qUAN TRj-QUANLY
YEU CAU VE NGUON NHAN LlJC TRONG CONG TY KIEM TOAN
TRl/CfC XU THE HOI NHAP
• NGUYINTHJCUC
TOM TAT:
Tai cac cdng ty hoat ddng kinh doanh trong Hnh vtfc ke toan kiem toan, ydu to' con ngtfdi giff vi tri ra't quan trpng. Ddy la ngudn Itfc chu yeu tao nen sffc canh tranh cho eac cdng ty kiem toan.
Do dde didm ndi bdt eua ITnh vffc kiem toan dd Id ede ehinh sach vd kd toan, kiem toan vd thud lidn tue thay ddi, Iffdng khach hang thudc nhidu linh vtfc hoat ddng khac nhau... nen ddt ra rd't nhieu yeu cau ddi vdi ngudn nhan itfc trong cdc cdng ty ndy. Ve cd bdn se ed 3 y^u cau dd'i vdi ngudn nhdn life trong cdng ty kidm todn nhirtrinh bay trong bai viet. Trdn cd sd nhtfng yeu cdu nay se giiip xay dtfng khung ehudng trinh dao tao, bdi dtfdng ngudn nhdn lu'c trong ede cdng ty kiem toan.
TiJf kboa: Ngudn nhdn Itfc, edng ty kiem todn.
1. Yeu cau ve nguon nhan Itfc trong cong ty kidm toan
Trong xu thd hdi nhdp kinh td qud'c tdcua dd't ntfdc, cac ngdnh dich vu trong nifdc cung phai dtfdc ndng cao de phu hdp vdi dieu kien nay va dap ffng dffde yeu cau quan ly. Kiem todn vd ke toan vffa la mdt nghe cung cd'p dich vu (xet tren khia canh kmh doanh) vffa Id mdt cdng cu quan ly kinh td trong he cdng cu quan ly ciia Nha niidc (xet iren kia canh quan ly)...
De ed the dat difde nhffng muc tieu dd, ngodi vide thie't lap mdt ed che'ehinh sach hdp ly, mdt chie'n Itfdc phat tridn phii hdp thi khdng thd bd qua ye'u td'eon ngffdi ma d day chinh Id kiem todn vien{KTV),
Ban cha't cung nhif muc tieu ciia kidm toan la tham dinh va xac nhdn mtfc dp tin edy eiia thdng
tin, Kidm loan vien la chii the ciia mdt cude kiem toan, thtfc hien td't ca cdc cdng viec trong mot quy trinh kiem toan nham ddt dtfdc muc tieu tren dtfa ra y kid'n xac nhan cho cdc thdng tin dtfdc kiem todn. Ddng thdi, kidm toan vien phai chiu trach nhiem cho y kie'n eua minh vd chat Iffdng thdng tin dtfdc kiem todn dd'i vdi ede dd'i tifdng stf dung thdng tin dd kidm todn. Do dd, kiem todn vien va yeu cau vdi kiem toan vien la mpt yeu to' quan trong va khdng the thay the', Kiem loan vien phai tudn thu eac nguyen tac dao dtfe nghe nghidp kiem todn, nhtf: Ddc lap, ehinh trtfc. khdch quan, cd ndng Iffc chuyen mdn vd tinh than trong, tinh bi mat iff each nghd nghiep, tudn thu chuan mffe chuyen mdn. Day la nhtfng nguyen tac mang tinh bat budc bdi nd anh hffdng rd't Idn den chd't Iffdng hieu qua cua cupc kiem todn cung nhif uy tin ciia kiem toan vien, cdng ty kiem todn.
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1AP CHi CONG IHIfONG
Vi vdy, kiem toan vien phai ludn phdt huy tdi da vai trd va trdch nhiem ciia minh trong cac boat dong kiem toan cung nhif cdc hoat dpng khdc lien quan. Kiem todn vien phai ludn thd hien: Id vj quan tda edng minh ciia qua khff; la ngffdi dan da't thdng thao eho hien tai, la ngUdi ed'vd'n sang sudt cho tffdng lai.
