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BAI HOC HOAN THIEI IJI H i i I
ve kiem toan
I TRONG QUATRINhT PHAT TRIEN KIEM TOAN
6 VIET NAI
PGS.TS. DOAN X U A N TIEf
V
iee xdy dung vd ban hdnh hi thdng cdc vdn bdn quy phgm phdp ludt, nhu Nghi dinh, Thdng tu, Quyit dinh vi td chuc vd qudn ly hogt ddng kiem todn ddc lap (KTDL) vd hdnh nghi kiim todn sudt gdn 2 thdp nien qua da giiip cho cdc cdng r\' KTDL trong viec td chuc hogt ddng, thuc hiin edng viec kiem todn ddm bdo chdt lugng vd hiiu qud, giup Nhd nude, cdc ca quan qudn ly nhd nude, cdc td chuc hiep hoi nghi nghiep cd cdc cdn cii phdp ly de tdng cuang qudn ly cdc td chuc vd hogt dgng cdc doanh nghiep KTDL vd dgi ngii kiim todn viin (KTV) hdnh nghe trong nhCing ndm qua. Dieu do cd y nghla, vai trd to ldn trong qud trinh phdt triin KTDL a Viet Nam. dap irng yiu cdu hdi nhdp, timg budc khdng dinh vd ndng cao vi thi cua KTDL Viet Nam trong khu vuc vd tren truang qudc ti. Bdi viet ndy. tdc gid nit ra miit sd bdi hgc vi hodn thien phdp ludt KTDLtrong qud trinh phdt trien kiem todn a Viet Nam di tham khdo trong qud trinh xdy dung Lugt Kiim todn diic lap.
Thu nhat, Nhqn thuc ve hoqt dgng kiem todn doc lap tir "bat huge" den "tu thdn" cdc doanh nghiep, tuy nhien cUng can thong nhdt cao hon ve nhqn thiic doi vdi hoqt dong kiem todn doc lap.
Trong 19 nam hinh thanh va phat trien, kiem toan dpc lap tir chd la bien phap bat budc theo quy djnh ciia Nha nude, phan ldn cac doanh nghiep chua hieu rd kiem toan la gi, cd vai trd nhu the nao thi hien nay kiem toan da dugc coi la mdt bien phap quan ly ma ty than cac doanh nghiep rat quan tam. Viec kilm toan xuat phat ttr nhu cau ty than cila doanh nghiep, nhu giai thi, sap nhap, cd phan hda doanh nghiep va giai quylt tranh chap... Cac ca quan quan ly nha nude cung dya vao bao cao tai chinh da dugc kiem toan d l
sir dung vao cdng tac quan ly.
Tuy nhien, trong dieu kien kinh te thj trudng cQng can coi trpng dung miic KTDL khdng chi vdi tu each la cdng cu quan ly, la td chuc he thdng thdng tin ma ca vdi tu each la mpt nganh djch vy - djch vy tai chinh hd trg kinh doanh, hd trg van hanh nen tai chinh qudc gia. Can nhan thiic diing va danh gia tac ddng thiet thyc cua dp tin cay, tinh hiru dyng cua cac thdng tin kinh te tai chinh dugc kiem toan xac nhan phuc vu yeu cau quyet dinh dau tu, quyet djnh quan ly va bao ve an toan tai san ciia Nha nude, cua nhan dan. Dieu kien nen kinh te thj tnrdng hdi nhap kinh te qudc te, dac biet trong bdi canh dang khuyen khich xda bd ca ehl hanh chinh, bao cap trong quan ly nha nude, tien tdi quan ly thdng qua phap luat; hoat ddng djch vu kiem toan da gdp phan tich cyc tang cudng hieu qua quan ly tai chinh ciia cac don vj ca sd, ciia cac doanh nghiep, thdng qua dd giup
30 SbHIEV C l l KHOA HOC KIEM TOAN
-So 31/niang 05 - 2010
M:I&P (S!^
TiAoeoe
Nha nude tang cudng hieu qua cdng tac quan ly ve thu, chi Ngan sach Nha nude va tai san cdng. Cd the thay rang ket qua hoat ddng cHa linh vuc djch vu kiem toan nhu la sy tu van cho cac doanh nghiep hieu ve phap luat Nha nude, giiip cho viec phd cap phap luat, hieu va thyc hien theo phap luat Nha nude ngay ca ddi vdi ngirdi nude ngoai khi hp khdng nam virng phap luat Viet Nam. Hau het cac don vi, td chiic dugc kiem toan, dugc cung cap dich vu tu van cho thay viec td chirc quan ly va cdng tac ke toan tdt hon trudc rat nhieu; it xay ra cac vu viec tham nhiing, lang phi.
