KETOAN-KIEM TOAN
NANG CAO VAI TRO CUA HIEP HQI NGHE , NGHIEP VCfl QUA TRINH HOI NHAP QUOC TE
TRONG LINH VlTC KE TOAN KIEM TOAN
• NGUYEN TH! BINH
TOM TA T:
Bai Mo nay dl cSp den vai tro v^ chffc nang cua hpi nghi nghiep kd'toin - kiim toan Vi&t Nam trong xu the h6i nhap sau rgng ve mat dich vu dac thO nay. Trong 66, phan ddu la tong quan ve xu the hoa nhSp va toan cau hoa trong linh vifc nghe nghiSp ke todn - kiem todn tr6n the gidi; sau do la thu'c trang hoat dong dich vu nay d Viet Nam; cud'i cung la m6t so de xuat gidi ph^p de nang cao vai tro ciia hoat d6ng Hoi nghe nghi6p ke todn - ki^m todn Viet Nam trong diiu kien hien nay.
Tuf khoa: Nghi nghidp, ke toan, kiem loan, toan cau hda.
1. Gidi thi^u
Theo dif thao 16 trinh cua Bo Tai chinh, Viet Nam se ti^'n tdi dp dung Chuan mifc Bao cao tai chinh quoc tebat buoc cho cdc cong ty niem y6't ke iLf nam 2025. Trong thdi gian chuan bi, Bo Tai chinh se huy dong cac nguon life, chuyen gia, hiep hpi nghe nghiep chuan bi cac dieu kien can thi6't Irien khai thifc hien De an nhu" cong bo' ban dich IFRS ra tig'ng Viet, dao tao nguon nhan life, xay cttfng cac hudng ddn dp dung IFRS
Vigc ap dung lAS/IFRS ddOc coi la phii hdp vdi thong le quoc te va trong khu vi/c. Trong 166 khu nfc va qu6'c gia dddc khao sdt, co tdi 87% khu vifc va quoc gia da ap dung lAS/IFRS trong cong bo thong tin tai chinh va co tdi 144 nifdc dp dung b^t buoc cho mpi linh vifc (IFRS, 2018). Ciing vdi qud tiinh cai cdch ve tai chinh, thanh l§p thi tnrdng v6n W do hoa, hau het cdc nifdc d^u cin c6 sif hodn thi6n va xdy difng ve ndng life qu^n tti t^i chinh vii phdt triln con ngifdi. Tuy nhi^n. trong bai bdo
"Sy, vS'n de phdt trien va phit h'l,- vai tro, chl?c nang cua Hiep hdi ngh6 nghidp i'''- to^n se du'<;c nhan manh.
2. Vai tro cua hi^p hgi nghe nghidp kfi^to^n - ki^m toan trong bo'i canh hgi nh^p
2.1. Boi cdnh
Sau chie'n tranh the gidi thu" II, qud trinh toaji cau hda mpi mat du'dc khdi xUdng bdi My da ihuc day hoat dong hdp tac tren cac ITnh vi/c diu lu* vk cat giam rao can thu'dng mai 'i-ncdcn, Jelfiy, 2018). SiCra ddi va phdt trien manh niu cija lo cln'f(
nhif Lien iVIinh Chau Au (EU), Hpi doiij? tu'dng; tn}
kinh te (SEV), Hiep dmh chung vd Ihufi' quan va thUdng mai (GATT) la nhffng bifdc td-n vii iliniili tich Idn. Dac biet, Trung Quoc va Vi?i N.iru (]:• \i< li cdc thay diji h^ thong kinh i^\>\{dni-.Wf'\ kiiiU i.'ilii trffdng, md rgng hdp Idc, giao lifu kmh i«V OIK-'I' Ji.
Jeffry, 2018).
