Trng H KTQD
M uNn kinh t Vit Nam hin nay ang ngy cng pht trin, hi nhp ngy
cng su rng vo nn kinh t th gii: nhiu doanh nghip c thnh lp, s lng
cc nh u t tng ln nhiu ln; cng vi , nhu cu v kim tra kim sot nng cao
hiu qu hot ng kinh doanh v nhu cu v s dng thng tin ti chnh ca nhiu
i tng khc nhau trong nn kinh t ngy cng tng ln. Theo , kim ton ra i
v pht trin ngy mt mnh m hn p ng nhng nhu cu . Nhng ngi s dng kt qu
kim ton yu cu phi c nhng cuc kim ton cht lng i hi nhng kim ton vin
khng ch lin tc trau di kin thc, lun cp nht, tun th cc quy nh php l,
chun mc ngh nghip m cn i hi phi c o c ngh nghip thch ng. C nh vy cc
cuc kim ton mi t c cht lng cao, nhng ngi s dng thng tin mi c c nhng
thng tin b ch. Xut pht t nhng yu cu , em chn ti: o c ngh nghip kim
ton v thc trng cc quy nh v o c ngh nghip kim ton Vit Nam.
Chuyn t chn
1
Kim ton 50A
Trng H KTQD
Phn I : L lun chung v o c v o c ngh nghip ca kim ton vin
1. Khi qut v o c v o c ngh nghip 1.1. Khi qut v o c Theo t in
ting Vit, o l l phi, l ng li, l nguyn tc m con ngi c bn phn phi tun
theo trong cuc sng, cn c l iu tt lnh. o c l tp hp nhng nguyn tc v
gi tr tinh thn iu tit v chi phi hnh vi gia cc c nhn,t chc, x hi; o
c cn l nhng nguyn tc , quy tc nhm iu chnh v nh gi cch ng x ca cong
ngi trong x hi. mt s nguyn tc o c cn bn thng c thit lp nh s trung
thc, tnh c trch nhim, lng thin, thng thn cng bng, tun th ngha v cng
dn. Quan nim v o c V mt x hi, o c c biu hin bng thi c th ca d lun x
hi. V mt c nhn, p c c coi l ta n lng tm c kh nng t ph phn, nh gi v
suy st tng hnh vi, thi v ngh trong bn thn mi c nhn. Nh vy, v bn
cht, s iu chnh ca o c mang tnh t gic, l s t la chn ca mi ngi nn
ngoi biu hi trong cac squan h x hi, o c cn th hin trong thi , hnh
vi v s t ng x trong bn thn mi con ngi. 1.2. o c ngh nghip o c ngh
nghip c tun theo trong hot ng ngh nghip, c chun mc v quy phm o c c
trng ca bn thn tng ngh nghip. Trong x hi c bao nhiu ngh nghip khc
nhau th c by nhiu o c ngh nghip. Trong bt k thi k no, o c ngh nghip
lun l o c ca x hi ng thi, biu hin c th v qun trit c th trong cc hot
dng hot ng ngh nghip. Trong qu trnh pht trin ca kinh t, ca x hi, mi
c nhn u phi ly tm huyt, lng yu ngh, trch nhim lm ni dung ch yu cho
o c ngh nghip. l chun mc o c ngh nghip chung m tt c cc ngnh ngh u
phi tun theo.Chuyn t chn 2 Kim ton 50A
Trng H KTQD
2. S cn thit ca o c ngh nghip ni chung v ca o c ngh nghip kim
ton ni ring 2.1. S cn thit ca o c ngh nghip ni chung Trong x hi, lm
ngh g cng cn phi c c, c tm, cn nhng quy tc ng x ca ngh nghip y. Vi
ngnh y, o c ngh nghip c c bit ch trng bi y c c tc ng trc tip ti tnh
mng con ngi. Nhng thc trng hin nay, nhiu v vic trong ngnh y xy ra
cho thy o c y hc ang b suy thoi nghim trng. C mt b phn khng nh cc
bc s, y t b thoi ha bin cht t nhng ngi coi vic khm cha bnh, chm sc
bnh nhn l bn phn v ngha v tr thnh nhng ngi v cm trc tnh mng ca ngi
khc, coi vic khm cha bnh l mt cng c lm giu mt cch nhanh chng. iu
chng t c mt bc s tt th coi trng vic o to tay ngh l cha , m cn cn c
bit quan tm ti o c ngh nghip. Vi ngh Lut s li c c trng ring. l ngh
cung cp dch v php l cho khch hng m loi dch v ny gn lin vi vic bo v
cc quyn t do, danh d, nhn phmca con ngi. Mt ngi b truy t ra trc ta
n c ngha l ngi s phi chu s phn xt ca php lut v s phn php l gn lin
vi cc ch ti nghim khc. Dch v php l m lut s cung cp cho khch hng v
th cng l mt loi dch v c nh hng ln ti quyn li ca h. C th ni c ba yu
t quan trng quyt nh uy tn, danh d, s thnh bi trong hot ng ngh nghip
lut s. l s hiu bit su sc v php lut thc nh cng nh cc lnh vc khc c
lin quan trong i sng x hi; cc k nng hnh ngh m lut s vn dng trong qu
trnh tc nghip, ng ph vi cc tnh hung ny sinh, thm ch c khi rt phc tp
trong hot ng tranh tng; v cui cng l vn o c ngh nghip ca ngi lut s.