Neu nhu cac ca quan quan ly nha nude d cac Bd, nganh va cac nha hoach djnh chinh sach nhan thtrc dugc vai trd quan trpng cua nhirng nha cung cap djch vu kilm toan giiip cho cdng tac ke toan va bao cao tiii chinh ciia cac doanh nghiep dugc minh bach, trung thyc, khach quan thi van cdn mpt bp phan, ca
quan, doanh nghiep chua hoan toan chap nhan tinh chinh xac va dang tin cay ciia cac bao cao thdng tin ke toan da dugc kiem toan. Mdt sd trudng hgp, ca quan thue, ngan hang, cac ddi tac kinh doanh, tham chi cac ed ddng cung khdng ddi hdi bao cao tai chinh ciia doanh nghiep phai dugc kiem toan ngay ca khi luat phap bat budc.
Trd ngai ldn nhat ddi vdi viec phat triin djch vu kilm toan chinh la d nhan thiic ciia cac doanh nghiep cho rang su dung djch vu kiem toan ben ngoai la khdng can thiet. Cac doanh nghiep lo ngai ve tinh bao mat ciia cac sd Ueu, sd ke toan va cac thdng tin tai chinh. Hp sg rang cac nha cung cap dich vu kiem toan dugc thue cd thi su dung thdng tin ve boat ddng kinh doanh ciia hp vao nhiing muc dich khac. Vi vay, cac doanh nghiep chi su dung djch vu kiem toan khi khdng cd kha nang ty thyc hien, khi thyc sy can thiet hoac theo quy djnh bat budc ciia phap luat.
Ve phia cac nha cung cap dich vu kiem toan, nhan thirc ve hoat ddng djch vu kiem toan cua mdt sd cdng ty van chua phii hgp vdi thdng le chung cua qudc te. Nguyen nhan cila han che nay la do cac cdng ty kiem toan cua Nha nude ra ddi dau tien, sau dd mdi xuat hien cac cdng ty kiem toan dudi hinh thtrc cdng ty cd phan, cdng ty TNHH, cdng ty hgp doanh, doanh nghiep tu nhan.
Vi vay, quan niem ve kiem toan ddc lap trudc day chi la viec kiem tra va xac djnh tinh dung dan, hgp ly ciia cac tai lieu, sd lieu ke toan vii bao cao quyet toan cua cac doanh nghiep, cac ca quan, cac td chuc doan the, td chuc xa hdi khi cd yeu cau cua cac don vi nay (Nghj djnh 07/CP ngay 29/01/1994 cua Chinh phu ve Quy che td chtre vii boat ddng kilm toan ddc lap). Chi den khi ban hiinh Nghj djnh I05/2004/ND-CP ngay 30/3/2004 ve kiem toan dpc lap thi y kien xac nhan cua kiem toan vien vii doanh
S « 31/Th4ng 0 5 - 2 0 1 0 NGHIEN c i n KHOA HOC KI^M TOAN 3 1
MiLil;: (L%
nghiep kiem toan ve tinh trung thuc va hgp ly cua cac tai lieu, sd lieu ke toan va bao cao tai chinh cua cac don \i dugc kiem toan mdi dugc de cap. Chinh vi vay. cd the ndi la nhan thtrc cua cac KTV va cac doanh nghiep kiem toan ve \ai trd. vj tri ddc lap ciia djch vu kiem toan. tam quan trpng ciing nhu ban chat xa hdi ciia dich vu kiem toan trong nen kinh te qudc dan van chua cao.
Thu hai, Hoqt dgng kiem todn dgc lap Id hogt dgng nghe nghiep, doi hdi tinh chuyen nghiep cao vd trdch nhiem trudt xd hgi.
