QSo 04 (165)-2017') NGHIEN ClJfU TRAO B 6 |
Trao d6i \e hoan thien khuon kho phap ly vl quan ly hanh nghe kl toan, kiem toan
tai Viet Nam
Chiic Anh Tu*
TOM TAT
Qudn ly hdnh nghe kitodn, kiim todn nhdm ddp ung yeu cdu hpi nhgp cdng nhu thuc hi$n qud trinh cdi cdch kitodn, kiim todn Vi^t Nam trong giai dopn hi$n nay. Bdi viit di xuat cdc gidi phdp nhdm hodn thien khudn khd phdp ly hdnh nghi ki todn, kiim todn do Id each thirc hpc vd thi, ngopi ngd- sit dung, miin mdn vd su thiea nhpn Idn nhau giita cdc chung chi. Ddng nhat, vi tin gpi, yeu to hpi nhap quoc te, cC quan chu qudn vd cdc Hiep hpi nghi nghiip lien quan. Quy dfnh ve diiu ki$n hdnh nghi dich vu.
•Tir khda: qudn ly hdnh nghi, dich vu ketodn kiem todn, hodn thi$n khudn khd phdp ly, hpi nhpp qudc ti.
ABSTRACT
In order to study the managemeni of auditing and accounting performance to meet ihe demand of integration as well as implementing the process of auditing and accounting reform, the article stated out solutions for completing legal framework on managemeni of auditing and accounting performing. These are how to learn and examination; language using; subjects to be exempted and the mutual-acceptance between certificates; consistency of names, integration factors, authorities, related associations and regulations on conditions to perform service.
• Keywords: managing accounting and auditing operations; accounting and auditing services, improving legal framework, international integration.
Thti' nhat, each thuc hgc va thi: vdi cac chung chi quoc ta tiiy theo lirng cap do se cd nhu'ng modul/lcvel va ngudi hgc chil dgng thi dat cac level Irong thdi gian cho phep sc cd chirng chi vd dang ky hdnh ngha, tire la hgc dn la hoan loan tu nguyen vd hgc cd the thi vao nhieu thdi dicm trong ndm thdng qua cac phuong thirc thi tren giay hodc thi mdy linh. Diau ndy se giam dp luc cho ngudi du thi nhu hien nay dang dien ra d Viet Nam la nam chi cd 01 Ian thi vdi sd luang Idn.
i'cn goi vd ndi dung cdc mdn tin nhin chung cac mdn hgc va ihi deu dugc thiet ke d mire
* PGS. IS - Hoc vien Tdi chinh
do CO ban va muc do nang cao.
Vdi chimg chi thap chi can dat d mite do co bdn con chirng chi nang cao chuyan nghiep dat d mire do cao nhu mdn Kiem toan va djch vu kiam todn nang cao, thue nang cao... hay ddi hdi sau ve dao dire nghe nghiep.
Cdn quy dinh hien hdnh cua Viet Nam thi chua de cap den dao dire nghe nghiep va cd cdc mon Ihl Tdi chinh va quan ly tdi
chuong trinh can dua ngi dung cung nhu ra soat, hoan thien lai ten va ndi dung cdc mon nham dam bdo mire do tir co ban den nang cao theo diing logic ciia kian thirc chuyan mdn ciing nhu quy djnh ciia quoc te. Dac biet, can luu y den yau cdu ciia kl loan vien hdnh nghe do la kiln thirc ly ludn va ky ndng thuc hanh, nhu vay cd nghTa la cdn xac djnh phuang an 1 la dang chinh nang cao, Thua va qudn da thi se bao gdm phan kiim Ira ly thue ndng cao, Phan lich boat ly thuyet va phdn cdn lai se la ddng tdi chinh nang cao... the
hien chua cd mon ca ban md lai c6 mon nang cao, vdy mdn ca ban se phii hgp vdi loai chimg chi ndo? Do dd, Irong xay dung
thuc hdnh giai quyet tinh hudng hoac phuang an 2 dd la can cd nhifng mon thi ly thuyit va cdn cd nhihig mdn thi thuc hanh (Key Study).
