🔙 Quay lại trang tải sách pdf ebook Giáo Trình Lý Thuyết Kiểm Toán Ebooks Nhóm Zalo HOC VIEN TAl CHl'NH ■ ■ Chu bien: TS. Nguyen Viet Lai Ths. Dau Ngoc Chau GIAO TRINH LY THUYET KIEM TOAN (Tai ban Ian thti hai) NHA XU AT BAN TAl CHINH Ha Noi - 2009 Chuang 1: Nhung van de co ban cua kiem toan Chifong 1 NHONG VAN DE CO BAN CUA KIEM TOAN 1.1. KHAINIEM KIEM TOAN Nhieu nha nghien ciiu lich sti cho r&ng kiem toan ra ddi tuf thdi La Ma co dai vao the ky thii III trufdc Cong Nguyen. Chi'nh vi vay, kiem toan co goc tCf La tinh "Audit", nguyen ban la "Audire", gin lien vdi nen van minh cua Ai Cap va La Ma co dai. Tuy kiem toan ra ddi da hdn 2000 nam qua, nhutng no cung chi phat trien manh me tCf giijfa the ky XIX. Tijf "Audire" co nghia la nghe. Hinh anh kiem toan co dien thtfdng diiOc tien hanh bang cach ngifdi ghi chep ve tai san doc to len cho mot ben doc lap "nghe" roi sau do chap nhan thong qua viec chiing thUc. (3 Viet Nam, thuat ngvif "Kiem toan" xuat hien trcl lai va duoc dung nhieu tu: nhQng nam dau cua thap ky 90. TrU6c nam 1975, 6 mien Nam Viet Nam da co hoat dong cua cac cong ty kiem toan ni*6c ngoai. Cho den nay d Viet Nam cung nhuf tren the gidi con ton tai nhieu cach hieu khac nhau ve kiem toan. Tuy nhien quan niem ve kiem toan dUdc chap nhan pho bien hien nay la: "Kiem toan la qua trinh cac kiem toan vien (KTV) doc lap va co nang liic tien hanh thu thap va danh gid cac bang chiing ve cac thong tin diiOc kiem toan nham xac nhan va bao cao ve miic do p h u hap giita cac thong tin nay vdi cac chuan mile da duefe th iet lap Hoc vien Tai chinh 5 GIAO TRiNH LY THUYET KIEM TOAN Cac thuat ngii trong dinh nghia nay dUdc hieu nhu sau: Cac KTV doc lap va co nang Lite: Ti'nh doc lap giup cho KTV trong qua trinh tu duy, lap ke hoach kiem toan va thUc hien kiem toan khong bi anh hudng va chi phoi bdi bat cii yeu to nao co the dan den lam lech lac ket qua kiem toan. Bieu hien cua stf doc lap cu the la doc lap ve chuyen mon, doc lap ve kinh te va doc lap trong cac mol quan he gia dinh. Doc lap ve mat chuyen mon dude the hien: trong hoat dong kiem toan, KTV chi tuan theo chuan mUc chuyen mon va luat phap, khong de bi chi phoi bdi nhufng tac dong khac. Tuy theo noi dung va tinh chat cua moi loai kiem toan cu the khac nhau ma mile do doc lap co the dude doi hoi khac nhau, tuy nhien yeu cau ve doc lap la doi hoi thiet yeu doi vdi moi loai KTV va to chiic ’kiem toan. Neu doc lap la dieu kien can thi nang luc cua KTV la dieu kien du de dam bao cho cuoc kiem toan dude thuc hien thanh ccng. Nang luc kiem tean gom nhting yeu to, ky nang, pham chat ve chuyen mon nghiep vu ma ngifdi KTV can phai c6 de to chvlc va thiic hien dUdc cuoc kiem toan co hieu qua. Thu thap va danh gia cac bang chting: Bang chifng kiem toan la cac loai tai lieu, thong tin ma cac KTV sU dung de phan tlch, xem xet va dUa ra ket luan tren do. Qua trinh kiem toan thde chat la qua trinh cac KTV ap dung cac phtfdng phap ky thuat kiem toan de thu thap va danh gia cac bang chting kiem toan lam cd sd cho cac y kien nhan xet cua ho. Cac thong tin *ii(3c kiem toan: Do la nhiJng thong tin da co sin nguon bSng Ting cho kiem toan va co can c\3 lam