IFAC) lhi ke' lodn la ngh6 thuat ghi chep, phdn loai, tdng hpp yi trinh bay ke't qua theo cdch rieng cd hinh thdi lien dd'i vdi cdc stf kien va nghiep vu cd tinh cha't Tdi chinh". Theo Kermit D.Larson thi ke todn la mill loai hoat dpng dich vu. Chffc nang cua ke todn la cung ca'p cdc thong lin so' Iffdng ve cdc td chffc, thong tin dd trifdc het cd ban cha't tai chinh vd cd mucdichsff dung trongqud trinh racdc quyel dinh kinh te'.
Ke'todn va kiem toan cd mo'i quan he mat thiet vdi nhau, trong dao tao chuyen nganh kiem toan khdng the Ihie'u cdc raon hpc ke todn. Sinh vien tot nghiep chuyen nganh kiem todn can cd cac kien thffc ke toan. Tuy nhien, de nhffng sinh vien tot nghiep chuyen nganh kiem loan cd kha nang thffc hanh kiem todn td't. trd thanh nhffng kiem toan vien hanh nghe, kiem lodn vien gidi, viec ddi mdi npi dung cac mdn hpc k6' loan cho phu hdp vdi nganh kiem todn la can thie'l, dac biel can phai day manh npi dung cdc mdn hpc trong chffdng ti'inh dao tao kiem todn.
2. Thi/c trang
Trong khung chffdng trinh dao tao nganh kiem lodn tai cdc trffdng dai hpc, nhff: Trffdng Dai hoc Kinh le quo'c dan. Trffdng Dai hoc Kinh le TP. Ho Chi Minh deucd cdc mdn hpc ke todn nhu" ke'todn qudn tn. chuan mifc ke lodn qud'c te. ke todn tai chinh, nguyen ly ke'todn... Nhin chung. ndi dung i-'ac mdn hpc ndy irong nhffng nam qua da cd nhifng doi mdi cdn ban \ e noi dung va hinh thffc.
Ngoai viec cung ca'p cho sinh vien nhifng lv luan cd bdn. mdn hpc cdn cung ca'p cho hp nhffng k\
ndng tinh todn, ghi chep cdc nghiep vu kinh te phdt sinh mpt cdch cu the. ti mi \ao cac tai khoan ke todn, so ke toan va bdo cdo tai chinh. Tuy nhien.
npi dung cdc mdn hpc cdn nang \ e iv ihuye't. npi dung thffc hanh ke'todn sdt vdi thffc te'cdn it. Hdn nffa. dd'i vdi sinh vien chuyen nganh kiem todn.
kien thffc ke todn phai \ffng khdng chi ve nidt ly thuyet ma cdn ca thffc hanh. khi dd viec kiem todn mdl hieu qua.
Thffc te ciTng cho iha'y. nhffng sinh vien td't nghiep chuyen ngdnh kiem todn Viet Nam mdi ra trffdng ra'l it ngffdi dp dung nipt cdch thanh thao nhffng kie'n thffc da hpc \'ao cdng viec. du yeu cau cdng viec khdng qua phffc lap. phan ldn can cd sff ddo tao va hffdng dan lai cua cdc cdngly. Chinh vi vay, khi dffdc ddo tao d irffdng. cdc sinh vien can phai cd kien thffc \ e ke loan ca ly thuye't vd thffc hdnh. Khi cd kinh nghiem ve ke'toan thi viec tie'p can thffc te kiem todn cung nhanh hdn. Hdn nffa.
kiera toan cd nhffng yeu cau dac trffng so vdi nhffng nganh khac. ddi hdi tinh trung ihffc, than trong bdi cong viec nd} gdn lien vdi tdi lieu, so sach, gia'y td chffa dffng nhffng con sd' "bie't ndi"
ve linh hlnh tai chinh doanh nghiep.