Ba yu t ny c quan h mt thit vi nhau, khng th tch ri, to nn sc mnh
ca lut s trong vic thc hin s mnh truyn thng cao c l Phng s cng l.
Trong ba yu t trn, v c tnh c lp v t do trong hnh ngh nn vn o c ngh
nghip ni ln nh l mt thnh t gip lut s gi c mnh trc mi th cm d, tiu
cc thc c trong i sng x hi.Chuyn t chn 3 Kim ton 50A
Trng H KTQD
Ngoi ra, cng c rt nhiu ngnh khc trong x hi cn quan tm ti vn o c
trong hnh ngh. Vi ngh s phm, o c ngh nghip l mt yu t quan trng
trong phm cht c nhn ca nhng ngi lm ngh gio, n tn ti nh nh ca tam
gic m nn mng l kin thc v k nng gp phn to nn b mt nhn cch ca ngi
thy. Nh vy, chng ta thy c tm quan trng ca o c ngh nghip vi nhiu
ngnh ngh khc nhau, nhng vi ngh kim ton th sao? 2.2. S cn thit ca o
c ngh nghip kim ton Ngy nay, nn kinh t ang trong giai on pht trin,
nhu cu v kim ton l rt ln, s lng cc c nhn v t chc s dng kt qu kim
ton l rt a dng, song khng phi ai trong s h cng c kh nng nh gi c tnh
chnh xc ca cc kt qu kim ton. Kim ton l mt lnh vc chuyn nghip vi
nhng ngi lm vic c trnh chuyn mn cao c k vng l hot ng cao hn phn ng
cc thnh vin khc trong x hi. Khi nim hnh ngh kim ton cp n trch nhim
hot ng cao hn so vi vic n thun p dng cc trch nhim c nhn v cc quy nh
ca lut php. L do ca vn ny l s tin cy ca cng chng i vi cht lng ca
dch v kim ton chuyn nghip bi thong thng ngi s dng khng nh gi c cht
lng ca dch v kim ton cung cp bi tnh cht phc tp ca loi hnh dch v ny.
Do vy, ngoi vic tun th cc quy nh c tnh cht php l, kim ton vin cn cn
phi tun th cc quy tc chun mc o c khi hnh ngh. Cc quy tc ngh nghip c
xy dng da trn c s c kt cc kinh nghim t thc t ca hot ng kim ton. Qu
trnh c kt kinh nghim ny xy dng ln h thng cc chun mc kim ton. hot ng
kim ton thc s c hiu qu chng ta cn tip tc xy dng v hon thin cc chun
mc .
Phn II : Cc quy nh v o c ngh nghip kim ton trn th gii1. Quy nh v
o c ngh nghip kim ton ca Lin on K ton quc tChuyn t chn 4 Kim ton
50A
Trng H KTQD
Nm 1994, IFAC ban hnh cc chun mc kim ton vo nm 1994 v bt u son
tho b o c ngh nghip. Ban u, vic son tho b o c ngh nghip do y ban o
c ngh nghip trc thuc IFAC m nhn, cn hin nay do IESBA m trch. y ban
ny t vn cho IFAC v cc vn lin quan n o c ngh nghip, ng thi son tho
cc hng dn chi tit v nhng vn c IFAC ph chun. B o c ngh nghip do IFAC
cho n nay l c sa i hai ln vo nm 2001 v 2005 k t thi im ban hnh
(1996). 1.1. iu l o c nm 1996 Thng 7/1996, iu l o c c ban hnh chnh
thc trn c s k tha cc hng dn trc ca IFAC. iu l c nu ln cc tnh hung
lm nh hng n tnh c lp ngi hnh ngh, nhng tnh hung m cc kim ton vin d
gp phi nh sau: C li ch ti chnh. Khi kim ton vin c cc khon u t trong
cng ty khch hng, c khon i vay hay cho vay, nm gi cc li ch ti chnh
trong cng ty khch hng c th s lm nh hng n tnh c lp ca kim ton vin
klhi tin hnh kim ton. B nhim cng ty kim ton. Cng ty kim ton khng c
b nhim mt ngi lm kim ton vin trong nhm kim ton khi ngi ang l thnh
vin trong ban gim c hay hi ng qun tr ca khch hng. Cc dch v khc. Kim
ton vin c th thc hin cc dch v khc ng thi vi vic thc hin kim ton cho
khch hng khi tha mn cc iu kin nh: kim ton vin khng c mi lin h vi
khch hng hay xung t li ch c th nh hng n tnh trung thc v c lp; kim
ton vin khng c l nhn vin hay ngi qun l ca khch hng... Mi lin h c
nhn v gia nh. Mi lin h gia nh s to nguy c nh hng n tnh c lp. Mi lin
h gia nh thng l mi lin h trong kim ton vin hay ch phn hn c quan h
vi nhng ngi lnh o ch cht trong cng ty c kim ton.
Chuyn t chn
5
Kim ton 50A
Trng H KTQD
Ph kim ton v dch v khc. Nu khon ph thu c t hp ng l qu ln, nhm
kim ton c th s b ph thuc vo khch hng v s nh hng n tnh c lp. Qu tng.