cd sd 9 O chd viec danh gia thong tin. Thdng tin dude kiem toan co the la 9 nhOng thong tin dtfdc lUdng hoa hoac nhGng thong tin co the so 6 Hoc vien Tai chrnh Chuang 1: Nhung van de co ban cua kiem toan sanh, doi chieu hay kiem tra lai dUOc; co the la nhufng thong tin tai chinh hoac thong tin phi tai chi'nh. Cac chuan miCc da ditdc xay diing va thiet lap: Cac chuan mUc la co so, la “thudc do” de danh gia cac thong tin trong qua trinh kiem toan. Cac chuan mUc nay rat phong’phu va da dang ry tuy thuoc vao tUng loai kiem toan, nhu quy dinh trong cac van ban phap quy, cac tieu chuan dinh mUc cho cac linh vUc khac nhau, cac chuan mUc ke toan cua moi quoc gia... tuy tUng loai kiem toan ma sU dung cac chuan mUc nay cho phu hop, nhung cac chuan mUc nay luon luon phai la cac chuan mUc co hieu luc cho cuoc kiem toan do. Dctn ui di/ctc kiem toan: Day co the la mot to chCtc phap nhan (mot doanh nghiep Nha nude, cong ty co phan, mot doanh nghiep tu nhan), hoac khong co tu cach phap nhan (mot phan xUdng, to doi hoac mot ca nhan). Bao cao ket qua: Day la cong viec cuoi cung ciia mot cuoc kiem toan, the hien y kien nhan xet ket luan cua KTV va cung cap thong tin cho ngiioi doc, ngtfdi sii dung ve miic do tUdng quan va phu hop giiia cac thong tin cua mot defn vi vdi cac chuan mtfc da duoc xay dung. Ve hinh thiic, bao cao kiem toan co the khac nhau va co the thay doi tti loai bao cao phtic tap b&ng van ban den bao cao bSng mieng khi kiem toan phuc vu cho mot ngUdi nao do. ✓ 9 9 t , 9 Nhu vay, thUc chat cua kiem toan noi chung la viec kiem tra va cho y kien nhan xet ve mUc do phu hdp cua thong tin duqc kiem toan so vdi cac tieu chuan, chuan mUc cua thong tin da dUdc thiet lap; viec kiem tra nay dUdc thUc hien bdi ngUdi doc lap va cd nang luc. Noi cach khac, hoat dong kiem toan la hoat dong tham dinh thong tin cua kiem toan vien. Hoc vif n Tai chinh 7 as=GIAO TRINH LY THUYET KIEM TOAN 1.2. QUA TRiNH RA DOI, PHAT TRIEN VA SI/ CANTHIET KHACH QUAN CUA KIEM TOAN TRONG NEN KINH TE THI TRUONG 1.2.1. Qua trin h ra dcfi va p h at trie n cua kiem to an Theo y kien cua nhieu nha nghien ciiu lich sii, kiem toan ra doi vao khoang the ky thii ba trade Cong nguyen, gan lien vdi nen van minh Ai Cap va La Ma co dai. (3 thdi ky dau, kiem toan chi mdi d mtic d6 sd khai, thUdng dtfdc goi la kiem toan co dien. Bieu hien cua hoat dong kiem toan cd dien la nhOng ngUdi lam c6ng ta'c ke toan doc to nhufng so lieu, tai lieu cho mot ben doc lap nghe va sau do chiing thUc. Vi vay, tu: “Audit” (co nghla la “kiem toan”) trong tieng Anh co goc tijf cum tu1 La tinh “Audire” (co nghia la “nghe”). Cung vdi sil phat trien cua xa hoi va sU phat trien cua ke toan la sii phat trien khong ngUng cua cac cong cu kiem soat ve ke toan. C) dau co hoat dong cua con ngUdi, d do co hoat dong kiem tra, kiem soat. C) dau co ke toan, d do co kiem tra ke toan. Kiem tra ke toan phat trien tti thap den cao. Khi xa hoi phat trien, xuat hien cua cai du thifa, hoat dong ke toan ngay cang dUdc md rong va ngay mot phtic tap thi viec kiem tra, kiem soat ve ke toan va tai chinh cang dUdc quan tam vdi miic do cao hdn. Tti thdi ky : Ma cd dai vao the ky thii III