Vidt Nam dang trong qua trinh chuyen ddi manh me nen kinh te theo xu hffdng hdi nhap toan cau nen viec xay dung mdt dpi ngu nhffng ngu'di hanh nghd ke' todn, kiem toan chuyen nghiep Id nhdn to' thie't ye'u Xua't phat ttf dac diem tren, trong dieu kien hodn eanhkinh te - xa hdi hien nay vd xet den xu htfdng hdi nhap vd phat tnen trong ttfdng lai, mpt kidm toan vidn can dam bao cac ydu cdu sau:
Thti nhd't: Yeu cau ve dao tao nghe nghiep, Kiem toan vien phai cd mot qud trinh ddo tao tu'dng dd'i bai ban vd ly luan kiem todn cung nhtf thu'c hdnh kidm toan. Qua tnnh dao tao kidm todn vidn phdi dffdc thtfc hien thffdng xuyen, lien luc trong sud't qud trinh hoc trong trifdng dai hpc ddn qud trinh hanh nghe kiem toan. Viec dao tao phdi htfdng ldi muc tieu Id: ddo tao ly luan kiem todn va hanh nghe kiem todn, dao tao ky nang cdn thie't eho kiem todn cung nhu' dao dtfe, thai do nghd nghiep kiem todn.
Thd hai: Yen eau ve tinh ddc lap. Ddc lap d moi khia canh trong kiem lodn la nguyen tac hanh nghe cdban ciia kiem loan vien. Kiem todn vien phai thtfc stf khdng bi chi phd'i bdi ba't ky ldi ieh vat cha't hoac tinh than nao lam anh hudng dd'n sif trung thtfc khdch quan vd doe lap nghe nghidp cua minh. Moi cau hdi ve tinh hinh kinh doanh hoae eac xtf ly kidm toan trong cdc giao dich ciia doanh nghiep can dtfdc tra ldi ddy du vd dam bao rang kiem todn vien khdng bi rSng budc, han ehd trong viec thu thdp cac bang chtfng kidm toan vd y kidn nhan xet ciia minh.
Thti ba: Yeu ca u ve dao dtfe nghe nghiep. De dam bao cd the cung ca'p eac dich vu cd chat Itfdng eao nha't cho xd hpi, kidm todn vien can phai tuan thu cae yeu cau cd tinh nguyen tac ve dao dtfe nghe nghiep. Kidm toan vien phdi ludn duy tri difdc tinh ddc lap. trung thtfe, khach quan
trong qua trinh kiem todn. Kiem toan vien phai ed Itfdng tam nghe nghiep, ludn lam viec vdi sU than trpng cao nhd't vdi tinh than 1dm viec chuyen can. Kiem loan vien phai tdn trpng bi mat ciia nhtfng thdng tin thu thap dffdc trong qua trinh kiem loan. Kiem toan vien phai tdn trpng phdp ludt phai chd'p hdnh diing cdc che dp, the le, nguyen tac vd luat phdp ctia Nhd ntfdc va nhtfng nguyen tac, chuan mffc kiem toan dffdc thtf a nhan.
Thd tu: Yeu c^u ve nang Itfc nghiep vu.
Nguyen lac cd ban chi phd'i cupc kidm todn yeu c^u kiem toan vien phai thtfc hien cdng viec vdi day dii chuyen mdn can thiet. Kiem todn vien phai cd nang Itfc chuydn mdn vtfng vang ve to chtfc cung nhtf vide thtfe hanh cac cong viec kiem toan. De dam bao thu thdp dtfdc cdc bang chffng kidm todn day du va thich hdp, kidm toan vien phai:
- Cd chuyen mdn nghiep vu vffng vdng va hieu bidt vd ITnh vffc kinh doanh ciia khdch hang.
- Cd ky ndng, kmh nghiem vd kiem toan.
- Hieu biet ve phdp luat.
De dat dffdc cdc yeu cau tren, cdc kiem toan vidn trffdc he't phai dat dtfdc trinh dp chuyen mdn vffng vang ve kd' toan, hidu bidt ve che dd chinh sach tai ehinh, ke' todn va ludt phdp; ddng thdi dd trd thdnh kidm toan vidn vd cd the thuc hien cdng viec ddc lap can phai dtfdc cac kiem toan vien cd kinh nghiem kem cap, htfdng ddn trong cac cupc kiem toan thtfe te. Mat khdc, cdc kiem todn vien phai cd nghia vu duy tri ky nang, tnnh dp nghiep vu trong sud't qua trinh hdnh nghe, ludn cap nhat eae thdng tin ve chinh sdnh kd toan, tai chinh lidn quan den Imh vife kiem toan. Vd mat phdp Iy, cdc kidm toan vien ehi dtfdc hdnh nghd khi da dang ky vdi cd quan ed tham quyen vd d Viet Nam la Bd Tdi chinh sau khi dd trung tuyen ky thi cd'p qudc gia vd cd'p chffng chi kiem toan vidn.
