PHN 1: C S L LUN V XC LP MC TRNG YU V NH GI RI RO KIM TON TRONG GIAI ON LP K HOCH KIM TON BO CO TI CHNH I TNG QUAN V TRNG YU 1. Khi nim:

Theo chun mc kim toan Vit Nam (VSA) s 320 Tinh trong yu trong kim toan thi : Trng yu l thut ng dng th hin tm quan trng ca mt thng tin (mts liu k ton) trong bo co ti chnh. Thng tin c coi l trng yu c ngha l nu thiu thng tin hoc thiu tnhchnh xc ca thng tin s nh hng n cc quyt nh ca ngi s dng bo coti chnh. Mc trng yu tu thuc vo tm quan trng v tnh cht ca thng tin hay casai st c nh gi trong hon cnh c th. Mc trng yu l mt ngng, mt imchia ct ch khng phi l ni dung ca thng tin cn phi c. Tnh trng yu ca thngtin phi xem xt c trn phng din nh lng v nh tnh. Khi lp k hoch kimton, kim ton vin phi xc nh mc trng yu c th chp nhn c lm tiuchun pht hin ra nhng sai st trng yu v mt nh lng. Tuy nhin, nh ginhng sai st c coi l trng yu, kim ton vin cn phi xem xt c hai mt nh lng v nh tnh ca sai st

V d: Vic khng chp hnh ch k ton hin hnh cth c coi l sai st trng yu nu dn n vic trnh by sai cc ch tiu trn bo coti chnh lm cho ngi s dng thng tin ti chnh hiu sai bn cht ca vn ; hoctrong bo co ti chnh khng thuyt minh nhng vn c lin quan n hot ngkhng lin tc ca doanh nghip.

2. c im

V qui mNu mt nghip v, mt khon mc b sai phm c qui m ln n mc quytnh bn cht i tng kim ton th nghip v, khon mc c coi l trng yu.Ngc li, qui m sai phm cha ln lm thay i nhn thc v i tng kimton th khon mc, nghip v khng c coi l trng yu. Qui m ca trng yu khng th c coi l mt s tuyt i, bi v mt khonmc, nghip v c qui m nht nh, c th l trng yu i vi cng ty nh nhng likhng trng yu i vi cng ty ln. V th, tnh trng yu xt v mt qui m cn ct trong mi tng quan vi ton b i tng kim ton. Ngha l xem xt t l cakhon mc nghip v so vi mt c s tnh ton ty thuc vo c trng ca tng khchhng nh : tng ti sn, hay tng vn ch s hu, tng doanh thu hay li nhun trcthu. Vic xc nh trng yu v mt qui m khng phi d dng v vy c th xcnh ng ni dung kim ton trn phng din ny chng ta cn qun trit cc nguyntc c bn sau:

- Th nht, qui m trng yu phi c xc nh. l vic xc nh mc trngyu da trn i tng no( Bo co ti chnh, ton b ti liu k ton hay thc trng tichnh ni chung), khch th kim ton thuc lai hnh doanh nghip no ( sn xut, cng nng nghip, dch v, ngn hng, bo him, xy lp hay vn ti...). V mi ngnh,mi lnh vc c c nhng c trng ring do qui m trng yu l khc nhau.

- Th hai, qui m cc khon mc, nghip v khng ch xt bng mt con s tuyti m cn phi t trong mi tng quan vi cc i tng kim ton khc. V nhlng, l nhng t l ca cc khon mc, nghip v so vi mt c s tnh ton nh:tng ti sn, tng doanh thu, tng li nhun trc thu...

- Th ba, qui m trng yu cn ph thuc vo i tng v mc tiu ca cuckim ton l kim ton ti chnh, kim ton nghip v vi cc chc nng xc minh hayxc minh v t vn.

V bn chtKhi nim trng yu gn vi tnh h trng ca cc nghip v, khon mc. Thng thng,cc khon mc, nghip v c gian ln hoc cha ng kh nng gian ln th thng thngc coi l trng yu. Ngoi ra, cc sai st h trng cng c xem l trng yu cho dqui m nh. Mt s v d v cc sai lch sau y c anh gia la sai lch trong yu: Cc khon mc, nghip v c gian ln hoc c cha( kh nng gian ln:

- Cc nghip v u thu, giao thu v giao dch khng hp php v c th c s mc ni gia cc bn nhm thu li cho c nhn.

- Cc nghip v thanh l ti sn: c kh nng lin kt gia ngi tin hnh thanh l v ngi mua ti sn trong khi ti sn vn ang trong qu trnh s dng.

- Cc nghip v v tin mt: cc nghip v ny xy ra thng xuyn, tin mt li c c im gn nh, d bin th nn d xy ra gian ln.

- Cc nghip v v mua bn v thanh ton: doanh nghip v khch hng hoc nh cung cp c th mc ni vi nhau bo co sai v thc trng ti chnh ca mnh.

- Cc nghip v bt thng: cc nghip v ny t xy ra nhng chng li c nh hng trc tip n kt qu kinh doanh ca doanh nghip.

- Cc nghip v phn chia quyn li: cc nghip v lin quan n quyn li bao gi cng cha ng kh nng gian ln cao v hu nh bt c ai cng mun thu li cho bn thn mnh.

- Cc nghip v c b ngoi s sch: cc nghip v pht sinh u phi c ghi s, nu n v c b ngoi s sch y l mt biu hin ca gian ln.

- Cc nghip xy ra vo cui k k ton hoc thuc loi nghip v mi pht sinh. Thng thng, vo cui k k ton kt qu kinh doanh c nh mun hoc iu chnh mt s chnh lch tha, thiu k ton thng thay i cc bt ton hch ton. Do cc nghip v xy ra cui k c kh nng gian ln cao.