Nu kim ton vin hay gia nh h nhn t khch hng nhng mn qu m khng phi
mang tnh cht x giao th s rt d b nh hng ti tnh c lp. Quyn s hu v vn.
Vn u t trong cng ty kim ton nn thuc v kim ton vin. Nu thuc quyn s
hu ca ngi khc kim ton vin c th b gy p lc. Tranh chp php l vi khch
hng. Nhng tranh chp ny cng c th nh hng ti tnh c lp v khch quan ca
kim ton vin. Cng tc lu di vi khch hng. Vic mt kim ton vin cng tc lu
di vi khch hng c th e da tnh c lp, v th cng ty kim ton nn xoay vng
cc kim ton vin trong mt thi gian kim ton nht nh khng nh hng n tnh c
lp v khch quan. 1.2. iu l o c ngh nghip nm 2001 Sau khi ban hnh iu
l o c ngh nghip nm 1996, n nm 2000, do s ph sn ca cc cng ty ln trn
th gii nh Enron, Wordcom, cng nh s ph sn ca Arthur Andersen, IFAC
xem xt li ton b cc quy nh v o c v ban hnh iu l o c mi c hiu lc t
thng 11 nm 2001. Kt cu ca iu l o c ngh nghip nm 2001 cng gm c ba
phn chnh: phn A p dng cho tt c ngi hnh ngh; phn B p dng cho kim ton
vin; phn C p dng cho ngi hnh ngh lm vic ti cc doanh nghip. Trong iu
l nm 2001 ny, phn B nh ngha r rng hn v tnh c lp trong khi iu l 1996
khng ni r th no l c lp. IFAC a ra cch tip cn v nh ngha thut ng o c
trn hai phng din l c lp v t tng v c lp v hnh thc. Phm vi p dng:
Khng ch p dng cho hp ng kim ton m cn p dng cho cc hp ng dch v v m
bo.Chuyn t chn 6 Kim ton 50A
Trng H KTQD
Thay v gii thch ring tng trng hp c th nh trc y, IFAC xc lp cc
nguy c v bin php bo v. IFAC cho rng c bn nhm nguy c l t li, quan h
rut tht, quan h khc v s e da. Bin php bo v bao gm cc bin php do lut
hay chun mc quy nh v bin php do mi trng lm vic quy nh. V quan im,
IFAC thay i tp trung vo ba ch chnh nh sau: Cc dch v cung cp: Trc y,
cc cng ty kim ton c php thc hin cc dch v k ton v cc dch v khc nhng
iu l nm 2001 li yu cu cc kim ton vin khng c php thc hin cc dch v ny
ngoi tr i vi cc cng ty khng c nim yt. V quay vng kim ton: cc ch phn
hn cn xoay vng sau thi gian nh, thng l khng qu 7 nm, v sau 2 nm mi
c ti b nhim. Nhn mnh cc bin php bo v trong trng hp gim c hay nhn
vin cp cao hoc nhn vin ca khch hng s dng dch v m bo tng l gim c ca
cng ty kim ton. 1.3. iu l o c nm 2005 Nu nh trc y iu l o c ngh
nghip c xem nh mt m hnh cc quc gia tham chiu, n nm 2005 IFAC yu cu
tt c cc nc thnh vin u phi p dng. Khng thnh vin no c php p dng cc
quy nh km nghim ngt hn so vi cc quy nh m IFAC thit lp. B cc iu l nm
2005 c chia thnh ba phn. Phn A cp n 6 nguyn tc o c cn bn cho ngi
hnh ngh bao gm tnh chnh trc khch quan, nng lc chuyn mn v tnh thn
trng, bo mt, t cch ngh nghip. Phn B p dng cho ngi hnh ngh. Ni dung
ca tnh c lp trong iu l o c nm 2005 cng c nhiu thay i, bao gm: thm
phn gii thiu v hp ng bo m; thm phn trnh by c s dn liu cn bn cho hp
ng m bo, trong c phn bit hp ng kim ton bo co ti chnh v hp ng m
Chuyn t chn
7
Kim ton 50A
Trng H KTQD
bo khc; thay i bn chu trch nhim c lin quan l Ban lnh o ca cng
ty, trong khi chun mc 2001 cho rng l Ban qun l. Nm 2007, y ban chun
mc o c ngh nghip (IESBA) a ra bn d tho mi trong hiu nh mt s ni dung
nhm mc ch to ra s d hiu hn cho ngi c. Thng 4/2008, IESBA ph chun
vic iu chnh phn 290, trong nguyn tc c lp ch c p dng cho cc dch v
kim ton v sot xt. y ban cng ph chun viecj a them phn 291 lin quan n
yu cu v tnh c lp cho cc dch v m bo khc. Thng 7/2009, ti New York, y
ban chun mc o c k ton quc t (IESBA) cng b Sa i b Chun mc o c cho k
ton vin chuyn nghip. B chun mc Sa i ny lm r cc yu cu i vi tt c k
ton vin chuyn nghip v tng cng ng k cc yu cu v tnh c lp i vi kim ton
vin. Trong Tuyn b v trch nhim ca cc thnh vin ca Lin on k ton quc t
(IFAC), cc quc gia thnh vin c mc tiu trung tm l hi nhp cc chun mc
quc gia vi B chun mc o c cho k ton vin chuyn nghip quc t . Thm vo
Tuyn b ny cng yu cu c th cc quc gia khng c p dng cc chun mc quc gia
t nghim ngt hn chun mc quc t.