Xuat phat ttr dac diem va tinh chat ciia kiem toan. nhtmg ngudi hanh nghe kiem toan trong ca che kinh te mdi. trudc het phai cd tinh chuyen nghiep cao. tam huyet va trach nhiem \di nghe. Ve nang lyc chuyen mdn. phai cd su hieu biet. cd nang lyc. trinh dp td chiic. dieu hanh cdng \iec. cd ky nang va sy nhay cam. sang tao trong xu ly nghiep vu.
dac biet lii nang lyc xu ly cac nghiep
\ u kinh te tai chinh trong mdt nen kinh te nang dpng vii hdi nhap.
Pham chat \ a dao due nghe nghiep phai trung thyc. khach quan va ban linh nghe nghiep. Ban ITnh nghe nghiep ciia KTV rat can thiet khdng chi cho nghe nghiep ma cdn rat can thiet cho nen kinh te. cho xa hpi.
cho sy lanh manh trona boat dpn2
kinh te tai chinh cua dat nude cua mpi nha dau tu, mpi nha kinh te. Da la boat dpng nghe nghiep thi can phai cd nhirng che tai phap luat quy djnh cac dieu kien va dieu chinh cac hanh vi boat ddng ddi vdi ca the. ca nhan. phap nhan hiinh nghe. td chiic hpi nghe nghiep. quan ly nha nude, quan ly hiinh nghe...
Thii ba, cdn tich cue doi moi chuong trinh, not dung, phuong thiic ddo tao boi duong vd ndng cao chdt lugng ddo tgo, cdp chiing chi hdnh nghe kiem todn a moi trinh do, mgi cdp do, thi tuyen chuyen gia, kiem todn vien.
Tich cyc tham gia va thiic day cac thanh vien cua AFA sdm tao lap quan he hgp tac trong dao tao, huan huyen. cap chiing chi hanh nghe va quy che cdng nhan chiing chi hanh nghe giira cac td chuc thanh vien.
Sdm hinh thiinh chuang trinh va ndi dung dao tao. huan luyen kiem toan dung chung cho cac nude ASEAN.
Hien nay. chua cd chuang trinh dao tao bai ban de thi lay chiing chi hanh nghe cung cap djch vu kiem toan.
Cac irng vien chi can du cac tieu chuan theo quy djnh cua Bd Tai chinh \'a trai qua mpt ky thi tuyen do Bd Tai chinh td chiic. Cac trng vien cd the tham gia Idp dn thi, bdi dudng nghiep vu do Hdi Ke toan Viet Nam. cac tnrdng dai hpc, cac
trung tam dao tao bdi dudng cd dang ky va dugc Bd Tai chinh cho phep. Viec bdi dudng dn thi hien nay chu yeu cd tinh chat ra soat kien thuc da hpc trong cac chuang trinh dai hpc, chua nham muc dich trang bj va nang cao kien thtrc. Thdi gian dn thi cho mdi mdn qua ngan, chi 3- 5 ngay.
Chuong trinh thi cap chung chi kilm toan vien cua Viet Nam chua chii trpng din cac nguyen tac va thdng le qudc te ma cdn chua dam bao cung cap cac kien thiic ve chinh sach kinh doanh. ca cau cac td chiic, chien luge, quan tri cac chuc nang trong kinh doanh. Yeu cau ve trinh dp cdng nghe thdng tin va tieng Anh cdn thip lam cho cac KTV cua Viet Nam gap khd khan trong tuyen dung vao cac cdng ty kiem toan qudc te, ddng thdi khdng the tiep can vdi cac thj trudng djch vu trong khu vyc va Uen the gidi. Viec khdng dugc khu vyc va qudc te cdng nhan ve chung chi hanh nghe la mdt rao can trong qua trinh hdi nhap ciia nude ta trong ITnh vyc nay.
Thii tu, Tdng cuong hon nUa qudn ly, kiem sodt dao diic hdnh nghe vd chdt lugng hdnh nghe kiem todn.
Chat lugng kiem toan la van de dugc xa hdi va khach hang kiem toan rat quan tam, dd la niem tin cua xa hdi ddi vdi cac doanh nghiep KTDL. Vi vay, kilm soat chat lugng kiem toan la mpt boat ddng rat quan trpng va khdng the bd qua ciia mdi td chiic. doanh nghiep kiem toan, ciing nhu ddi vdi cac ca quan quan ly nha nude, cac td chuc Hpi nghe nghiep kiem toan. Day la cdng viec mdi nhung rat can thiet de nang cao vj the va chat lugng nghe nghiep. Hien nay da cd hudng dan ve kiem soat chat lugng djch vu kiem toan nhung chua cd bien phap va dieu kien kiem soat chat che.