- Cc khon mc, chng t c sa cha. V cc sa cha ny c th lm sai lch cc thng tin ti chnh nh hng n Bo co ti chnh. - Cc nghip v vi phm nguyn tc k ton v php l ni chung: v n nh hng n s trung thc v tin cy ca nh qun l doanh nghip v cc c nhn c lin quan.

Cc khon mc, nghip v c sai st h trng thng do trnh , nng lc yu km v tnh cn trng ca nhn vin k ton thng bao gm:

Cc khon mc, nghip v c chnh lch so vi k trc

. - Cc khon mc c sai st lp li nhiu ln: cc sai st lp li nhiu ln cho d qui m nh cng gy ra mt s nghi ng ln v nng lc k ton cng nh vn xem xt qun l s sch khng cht ch. Hn na, tng cng cc sai st nh c th l mt sai st ln c nh hng ln n Bo co ti chnh. - Cc sai st c nh hng ti li nhun. - Cc khon mc, nghip v l u mi hoc lin quan n nhiu khon mc, nghip v khc. Ngoi ra, tnh trng yu cn c xem xt trong mi tng quan vi mt hocmt nhm sai phm. Nu nh mt sai phm c kim ton vin pht hin v c nhgi l khng trng yu, nhng nu kt hp vi mt s sai phm khc v to nn sai phmln c tnh trng yu th sai phm pht hin ny cng c coi l trng yu. Theo chunmc Kim ton Vit Nam s 320 Tnh trng yu trong kim ton: Kim ton vin cnxt ti kh nng c nhiu sai st l tng i nh nhng tng hp li c nh hng trngyu n Bo co ti chnh, nh: mt sai st trong th tc hch ton cui thng c th trthnh mt sai st trng yu, tim tng nu nh sai st c tip tc ti din vo mithng3. S cn thit phi thit lp mc trng yu

Trong kim ton bo co ti chnh, do s gii hn v thi gian cng nh chi phkim ton kim ton vin khng th kim tra ton b cc chng t, nghip v v ngay ckhi kim tra 100% chng t, nghip v th kim ton vin cng khng th pht hin cht cc sai phm do s hn ch v trnh ca mnh cng nh s c tnh che du ca nhqun l. V vy, nghin cu tnh trng yu c vai tr quan trng i vi vic lp k hochv thit k phng php kim ton vi cc mc ch c th l: c tnh mc sai stca BCTC c th chp nhn c. D kin hp l v tnh trng yu gip kim ton vinthu thp bng chng tng ng ph hp. Mc trng yu cng thp, ng ngha vi vici hi s chnh xc ca s liu trn BCTC cng cao, lc lng bng chng thu thps cng nhiu v ngc li. Ngoi ra, xc nh mc trng yu cn gip xc nh bn cht,thi gian v phm vi thi gian ca cc th nghim kim ton

4. C s xc lp mc trng yu

Trong bc lp k hoch kim ton, KTV cn xc lp mc trng yu cho tng thBCTC v mc trng yu cho tng khon mc t c th c tnh sai lch c thchp nhn c ca BCTC cng nh tng khon mc phc v cho vic kim tra chi tit. Mc trng yu cho tng th BCTC (PM) : c xc nh ty( thuc vo tng loihnh doanh nghip, thc trng hot ng ti chnh, mc ch ca ngi s dng thngtin. Kim ton vin thng cn c vo cc ch tiu ti chnh sau xc nh: - Doanh thu: c p dng khi n v cha c li n nh nhng c doanh thu n nh v doanh thu l mt trong nhng nhn t quan trng nh gi hiu qu hot ng. T l c cc cng ty kim ton la chn thng t 0.5%-3% doanh thu

- Li nhun trc thu: c p dng khi n v c li n nh. Li nhun l ch tiu c nhiu KTV la chn v l ch tiu c ng o ngi s dng bo co ti chnh quan tm, nht l c ng ca cc cng ty. T l c la chn thng t 5% - 10% li nhun trc thu.

- Tng ti sn : c p dng khi i vi cc cng ty c kh nng b ph sn, c l ly k ln so vi vn gp. Ngi s dng c th quan tm nhiu hn v kh nng thanh ton th vic s dng ch tiu tng ti sn l hp l. T l c la chn thng nm trong khong t 0.5%-1% tng ti sn.

- Vn ch s hu: c p dng khi n v mi thnh lp;doanh thu, li nhun cha c hoc c nhng cha n nh.T l c la chn t 1%-2% vn ch s hu. Mc trng yu phn( b cho tng khon mc: l mc sai lch ti a ca khon mc . Khi phn b mc trng yu cho tng khon mc KTV cn c vo phng php phn b ca cng ty mnh, kinh nghim ca KTV v khon mc , bn cht ca khon mc, cc nh gi v ri ro tim tng v ri ro kim sot cng nh thi gian v chi ph kim tra khon mc phn b cho hp l.

5. Quy trinh xc lp mc trng yuTrong giai oan lp k hoach kim toan Qui trnh nh gi trng yu trong giai oan lp k hoach c th hin qua s sau: Mc trong yu

Bc 1: c lng mc trng tinh ban u cho toan yu ban u cho ton b BCTC b BCTC

Bc 2: Phn b mc trng yu Mc sai sot chp nhn cho tng khon mc c cua tng khoan muc

5.1 c tnh ban u v mc trng yu i vi ton b BCTC (PM). Mc c lng ban u v trng yu cho tng th BCTC hay cn gi l mc trngyu k hoch l gi tr sai lch ti a c th c chp nhn, ngha l vi nhng sai lch(gian ln hoc sai st) nh hn hoc bng mc ny th khng c coi l trng yu v cth b qua. Mc ny c nh hng trc tip n vic xy dng k hoch kim ton, numc trng yu cng thp th mc sai st c th b qua cng nh. Do , KTV phi thitlp cc th tc kim ton nhiu hn, cn ly mu kim ton nhiu hn c th thu thp y bng chng lm gim sai lch tng th n bng hoc nh hn mc trng yu c thit lp. Mc trng yu c xc lp da trn ch tiu c la chn v t l tng ng vich tiu . C cc phng php xc nh mc trng yu cho tng th BCTC nh sau:

Phng php 1: mc trng yu c xc nh bng mt t l phn trm so vi chtiu c la chn. Theo phng php ny, mi cng ty kim ton s xy dng cho mnh mt mcc lng v cc t l thch hp. Di y l l bng hng dn ca VACPA i vivic tnh ton mc trng yu trn tng th BCTC: Bng 1: Bng hng dn ca VACPA i vi vic tnh ton mc trng yu C s c lng T l c lng Li nhun trc thu 5%-10% Doanh thu 0,5% -3% Tng ti sn 2% Vn ch s hu 2% Sau khi xc nh c s cho vic tnh ton mc trng yu, KTV cn c s iuchnh c s ny nu c cc khon mc, nghip v bt thng c th lm cho c s tnhton khng phn nh ng qui m ca khch hng. Mc ch ca vic iu chnh nynhm xc nh c mt c s phn nh ng qui m ca khch th kim ton, t xcnh mc trng yu thch hp. iu ny hon ton ph thuc vo xt on ca thnh vinban qun tr lin quan trc tip ti cuc kim ton. Thng thng, thn trng, KTVthng xc lp mc trng yu tng th ban u thp hn mc ch o chung ca cng ty.Vic thit lp mc trng yu tng th thp hn s ng ngha vi vic lm tng thm khilng cng vic kim ton, tng thm chi ph nhng iu li lm gim i mc riro kim ton v tng kh nng loi tr nhng sai phm c th mc phi ca KTV.

Phng php 2: mc trng yu c la chn t nhiu gi tr. Theo phng php ny, KTV s s dng cc ch tiu khc nhau trn bo co tichnh nhn vi cc t l tng ng, sau s xc nh mc trng yu bng cch chn sln nht, s nh nht hoc s bnh qun. V d minh ha: C s xc lp S liu trn BCTC (Triu VN) T l (%) S tin (Triu VN) Tng ti sn 40.000 2 800 Doanh thu thun 20.000 2 400 LN trc thu 3.000 10 300 Mc trng yu ca tng th BCTC c th c chn t: S nh nht: 200 (triu VN) S ln nht: 800 (triu VN) S bnh qun: 500 (triu VN) Thng thng, m bo nguyn tc thn trng KTV thng chn s nh nh nht,s bnh qun t khi dng s ln nht lm mc trng yu cho tng th5.2 Xc nh mc trng yu ban u cho cc khon mc trn BCTC Mc trng yu cho tng khon mc cn gi l sai st c th b qua i vi khonmc . KTV c th phn b mc trng yu tng th cho cc khon mc trn bngCKT v trn bng BCKQKD. Tuy nhin, gia bng CKT v bng BCKQKD c miquan h vi nhau, phn ln cc sai lch ca cc ch tiu trn bng CKT u nh hngtng ng n cc ch tiu trn bng BCKQKD (v theo nguyn tc ghi kp, hu ht ccnghip v kinh t pht sinh c lin quan n cc khon mc trn bng BCKQKD u linquan n cc khon mc trn Bng CKT). Hn na, cc ch tiu trn bng BCKQKDthc cht l ti sn ngun vn trn bng CKT do khng nht thit phi phn b mctrng yu cho cc khon mc trn bng BCKQKD. C 2 phng php xc nh mc trng yu cho tng khon mc nh sau:

Phng php 1: phn b mc trng yu cho tng khon mc theo( t trng gitr tng khon mc. Sau khi xc lp c mc trng yu ban u cho tng th BCTC, KTV tin hnhphn b mc c lng ny cho tng khon mc, tng b phn, tng ch tiu trn BCTC hnh thnh mc trng yu cho tng khon mc, tng b phn hay tng ch tiu. Gi trtrng yu dng phn b cho tng khon mc l mc trng yu thc hin MP (MPbng mt t l % no so vi PM). KTV tin hnh phn b mc trng yu cho tngkhon mc theo mc trng yu thc hin m bo nguyn tc thn trng rng tt ccc sai st c KTV pht hin v cc sai st khng c KTV pht hin khng vt qumc trng yu tng th (PM) xc nh. Vic phn b c lng ban u v tnh trngyu c thc hin theo hai chiu hng m cc gian ln v sai st c th xy ra. lsai lch do ghi khng (s liu trn BCTC ln hn thc t) v ghi thiu (s liu trn BCTCnh hn thc t). Mc trng yu phn b cho tng khon mc thng c thc hin trn nhng cs ch yu sau:

+ Cn c vo chnh sch phn b mc trng yu tng th cho tng khon mc trnBCTC. + Mc ri ro tim tng v ri ro kim sot m KTV nh gi s b cho khonmc. Nu mc ri ro tim tng v ri ro kim sot c nh gi l cao i vi mtkhon mc no th khon mc c phn b mc sai lch c th b qua l thp vngc li.

+ Kinh nghim ca KTV v nhng sai st v gian ln i vi khon mc .Chng hn, qua kim ton cc n v khc cng ngnh ngh hoc kt qu kim ton canm trc ch ra rng mt khon mc no t c sai lch th KTV s phn b mc sailch c th b qua ln v ngc li. +Chi ph kim ton cho tng khon mc. Nu khon mc no i hi vic thuthp bng chng tn nhiu chi ph hn th phn b mc sai lch c th b qua ln hn vngc li. u im ca phng php ny l gip KTV la chn nhng i tng kim trachi tit v la chn nhng phng php k thut kim tra ph hp. Sau khi kim tra, mctrng yu ca tng khon mc s l c s i chiu vi sai st d kin ca khon mc hnh thnh kt lun v khon mc c kim tra. Tuy nhin, phng php nycng c nhc im l vic phn b mc trng yu ph thuc rt ln vo tnh ch quanca KTV.