2.2. Xu hUi'/ng h(fi nhdp tninp; linh vU< nyhi nghidp kdtodn kiim todn iri-n thi' ifj//i
Trong di£u kiv'n phdi irifcn i-juh M vdj ,n JK/dn;/
toan cau hda, c^c b i o c i o laj LUUIU '.liit lUnmU nghidp irong m6i qu6c ^m. 6^c \)ii;\ \k c i t dir.mU nghidp n(0m yit, ihuWnjf pMj d^p r/„K ckc y^u c/i i, cua chuin mi/c b^o cdotfi chfnh qufl^c Uf, D» dd xu hU(»ng dp dMog chuIn mi/c Kimn hdo cLiAhl
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TAP CHi CONG THirifNG
chinh quoc t6' IFRS va khuynh hffdng hgi tu ke todn quo'c te da va dang diln ra tren pham vi toan c^u, diiu nay cung dat ra nhffng dpng Iffc thuc d^y hoat dpng cua cac hiep hdi ke toan chuyen nghiep phai dap ffng cac yeu cau mdi, bao gom ca sff hpp tac va canh tranh manh me.
2.2.1. Nhu cdu hda hap ke todn tren the'gidi Tnfdc khi thanh lap Uy ban Chud'n mu'c ke toan quoc te nam 1973, cdc nffdc trdn the gidi cd rat nhieu sff khdc biet trong ke toan; vi du d Anh, Australia va New Zealand, cac cong ty cd the ddnh gia lai tai san co dinh nhiftig d My va Canada, dieu nay khong dffdc phep. Nhffng sif khac biet nay con Idn hdn nffa giiJa cac nguyen tdc ke toan dffdc cha'p nhan pho bie'n (GAAP) cua cac nffdc Anh - My va cac nffdc thudc Lien minh chau Au va cdc nifdc khac. Khi thifdng mai quoc te cd sff md rdng manh me tren toan the'gidi, cdc hoat dgng dau Of true liS'p ra nudc ngoai va cde giao dich thUdng mai xuyen bien gidi ciing phat trien nhieu hdn. Chinh vi the, nhu cau thong tin tai chinh can dUdc lap tren cd sd eac thdng le chung dam bao sff so sanh tUdng dd'i.
Do dd, chuan mffc k€ toan qud'c te' ra ddi xuat phat tff nhu ciu cua thi trffdng, cac cdng ty da qud'c gia, cdc thi trffdng chffng khoan, cdc to chffc cho vay qud'c te va cdc to' chffc khdc de han che sff khae biet trong ke toan, gia tang sff hda hdp giffa cac chuan mUc.
2.2.2. Xu hudng hda hop. hoi lu trong tinh vUc ke lodn tren the gidi
Hoa hdp trong k6' toan la qud trinh lam giam sif khac biet, hdi tu la viec dp dung mot he thd'ng chuan mffc ke'toan chung tren toan the'gidi. Hoa hdp va hgi tu trong ke toan la mot qua trinh diln ra lau dai. Hda hdp ke toan dien ra cd the la sff hda hdp trong cac chuan muc ke toan hoac hoa hdp trong thuc tien hanh nghe ke toan. Nhilu td chffc qudc te da tham gia, ung hp vao nhffng nd lffc hoa hdp, hgi tu ke todn d ca'p dd khu vifc hay the gidi.
Hai td chffc quan trong nhat trong nd life nay chinh la Lien minh chau Au (EU) va Uy ban Chuan mUc ke'toan qudc le. To chffc Cac Uy ban chffng khoan qud'c te (IOSCO), To ehffc Hdp lac va phat trien kinh te (OECD), Lien doan Ke toan qud'c te (IFAC), Diln dan qud'c le' ve Phat tnen nghe nghiep ke toan (IFAD) ciing da va dang cd nhffng nd lffc vl sff hda hpp ke loan iren the gidi.
fl. Lien minh chdu Au
Muc tieu cua Lien minh chau Au la tao ra mot mdi trffdng kinh doanh dong nhal. cd <iang hda hdp
cac quy dmh trong thffc tiln ISp BCTC trong cong dang kinh te' bdng each ban hanh cdc chi thi ma qud'c gia thanh vien phai ke't hdp chat che cac quy dinh vl luat phdp. Hai hffdng din vdi muc dich hoa hdp trdng ITnh vUc ke' todn: Hffdng dan Thff 4 (1978) hen quan de'n cac quy dinh trong danh gia gia tri, yeu cau ve trinh bay va hlnh thffc cua BCTC; va Hffdng ddn Thff 7 (ban hanh 1983) lien quan de'n BCTC hdp nha'l.