trUdc cong nguyen, kiem tra ke toan va tai chinh chi mdi d miic do ddn gian, nhlm muc dich phuc vu cho viec quan ly tai san cua cac 8 Hoc vien Tai chinh Chuong 1: Nhung van de co ban cua kiem toan nha buon, cua giai cap cam quyen va tang ldp dai dia chu quy toe. Den thdi ky cach mang cong nghiep bung no d Chau Au, xuat hien nhieu thanh phan kinh te, keo theo sU ra ddi nhieu loai hinh doanh nghiep khac nhau. Cung vdi sU phat trien cua thi trUdng, sU tich tu, tap trung tu ban da lam chd sU phat trien cua cac ddanh nghiep va cac tap doan ngay cang md rong. Su tach rdi giuta quyen sd hUu cua ong chu va ngUdi quan ly, ngUdi lam c6ng ngay cang xa, da dat ra chd cac eng chu mot cach thUc kiem soat mdi. Phai dUa vao sU kiem tra cua nhufng ngUdi chuyen nghiep hay nhiing KTV ben ngoai. Viec kiem tra di dan tit viec kiem tra ghi chep ke toan den tuan thu. quy dinh cua phap luat va mai den nhung thap nien 80, kiem toan hoat dong bat dau dUdc hinh thanh va phat trien, nhufng hien nay da trd thanh linh vUc trung tam cua kiem toan noi chung, dac biet la kiem toan Nha nUdc va kiem toan noi bo. Vao nhufng nam 30 cua the ky 20, tit viec pha san cua hang loat cac to chUc tai chinh va sU khiing hoang kinh te tren the gidi da boc lo ro nhiing han che cua kiem1 tra ke toan, sU *1 / #| kiem tra tren cung mot he thong. Chinh tit day, viec kiem tra ke toan buoc phai diidc chuyen sang m6t giai ddan mdi, yeu cau kiem tra ke toan mot cach doc lap da dtfdc dat ra. C) Hoa Ky sau khung hoang ve tai chinh vao nhufng nam 1929, den nam 1934 Uy ban bao ve va trao doi tien te (SEC) da xay dung va ban hanh quy che ve KTV ben ngoai. Dong thdi, trUdng dao tao ke toan vien cong chUng cua Hoa Ky (AICPA) da in ra mau chuan dau tien ve bao cao kiem toan tai khoan cua cac cong ty. Cung trong giai doan nay, d cac to chUc kinh doanh, cac doanh nghiep da bat dau xuat hien va phat trien chUc nang Hoc vif n Tai chinh 9 GIAO TRiNH LY THUYET KIEM TOAN •) 9 kiem tra mot cach doc lap trong noi bo vdi ten goi la kiem toan noi bo. Nam 1941 Vien kiem toan noi bo Hoa Ky (IIA) dUdc thanh lap, da di vao hoat dong va dao tao cac KTV noi bo. Dong thdi, Vien da xay dung va ban hanh he thong chuan mUc kiem toan noi bo Hoa Ky vao nam 1978. Tai Phap, viec kiem tra mot cach doc lap cua nhufng ngUdi chuyen nghiep ben ngoai da dUdc xac lap va thong qua bdi dao luat ve cac cong ty thUdng mai ngay 24/07/1966. Dong thdi, kiem toan noi bo d Phap cung da dUdc hinh thanh chinh thUc vao nhufng nam 60 the ky 20 d nhufng cong ty con thuoc tap doan ngoai quoc. Den 1965 Hoi KTV noi bo cua Phap dUdc thanh lap va sau nay phat trien trd thanh Vien KTV n6i bd cua Phap vao nam 1973. Kiem toan ra ddi va phat trien la mot tat yeu khach quan do yeu cau quan ly va phuc vu cho quan ly nh&m cung cap thong tin trung thUc, tin cay cho moi doi tUdng cd quan tarn tren thi trUdng. 