* Phng php2:Ly mc trng yu( ca tng th lm mc trng yu chung chott c cc khon mc trn BCTC Theo cch ny, KTV khng phn b mc trng yu cho tng khon mc m lymt mc trng yu chung cho tt c cc khon mc. Mc trng yu ny khc nhau tngcng ty kim ton. cng ty kim ton AAC, mc trng yu ny c gi l mc trngyu thc hin v c xc nh theo cng thc:

MP= (50%-75%) * PM

Nhc im ca phng php ny l mc trng yu ny c p dng chung thngnht cho tt c cc khon mc khc nhau. Do vy, tt c cc khon mc, mc d c s dhay bn cht khon mc khc nhau u c p dng mt mc trng yu chung thng nhtcho ton b cuc kim ton. chnh khng cnhng sai phm trng yu. Vi cch lp lun nh vy, ri ro kim ton c hiu l xcsut tn ti cc sai phm trng yu trn Bo co ti chnh m kim ton vin khng phthin c, nu kin sai lch v Bo co ti chnh c kim ton. Ri ro kim ton lun tn ti do nhng nguyn nhn sau:

- Trnh kh nng thc t ca kim ton vin.

- Gii hn v thi gian v chi ph kim ton.

- K thut chn mu trong kim ton.

- Gian ln kh pht hin hn sai st. Ngi s dng thng tin lun mong mun ri ro kim ton mc thp, t ihi kim ton vin phi n lc c mt mc ri ro kim ton mc chp nhn c.Nu kim ton vin mong mun c mt t l ri ro kim ton thp, ngha l kt lun cakim ton vin c tin cy cao, i hi kim ton vin phi thu thp lng bng chngnhiu hn v chi ph kim ton s cao hn. V th, mc ri ro kim ton cao hay thpquyt nh khi lng cng vic kim ton vin s tin hnh. Vic xc nh mc ri rokim ton mong mun thng da vo mc ca ngi s dng thng tin cng nhkh nng ti chnh ca khch hng.Thng thng mc ri ro kim ton mong mun lt 5%- 10%. Di y l th biu din mi quan h gia ri ro kim ton v chi phkim ton

PHN HAI: THC T VN CN TRNH BY VIT NAM2.1: Thc t hot ng kim ton ti Vit NamTrong nhng nm gn y, s vn hnh ca nn kinh t th trng bc l mt tri ca n, i hi chng ta phi c nhng nguyn tc, hnh thc v phng php qun l thch hp. Thc tin, sau gn 10 nm i mi, mt tri ca nn kinh t th trng ngy cng bc l su sc, ni cm v nhc nhi nht l nn tham nhng: vic lng ph ti sn quc gia c xu hng ngy cng gia tng, tnh trng trn thu, n ng v chim dng thu cn ph bin, nhiu hot ng ca Doanh nghip cn nm ngoi s kim sot ca Nh Nc, vic chi tiu ko hp l, chi sai mc ch, sai ch vn khng gim bt

p ng yu cu i hi ca thc tin,nhm tng cng s qun l ca Nh Nc trong vic qun l, s dng ngn sch v ti sn quc gia, Chnh ph ban hnh Ngh inh 70/CP ngy 11 thng 7 nm 1994 to lp c s php l cho kim ton ra i. Vic ra i ca kim ton l tt yu, l sn phm ca qu trnh i mi, qu trnh cng nghip ha, hin i ha Vit Nam hin nay v kim ton ngy cng t khng nh vai tr ca mnh trong vic xc minh v by t kin v thc trng hot ng cn c kim ton bng h thng phng php k thut ca kim ton chng t v kim ton ngoi chng t do cc kim ton vin c trnh nghip v tng xng thc hin trn c s h thng php l c hiu lc.Kim ton l mt hot ng c lp vi chc nng c bn l xc minh v by t kin thuyt phc to nim tin, p ng mong i ca nhng ngi quan tm thong qua kt lun kim ton i vi thc trng ti chnh ca n v. Trong khi hot ng ti chnh li cha ng nhiu mi quan h ht sc phc tp vi mc v phm vi biu hin khc nhauV vy, thc hin chc nng ca mnh, i hi kim ton phi hnh thnh mt phng php kim ton khoa hc v hon chnh sao cho pht huy ht ti a tnh thch ng linh ng, m ng v to iu kin cho mi cuc kim ton i ti kt qu mong i. Song nh chng ta bit, Vit Nam kim ton l mt lnh vc khoa hc cn nhiu mi m, qu trnh hnh thnh v pht trin ca n qu thc cha c s thc tin chng ta c th c kt, hnh thnh nn nhng k thut v phng php kim ton khoa hc hon chnh c chun ha tht y bng nhng m hnh v chng trnh c th. iu ny cng ni ln rng, khng th c mt h thng phng php kim ton mang tnh cht chun mc chung p dng c cho mi ni dung vs mi i tng kim ton c th m trong mi cuc kim ton c th i hi kim ton vin phi ht sc linh ng la chn nhng phng php kim ton ph hp trn tinh thn k tha kinh nghim v pht huy nng lc sng to thch ng vi tng hon cnh c th. Song vi kinh nghim cha nhiu, nhng cng khng nh tnh c lp ca kim ton Vit Nam c l lun v thc tin.CHNG II

THC TRNG V VIC VN DNG TNH TRNG YU TRONG KIM TON TI VIT NAM.I/Thc trng v vic vn dng tnh trng yu trong thc hin kim ton ti Vit Nam hin nay

nh gi c ton cnh v vn dng tnh trng yu trong hot ng kim ton ti Vit Nam hin nay, ly t liu kho st ti 15 cng ty kim ton.