Tff thang 1/2005, ta't cac cdng ty niem yet tren thi trffdng chffng khoan dlu phai ap dung IFRS d^
lap BCTC hdp nha't, cdc eong ty chffa niem y^t dUdc khuye'n khich dp dung. Ngoai ra, EU de ra cdc bffdc di thich hdp bao gom viec hinh thanh cd che phe chuan cac IAS cu the dp dung tai EU, cd che' xff ly nhffng van de ky thuat, cd che' gidm sat viec tuan thu.
Vao nam 2014, Uy ban chdu Au da thu'c hien dff an quan trong ve danh gid anh hffdng cua Quy dinh IAS (IAS Regulation) vl viec yeu cau cdc cong ty niem yet ap dung IFRS. Ke't hdp vdi cdc Hi^p hpi nghi nghiep, Vien Ke toan Cdng chffng Anh va Xff Wales (ICAEW) da ban hanh ban tdng k6't
"Moving to IFRS reporting: Seven lessons learned from the Europe experience" dffa ra nhffng bai hgc khi dp dung chuan mUc.
b. Uy ban Chudn mUc ke todn qud'c te Ben canh sff kien cd lien quan de'n Lien minh chau Au, cac dff an tang cffdng tinh so sdnh cua cac BCTC cung dffdc dien ra, noi b&t va quan trgng la cac hoat dpng dien ra vao nam 1989 - ban hanh Khudn khd chung ve Ldp va Tnnh bay BCTC va cho de'n nam 1993, hoat dgng dUdc md ta nhff giai doan thff 2 ciia Uy ban Chuan mffc ke toan qud'c te.
Viec hinh thanh nen lASB, vdi sif ihay ddi tff lap trung vao sff hda hdp irong ke toan sang sff hdi tu hay thie't lap mdt he thd'ng chua'n mUc ke todn loan cau la diem nhan de lASB ban hanh cdc chuan mffc vl lap BCTC qud'c te (IFRS).
c. Cdc idchdc vd hoi nghe nghiep tren the'gidi Ap luc hda hdp trong nghi nghiep ke toan loan cau lam gia tang tam quan trpng cua cac to chffe nghi nghiep xuyen qud'c gia nhu Uy ban Chuan mffc ke toan lASB va Li6n doan Ke' loan qud'c t^
IFAC. Chinh phu nhilu nffdc da sff dung cdc md hinh dffdc gidi thieu bdi cdc td chffc qud'c te Iam hudng ddn cho hoat dpng nghe nghiep ctia ho. Cac td chffe nghe nghiep cila cdc qudc gja da va dang phat trien dUdc Chinh phu giao cho ihuc hien cdc chffc nang, nhiem vu tffdng tff nhu cdc chffc nang.
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nhiem vu cua cdc Hpi nghe nghiep quoc te. Ve chfic nang cua cac Hdi nghe nghiep cu the bao gom cdc npi dung:
- C5ng bo cac Chuan mffc kg' todn, Chuan mffc kiem loan cd 3 cdch thffc trien khai: (1) Giao cho Hoi nghi nghiep thffc hien, (2) Hdi nghe nghidp nghign cii:u, soan thao tnnh chinh phu ban hanh va cong bo, (3) Cd quan ciia chinh phu cd sff phd'i hdp v^ihpi nghi nghiep nghien cffu, soan thao, ban hanh va congbd'
- To chffc thi va cap chffng chi hanh nghe cd 2 each thffc trien khai: (1) Hdi nghe nghiep thffc hien dtfdc Nha nffdc thffa nh|n; (2) Cd quan nha nffdc cd sif phoi hdp cua Hoi nghi nghiep to chffc thffc hien.