Thti ndm: Yeu cau vd thai dp nghd nghiep.
Trong qud trinh thtfc hien kiem toan, kiem toan vien ludn phai td thai dp lang nghe, can thi vd than trpng trong cdng viec. Vdi thai dd nha nhan, tfng xff khdn kheo, id nhi se lam cho mdi trtfdng kidm toan thoai mai, than thien dam bao cho viec
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thu thap thdng tin, bang chtfng kidm toan de dtfa ra ke't luan phii hdp. Can trdnh stf ctfng nhac, ed' chd'p, dp dat trong kidm loan.
Thd sdu: Yeu cau ve ky nang nghe nghiep.
Ngodi nang Itfc chuyen mdn can cd dd dam bao cho yeu eau kiem toan, kidm toan vien can cd cdc ky ndng sau: Ky nang stf dung thanh thao cac phtfdng tidn, didu kien phuc vu eho kiem toan;
Ky ndng ttf td chtfc cdng vide, danh gia stf phu hdp ciia cdc cdng viec can thtfe hien trong qua trinh kiem toan; Ky nang 1dm viec theo nhdm;
Ky nang phdt hien vd giai quyet va'n de; Ky nang tfng xtf, giao tidp, thda thudn cdc va'n de; Ky ndng thu thdp thdng tin; Ky ndng thuye't trinh va'n de bang mieng va bang van ban; Ky nang van dung cdc kien thffc chuyen mdn va chuan mtfc chuyen mdn cho cdng viec kiem loan; Ky ndng phan tieh vd ttf duy logic; Ky nang xet dodn nghd nghiep;
Ky nang vd kha ndng kiem che' cdm xuc, nhay cam nghe nghiep... Cae ky ndng nay la nhffng yd'u td'gdp phdn 1dm ndn chd't Iffdng vd tinh kinh td'trong kidm todn.
2. Y€u c^u cap nhat kie'n thii'c, quy dinh va thdng tin trong nganh Kiem toan
Nen kinh te Viel Nam dang trong thdi ky hpi nhdp vdi kmh te' the gidi, do dd, cac van ban phap luat thtfdng xuyen dtfdc stfa ddi de ddp tfng yeu cau ciia qua trinh hdi nhdp. Vi the viec cap nhap kie'n ihffc, quy dinh ve phdp luat ddi vdi mdi cd nhan, mdi td chffc Id vd cung can thiet va can dtfdc thtfc hien lien luc dd tudn thii td't cac quy dinh phap ludt va cd htfdng di dung ddn trong cdc hoat dpng ciia minh.
Ddi vdi nganh Ke toan va Kiem toan ndi rieng, cac van ban quy dinh ve cac ehinh sach ke toan, thud, kiem loan ciing thay ddi lien tuc, day dac, do do de ed the dam bao ehd't Iffdng edng viec eua minh cac kiem todn vien phdi thtfe hidn viec cdp nhat kie'n thffc,
Dd'i vdi eac kiem todn vien cd chtfng ehi kiem toan vien, hdng ndm deu phai bat budc tham gia Idp cap nhat kien thtfe 40h do Bd Tai ehinh id chtfc ne'u mud'n dang ky hdnh nghe kidm toan.