2. Quy nh o c ngh nghip kim ton ca Hoa K 2.1.Chun mc o c ngh
nghip Ni dung ca chun mc o c gm by nguyn tc. Ni dung tm tt ca by
nguyn tc nh sau: Nguyn tc 1: cc nguyn tc chung v o c ngh nghip Qua
nhng nguyn tc ny, AICPA cp n trch nhim v ngha v ca kim ton vin i vi
cng chng, khch hng v ng nghip thong qua cc quy tc v: trch nhim; li
ch cng ng; trung thc; khch quan v c lp; thn trng ng mc; phm vi v bn
cht dch v.Chuyn t chn 8 Kim ton 50A
Trng H KTQD
Nguyn tc 2: Tun th quy tc o c v nh ngha iu l yu cu cc thnh vin
tun th c quy tc o c ngh nghip v kim ton vin phi chng minh nu c s vi
phm cc quy tc ny, tr khi c cc quy nh khc tri ngc. Nguyn tc 3 c lp,
chnh trc v khch quan Phn ny ni v cc quy tc o c v c lp, chnh trc v
khch quan. AICPA nu ra mt s trng hp quy nh trong khi thc hin hp ng
kim ton hay vo thi gian pht hnh bo co, kim ton vin khng c: c cc li
ch trc tip trong cng ty khch hng; l ngi c y thc hay ngi qun l ti
sn; c mi quan h gia nh vi cn b ch cht trong cng ty khch hng;c
khaonr cho vay hay i vay t cc thnh vin, gim c hay cc c ng ch yu ca
cng ty khch hng ngoi tr khi cc khon ny c cho php hay thc hin ng
trnh t cho vay theo lut nh; ang c tranh tng gia khch hng vi vi kim
ton vin. Nguyn tc 4 Tun th nguyn tc k ton v c chun mc chung Ngi hnh
ngh cn tun th cc chun mc v hng dn do PEEC ban hnh v: nng lc chuyn
mn; thn trng ngh nghip; lp k hoch gim st; thu thp thng tin y v thch
hp. Ngoi ra, khi bo co ti chnh cn cha ng nhng sai phm trng yu v
khng tun th cc chun mc k ton, kim ton vin khng nn cho kin hay khng
nh rng bo co ti chnh c trnh by ph hp vi chun mc k ton. Nguyn tc 5
Trch nhim i vi khch hng Nguyn tc ny ch yu trnh by v hng dn v vn bo
mt thong tin ca khch hng. Nguyn tc 6 Trch nhim i vi ng nghip Kim
ton vin cn gi mi quan h tt vi ng nghip v trnh cc hnh vi khng ng dn
vi ng nghip. Nu c mu thun ngh nghip cn gii quyt theo hng ha gii v
nu cn thit, nn nh n s ha gii ca Hi ngh nghip. Nguyn tc 7 Cc trch
nhim khcChuyn t chn 9 Kim ton 50A
Trng H KTQD
Ni dung nguyn tc gii thiu v cc hnh vi gy phng hi n uy tn ngh
nghieeoj m kim ton vin khng nn thc hin nh: Gi h s ca khch hng; phn
bit chng tc, gii tnh; tm kim khch hng thong qua qung co theo cch la
gt, di tr 3. Quy nh v o c ngh nghip kim ton ca Php 3.1. Cc quy nh v
o c ngh nghip Hot ng kim ton c lp ca Php hnh thnh t s ra i ca Lut
Thng mi (1863) v Lut Cng ty (1867), trong hai lut ny cp n thut ng
kim ton, nhng vn cn rt hn ch. Mi n nm 1935, ngh kim ton mi bt u pht
trin khi Lut cng ty b sung nhng quy nh lm nn tng cho vic t chc ngh
nghip kim ton, vi quy nh cc cng ty nim yt phi b nhim cc kim ton vin
c nng lc kim ton bo co ti chnh. Lut cng ty nm 1935 yu cu cc cuc kim
ton theo lut nh phi c thc hin bi mt kim ton vien c nng lc nhm bo v
cho cc c ng v nhm tun th yu cu ca nh nc v Lut php. Trc y, yu cu duy
nht vi kim ton vin l h phi c lp vi ban gim c, nhng n nm 1935, Chnh
ph Php a ra mt s quy nh lin quan n tiu chun ca ngi hnh ngh, cng nh
a ra cc yu cu kiemr tra kin thc i vi ngi hnh ngh. Lut Cng ty cn a
ra mt s quy nh lin quan n o c ngh nghip nh: kim ton vin khng c nhn
bt c c n no t cng ty khch hng; kim ton vin khng c nm bt c chc v no
trong ban qun l hay l thnh vin trong ban lnh o cng ty c kim ton;
kim ton vin hay cng ty kim ton khng c thc hi kim ton cho cng ty khi
h hay gia nh h nm gi trn 10% quyn s hu trong cng ty c kim ton Tuy c
cc quy nh v kim ton rt sm nhng mi n nm 1988, Php mi xy dng c chun
mc o c mt cch y trn c s k tha cc quy nh c trc y. Chun mc ny cp y n
cc nguyn tc o c ngh nghip nhm nng cao s tn nhim ca cng chng vo ngh