6 giai doan dau, khi mdi hinh thanh, kiem toan doc lap dUdc bieu hien thong qua viec cung cap dich vu kiem toan cua mot hoac mot nhom KTV hoac cua mot v&n phong kiem toan doc lap rieng biet. Mo hinh nay den nay v^n dang dUdc duy tri va vin phat huy hieu qua d mot so" nUdc tren the gidi. Tuy nhien, trong xu hudng hoi nhap kinh te quoc te hien nay, mo hinh nay boc lo nhieu han che ve kha nang carih tranh, nen no dang dan dan chuyen sang sap nhap de hinh thanh cac to chUc, tap doan ldn, cd du tiem luc ve tai chinh va sUc manh de canh tranh trong tUdng lai va sin sang dap Ung moi nhu cau cua nen kinh te thi trUdng. Dien hinh la bon cong ty kiem toan tam cd 10 Hoc vif n Tai chinh Chuong 1: Nhung van de co ban cua kiem toan quoc te (the Big Four) nhii: KPMG Peat Marwick (My); Ernst and Young (My); Pricewaterhouse Cooper (Anh) va Deloitte Touche Tohmatsu International (My). Moi cong ty nay deu co tren 13.000 nhan vien, dat van phong tren 110 quoc gia triic tiep canh tranh vdi cac cong ty khu vtfc va cong ty noi dia. Ve quy trinh va phiidng phap ki thuat kiem toan cung co v 9 9 9 0 9 nhieu sii thay doi va phat trien: tti viec kiem toan co dien theo chu quan chuyen sang xay dung thanh quy trinh kiem toan 9 9 9 chat che; tif viec kiem toan toan dien chuyen sang kiem toan chon mlu; tii viec kiem toan toan bo so' lieu da biet diia vao he thong kiem soat noi bo de thiic hien kiem toan va danh gia anh htfdng cua no den khdi ltidng cong viec kiem toan va ap dung phiidng phap kiem toan cu the; tuf sii xet doan cam tinh chu quan sang xet doan nghe nghiep, khach quan; tii viec sii dung bang chiing co gia tri phap ly sang sii dung bang chiing co siic thuvet phuc; tu1 viec kiem toan trong chiing tif den kiem toan ngoai chiing tii; tii so ke toan den thiic te hoat dong cua ddn vi; tii kiem tdan trong noi bo ddn vi den kiem toan ngoai ddn vi co lien quan; tit viec kiem toan thu cong den kiem toan trong dieu kien ap dung may vi tinh, khi ke toan da thiic hien trong moi trUdng tin hoc. Ve pham vi kiem toan cung diidc md rong tU viec lay trqng tam cua kiem toan la cac bao cao tai chinh (BCTC) chuyen dan sang lay trong tam la kiem toan hoat dong nhSm danh gia tinh hieu luc, hieu qua cua hoat dong; Chiic nang kiem toan cung diidc chuyen dan tii tap trung kiem tra xac nhan chuyen dan sang tap trung vao ttf van trinh bay y kien trong tiidng lai. Hoc vien Tai chinh 11 GIAO TRINH LY THUYET KIEM TOAN Triidc 1975, d mien Nam niidc ta da c6 hoat dong kiem toan cua cac cong ty kiem toan doc lap diidi che do Viet Nam cong hoa thdi My Diem. Sau khi niidc ta chuyen doi cd che quan ty (nam 1986) tii ke hoach hoa tap trung sang cd che thi trUdng thed dinh hiidng Xa hoi chu nghia, ngay 13/05/1991 C6ng ty kiem tdan Viet Nam diidc thanh lap lay ten la VACO vdi 13 nhan vien. Den nay Viet Nam da c6 hdn 100 C6ng ty kiem toan vdi hdn 1.000 KTV. Hoat dong kiem toan doc lap diidc phat trien dan va ngay cang md rpng, tCr so' khach the dtfdc kiem tean bat buoc nho hep theo Nghi dinh 07/1994/CP ngay 29/01/1994 cua Chinh phu, den nay theo Nghi dinh 105 /2004/CP ngay 30/3/2004 thi khach the kiem toan doc lap bat buoc da diidc md rong them nhieu linh ') viic vdi doanh thu ngay cang cao, ngay cang khang dinh diidc vi trf, vai tro to ldn cua n6 trdng cd che thi triidng. Den ngay 11/07/1994 Nghi dinh so' 70/1994/ND-CP cua Chinh phu thanh lap co quan kiem toan Nha ntfdc thuoc Chinh phu (nay da chuyen len Quoc hoi) va den 28/10/1997 xay diing ban