1.Mc ch kho st Mc ch kho st nhm:

- Xc nh vic tun th cc chun mc kim ton, nht l vic tun th VSA 320 Tnh trng yu trong kim ton.

-Hiu chnh sch v trng yu ca cc cng ty kim ton c thit lp y trong ba giai on kim ton.

- Phng php xc lp mc trng yu v vn dng mc trng yu trong quy trnh kim ton.

3.Kt qu kho st :a/ Tnh hnh chung

Theo thng k ca Hi Kim ton vin hnh ngh Vit Nam (VACPA), tnh n ngy 20/3/2012, c nc c 152 cng ty kim ton ng k hnh ngh, thu ht gn 10.000 ngi lao ng, trong , c trn 1.400 kim ton vin.

Doanh thu ton ngnh lin tc tng trng. Nu nh nm 2009, doanh thu ton ngnh t 2.200 t ng, th n nm 2010, con s ny l 2.743 t ng v nm 2011 l 3.046 t ng. Trong nm 2011, c nc c thm 7 cng ty kim ton mi c thnh lp theo hnh thc cng ty TNHH 2 thnh vin; 43 cng ty kim ton c chp thun kim ton DN nim yt, cng ty i chng, so vi con s 35 cng ty trong nm 2010. n ht nm 2011, c trn 2.400 ngi c cp chng ch kim ton vin cp nh nc.

Thng qua hot ng dch v kim ton v t vn ti chnh, k ton, nhng nm qua, cc cng ty kim ton gp phn gip cng ng doanh nghip, cc d n quc t, nhiu c quan, n v s nghip nm bt c kp thi, y ch , chnh sch v ti chnh, loi b c chi ph bt hp l, to lp cc thng tin ti chnh tin cy.. Hot ng kim ton xc nh c v tr trong nn kinh t th trng, gp phn thc hin cng khai minh bch thng tin ti chnh, ngn nga v pht hin sai phm ti chnh, phc v cho cng tc qun l, iu hnh kinh t - ti chnh ca doanh nghip v Nh nc, to thm sc hp dn cho mi trng u t Vit Nam.

Tuy nhin, bn cnh nhng thnh qu t c, hot ng kim ton cng tn ti nhiu hn ch, bt cp. Vic tng trng v s lng cha i lin vi cht lng; nhiu cng ty kim ton lin tc thay i php nhn, nhn s kim ton vin cng dch chuyn v xo trn khng ngng. Vic tun th chun mc kim ton, chun mc k ton ca cc kim ton vin vn cn nhiu iu ng bn. Hin tng cnh tranh khng lnh mnh bng gi ph ko di trong nhiu nm khin cht lng kim ton c du hiu i xung, cha p ng c k vng ca cng chng cng nh ca cc cp qun l... Nhng hn ch, tn ti ny c phn tch l do hnh lang php l iu chnh hot ng kim ton khng cn sc bao qut ht mi vn cng nh thiu nhng ch ti x pht mang tnh rn e i vi nhng vi phm trong lnh vc ny. Ti Vit Nam, cc cng ty kim ton hng u th gii thnh lp ngay t nhng ngy u th trng ny hnh thnh v pht trin. Vi kinh nghim chuyn mn, quy trnh nghip v c tnh cch ton cu, c th ni cc th tc kim ton c thchin ti cc cng ty ny t trnh tin tin nht hin nay Khch hng ca cc cng ty ny hu ht l cc cng ty ln, cc tp on a quc gia nc ngoi c chinhnh ti Vit Nam. Chnh v th yu cu v chuyn mn nghip v kim ton l rt cao v iu kin trin khai vn dng ht cc tnh nng u vit ca quy trnh kim ton l kh thi v mang tnh hiu qu cao.

Mt iu kin thun li na h tr cho tnh chuyn nghip ti y l mc gi ph kim ton thc hin c rt cao, vt xa gi ph kim ton ca cc cng ty Vit Nam. Nguyn tc tng xng li ch, chi ph vn m bo cho cc cng ty ny trin khai ti a cc nghip v kim ton c th vn dng.

Thm vo , vi mc lng hp dn tr cho nhn vin, cc cng ty ny d dng thu ht phn ln cc sinh vin tr v gii, tt nghip t cc trng i hc kinh t, ti chnh Vit Nam. Chnh i ng nhn vin ni trn cng l mt iu kin ht sc thun li cho cng tc trin khai thc hin quy trnh kim ton tin tin c hiu qu v kh thi.

b/ Kt qu kho stV giai on vn dng tnh trng yu Tt c cc cng ty kim ton quc t u vn dng tnh trng yu trong kim ton xuyn sut qua ba giai on kim ton. Quy trnh vn dng tnh trng yu c thc hin thng qua phn mm kim ton v trnh by trn h s lm vic ca KTV. Ngoi ra, trong cc kha o to ni b, cc cng ty kim ton quc t u hng dn vn dng tnh trng yu c ba giai on, t khi lp k hoch kim ton, n giai on thc hin v hon thnh kim ton.

II/nh gi chung

1. Vic vn dng tnh trng yu cha ng u cc cng ty kim ton i vi cc cng ty kim ton quc t, c chnh sch v th tc vn dng tnh trng yu trong kim ton nghim ngt v rt chuyn nghip, hu ht cc cng ty ny u xy dng phng php tip cn tng khch hng c th v c chnh sch o to nhn vin mt cch chuyn nghip. Ti cc cng ty ny c s kim tra trong h thng ton cu v thng xuyn cp nht cng ngh kim ton, qun l quc t nn cht lng dch v kim ton v quy trnh v vn dng tnh trng yu rt tt.

i vi cc cng ty kim ton Vit Nam tin thn l doanh nghip Nh nc, c quy m trn trung bnh, l thnh vin ca cc hng kim ton quc t, nhn c sr gip ca cc tp on hng u th gii cho nn v quy trnh vn dng tnh trng yu c cp n trong qu trnh thc hin kim ton. Song, cc cng ty kim ton ny cha nhn thc c su sc vai tr vn dng trong qu trnh thc hin kim ton nn nhn chung cha theo kp quy trnh nghip v ca cc cng ty kim ton quc t. i vi cc cng ty c quy m nh, vic vn dng tnh trng yu cn t c quan tm, thm ch nhiu cng ty cha c chnh sch v quy trnh vn dng tnh trng yu trong kim ton.