nghip kim ton.Chuyn t chn 10 Kim ton 50A
Trng H KTQD
Chun mc o c ngh nghip kim ton ca Php do CNCC son tho. T khi ra i
(1988) n nay, chun mc c ngh nghip c chnh sa nhiu ln. Chun mc o c
ngh nghip gm 7 chng, vi 37 iu, trong cp ch yu n nhng vn nh : nguyn
tc cn bn, chun mc o c ngh nghip yu cu kim ton vin phi tun th lut
php v cc quy nh cng nh cc iu khon trong chun mc o c hin hnh v quy
nh v tnh trung thc, khch quan v nng lc chuyn mn, tnh c lp, mu thun
li ch, tnh ng nghip v tnh bo mt. C th, chun mc c chia thnh cc chng:
Chng I - Nhng nguyn tc cn bn Chng II iu cm, ri ro v cc bin php bo v
Chng III Chp nhn thc hin v duy tr hp ng kim ton Chng IV Kim ton cho
cng mt h thng Chng V Mi quan h c nhn, ti chnh v ngh nghip Chng VI
Gi ph Chng VII Qung co
Phn III : Cc quy nh o c ngh nghip kim ton ti Vit Nam v mt s gii
php hon thin cc quy nh1. Cc quy nh v o c ngh nghip kim ton ti Vit
nam u tin, iu 14 ca Quy ch Kim ton c lp (1994) quy nh kim ton vin
phi bo m trung thc, c lp, khch quan, cng bng v b mt s liu. Tip n vo
nm 1999, vn ny c c th hn trong chun mc kim ton Vit Nam s 200 Mc tiu
v nguyn tc c bn chi phi kim ton bo co ti chnh, bao gm by nguyn tc l
c lp Chnh trc Khch quan Nng lc
Chuyn t chn
11
Kim ton 50A
Trng H KTQD
chuyn mn v tnh thn trng Tnh bo mt T cch ngh nghip Tun th chun mc
chuyn mn. Sau vn o c ngh nghip tip tc c quy nh trong nhng vn bn khc
nh VSA 220, Ngh nh 105/2004/N-CP ngy 30/3/2004 ca Chnh ph v kim ton
c lp. Th nhng vn ny ch c quy nh y v ton din nht khi B ti chnh ban
hnh v cng b Chun mc o c ngh nghip k ton, kim ton theo quyt nh s
87/2005/Q-BTC ngy 1/12/2005 p dng cho tt c nhng ngi hnh ngh k ton v
kim ton. Chun mc do c ngh nghip k ton, kim ton gm hai phn chnh l
quy nh chung v ni dung chun mc. 1.1.Quy nh chung Mc ch: quy nh cc
nguyn tc, ni dung v hng dn p dng cc tiu chun o c ngh nghip ca ngi
hnh ngh k ton, kim ton vin hnh ngh v ngi lm k ton, kim ton trong cc
doanh nghip v t chc nhm m bo t c nhng tiu chun cao nht v trnh chuyn
mn, v mc hot ng v p ng c s quan tm ngy cng cao ca cng chng. Ni
dung: Chun mc quy nh mc ch, cc nguyn tc o c c bn; tiu chun o c p
dng chung cho tt c nhng ngi lm k ton v ngi lm kim ton; tiu chun o c
p dng ring cho kim ton vin hnh ngh, nhm kim ton v cng ty kim ton;
tiu chun o c p dng cho ngi c Chng ch kim ton vin hoc Chng ch hnh
ngh k ton lm vic trong cc doanh nghip, t chc. Phm vi p dng: Chun mc
ny p dng cho tt c ngi lm k ton v ngi lm kim ton, gm: Ngi lm k ton,
lm k ton trng, lm kim ton ni b trong cc doanh nghip v cc n v k ton
nh nc; nhng ngi c Chng ch kim ton vin hoc Chng ch hnh ngh k ton ang
lm k ton, lm k ton trng, kim ton ni b, ch doanh nghip hoc cng vic
khc trong cc doanh nghip, t chc; ngi c Chng ch kim ton vin hoc Chng
ch hnh ngh k ton ang ng k hnh ngh trong cc doanh nghip dch v k
Chuyn t chn
12
Kim ton 50A
Trng H KTQD
ton, kim ton; doanh nghip k ton, kim ton phi thc hin cc quy nh
ca Chun mc ny trong sut qu trnh hot ng. 1.2. Ni dung chun mc Phn A
p dng cho tt c ngi lm k ton v ngi lm kim ton Cch tip cn v nhn thc
Do mi trng lm vic v do bn cht ca tng dch v v cng vic c th khc nhau
nn cc nguy c i vi nhng ngi lm k ton v nhng ngi lm kim ton l khc
nhau, nn i hi phi p dng cc bin php bo v khc nhau. Cch tip cn v nhn
thc, m theo li ch ca cng chng c cao, i hi ngi lm k ton v ngi lm kim
ton phi xc nh, nh gi v x l cc nguy c e da s tun th cc nguyn tc c bn
ch khng ch n thun tun th cc quy nh mt cch my mc. Hai phn B v C ca
chun mc a ra cc v d vi mc ch minh ha phng thc p dng cch tip cn v
nhn thc. Nhng v d minh ha ny khng phi v cng khng c coi l ton b cc