TH sau nam 1900, lan sdng todn cau hda dau tien cua nganh Ke'toan cd mot sd'bieu hien nhff:
cosif "bat chffdc" ten va cau true nghe nghiep da difdc thiet lap d Anh Qud'e nhieu chi nhdnh hpi ke loan biing nd d cac qud'c gia khae nhff ACCA, CPA.. va khuynh hffdng td chffc mot hiep hpi nghi nghiep loan cau, cho phep ke' loan vien tU do di chuyen giffa cac qudc gia, tao ra chffng chi dffdc cha'p nhan loan cau. Them vao dd, cac chffng chi ke loan cua ACCA, AICPA, CPA dan vffdn xa va CO gid tri d nhilu khu vifc.
d. Cdc qud'c gia ASEAN
Trong nhffng nam qua, cdc qud'c gia ASEAN da CO sif phat Irien khd nhanh trong ITnh vffc ke' loan kiem todn, ihu hut nhieu cdng ty cd vd'n dau tU nifdc ngoai dien hinh la cac cdng ty kiem todn hang dau the' gidi (Big4), cdc cdng ty trong nffdc dtfdc thanh lap ngay cang nhilu de thifc hien cac dich vu ke' toan, kiem toan.
ASEAN cd Hdi nghe nghiep lam khu vffc la Lign doan ke todn khu vUc ASEAN (AFA) va Lien doan Chau A - Thai Binh Dffdng (CAPA). Ben canh do, hau he't cac qudc gia ASEAN dlu ed hdi nghe nghiep ke loan kiem toan va ia ihanh vien cua Lign doan Ke" toan qud'c te (IFAC) va Hiep hOi Ke toan cdc nffdc Ddng Nam A (AFA). Den nam 2014, sd hpi nghi nghiep thupc 10 quo'c gia ASEANIendenconsd'l4 vdi so'hdi vien khoang 1V7.000 ke' toan vien chuyen nghiep, trong do Thai Un din dlu ve sd Iffdng vdi 57.000 ngffdi.
^Hien nay cdc td chffc nghi nghiep qud'c te' ve ke loan vien nhff ACCA, CPA Australia, ICAEW,...
^ CO mat d cac qudc gia ASEAN va gdp phan phdt
•nen dpi ngu ke toan vien dat lieu chuan qud'c te.
Cac quo'c gia ASEAN da ky thda thuan thffa nhdn
lin nhau trong viSc cung cap djch vu ke loan kiem todn, trong dd cdc nffdc cd the thffa nhan Idn nhau ve chffng chi hanh nghe tao ra nhffng cd^hpi Idn trong viec hgi nhap ve dich vu ke todn kiem todn.
3. Thffc trang hoat ddng nghi nghidp kd'toan - kie'm toan d Vi^t Nam
3.1. Tdng quan
Tff nam I99I, Bd Tai chinh thanh lap hai cdng ty dau tien la doanh nghiep nha nffdc hoat ddng irong ITnh vffc kie'm loan, dd la VACO va AASC.
Sau do, cac cdng ty kiem toan khdc lan Iffdt ra ddi, cung vdi do la sff gia nhap cua cac cdng ty kiem loan hang dau the gidi ciing thiic da'y thj trffdng nay hoat dgng chuyen nghiep hdn. Viet Nam dan hinh thanh mot thi trffdng dich vu ke todn - kiem toan mdi me day trien vpng trong nin kinh te' nhilu thanh phan, da sd hffu, mot thi trffdng dich vu cao ca'p, hoat dpng trong sff hd trd va quan ly cua Hpi nghe nghiep.
Theo sd'lieu nam 2014 cua Hdi Kiem toan vien hanh nghi Viet Nam (VACPA), da co 10.886 ngffdi tham gia lam viec trong linh vUc nay, trong dd cd 9.543 ngffdi la nhan vien chuyen nghiep. Tai VielNam, so'hpi vien ACCAcd khoang 1000hgi vien so vdi tdng so' 170.000 hpi vien ACCA trdn toan cau. So vdi so' hgi vien ACCA tai Singapore cd gan 8.000, Malaysia cd 11.000, Vidt Nam vdn cd sff chenh lech khd xa ve so' Iffdng va chat Iffdng lao ddng nganh Ke loan.