Tap chi nghien cfiu Tai chinh ke toan <17>
NGHIEN CQU TRAO 001
(si
04 (165)•
2017^Thir hai, yeu cau ngo^i ngir su* dung: theo quy dinh hien hdnh cua Viet Nam thi thi smh dugc phep lira chgn mgt trong ndm ngoai ngu' thi vd chi can dat yeu cau, con theo quy dinh ciia chung chi khu vuc va qudc te khong de cap den ngoai ngLi vi hg mac nhien sii dung tieng Anh trong thi eung nhu trong lam viec. Tuy nhien, vdi su hdi nhap kinh te quoc ta nhu gia nhdp AEC... bat bugc van de ngoai ngif/Tieng Anh phai ddc biet quan tam thi mdi dap ung dugc yeu cdu la su djch chuyen dich vu ke loan khu vuc, qudc te.
vdn de dat ra la phai giai quyet ddi vdi so lugng nhan luc hien tai dap irng dugc yau cau cung nhu xdy dung chuang trinh, ngi dung dao lao, boi dudng va quy trinh sdt hach doi vdi nguon nhdn lire luong lai.
+ Giai quyet ddi v&i nguon nhdn luc hien tgi: yau cdu timg dan vj sir dung lao dgng, yau cau lirng ca nhan phai co trach nhiem trau ddi, boi duang dl hudng den muc tieu bat bugc phdi dat cac chirng chi quoc le ve ngoai ngii' vd coi day la mgl trong nhung bdt bugc khi dii dieu kien hanh nghe. Viec cap nhdt kicm tra kien thuc hdng nam cung phdi dira dieu kien bdt budc ndy.
+ Gidi quyet ngudn nhdn luc tircrng lot. trong chucmg trinh cua cdc ca sd dao tao dlu da cd chuong trinh, ndi dung ddo tao liC'ng Anh ca ban vd tieng Anh chuyen nganh, dong thdi cd cam kcl va chuan ngoai ngif ddu ra, nhung ihuc te do nhieu nguyan nhan thi van chua duac nhu ky vong va chua cd thi ihdnh ihao Vi the, trong chuong trinh thi cdp
chumg chi hang ndm can thiet phdi dua mdn ngoai ngtt vdi yeu cdu a cap dg cao hon quy djnh hien hanh. Hem the nCia, de thi sat hach ngoai ngu- can t | p trung vdo chuyen ngdnh, phdp luat, gidi quyet tinh huong...
ThiT ba, miin mon va s y thira nh^n Ian nhau giua cac chirng chi: th\rc t l hi?n nay cdn chi ra rdng eac chimg chi ke todn vien, chimg chi kiem toan vien ddc lap va chung chi KTV KTNN chua "chuyen sau" doi vdi cac ddi tuong tham du. The hien, co nhung ky su xay dung, nhimg cu nhan luat... khong chuyen sdu ve chuyen mdn ke loan, kiam todn, nhung sau khi hgc bo sung, bdi duong mgt so mdn theo chuang trinh kl loan vien, kiem toan vien vd du thi sat hach dat yau cau cung se dugc cap cac chirng ehi nay, trong khi do mgt cir nhan ka todn, tien sy ke toan... van phai du thi mdn ke lodn va nau dat yeu cdu mdi dugc cap chung chi. Hon Ihl nira, kinh nghiem qudc l l da eho thay neu hgc dung chuyen nganh Ihi se phan nao dugc miin giam cdc mdn hgc khi du thi cac chirng chi. Cd nhu vay mdi dam bdo su chuyen doi giifa cdc chimg chi nay (dn tap, thi, chuyen ddi) rdi mdi hudng din su thira nhan vd chuyan ddi vdi cac chung chi khu vuc vd quoc le theo diing yeu cdu ddi hdi khi gia nhdp AEC.