trng hp to ra cc nguy c v s tun th cc nguyn tc c bn m ngi lm k ton
v ngi lm kim ton c th mc phi. Do vy, vic ngi lm k ton v ngi lm kim
ton ch lm theo nhng v d l khng y m phi tham chiu n khun kh ca tng
chun mc trong tng trng hp nht nh. Cc nguy c v bin php bo v Cc nguy
c th c th c cc loi nh: Nguy c do t li: Nguy c ny c th xy ra do vic
ngi lm k ton v ngi lm kim ton hoc thnh vin trong quan h gia nh rut
tht hay quan h gia nh trc tip ca ngi lm k ton v ngi lm kim ton c cc
li ch ti chnh hay li ch khc; Nguy c t kim tra: Nguy c ny c th xy ra
khi ngi lm k ton v ngi lm kim ton phi xem xt li cc nh gi trc y do
mnh chu trch nhim;
Chuyn t chn
13
Kim ton 50A
Trng H KTQD
Nguy c v s bo cha: Nguy c ny c th xy ra khi ngi lm k ton v ngi
lm kim ton ng h mt quan im hay kin ti mc m tnh khch quan c th b nh
hng; Nguy c t s quen thuc: Nguy c ny c th xy ra khi, do cc mi quan
h quen thuc m ngi lm k ton v ngi lm kim ton tr nn qu ng tnh i vi li
ch ca nhng ngi khc; v Nguy c b e da: Nguy c ny c th xy ra khi ngi
lm k ton v ngi lm kim ton c th b ngn cn khng c hnh ng mt cch khch
quan do cc e da (cc e da ny c th l c thc hoc do cm nhn thy). Tnh
chnh trc khch quan Chun mc nu r tnh chnh trc khng n thun ch tnh
trung thc m cn nhn mnh n s cng bng v s tn nhim. Nguyn tc v tnh khch
quan ni n ngha v ca tt c ngi lm k ton v ngi lm kim ton phi cng bng,
trung thc trong t tng v khng c xung t v li ch. Xung t v o c Trong
nn kinh t th trng, cng ngy cng c nhiu tnh hung c th dn n cc xung t
v li ch trong ngh nghip k ton, kim ton. Chng c th ny sinh t nhiu
con ng khc nhau, t nhng tnh hung kh x, khng quan trng cho n nhng
trng hp gian ln v vi phm php lut c bit nghim trng. Nng lc chuyn mn
v tnh thn trng Ngi lm k ton v ngi lm kim ton khng c th hin l c nhng
kh nng v kinh nghim m bn thn khng c. Ngoi ra, h cn phi duy tr kin
thc v nghip v chuyn mn t yu cu quy nh m bo cung cp dch v chuyn mn
tt nht cho khch hng hay ch doanh nghip v phi hnh ng ng mc, ph hp vi
cc chun mc v k thut v ngh nghip khi cung cp dch v chuyn nghip. Tnh
bo mt
Chuyn t chn
14
Kim ton 50A
Trng H KTQD
Ngi lm k ton v ngi lm kim ton c ngha v tn trng nguyn tc bo mt cc
thng tin v khch hng hoc ca ch doanh nghip thu c trong qu trnh tin
hnh cc hot ng chuyn nghip v phi tn trng nguyn tc bo mt ngay c trong
cc mi quan h gia nh v x hi tr khi thng tin cn c cung cp cho c quan
chc nng c lin quan hoc trch nhim ngh nghip hoc lut php yu cu phi bo
co. T vn thu hoc k khai thu Ngi lm k ton v ngi lm kim ton khi cung
cp dch v t vn thu c quyn xut gii php p dng cc lut thu c li nht cho
khch hng, hoc ch doanh nghip nhng nn ch r cho khch hng hoc ch doanh
nghip h nhn thc c rng vic k khai thu ng n l trch nhim ca khch hng
hoc ch doanh nghip. p dng chun mc o c ngh nghip cho cc hot ng chuyn
nghip xuyn quc gia Khi tiu chun o c ca Vit Nam khng cht ch bng chun
mc o c ca Lin on K ton quc t (IFAC) th phi p dng theo chun mc o c
ca IFAC. Khi tiu chun o c ca Vit Nam cht ch hn chun mc o c ca IFAC
th phi p dng theo chun mc o c ca Vit Nam. Khi tiu chun o c ca quc
gia m ngi lm k ton v ngi lm kim ton ca Vit Nam cung cp dch v chuyn
nghip cht ch hn c tiu chun o c ca Vit Nam v ca chun mc o c ca IFAC
th phi thc hin theo chun mc o c ca quc gia . Qung co Trong hot ng
tip th v qung b v doanh nghip v cng vic ca mnh, ngi lm k ton v ngi
lm kim ton khng c: s dng cc phng tin c th lm nh hng ti hnh nh v
danh ting ngh nghip; phng i v nhng cng vic h c th lm hoc dch v h c
th cung cp, cc bng cp hay kinh nghim ca h; v ni xu hoc a thng tin
sai v cng vic ca doanh nghip v ca ngi lm k ton, ngi lm kim ton
khc.