Ke' todn Viel Nam gap mot sd' rao can nhff kha nang sff dung ngoai ngff cdn han che', diiu nay se cd the la mdt ba't ldi Idn khi thda thuan tff do di ehuyen lao ddng irong 8 Iinh vifc. trong dd cd ke loan - kiem toan thudc khudn khd AEC phdt huy hieu lffc. Ben canh dd, cac ky nang mim va tinh tich cffc ctia ke toan vidn Viet Nam vdn con han che. Day deu la nhffng thdch thffc do'i vdi nganh Ke' todn - Kiem toan Viet Nam trong dieu kien each mang cdng nghiep 4.0, day manh hdp tdc kinh te trong khu vifc va hdi nhap the'gidi manh me hdn.
De'n nay, Bp Tai chinh da td chffc cac ky thi ke' toan vien va kiem todn vien Viet Nam va da cap khoang 10,000 chffng chi. Nhffng nam gan day, so ngifdi cd chffng chi nay tang them binh quan mdi nam 1000 ngffdi. Hien cd khoang hdn 2.000 ngffdi cd chffng chi ke toan vien qudc te. Ben canh do con CO mot bg phan ke' loan vien hanh nghi tu do lam viec cho cac cdng ty hoac cd nhan cd nhu c^u lap bao cao ke loan hoac Iff
chinh thffc. van thue... du khong
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3.2. Cdc to chiic nghe nghiep ke'todn - kiem todn Viet Nam
Tai Viet Nam hien nay trong ITnh vffc nghe nghidp ke'toan - kiem toan cd cac hdi nghi nghidp nhif Hdi Ke' todn va Kiem toan Viet Nam (VAA), Hdi Kidm todn vien hanh nghe Viet Nam (VACPA) va mdt sd hdi khac nhu Hdi Ke toan vidn hanh nghi, Cdu lac bp KS'toan trudng.,, Hdi Ke todn va Kidra loan Viet Nam (VAA) thanh lap nam 1994 va la thanh vidn cua Lien doan Ke' toan quo'c te' (IFAC) v^ Hiep hdi Ke' toan cac nffdc Ddng Nam A (AFA) vao nam 1998. VAA dUde Bp Tai chinh liy nhiem td chffc dao tao vh ca'p chffng ehi hanh nghe kd' todn, quan Iy hanh nghi kd' loan kiem toan, tham gia cung Nha nudc ban hanh cic va'n de v l quan Iy dich vu ke' toan, tang cUdng kidm tra cha't lUdng dich vu kd' toan.
Hdi Kiem toan vien hanh nghe Viet Nam (VACPA) dUdc thanh Idp nam 2005, la td chffc nghe nghiep qudn Iy cac kiem loan vien hanh nghi tai Vidt Nam. VACPA dffdc Bp Tai chfnh dy quyIn kiem tra trifc tie'p cdc cdng ty kiem todn vl kiem soat cha't lupng dich vu kiem toan vd nghien cffu scan thao va cap nhdt he thd'ng chua'n mffc kiem todn Vidt Nam, tham gia phdt hd sd dff thi kiem loan vien, to chffc dn thi va tham gia hdi ddng thi va td chffc ky thi kiem toan vien,
Tuy nhien, khac vdi phan nhilu cdc hdi nghi nghiep tren did' gidi, eac hdi nghi nghiep d Viet Nam chffa cd tham quyIn trong viec ban hanh cac chuan mffc ke' todn, kiem toan, cdc qui dmh v l kidm soat chd't lUdng dich vu ke' todn kie'm toan, td chffc thi va ca'p chffng chi nghe nghiep... Tha'm quyIn nay vdn thudc vl B6 Tai chinh va Bd Tai chinh mdi chi uy quyIn hoac chuydn giao cho cdc hdi nghi nghidp thffc Men mdt sd' chffc nang nhat dinh. Thdi gian vffa qua cdc hdi nghi nghiep VAA, VACPA da CO nhilu hoat dpng gdp phan nang cao VI the' qud'c te' trong ITnh vffc nghi nghiep, thffc hien nhieu nd life trong viec tff do hda viec eanh tranh ve gid ca va chat Iffdng dich vu ke' loan, nang cao cdng tdc dao tao boi dffdng ddi ngu kS' loan vien/kiem toan vien hanh nghe, cac nha quan ly trong ITnh vffc ke loan; tang cffdng cdng tac thanh tra, kiem tra, kiem soat chd't Iupng dieh vu... Song, vai trd cua cdc hpi nghi nghiep van cdn kha md nhat, nguyen nh&n chinh la do cac cd quan quan ly nha nUdc chffa manh dan giao phd va cho cac hdi dffdc quyIn chu dgng trong cac hoat ddng chuyen mdn nghi nghiep.