Npi dung cdp nhat kien thtfc bao gdm cac quy dinh phap ludt vd ke toan, kiem toan, tai chinh,
thue va phdp ludt ve kinh te cd lien quan ciia Viet Nam, ky nang quan ly, kinh nghiem thtfc hanh kd toan, kiem todn, chuan mtfc ke todn, kiem todn qud'c te vd dao dtfe nghe nghiep, cac kie'n thtfc lien quan den nghd nghiep. Yeu cau bdt budc nay cho thd'y tdm quan trpng cua viec cap nhat kien thffc trong nganh Kiem toan, mpt kiem todn vien ed chffng ehi CPA nhi/ng neu khdng cap nhat kidn thtfc dii 40h/nam se khdng dffdc dang ky hdnh nghe kidm todn. Didu nay da dffdc quy dinh rd trong Nghi dinh sd' 105/2004/ND-CP ngay 30/03/2004 vd didu kien cua kidm todn vien hdnh nghe Id: "Ngu'di dang ky hdnh nghe kiem toan tff lan thff hai trd di phai cd them dieu ki^n tham gia day du ehu'dng trinh cap nhat kidn thtfc hang ndm theo qui dinh eua Bd Tdi chinh".
Viec cap nhat kidn thtfc khdng chi giup cdc kie'm todn vien eo du'dc Ihdng tin vd cdc chinh sdch mdi, cdc quy dinh mdi eiia Nha nufdc de dp dung trong cdng viec ma cdn giup hp trao ddi, tieh luy them kie'n thffc vd nhidu ngdnh nghe khde nhau giup ich cho qua trinh kiem toan cac doanh nghiep boat ddng trong nhffng ITnh vffc khae nhau. Hang nam, kiem toan vidn ddu phai nghien cffu mdt each hieu qua anh hffdng tinh trang nen kinh te'tdi eacriii ro kiem toan mdi cd kha ndng cao se xay ra trong nam tai ehinh do dd dua ra difdc cae chUdng trinh kd hoach kiem todn dat hi^u qua cao nhd't nham ngan ngtfa cac rui ro nay vd dtfa ra dtfdc y kidn xac ddng nhd't eho bao cdo tdi chinh ciia khach hang. De lam dtfdc dieu ndy, kiem todn vien phai thu'dng xuyen ttf trau ddi kie'n thtfc, cap nhat cac quy dinh mdi cung nhtf md rdng hieu bie't ve ede ITnh vtfc nganh nghe khac nhau thdng qua cdc Idp cap nhat kidn thtfe, cdc budi hpi thao, eac dien dan va nhieu ngudn phtfdng tien khde ,
3. Ydu cau ve van dd dao tao va bdi difdng ngudn nban Itfc trong cong ty kiem toan
De dap tfng diTdc yeu cau cdng vide kiem todn vien phai ed mot qua trinh ddo lao tUdng dd'i bai ban ve ly luan kidm toan ciing nhtf thtfc hdnh kiem todn, Qud trinh dao tao kiem loan vidn phai dtfdc thtfc hien thtfdng xuyen, lien tuc trong sud't qud trinh hoc tai tru'dng dai hoc de'n qud trinh hanh
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TAP GHl GONG IHIfSNC
nghe kiem toan. Viec ddo tao phai htfdng tdi muc tidu la: ddo tao ly luan kiem todn vd hanh nghd kiem toan; ddo tao ky nang can thiet cho kiem toan cung nhtf dao dtfe, thai dd nghe nghiep kidm toan. Cac cdng ty kidm toan can nhan thtfc rd tam quan trpng cua ede mue tieu nay de ddo tao va bdi dtfdng nhan vien dap tfng dtfdc yeu cau ma edng viec dat ra. Dieu nay doi hdi cac cdng ty kiem loan can ed chie'n Itfdc Idu dai trong vide ddo tao va bdi dtfdng ngudn nhan Itfc de ed dtfdc cac nhdn Iffc chii chd't thtfe stf vtfng vang ve chuyen mdn va cd dao dtfe nghe nghiep.
Sff thay ddi thifdng xuyen va lien tuc ciia cdc van ban phdp ludt trong ITnh vtfc ke' todn kiem toan va thue', cdc chii trtfdng chinh sach ciia Nhd ntfdc de phu hdp vdi tinh hinh kinh te bidn dpng dat ra mpt yeu eau bat budc dd'i vdi kiem todn vidn la phai thu'dng xuyen cap nhdt nhffng thay ddi ndy. Do dd, qua trinh ddo tao vd bdi dtfdng ngudn nhdn Itfc trong cdng ty kiem todn phai dtfdc dien ra lien tuc nham dap tfng ddi hdi vd viec cap nhat cac van ban mdi, trong dd vd'n dd vd bdi dtfdng nham khdng ngffng nang cao va Cling cd'lai cac kidn thffc chuyen mdn la vd ciing c^n thid't.