Chinh vl vay, sinh vien chuyen nganh kiera loan hpc ke toan khdng chi de nam nhffng kien thffc ke'toan ddn thuan ma hpc ke'toan dffng trSn gdc dp cua ngtrdi lam kiem loan, cac ndi dung cua mdn hpc ke toan nhU mdn hpc ke todn tai chinh phai cd nhffng ndi dung lien quan den ndi dung kiem toan, dap ffng dffdc yeu cau ciia cdc doanh nghiep kiem lodn \ e phan kien thffc ke todn. Theo quan diem cua tde gia. chUdng trinh dao tao kiem todn cdn mdt so'han che nhUsau:
Mat Id. chffdng trinh dao tao hien nay ddnh cho chuyen nganh kiem todn vdi cdc mdn chuyen ngdnh bao gora:
-Phan bat bupc: Ke todn tdi chinh 1.2, ke loan quan tri. kiem todn (4 hpc phan).
- Phan tff chpn: Djnh gia tai san, thue.
Ben canh cdc mon chuyen nganh. sinh vien chuyen nganh kiem todn cdn dUdc tie'p can vdi ra't nhieu cdc mdn hpc ke loan nhU nguyen ly ke'todn.
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TAP CHl CONE mm
to chffc cong tde ke todn trong doanh nghiep. chuan mffc ke loan qud'c te. ke loan doanh nghiep thifdng mai va dich \u. dai cffdng \ e ke'toan tap doan. ke loan hanh chinh su" nghiep. Tu} nhien. ndi dung ciia cdc raon hoc nay ddnh cho chuyen nganh ke toan
\a kiem loan la nhff nhau va khong cd sff khde biet.
Vdi so' lu'dng ldn cdc mdn hoc ke loan nhu tren nhffng thdi Iffdng giang day han che khie'n cho sinh vien klidng chi d chuyen nganh kiem toan ma con d chuyen nganh ke toan chffa the tim hieu va ndra bat dUdc ban chd't va'n de. Vi \ a\. \ icc can dd'i lai ndi dung cung nhu'thdi lu'dng cdc va'n de nghien cffu ciia cdc mdn hpc ke'todn la can thiet.
Hat Id, trong giai doan hdi nhdp kinh te sau rpng nhff hien nay. cac quy dinh phap ly \ c ke todn. kiem todn nhff luat. chuiin mffc. thdng tU lien tuc cd sff iha\ doi vd cap nhat. Tuy nhien, viec lien luc cap nhat npi dung gido trinh, bai tap ihffc hanh va cdc lai lieu tham khao cung cdn nhieu khd khan do dd tre ve mat thdi gian. Mdi sif thay doi deu can qua nhieu cap thara dinh. cdc \dn de \ e chi phi lien quan.
Ba Id. so' lu'dng bai tap trong cdc giao trinh ke' toan. kiem loan cdn han che. chu'a co sff thay ddi va cap nhat ihffdng xuyen. Ndi dung cdc bdi tap trong giao trinh kiem todn dffdc xdy dffng bdng each rut gpn cac tinh hud'ng ke toan tai doanh nghiep khie'n cho sinh vien chu'a hlnh dung dUdc khdi qudt thffc te quy irinh kiem lodn lai doanh nghiep.
Bc'in Id. \ dl chUdng trinh ddo lao kiem todn dffdc de cap d tren lhi gan nhff loan bd chffdng trinh dao tao la cdc mdn hoc ke'todn hpc thuat. so'lffdng cdc mdn hpc ke loan ihffc hanh cdn rd't khiem ton.
3. Giai phap
Chinh vl uhffng \an do thffc ie nhff tren. chung tdi de xua't mdt sd'gidi phdp nham nang cao md'i quan he giffa cdc mdn hoc ke todn. kiem todn va da\' manh ndi dung cdc mdn hpc ke lodn trong dao tao chuyen ngdnh kiera lodn nhff sau:
.\ldi Id. ra sodl lai npi dung cu the cua cac mdn hoc kc loan de trdnh trung lap. giam tai nhffng va'n de qua phffc tap \a can do'i lai thdi Iffdng giang da> cho cdc mdn hoc \ a cdc ndi dung can trao doi
\di sinh \ ien.