Hign nay cdc id chffc nghe nghiep ^Ltot; J^J^ ^f todn vien nhff ACCA, CPA Australia, ICAEW... da cd mat d Viet Nam khie'n thi trffdng dich vu cao c§'p nay nhdn nhip va gia tang chat Iffdng hdn.
Ngoai Big 4 (PwC, KPMG, E&Y, Deloitte), ca nffdc da cd 14 edng ty kidm toan la thanh vien cac hang kidm loan qud'c td, 10 cdng ty kidm toan la thdnh vien Hiep hdi va 3 la Hpi vien lidn ket. ^
3.3. Vai trd ciia cdc hiep hdi nghe nghi$p ke todn - kiem todn d Viit Nam
Nhan thffe dffdc tam quan trpng cua hoi nghe nghidp vdi he thd'ng kd' toan mdi va sff can thiet cd mdt td chffc quan ly trffc tie'p vdi hoat ddng ke toan - kidm todn vien hanh nghi, l^n Iffdt cac Hdi nghe nghiep da dUde thanh lap, Thffc Men Quye't dinh so 47/2005/QD-BTC ngay 14/07/2005 va Thdng tff sd 72/2007/TT-BTC ngay 27/06/2007 cua Bg Tai chinhgiao cho hai hidp hdi Ian Iffdt la Hoi Ke'toan va Kidm todn Viet Nam (VAA) vd Hpi Kiem toan vidn hanh nghe Viet Nam (VACPA) quan ly hoat ddng hdnh nghi kd toan, kiem loan trong Iinh vffc eung ca'p dich vu ke toan va kidm toan,bffdc dau Hdi da tridn khai va thu dUdc mdt so' ke't qua.
Nhin chung, boat ddng dich vu va sff phat trien cua cac hiep hdi nghe nghiep kd' todn - kiem todn d Vidt Nam trai qua lich sff hdn 20 ndm dffdc ddnh gid la chffa tUdng xffng vdi dieu kien vd nhu cau thffc te'. Nhffng ban che' dffdc cho la bat nguon tff diiu kien dia chinh tri ciia Vidt Nam, kha gidng vdi mdt so nffdc cd dffdng Id'i chinh tn va phdt trien tUdng tu nhff Romania, Czech.
TrUdc he't, cac hiep hdi nghi nghiep van chffa thuc sU cd da'u a'n manh me vd vai trd quye't dinh tdi sif hoan thien cua chua'n mUc, chd' dp cffng nhff hd thd'ng dich vu ke' toan - kiem todn d Viet Nam.
Thay vao dd, cd quan quan Iy nha nUdc, ma ddc biet la Bd Tai chinh va cdc cd quan quan Iy ed lien quan ve ke' toan mdi the hidn ro quyIn lffc va tac ddng cua minh trong he thd'ng.