Thir tu, dong nhat ve ten goi the hicn ngi dung cua chuTig chi: vdi cac quy djnh hien nay thi se xudt hien cdc ten goi:
+ Ddi vdi ITnh vuc doc lap chimg chi ka loan vien, chirng chi kiem loan vicn dugc sir dung
khi cdc ung vien thi sat h^ch d^t yeu cau ciia ky thi; kiem toan vien hanh nghe, ke todn vien hdnh nghe dugc sii d^ng khi nhung ke toan vien, kiem toan vien ddng ky hanh nghe cung cap dich vu va ddp iing dugc cdc yeu cdu ve quan ly hanh nghe; trg ly ke toan vi8n, trg ly kiam toan vien dugc su dyng doi vdi nhung cir nhdn chua du dieu kien dy thi chimg chi ho$c du thi chua dat yeu cau.
+ Ddi vdi ITnh vuc Nha nudc:
kiem loan vien chinh dugc su dung khi dat dii dieu kien va dat yeu cau ciia ky thi sat hach KTNN va dugc bd nhiem vao ngach; kiam toan vien cao cap dugc sir dung khi dii dieu kien va dat yau cau cua ky thi sat hach, dugc bd nhiem vao ngach ma khdng phai dang ky hdnh nghe...
Ddi vdi ITnh vuc hoat dong ddc lap thi kiem lodn vian, ke loan vien chi mdi Iha hien dugc la da cd chimg chi ve ke toan vian, kiem loan vien ma chua the hien "hanh nghe"; khi da dugc hanh ngha thi can ggi la kiam loan vien hanh nghi, ke toan vian hanh ngha; cdn ddi vdi ITnh vuc Nha nudc thi dat yau cau va dugc bo nhiem. Nen de phdn biel thi can cd tan ggi la kiem toan vian Nha nudc, kiem todn vian chinh Nha nudc, kiem todn vien cao cap Nhd nudc, trg ly KTNN. Hon nua, ten ggi chira Iha hien ro ITnh vuc chuyan mon dd la chua the hien dugc chuyan mdn chuyan sau ciia ten ggi ma mdi tha hien chung chung. Cu tha, mgl ky su chuyen ngdnh xdy dyng, chuyen ngdnh luat kinh le... khdng chuyen sau vl ke todn, kiam todn nhung do
• Tap chi nghien ciifu Tai chinh ke toan
Qsd'04 (165) - 2017^ NGHIEN CQU TRAO D 6 | thuc te yeu cau gan vdi chuyen
nganh dao tao, se dugc hgc bo sung boi duong va tham du ky thi sat hach. Kit qua dat y€u cau cua ky thi sat hach se dugc cap chiing chi la k l todn vien, kiam toan vien, kiem toan vien Nha nudc... va trong qua trinh di thuc te ve ke toan, kiim todn nhung ngudi nay vdn cd the ky bao cao kiam todn vdi tu each la ke todn vien, kiem toan vien, kiem toan vian Nha nudc...
Vi vay, de the hien dugc diing chuyan mdn va theo thdng le nen thay doi each ggi, bd sung la ke loan vian hanh nghe xay dung, kiam todn vien hanh nghe xay dung, kiem lodn vien Nha nudc xdy dung... hoac mgt tan ggi tuong img. Ket cau ten ggi theo quy tac:
nudc ve ke todn, kiim toan can c6 tinh din van de nay. Hon nua, viec cung cap djch vy hanh nghe k l toan, kiim todn cung nhu chdt lugng ciia dich vy nay, gid trj phdp ly ciia cdc thdng tin ke toan, kiem todn van chua dugc Luat hda cao. Sy chuyen ddi chiing chi, cung cap dich vu Idn nhau trong ngi dia Viet Nam cung nhu timg budc ra khu vyc va quoc te, sa dd minh hga:
tnidc mat nen t|ip trung vdo sy thCra nh$n ciia khu vyc Ddng Nam A de r6i dan tien tdi sy thira nhdn ciia quoc t l . Nhu vay, de bdng cap va djch vy k l toan, kiem todn Vi?t Nam duac qu6c te thira nh^n can cd sy tham gia ddng bg-tich eye ciia cd cac CO quan quan ly vT md, vi md va cdc CO sd giao due dao tao.