2. Cha nhn thc y vai tr vn dng tnh trng yu trong kim ton Nhn chung, vic vn dng tnh trng yu ti cc cng ty kim ton Vit Nam c quy m trn trung bnh v nh cn kh ri rc, ch yu l do nhn thc cha y vai tr tnh trng yu. KTV v cng ty kim ton lun c thc rng, vn dng tnh trng yu khng ch gip cho KTV xc nh c ni dung, lch trnh, phm vi v trng tm ca cuc kim ton m cn to ra c s vng chc hnh thnh kin ca KTV trn bo co kim ton.

3. Vic vn dng tnh trng yu ti cc cng ty kim ton Vit Nam cn mang nng hnh thc

Cc cng ty kim ton Vit Nam c quy m trn trung bnh v nht l cc cng ty kim ton c quy m nh cn mang nng tnh hnh thc trong vic vn dng tnh trng yu trong quy trnh kim ton. Quy trnh nghip v cha t n trnh chuyn mn cao v cc quy trnh c thit lp nhm ph hp vi cc chun mc kim ton c ban hnh. Trong cc h s kim ton cha chng minh c cc c s m KTV la chn vn dng tnh trng yu trong kim ton.

Cho n nay, tuy cha xy ra ri ro, cha c tranh chp gia khch hng v cng ty kim ton nhng nguy c tim n v ri ro l c tht vi mc khc nhau tt c cc cng ty kim ton. H s kim ton l ti liu chng minh cht lng cng vic ni chung v cht lng vn dng tnh trng yu ni ring th hin trnh KTV ca nhiu cng ty cn yu. Do , khi xy ra kin tng, tranh chp th chc chn nhiu cng ty kim ton s c ri ro v phi gnh chu hu qu. iu s nh hng rt ln n cht lng dch v v uy tn ca ton ngnh kim ton Vit Nam.

CHNG III : NHNG U IM, TN TI V GII PHP NNG CAO VIC VN DNG TNH TRNG YU TRONG KIM TON

1, u im:

Gip cho cc kim ton vin c th t chc tt cng tc kim ton thng qua:

D kin c nhng khon mc trng yu xem xt s lng bng chng kim ton cn thu thp nhm m bo tin cy ca thng tin.

Xc nh c thi gian v phng php kim ton thch hp cho tng i tng kim ton.

2, Nhc im:

Rt kh xc nh c sai phm c trng yu hay ko nu n vt qua mt gii hn nht nh. Tuy nhin, trong kim ton, rt kh n nh mt con s c th v tm c cho tng ni dung kim ton, c bit khi c yu t tim n.

Kim ton vin ch nh gi trng yu mc tng i, ch khng tuyt i. y l vn ph thuc vo kh nng xt on v kinh nghim ca kim ton vin.

3, Gii php nng cao vic vn dng tnh trng yu trong kim ton

3.1: Nhng gii php mang tnh quy tc:

Cc gii php mang tnh nguyn tc l nhng gii php nhm nng cao cht lng hot ng kim ton v nng cao vic vn dng tnh trng yu trong kim ton. Thi gian qua, Nh nc ban hnh kh hon chnh h thng cc vn bn php l v qun l ti chnh, cc chun mc k ton, kim ton nhm to iu kin cho hot ng kim ton, t vn, ti chnh, k ton pht trin. Tuy nhin, vi s pht trin nn kinh t Vit Nam, h thng chun mc kim ton hin hnh bc l mt s khim khuyt. ng thi, h thng hnh lang php l vn cha hon chnh, ng b, mt s chun mc kim ton, k ton vn cha ban hnh, mt s chun mc ban hnh vn cn nhiu bt cp. Chnh v l , quan im ch o cho vic thit lp cc gii php l da trn nhng nh hng sau:

3.1.1: Lun cp nht chun mc kim ton cho ph hp thay ca nn kinh t:

Hin nay nn kinh t ton cu ang thay i nhanh chng, ngnh kim ton ang c s thay i su sc v mt nhn thc cng nh vn dng v cc quy trnh kim ton.

3.1.2. Cn ban hnh hng dn chi tit cc h thng chun mc kim ton Vit Nam, trong c hng dn cho chun mc v tnh trng yu Chun mc kim ton ch l nhng nguyn tc c bn v nghip v. c th p dng vo thc t, mt s chun mc phc tp cn c cc hng dn chi tit . Do vy, thc y s pht trin hot ng kim ton Vit Nam, B ti chnh cn ban hnh cc thng t hng dn chi tit chun mc kim ton Vit Nam v vn dng tnh trng yu trong kim ton ni ring cng nh vn khc ni chung.Do yu cu ca tnh cht chuyn mn ca ngnh ngh kim ton, cho nn vic son tho cc hng dn c th do hi ngh nghip m nhn hay Hip hi ngh nghip lm tham mu chnh, thng qua mt s chuyn gia u ngnh. Cc hng dn chi tit v nghip v nn ly kin t pha cc cng ty kim ton ti Vit Nam.

3.1.3. Cn chuyn giao mt s hot ng cho hi ngh nghip

Bn cnh cc cng vic trn, pht huy chc nng Hi ngh nghip, B ti chnh nn chuyn giao thm mt s cng vic khc nh: son tho cc hng dn cho cc chun mc kim ton, hng dn chun mc o c ngh nghip, gim st tun th o c ngh nghip, kim sot cht lng hot ng kim tonV lu di, khi Hi ngh nghip mnh, vic son tho chun mc kim ton c th Hi ngh nghip m nhn.