Van de nay da dugc chuyen giao cho Hdi Ke toan va Kiem toan Viet
32 NOHIEN c n KHO* HOC KIEM TOAN -So ai/rhang 05 - 2010
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Nam nhung Hdi chua phat trien kjp yeu cau kiem tra, giam sat chat lupng djch vu kiem toan.
Thii ndm, Tdng cuong vai tro vd chat lugng hoqt dgng ciia to chiic nghe nghiep.
Hpi Ke toan va Kiem toan Viet Nam (VAA), thanh vien cua Lien hiep cae Hdi khoa hpc va ky thuat Viet Nam, thanh vien cua Lien doan Ke toan cac nude ASEAN (AFA).
Hpi da va dang tham gia tich cyc vao cac hoat ddng, gdp phan quan trpng vao sy phat trien nghe nghiep trong khu vyc va nang cao vj the AFA trong khu vuc ciing nhu trong nghe nghiep ke toan the gidi. Hdi da lien tuc dua ra cac sang kien nghe nghiep, trong do cd sang kien ve hgp tac dao tao va huan luyen nghe nghiep, thdng nhat chuang trinh, npi dung dao tao, huan luyen, cap chiing ehl hanh nghi va thtra nhan chirng chi hiinh nghe ke toan va kiem toan. Hdi vii cac td chiic thanh vien dang tich cyc triin khai cdng viec quan ly hanh nghe ke toan va kiem toan do Bd Tai chinh chuyin giao. Trong thdi gian tdi, Hpi cin ddi mdi manh han, nhieu hon ca ve
td chtic, phuong thirc hoat ddng va ndi dung hoat ddng de lam trpn chuc nang la noi tap hgp va kiem soat nghe nghiep.
Thii sdu, Hodn thien he thong ludt phdp lien quan tdi hoqt dgng dich vu kiem todn Id ca sd de hoqt dong kiem todn dgc lap phdt trien.
Viec xay dyng va ban hanh dua vao ap dung Luat Kiem toan ddc lap la thyc sy can thiet vii la budc quan trpng hoan thien hanh lang phap ly cho boat ddng kiem toan ddc lap trong dieu kien kinh te thj trudng phat Uiln va hdi nhap qudc te. Thyc te hien nay boat ddng kiem toan ddc lap cdn bdc Id mdt sd han che ve tinh phap ly ciia cac van ban luat hien hanh quy djnh ve td chirc va boat ddng ciia kiem toan ddc lap; ve dja vi phap ly cua kiem toan ddc lap hien nay chua tuong xiing. Ngoai ra, mdt sd van de ve hoat ddng kiem toan ddc lap quy djnh trong cac van ban phap luat d cac ITnh vyc lien quan cdn nhirng diem chua nhat quan, chua rd rang. Do vay, can ra soat va bd sung nhimg quy dinh phap ly ve kiem toan, ve hanh nghe kiem toan, dam bao khudn khd phap
ly hoiin chinh cho hoat ddng kiem toan trong nen kinh te thj trudng phil hgp vdi dieu kien thyc te Viet Nam va tiep thu cd chpn Ipc cac nguyen tac. thdng le va chuan muc kiem toan qudc te. Ttr dd, viec xiiy dyng, ban hiinh vii ap dung Luat Kiem toan doc lap la mdt budc quan trpng trong viec hoiin thien hanh lang phap ly cila hoat ddng kiem toan ddc lap trong qua trinh phat trien kinh te thj trudng djnh hudng xa hdi chii nghla va xu the hdi nhap kinh te qudc te./.
Tdi lieu tham khdo.
- Bao cao Tdng ket 10 nam va tdng ket 15 nam hoat dpng KTDL-Vu Chi dp KT&KT Bd Tiii chinh.
- Bd Till chinh - Hdi KTV hanh nghi Viet Nam: Bao cao tinh hinh boat ddng ciia cac cdng ty kiem toiin ddc lap ciic nam 2006, 2007, 2008, 2009.
So 31(ThanK 05 - 2010 NGHI6N ctai KHO* IKK KIKM TOVV 3 3