Hat Id, thffdng \u>cn bd sung nhffng kicn thffc mdi nhif cac thdng lc. chuan mffc kc toan khdng chi cua Viet Nam ma cdn ca chudn mffc chung mang tinh qud'c le ve ke todn nhdm cung cap nhffng ly luan cd ban va tao dieu kien cung ca'p thdnglin hdi nhap \ c kc todn. ddng thdi dicu ndy cung giup cho sinh \ien hieu rd hdn ban chat ciia
\icc xff ly cdc nghiep vu chff khdng ddn thuan la chi hieu nipt cdch mdy mdc cdc nguyen Idc, phu'dng phdp hach loan dffdc qu\ dinh. Cdc giang vien trong bd mdn ke todn phai thffdng xuyen chii ddng xay dffng cac slide bai giang theo cdc quy dinh ke'todn hien hdnh mdi nhat cila Nha nffdc vd cd Slf dieu chinh he thd'ng bdi tap iffdng ffng vdi cac ndi dung dd. Ddng thdi, nhffng sff ihay ddi ndy can dffdc nha'n manh trong qua trinh giang day va trao ddi thao ludn vdi sinh vien tai sao can thid't phai cd sU thay ddi do.
Ba Id. xay di/ng da dang hda ndi dung phan bdi tap. hudng dan tff hoc cdc mdn hoc ke'toan sdt vdi thffc te'edng viec ke'lodn dcdc doanh nghiep cho tifng phan hanh ke toan Cac ndi dung cung phdi ra't cu the. khdng khdi qudl rut gpn cdc nghiSp vu de guip sinh vien ndm rd thffc te ke'lodn d doanh nghiep, cdc ddn vi hanh chinh sff nghiep.
Bdn Id, trong cdc mdn hoc ke' loan chuyen nganh kiera toan dffdc thie't ke' thi can cd ihem mdn thifc hdnh ke toan vdi mdt md hinh ke todn lai cac doanh nghiep nhffng lai dffdc thie't lap lai trffdng dai hpc de sinh vien cd nhieu thuan ldi hdn trong viec tlra hieu thffc te ve ke todn. Thffc le'cdc sinh vien khi di thifc tap phan ldn chi mang linh hinh thffc, nhieu doanh nghiep khdng lao dieu kifin cho cac sinh vien tie'p can gia'y td, chffng tff, so sdch va bdo cao vdi nhieu ly do khac nhau. Viec xay dffng mdt rad hlnh ke todn gio'ng nhff lai cdc doanh nghiep nhffng dat tai trffdng dai hpc de cho sinh vien thffc hanh ke'toan Id rd't can thie'l.
Trong dao tao chuyen nganh kiem toan khdng the thie'u cdc mdn hpc ke todn va viec xay dffng ddi mdl npi dung cdc mdn hpc ke'todn cho phii hdp vdi chuyen ngdnh kiem todn la rd'l can thie't, nhffng sff thay ddi nay cung nhdm nang cao chal Iffdng dao tao chuyen nganh kiem loan cho phii hdp vdi yeu cau thffc te' cdng viec •
234 So 3 - T h d n g 2/2020
KE TDAN-KIEM TOAN
T.ii LIKL m \ M KHAO
/ Gido trinh Nguyen ly ke lodn - NXB Tdi chinh.
2 Gido Irinh Klein lodn can bdn - NXB Tdi chfnh.
3.laip://khoakmliie.vliihuni.edu.vn/nghfen-cuu-klioa-l}oc/sec)/dof-mof-noi-dungmon-hockc-ioaiMnmg-dao-iao- cliiiyen-nganh.
Ngay nhSn bai: 4/01/2020
Nf;a> phan bi?n danh gia va siJa chffa: 14/01/2020 Ngay cha'p nhSn dang bai: 30/01/2020
Thdng tin ldc gui ThS. NGUYEN THI HANG
Khoa Kd'toan - Trffcfng Dai hpc Kinh td'ky thuat cong nghiep
UPGRADING THE CONTENT OF ACCOUNTING SUBJECTS IN THE AUDITING
TRAINING PROGRAM
• Master, NGUYEN THI HANG Faculty of Accounting,
University of Economics a n d Technology for Industries
ABSTRACT:
Accounting subjects are the fundamental part of audit training and audh graduates need thorough accounting knowledge. However, it is necessary to upgrade the content of accounting subjects towards the development of auditing, especially upgrading the content of the auditing training's subjects, to help students become good auditor^.
Keywords: Accounting subject, auditing, enterprise, student.
So 3-Thdng 2/2020 235