3.2. Gii php v pha nh nc

Trong thi gian ch i Hi ngh nghip m nhn chc nng son tho chun mc kim ton, trc mt Nh nc m c th l B Ti chnh cn thc hin cc gii php sau:

3.2.1. Hon thin chun mc VSA 320 Tnh trng yu trong kim ton Chun mc 320 ca Vit Nam ban hnh da trn tinh thn VSA 320 (1994) ca quc t. Do vy, n nay chun mc ny b l nhiu nhc im. Trong chun mc VSA 320 hin hnh, cha cp n ngi s dng BCTC, cng nh cha a ra cc hng dn s dng mt t l phn trm trn ch tiu c s m ngi s dng quan tm, cha c cc quy nh v thng bo cc sai lch cha iu chnh.Do vy, ph hp thng l quc t, cn hon thin VSA 320. C s hon thin chun mc ny l da vo d tho ln cui ca IAS 320 (2006). Cc ni dung cn iu chnh trong IAS 320 c th k ra bao gm.

3.2.2. V vn dng tnh trng yu trong quy trnh kim ton Chun mc VSA 320 khng cp n vic vn dng trng yu trong cc giai on ca cuc kim ton. y l mt ni dung kh quan trng, do vy cn b sung vo chun mc hin hnh m c th l

- Giai on lp k hoch kim ton, nh gi ban u v trng yu gip KTV

(1) xc nh phm vi v ni dung ca cc th tc nh gi ri ro

(2) xc nh v nh gi ri ro c sai lch trng yu

(3) xc nh ni dung, thi gian v phm vi ca cc th tc kim ton.

- Giai on thc hin kim ton, mc trng yu gip KTV

(1) la chn cc phn t trong th nghim c bn v KTV phi c thc xem xt li mc trng yu khi c nhng thng tin c th lm thay i nh gi ban u v mc trng yu

(2) xc nh ni dung, thi gian v phm vi ca cc th tc kim ton b sung.

- Giai on hon thnh kim ton, vn dng trng yu gip KTV

(1) nh gi nh hng ca cc sai lch cha iu chnh

(2) nh gi nh hng cuc kim ton n ton b BCTC pht hnh bo co kim ton thch hp.

3.2.3. Xy dng thm cc chun mc cn thiu v hiu nh cc chun mckim ton khc c lin quan n tnh trng yu Chun mc v tnh trng yu ni ring v chun mc kim ton khc ni chung t khi ban hnh n nay cha ln no c hiu nh. Chnh v vy, mt s chun mc kim ton bc l nhiu khim khuyt. Ngoi ra, cn mt s chun mc kim ton vn c cha ban hnh. Chnh v vy, cn xy dng thm cc chun mc cn thiu v hiu nh cc chun mc kim ton khc c lin quan n tnh trng yu

3.2.4. Ban hnh cc hng dn c th lin quan n chun mc VSA 320 Tnh trng yu trong kim ton

D ch trng ca B Ti chnh ti Quyt nh 47/2005/Q-BTC ngy 14/7/2005 l Chuyn giao cho Hi ngh nghip thc hin mt s ni dung cng vic qun l hnh ngh k ton, kim ton l mt quyt nh ng v ph hp vi xu th pht trin trn th gii. Th nhng, trong thc t Hi kim ton Vit Nam cn qu non tr, cha th thc hin tt cng vic son tho hng dn kim ton. Cho nn, trc mt gip cc cng ty kim ton c th vn dng tnh trng yu trong kim ton, B ti chnh nn ban hnh Hng dn kim ton trong thc hin hng dn v tnh trng yu trong kim ton.

V lu di, vic ban hnh cc hng dn ny s chuyn giao cho Hi ngh nghip. Hi kim ton vin hnh ngh Vit Nam da trn cc chun mc v cc thng l quc t c hng dn ph hp. Ngoi ra, cn nn da vo thng l ca cc quc gia nh Hoa K. Cc hng dn nn tp trung vo cc vn sau.

3.3. Cc gii php t pha cng ty kim ton nng cao cht lng kim ton ni chung v cht lng v quy trnh vn dng

tnh trng yu ni ring, trong cc cng ty kim ton cn thc hin cc yu cu sau

3.3.1. Quy nh bng vn bn hng dn v vic p dng tnh trng yu trongquy trnh kim ton v tng cng kim sot cht lng hot ng kim ton Cc cng ty kim ton cn ban hnh vn bn hng dn quy nh c th v vic p dng tnh trng yu trong quy trnh kim ton. Chnh sch ny phi c ph bin n ton b kim ton vin. Khi sot xt h s kim ton, cng ty cn xem xt vic p dng tnh trng yu trong quy trnh kim ton nhm m bo cht lng kim ton. Cn ch trng r sot vn trng yu trong cc khc bit kim ton cha iu chnh. Cc cp thc hin phi c s tun th nghim ngt quy trnh kim ton v cc cp ph duyt cn phi r sot k cc vn v tnh trng yu, xem xt v tnh hp l ca mc trng yu v tnh tun th quy trnh kim ton ca cc cp thc hin. Vic p dng quy nh ny nhm m bo c s vng chc cho cc cng vic kim ton, va to m bo cn thit cho trch nhim php l sau ny.

Tuy nhin, cn nhn thy rng quy nh ny s to ra p lc v cng vic kim ton, kim ton vin khng thi gian hon thnh ht tt c cc th tc kim ton c quy nh trong quy trnh kim ton, cng nh chng trnh kim ton nhng iu khng c ngha l khng cn tun th quy nh ny.