Ben canh dd, cac hiep hpi vIn chUa thd Men dffdc vai tro cua minh, chua the hien difdc tieng ndi va uy tin trong khdi doanh nghiep va cdng ddng nghe nghiep, VAA vd VACPA dang hffdng de'n vide dap ffng cac tieu chuIn cua hiep hpi nghi nghidp hieu qua, nhffng cdn phu thupc nhieu v^o cac cd quan qudn ly. Hoat ddng cua hai hiep hpi van cdn bi gidi han bdi mdt sd lieu chi nhd't dinh chi dinh bdi Bd Tai chinh nhff trdch nhiem dao tao va hdp tac qudc te. Ndng lffc tai chinh ciia cdc hidp hdi nay cung vdn cdn phu thudc vao su hd trd cua
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BoTaichinh, chffa taora ngudn hu ben Vffng deed the phat tridn va thffc hien dffdc cac du an nham phat trie'n nghe nghiep.
4. Giai phap nang cao vai tro cua hi^p hpi nghe nghidp ke'toan - ki^m toan of Viet Nam
4.1. Tdng ci^ng vi the dgc I4p cua cdc hiep hgi nghe nghidp
Cac td chffc nghi nghidp vl ke todn vd kiem toan phai thffc sff trd thanh cae td chffc tff quan, mang tinh nghi ngMep cao, cd uy tin va danh tie'ng de thu hut hgi vien ddng ca'p cao hudng de'n muc tiiu ngang lam khu vffc va qud'c td', Viet Nam can Ihay ddi dd phu hdp vdi thdng le qudc te, tranh sff can thiep qua sdu cua Nha nffdc vao hoat dgng nghe nghiep,
Cac to chffc nghe ngMep Viet Nam VAA, VACPA c^n ndng cao ndng lffc hoat ddng, chu dong hdn ve td chffc vd hoat ddng de thffc sff la mpt to chffc ddc Idp, mang tinh nghi nghidp cao.
Them vao dd, Viet Nam vdn chua ed mdt to chffc nghe nghidp ndo difdc qud'c te' thffa nhan, day la mot trd ngai trong qud tnnh hdi nhdp ve nghe nghiep ke'toan kidm todn.
4.2. Ap dung thdng IS qud'c te trong td chiic, quanly
Nha nudc can tao thuan ldi cho edc td chffc nghe nghiep qud'c te' hoat ddng tai Viet Nam de tSn dung cdc cd hdi hgc tdp nhffng kie'n thffc chuyen mdn theo thdng Ie qud'c td'cho ddi ngu nha quan ly nha nudc, giang vien, nhffng ngffdi lam nghe. Ben canh dd la sff gia tang kha nang lffa chpn thi chffng chi qud'c te'phu hdp cho ngffdi Viet Nam, Nha nudc can cd Id trinh chuydn giao cac c6ng tdc quan Iy hanh nghe, dao tao cd'p chffng ehi KTV, kidm sodt cha't Iffdng ke todn kiem todn cho
VACPA, VAA. Qua dd, tao the'chu ddng va vai trd cua cac hpi nghi nghidp, phu hdp vdi md hinh qudn Iy cua cdc nffdc tren the'gidi hidn nay.
Nhffng trdch nhiem can dffdc thffc Men bdi cac hiep hdi nhff VACPA, VAA cd the bao gdm: dam bao cha't Iffdng cua cac thdnh vien, giam sat vd xff ly vide tuan thu cac ydu cau cua chu^n mifc dao dffc nghi nghiep, xff ly khie'u nai va dffa ra cac Mnh thffc ky luat du nghiem minh vd ran de ngan chan cac hanh vi thao tiing BCTC, dao tao...