Chuyn t chn
15
Kim ton 50A
Trng H KTQD
Phn B p dng cho kim ton vin hnh ngh, nhm kim ton v cng ty kim
ton Tnh c lp c lp l nguyn tc hnh ngh c bn ca kim ton vin. Chun mc o
c ngh nghip k ton, kim ton yu cu mi kim ton vin hnh ngh v thnh vin
nhm kim ton cung cp dch v kim ton (dch v m bo), cng ty kim ton phi
c lp vi cc khch hng s dng dch v kim ton. Tnh c lp khng i hi ngi a
ra kin nh gi ngh nghip phi hon ton c lp v cc quan h kinh t, ti chnh
v cc mi quan h khc v cc thnh vin trong x hi u c mi quan h vi nhau.
Cc mi quan h v kinh t, ti chnh v cc quan h khc cn c nh gi tha ng
xem c nh hng n tnh c lp hay khng. Cu trc ca phn quy nh v tnh c lp,
gm: Cc nguy c nh hng n tnh c lp (t on 105 n on 110); cc bin php bo
v c th loi b hoc lm gim cc nguy c ny xung mc c th chp nhn c (t on
111 n on 120). Tnh c lp c nguy c b nh hng do t li, t kim tra, s bo
cha, quan h rut tht, quan h khc v s e da. Cc bin php bo v gm Cc bin
php bo v ca khch hng s dng dch v m bo; v Cc bin php bo v trong cc
quy nh v th tc ca cng ty kim ton. Kh nng chuyn mn v trch nhim khi s
dng chuyn gia khng phi l kim ton vin hnh ngh Cc kim ton vin hnh ngh
khng dc nhn thc hin cc dch v chuyn mn khi xt thy khng kh nng thc
hin tr khi c s gip c th tin hnh tt cc dch v . Nu khi hnh ngh, kim
ton vin khng c nng lc thc hin mt phn c th no ca dch v chuyn mn th h
cn phi s dng kin ca c chuyn gia nh kim ton vin khc, lut s, chuyn
vin k thut, k s, nh a cht ...Chuyn t chn 16 Kim ton 50A
Trng H KTQD
Ph dch v t vn Khi cung cp cc dch v t vn chuyn nghip cho khch
hng, kim ton vin hnh ngh phi c thi chnh trc, khch quan v tun theo
cc chun mc k thut chuyn mn i vi dch v cung cp, kim ton vin hnh ngh
c tr th lao. V li ch ca khch hng v kim ton vin, chun mc yu cu mc
ph, cc chi ph hon li v cc tha thun v vic pht hnh ha n cn c xc nh
trc, tt nht l bng vn bn trong hp ng kim ton k, trc khi bt u cng vic
trnh hiu nhm v ph. Hoa hng Theo php lut hin hnh, hot ng t vn k ton
kim ton khng c php nhn v tr hoa hng. V d kim ton vin hnh ngh v cng
ty kim ton khng c php tr hoa hng c c khch hng; khng c nhn hoa hng f
gii thiu khch hng cho bn th ba hoc gii thiu dch v ca cc kim ton vin
khc. Cc hot ng khng ph hp vi ngh nghip k ton, kim ton Mt kim ton
vin hnh ngh khng nn tham gia vo cc hot ng kinh doanh, ngh nghip hay
hot ng no khng ph hp vi ngh nghip k ton, kim ton v c th lm gim tnh
chnh trc, c lp, khch quan hoc danh ting ngh nghip v do khng ph hp
vi vic cung cp dch v chuyn mn. Tin ca khch hng Theo php lut hin
hnh, kim ton vin hnh ngh khng c php gi tin ca khch hng. Kim ton vin
thuc nhm cung cp dch v cho khch hng cng khng nn trc tip nhn tin ph
dch v do khch hng tr, tr khi c cng ty kim ton gii thiu bng vn bn,
lc ny cn phi g tin tch bit vi tin cc nhn v phi np ngay vo qu cho
cng ty kim ton. Quan h vi kim ton vin hnh ngh khc Khch hng c th yu
cu cn c cung cp cc dch v hoc lnh vc c th i hi k nng c bit v mong
mun hng u ca h l chn ng chuyn gia t vn chuyn nghip, nht l khi dch v
t vn cn k nng c bit. Do Chuyn t chn 17 Kim ton 50A
Trng H KTQD
kim ton vin hnh ngh khng nn tm cch gii hn s la chn t vn c bit ca
khch hng, nn khuyn khch khch hng lm nh vy. 1.3. Nhn xt nhng quy nh
v o c ngh nghip hin nay V chun mc o c ngh nghip Nhn chung, nhng ni
dung lin quan n o c ngh nghip ca Vit Nam ban hnh nm 2005 l ph hp vi
chun mc quc t do IFAC ban hnh nm 2001 v cc quc gia pht trin l Php v
Hoa K. Tuy nhin, cu trc ca chun mc hin hnh cha khoa hc v mt s ni
dung vn cha thay i cho ph hp vi s pht trin ca dch v m bo. Tuy nhin
vn cn c mt s hn ch. V hnh thc ban hnh chun mc Hnh thc ban hnh chun
mc cha ph hp vi c im ca nn kinh t Vit Nam. Bi l, cc quc gia pht
trin, tuy ngh nghip kim ton c b dy pht trin hng trm nm, nhng bn cnh
cc quy nh chung, h vn a ra nhng hng dn chi tit. Cn ti Vit Nam li ch
ban hnh chun mc o c m khng c hng dn, do vy vic p dng vo thc t l rt
kh khn. Kt cu ca chun mc o c ngh nghip Chun mc o c Vit Nam dc chia
theo b cc ba phn l hp l nhng tng phn trong chun mc o c ngh nghip li
c mt s ni dung cha hp l. Phn A p dng chung cho tt c nhng ngi lm kim
ton, c trnh by rt y v ni dung, nhng trnh by c nc im l: khng nh s th
t cc mc i vi cc ni dung khc nhau nn ngi c rt kh theo di ni dung.