3.3.2. Cp nht chng trnh o to, hun luyn ni b nhm hng dn cho KTV thc hin vn dng tnh trng yu trong kim ton c bit cng ty kim ton Vit Nam

Kt qu kho st ti mt s cng ty kim ton cho thy, ti cc cng ty kim ton Vit Nam, vic xc nh mc trng yu phn ln c xem l cng vic ca cc KTV chnh. Mt tr l KTV phi mt 3-4 nm c th tr thnh KTV chnh, cho nn vic a ra hng dn chi tit nhm gip KTV tip cn tnh trng yu trong khi thc hin kim ton ti khon mc l bin php rt quan trng.

Bn cnh , cc bin php khc cn quan tm cn l:

- Cng ty kim ton cn c cc lp hun luyn, o to ni b v tnh trng yu nhm gip cho cng vic kim ton tr nn thun li v to nn mt thc ngh nghip ca cc tr l KTV.

- Cn tng cng pht trin ngun nhn lc nhm nng cao trnh chuyn mn vk nng qun l cho i ng KTV thng qua chnh sch tuyn dng, o to, hunluyn nhn vin kim ton.

- Cn thit k quy trnh kim sot cht lng nhm nng cao cht lng dch v cung cp v hn ch ri ro ngh nghip. Trong , cn thit k cht ch quy tnh kim sot tnh trng yu.

- Cn thit k quy trnh kim ton theo tng loi khch hng, trong nhn mnh n vic vn dng tnh trng yu trong kim ton a ra c s vng chc cho kin ca KTV nhm nng cao cht lng dch v cung cp ca cng ty kim ton.

3.3.3. Nng cao nng lc chuyn mn cho KTV Cht lng kim ton lun c i km vi cht lng ca KTV, mun pht trin ngh nghip kim ton ni chung v pht trin vic vn dng tnh trng yu ni ring lun i hi i ng KTV chuyn nghip v gii nghip v.

Cc KTV lun c thc nng cao nng lc chuyn mn, trau di kin thc v kinh nghim, lun tun th cc quy nh cng ty kim ton v quy nh hin hnh.

Theo thng k ca VACPA trong nm 2006, c nc c 1.300 ngi c cp chng ch kim ton vin. Trong s c chng ch KTV lm vic trong cc cng ty kim ton l 883 ngi. Trong cc KTV ngi Vit Nam c 59 ngi t trnh v c cp chng ch kim ton vin quc t.

Thc t trn cho thy, d ngnh ngh kim ton ang pht trin, Nh nc ang to mi iu kin cho ngnh hot ng, nhng vi s lng KTV qu t ang lm vic ti cc cng ty kim ton, nht l cc nhn vin c trnh cao s lm cht lng hot ng ca cc cng ty ny cha m bo

3.4. Cc gii php khc

thc hin cc gii php nhm h tr vn dng tnh trng yu vo hot ng kim ton, chng ti c mt s kin ngh i vi B ti chnh, Hi kim ton vin hnh ngh Vit Nam di y.

3.4.1. i vi B ti chnh

Cn m rng quan h hp tc vi cc nc trn th gii v lnh vc kim ton nhm nghin cu, hc tp kinh nghim qun l Nh nc v hot ng kim ton. m nhn cng vic mang tnh chin lc nhm hng hot ng kim ton i vo chuyn nghip, dnh thi gian nghin cu cc chnh sch pht trin ngnh kim ton hn l thc hin nhng cng vic qun l ngh nghip ca VACPA. Ban hnh ngay cc hng dn kim ton thc hin cng tc kim ton theo ng yu cu ca chun mc trong cc cng ty kim ton.

3.4.2. i vi Hi kim ton vin hnh ngh Vit Nam m nhn chc nng m B ti chnh chuyn giao, hi ngh nghip cn:

Nghin cu hon thin cu t chc ca Hi Kim ton vin hnh ngh, sao cho Hi phi l mt t chc t qun

Xy dng ti liu hng dn c th lm c s thc hin kim ton v kim sot cht lng dch v kim ton, lp k hoch v thc hin k hoch kim tra hng nm.Cc hi vin ph trch phi l nhng chuyn vin c chuyn mn nghip v c chng ch kim ton vin, chng ch hnh ngh k ton hoc chng ch hnh ngh k ton hay kim ton ca quc t c B Ti chnh tha nhn, c kinh nghim thc t trong hot ng dch v k ton, kim ton v c tm huyt cho s pht trin ngh nghip.

Cn chun b i ng cn b tip nhn cc ni dung chuyn giao t B ti chnh v qun l ngh nghipTng cng hp tc vi cc Hip hi c uy tn trn th gii v kim ton nh hi k ton vin cng chng Anh Quc (ACCA), Hi k ton vin cng chng Hoa K (AICPA), hc tp kinh nghim v qun l v o to. Son tho, ban hnh ni dung o to v cp chng ch KTV theo tiu chun quc t nhm nng cao trnh KTV trong thi gian ti v t , tin ti t c s tha nhn ca quc t v gi tr chng ch KTV Vit Nam.

Cn nghin cu cc chun mc kim ton quc t sa i, kin ngh B ti chnh sa i, b sung cc chun mc kim ton Vit Nam sao cho ph hp vi nhng thng l quc t.

M cc kha o to nghip v kim ton, khi tt nghip kha o to c th hnh ngh kim ton ti cc cng ty kim ton c uy tn.

Tm li, nng cao hiu qu vic vn dng tnh trng yu trong kim ton ring v gp phn nng cao hiu qu kim sot hot ng kim ton ni chung, cc cng ty kim ton, B ti chnh cng nh Hi ngh nghip nn phi hp vi nhau cng thc hin nhm to ra mt s kt ni trong vic vn dng tnh trng yu trong kim ton ti Vit Nam.

21Bi Tp Nhm Mn Kim Ton Cn Bn