Day la yeu cdu tat yeu khach quan vd gdp phai nhiiu khd
IJuh virc hoal dong ' Ke toan vien/Kiem toan vien ' hdnh nghe ' chuyen mon Linh vuc Nhd nu&c Kicm todn vien Nhd nuoc chuyen mon
Thir nam, phai hdi nhap qudc te: Viet Nam da va dang trong qua trinh hgi nhap dien ra ngay cang sau va rdng, day vira Id yeu cau lat yeu ciia dal nudc. The hien hgi nhdp d ITnh vuc ke todn, kiem loan can phdi tren cac van de chimg chi hanh nghe. djch vu dugc cung cap, gia trj phap ly ciia thdng tin...
giiia cac chirng chi hdnh nghe ciia Viet Nam vd chung chi hdnh nghe ciia khu vuc, ciia qudc te (CPA Uc, ACCA, ICAEW..,) chua cd su thira nhdn, chuyen doi Ian nhau do chuang trinh, noi dung ddo lao, bdi duong vd till sat hach chua dat dugc yeu cdu ciia khu \uc va qudc te. Do dd. phdn quy djnh qudn ly Nhd
Thii* sau, eg quan chu quan va cac Hifp hgi nghe nghiep lien quan: lang cudng cac hoal dgng giao luu-ky hgp lac va trao ddi Ian nhau ve giao due, ddo tao. Cu the uu lien va quan tam dan phat trian giao due, tdng cudng cdng tac trao ddi ve gido due va cd Id trinh de ky quy udc timg budc thira nhan Ian nhau ve bdng cap va dich vu ke lodn, kiem loan. Cac Id chirc hiep hdi chuyen nganh cdn thudng xuyen Iham gia sdu rdng han vao cac boat dgng ciia cdc Id chirc nghe nghiep nay de nham muc ticu dua cdc mdn hgc dugc thira nhdn (ve ngi dung, chuang trinh vd gidng vien) \e chirng chi Thdi gian ngdn han
khan, nhimg Irong chien luge phat trien phai linh dan yau td chuan bj san ngudn nhan luc de dap ling nhu cau. Vi ciing vdi qua trinh hdi nhap ve kinh te se dan den hgi nhap ve nhieu ITnh vuc trong dd cd ITnh vuc giao due dao tao, ITnh vyc cung cap djch vu tai chinh ke todn...neu khong cd sy chudn bj trudc se dan dan hien lugng khi da hgi nhap thi chiing ta se tut hau, se "thua ngay tren san nha" ve dao lao chuyen ngdnh kl todn, kiem loan va cung cap djch vu ka todn, kiam loan.
Thir bay, quy djnh ve dieu kien hanh nghe djch vu; d mdi quoc gia deu co nhtfng diiu kien nhat dinh ve hdnh nghe djch vu, do dd, chi nhti-ng kl loan vien cdng chimg hdnh nghe dap img dugc day dii cdc yeu cdu mdi (Xem tiip trang 24) Tap chi nghien ctfu Tai chinh ke toan <m>
NGHIEN CQU TRAO DOI (So 04 (165)-2017^
' Ng LN sau thui chua phan phdi 137.942.695 Cd Hang tdn kho
137.942.695 - Ng Tai san thui TN hoan lai 34.485.674
Cd LN sau thue chua phan phdi 34.485.674 - Ng Lgi ich co ddng kh6ng kiem soat
36.209.957 Co LN sau thui ciia CDKKS
36.209.957 + Cuoi nam 2016:
- Ng LN sau thue chua phan ph6i 137.942.695 C6 Gia v6n hang ban 137.942.695 - Ng Chi phi Ihue TNDN hoan lai
34.485.674 Cd LN sau thue chua phan phdi
34.485.674
Khi da ban het hang tdn kho thi khdng anh hudng din Lgi I'ch co dong khong kiem soat.