Phn B p dng cho kim ton vin hnh ngh, nhm kim ton v cng ty kim ton,
phn ny tp trung qu nhiu vo tnh c lp; khng c mc ring nn kh theo di
ni dung. Ni dung chun mc o c ngh nghip Mt s ni dung ca chun mc o c
ngh nghip c khc bit vi Ngh nh 105, v d nh theo on 190 ca chun mc o
c, nu khch hng kim ton khn phi l cng ty nim yt trn th trng chng
khon th cng ty kim ton c th cung cp cc dch v k ton v chun mc cng c
nu ra nhng nguyChuyn t chn 18 Kim ton 50A
Trng H KTQD
c c th xy ra v bin php bo v. Cn vi khch hng kim ton l cng ty nim
yt trn th trng chng khon th cng ty kim ton khng c cung cp dch v k
ton, ghi s k ton, lp bo co ti chnh. Trong khi iu 27 Ngh nh 105 li
cho rng cng ty kim ton khng c thc hin kim ton trong trng hp ang
cung cp dch v ghi s k ton, lp bo co ti chnh, t vn qun l, t vn ti
chnh ... khng phn bit khch hng c l cng ty nim yt hay khng. Nh vy
chun mc o c v Ngh nh c nhng s khc bit, v v nguyn tc, chun mc c ban
hnh theo Quyt nh ca B Ti chnh nn c gi tr php l thp hn Ngh nh 105,
nn khi c khc bit phi tun theo Ngh nh 105. iu ny cn sm c khc phc v a
ra hng dn c th cc cng ty kim ton d dng thc thi.
2. Mt s gi php hon thin cc quy nh v o c ngh ngh nghip 2.1. Hon
thin chun mc o c ngh nghip V b cc hp l hn, cc phn ca chun mc nn c
chia thnh cc phn, mi phn c nh s th t d dng theo di v tra cu. V ni
dung C th b sung mt mc ring v vn b nhim kim ton vin v y l mt vn
quan trng i vi cng ty kim ton, nn cn c nhng hng dn c th. V vic chp
nhn khch hng, c th b sung mt s ni dung trc khi chp nhn khch hng nh:
vic chp nhn khch hng mi c to ra nguy c v vic khng tun th nhng nguyn
tc o c ngh nghip hay khng; xem bn thn cng ty kim ton c nng lc thc
hienj cuc kim ton hay khng; cn nh gi tnh trng yu ca cc nguy c v vic
khng tun th chun mc o c ngh nghip, t c cc bin php lm gim cc nguy c
xung mc c th chp nhn c, cn nu khng th lm gim cc nguy c th cng ty
kim ton khng nn chp nhn h ng kim ton.Chuyn t chn 19 Kim ton 50A
Trng H KTQD
Cn b sung thm cc quy nh gii quyt cc khc bit gia chun mc v quy nh
mang tnh php l. C th quy nh nh sau: khi xy ra nhng s khc bit gia
chun mc v cc quy nh php l, nu quy nh ca chun mc o c khng cht ch
bng, th cn tuaant h cc quy nh php l, ngc li, khi chun mc o c cht ch
hn th phi tun th cc quy nh trong chun mc o c.
Kt lunQu trnh hnh thnh nn kinh t th trng Vit Nam l mt qu trnh vn
dng sng to kinh nghim ca cc nc vo thc tin Vit Nam ph hp vi nh hng
ca ng v Nh nc. Xut pht t yu cu thc t, kim ton Vit Nam ra i nhm p ng
yu cu qun l nn kinh t th trng nh hng XHCN. T khi i vo hot ng n nay
kim ton Vit Nam gp phn to ln cho s pht trin ca t nc, dn khng nh c v
th quan trng ca mnh trong nn kinh t. Kim ton ra i nh mt tt yu khch
quan, cung cp dch v c cht lng cao cn phi gii quyt nhiu vn , trong o
c ngh nghip l mt trong nhng vn rt quan trng. Vic hon thin cc quy nh
o c ngh nghip cng nh tng cng gim st s tun th o c ngh nghip s gip
hot ng kim ton ngy cng i vo n np nhm gp phn nng cao cht lng hot ng
kim ton, tng cng tin cy ca cng chng vo ngh nghip kim ton. V vy vic
nghin cu, tm hiu v cc vn o c s gp phn a ra nhng nhn thc y v c s l
lunChuyn t chn 20 Kim ton 50A
Trng H KTQD
ln thc tin o c ngh nghip trn th gii, t c th xc lp cc quy nh mt
cch hon chnh cho hot ng kim ton ti VIt Nam.
Chuyn t chn
21
Kim ton 50A