Stf hpi nhap kinh te' qud'c te' cua Viet Nam trong nhffng nam vtfa qua cung anh hu'dng khdng nhd tdi qua trinh ddo tao va bdi dUdng ngudn nhdn Itfc trong edng ty kiem toan. Hien nay, cac
chuan mffc ke todn va kiem toan Viet Nam chffa thffc sff phu hdp vdi chuan mffc kiem toan va kd' todn qud'c td', tuy nhidn trong nam 2017 va nhffng ndm tid'p theo do yeu cau cua qua trinh hdi nhdp, Bd Tai chinh cung nhtf Hiep hpi Ke toan va Kiem todn Viet Nam VACPA se ap dung toan bd chuan mffc ke' toan va kiem toan qud'c td'. Do do, cdc cdng ty kiem toan cdn xdy dijfng cho minh ke hoach dao tao vd bdi dffdng nhan vien vd cac chuan mffc ke'toan vd kiem toan mdi ndy.
Vdi ede yeu eau dat ra dd'i vdi mot kiem toan vi6n, nhiem vu datra dd'i vdi cdng tac dao tao va bdi dffdng ngudn nhan Itfe trong cdng ty kiem loan la phai dao tao vd kidn thtfc chuyen mdn cd ban; ky nang nghe nghidp; bdi dtfdng nam vtfng cac chinh sach ehe^ dp ke loan, tdi chinh, chuan mtfc mdi; bdi dffdng ede ky nang tfng xtf, dao dffc va thai dp nghd nghiep.,, De lam dtfdc didu nay, cdng ty kiem todn can thffc hien viec dao tao va bdi dudng thtfdng xuyen lien tuc dUdi nhidu hinh thtfe. Cdng ty kidm todn cd thd thtfc hien viec ddo lao vd bdi dtfdng kien thffc eung nhtf ede ky nang khde ngay tai edng ty, cff nhan vien di hpc tai cac khod hpc bdi difdng ngan han dd cdp nhdt kid'n thtfc tai cac trung tdm uy tin, hiep hdi nghe nghiep, cdc trtfdng dai hpc Idn, cd chinh sach phu hdp di lao didu kien cho nhan vien tham gia cac khda ddo tao ddi ban de nang cao kien thffc chuyen mon... •
TAI LIEU THAM KHAO:
/ Kiem todn vien Viet Nam trong dieu hen hdi nhdp vd phdi trien thuc trang vd gidi phdp (2010). Dia chi:
http://lapchikiemtoan.com (2010)
2. Gidi phdp dua kS'lodn vd kiem todn Viet Nam ngang tdm khu vUc qudc te. Dia chi: http://ketoantruong.com 3 Le Vdn Nhd (1994), Ludn dn tien si "Doi mdi viSc ddo lao. boi dudng vd sU dung cong nhdn ky thuat. cdn bo CO trinh dd trung hgc chuyen nghiep dendng cao ndng sudt lao dong d Viet Nam". Dgi hoc Kinh te'Qudc ddn.
Ngay nban bai: 17/3/2019
Ngay phan bidn danh gia va su'a chufa: 27/3/2019 Ngay cb^'p nhan dang bai: 5/4/2019
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QUAN TR! - QUAN IV
Thong tin tdc gid:
,1) TbS. NGUYEN THI CUC il Kboa Kd'toan
Hn TrifSng Dai hpc Kinh td' - Ky tbuat cdng ngbiep
REQUIREMENTS FOR THE HUMAN RESOURCES OF AUDITING FIRMS IN THE CONTEXT
OF INTERNATIONAL INTEGRATION
• Master. NGUYEN THI CUC Faculty of Accounting
University of Economics - Technology for industries ABSTRACT:
Human factor is considered as one of the most important factors for the success of accounting and auditing companies. This is because the competiveness of auditing firms is mainly based on their human resources. The accounting and auditing policies are constantly changed and customers of auditing firms usually operate in different areas. As a result, these characteristics of auditing field pose a lot of requirements for the quality of human resources.
This article presents three basic requirements for the human resources of auditing companies, thereby proposing a framework for training and retraining human resources of auditing companies.
Keyvfords: Human resources, auditing firms.
So 5 - T h a n g 4/2019 139