4.3. Hudng di phd h^p vdi Ig trinh hdi nhqp kha viic vd hgtp tdc qud'c te
De giup ndng eao chd't Iffdng dich vu ke^ toan - kiem loan Viet Nam, ddc bidt trong bd'i canh AEC da hinh thanh, dich vu kidm todn la mpt trong 8 Iinh vUc dUde phep cd sU di chuydn the nhan ttf do trong khu vUc ASEAN, Viet Nam can cd it nhd't mdt Mep hgi nghi nghidp trong nifdc ddng tin cay vdi quyen lffc va tham quyIn de dilu chinh va thay mat cho edc thanh vidn cua minh trong nghe ke' todn vi Idi ich cdng chung. Dieu nay cd nghia la viee Mnh thanh cac hiep hdi mdi Id cdch tot nha't de chuyen tie'p.
Bd Tai chinh trong "Chie'n Iffpc Ke' toan va Kidm toan de'n nam 2020, T^m nhin de'n nam 2030" cung xac dinh nhu cau tdng eudng cdc hiep hdi nghi nghiep trong nudc va vi the' cua edc td chffc nay bdng cdch uy thae cae trach nhiem bd sung va cung ca'p cho hg quyIn tu ehu hdn. Dac biet, can tiep tuc tang cifdng hdp tac vdi cdc hiep hdi cd uy tin trdn the' gidi vl ke' todn kiem todn nhff Hdi Ke' toan vidn cdng chffng Anh Qud'c, Hdi Kd' todn vidn cdng chffng My... Cdc cdng ty dich vu cung phai cd kd'hoach tham gia vao cac mang Iffdi, thanh vien ci3a cac hang kidm tpdn qud'c td'.
TAI LIgU THAM K H A O :
/. Bg Tdi chinh (Vi?t Nam), Cdng khai danh sdch kiim todn vien hdnh nghe vd doanh nghidp kiim todn, truy cgp tgi hitp://www.mof.gov.vn/webcenter/portal/btc/rAvtc/klkt/ckdsktvhnvdnkt(31/7/2Qn). ^\'^
2. Hopper, T. Lassou, P. and Soobaroyen. T. 2017. Globalisation, accounling and developing countries. Critical Perspectives on Accounling, 43, pp.I25-148.
3 Hoi Kiim lodn viSn hdnh nghi Vi$l Nam - VACPA, 2016, Bdo cdo tSng ket 25 ndm hot^t ddng kiim todn d^c tdp vd
• • • - '"n ndm 2030. r 4. ICEAW, (2015). "Moving to IFRS reporting: Seven lessons learned from the Europe experience ".
S64 - Thdng
TAP CHJ CONG THirOiNG
J. Frieden Jeffry (2018). "The backlash against globalization and the fumre of the " " ' ' ' ' " ' " " " " ' ( , fojl'ji"'^
order".The Crisis ofGlobatizalion: Democracy. Capitalism and Inequality^ in the Twenty-First Ceniuiy(201 )•
6. Nobes, C, Parker, R.B. andParker. R.H., (2017). Comparative international accounting. Pearson Educalion.
7 IFRS foundation, (2018). Use of IFRS Standards around the world
https://cdn.ifrs.org/-/media/feature/around-the-world/adoption/use-of-ifrs-around-lhe-world-ove}riew-sept- 2018.pdf
Ngay nhan bai: 10/2/2020
Ngay phan bien danh gia va siJa chffa: 20/2/2020 Ngay cha'p nh$n dang bai: 1/3/2020 Thdng lin tdc gid:
ThS. N G U Y I N T H I BINH Hpc vien Ngan hang
ENHANCING THE ROLE OF VIETNAM ASSOCIATION OF ACCOUNTANTS AND AUDITORS IN THE INTERNATIONAL
INTEGRATION PROCESS
• Master, NGUYEN THI BINH Banking A c a d e m y
ABSTRACT:
This paper addresses the role and function of Vietnam Association of Accountants and Auditors in the context of the accounting and auditing field's intensive international integration.
The first part of this paper presents an overview of the integration and globalization trend of the accounting and auditmg field in the world. Then the second part introduces the current development of accounting and auditing services in Vietnam. Finally, the third part proposes some solutions to enhance the role of Vietnam Association of Accountants and Auditors in the present conditions.
Keywords: Professional, accounting, auditing, globalization.
318 So 4 ^ Thang 3/2020