Tai li^u tham khao:
Ngd Thi Chi (2005), Lgp bdo cdo tdi chinh hpp nhdt Iheo chudn muc ke todn Viet Nam - VAS 25, Nxb Thing ke, HdNqi.
Nguyin Tudn Anh (2011), Td chuc cong tdc ki todn a cdc tap dodn kinh te Viet Nam theo md hinh cong ty m? - cdng ty con, Hd Ndi.
Chudn muc ke todn Viet Nam VAS 25, 11 ciing cdc thdng tif hudng ddn thuc hien
Hi thdng cdc chudn muc ke todn qudc le gom IAS 27, 28, 31, 39, 36 vd chudn muc qudc te ve bdo cdo ldi chinh IFRS 3. 9. 10 cung v&i cdc hucmg ddn iht^rc hien Tdi li^u thuc te cua Tdng cdng ty Viet Nam tir ndm 2014 din ndm 2016
Trao doi ve hoan thien khudn kho phap ly.
dugc phep hanh nghe. Do do, van dc dat ra la cac nudc nen co khung quy dinh chung ve hanh nghe trong khu vuc, quoc le hay thong bao nhirng quy dinh rieng
\ c dieu kicn hanh nghe de cac ca nhan muon chuyen dich djch vu phai lu hoan thien dap img nhu cau. Thuc lien hien nay la timg ca nhan phai tu dap img dugc
\cu cau mdi duac hanh nghe,
\i du nhu ngudi nudc ngoai nuion hanh nghe tai Viet Nam phiii t[-;ii qua ky thi sat hach va dat )cu can. ngoai ra con can diip Ling ciic quy dinh lien quan l\hdc [uTa, Neu quy dinh nay v§n lim lai thi se to uu diem Id timg c]LkK- yiaehi phai duy tri cdc quy
dinh hien co nhung cd han che the hien la hau nhu chua c6 khu vuc chung cho dich chuyen lao dgng djch vu ke toan iheo dung nghTa. Con hinh thanh nhirng quy dinh chung trong khu vuc ve cung cap dich vu ke loan se CO uu diem la the hien cgng dong chung nhung se co Ion lai ia se phai co su thay ddi cac quy dinh de dat dugc thoa thuan phii hgp giura cac nudc.
Tai lieu tham khao:
ACCA (2015), Hdi thdo Gia nhdp TFP vd AliC
thdch tliuc ddi tudn I'lel Nam
thdi ke todn hem
(Tiep iheo trang 19) BQ Tdi chinh (2005), Quyit dmh sd 87/2005/QD-BTC ngdy 01/12/2005 ve ban hdnh vd cong bo Chudn muc dao due nghe nghiep ke todn. kiem todn Viet Nam
Bd Tdi chinh (2015). Thdng lu sd 70/2015/TT-BTC ngay 08/5/2015, chudn muc dao diic nghe nglnep ke lodn, kiem todn
Chinh phii (2015), Quyit dinh s6 480/QD-TTg ngdy 18/03/2015 ciia Thu tudng Chinh pliu vi vi^c pile duyet chien lucre phdi trien ke todn, kiem todn din ndm 2020. tdm nlun 2030
Kiem todn Nlid nudc (20! 4).
Quyit dinh s6 01/2014/QD-KTNN.
Cliudn muc Kiem lodn Niid nuac so 30 Bo quy tac dao due nghi nghiep
<24> Tap chi nghien ciiu Tai chinh k e t o a n