hanh quy che kiem toan noi bo ap dung cho cac doanh nghiep Nha midc. 1.2.2. Stf can thiet khach quan cua kiem toan trongnen kinh te thi trtfofng Kiem toan ra ddi, phat trien do yeu cau quan ly va phuc vu cho quan ly. Kiem toan la mot cong cu quan ly phat trien tCt thap den cao, gSn lien vdi hoat dong kinh te cua con ngiidi. Tii khi ke toan ra ddi, cdn ngiidi da biet khai thac cong cu ke toan vao quan ly kinh te. Ke toan la mot cong cu quan ly tat yeu khach quan trong he thong cong cu quan ly cua con ngiidi. 12 Hoc vi£n Tai chinh Chuang 1: Nhung van de co ban cua kiem toan Ke toan cung cap thong tin kinh te phuc vu quan ly. Xa hoi cang phat trien, thong tin ke toan ngay cang diidc md rong, da dang, phiic tap va chufa dung nhieu rui ro. Dong thdi xuat hien cang nhieu doi tUdng quan tam va sii dung cac thdng tin ke toan. Cac doi tifdng quan tam den thong tin kinh te ngay cang diidc md r6ng phdng phu va da dang nhii Nha niidc, chu doanh nghiep, cd dong, nha dau tu, ngan hang, cac to chiic tai chinh tin dung, ngtfdi ban, ngiidi mua, ngiidi lad dong,... Xa hoi cang phat trien, nen kinh te thi trUdng cang phiic tap, thdng tin kinh te cang co nguy cd chiia dung nhieu rui rd, sai lech, thieu tin cay. ThUc trang nay xuat phat tii nhufng nguyen nhan sau: # Thii nhat: Khdang cach ldn giufa ngiidi sii dung thdng tin va ngiidi cung cap thong tin va sii dieu chinh thong tin co ldi chd ngiidi cung cap thong tin. Xa hdi cang phat trien se keo theo hoat dong kinh te ngay cang phat trien, md rong va da dang. Stf tach biet giila quyen sd hufu va quyen sii dung tai san ngay cang tang, cac thong tin diidc cung cap co nguy cd ngay cang bi hdp phap hoa va thanh tich hoa co ldi cho ngiidi cung cap thong tin. Thii hai: Khoi liidng thong tin qua nhieu. Xa hoi cang phat trien, thong tin cang phong phu, da dang vdi khoi lufdng cang nhieu, kha nang chiia dung nhting thdng tin sai lech trong nhufng thdng tin dung dan ngay cang tang. Thu ba: Tinh phiic tap cua thong tin va nghiep vu kinh te ngay cang tang. Xa hoi cang phat trien, hoat dong cang da dang, cac nghiep vu va thong tin cang phiic tap. Nguy cd chiia dung nhufng thong tin sai lech la khong the tranh khoi. Thi'C tii: Kha nang thong dong trong xii ly thong tin co ldi cho ngiidi cung cap thong tin ngay cang 16n. Xa hoi cang phat Hoc vifn Tai chinh 13 GIAO TRINH LY THUYET KIEM TOAN trien, cac hien tUdng tieu ctfc cang tinh vi v6i mute do gia tang. Kha nang cau ket, thong dong de dem lai ldi l'ch cho ngUdi cung cap thong tin ngay cang 16n. Rui ro thong tin ngay cang cao. De lam giam rui ro thong tin, co 3 cach chu yeu: Cach 1: NgUdi sii dung thong tin ttf kiem tra cac thong tin ma minh sii dung. Viec nay khong hieu qua, ton kem, khong phu hdp v6i xu the phat trien va chuyen mon hoa cua thdi dai. Mat khac, co the co nhufng han che ve nang luc cua ngUdi sii dung thong tin, dac biet ddi vdi nhutng thong tin phCfc tap. Cach 2: NgUdi cung cap thong tin bi rang buoc trach nhiem phap ly hoac ngUdi sii dung thdng tin chia se rui ro thong tin cung nha quan tri doanh nghiep hay ngUdi cung cap thdng tin theo stf thda thuan giuta hai ben. Nhtfng cach nay lai khdng the dap ling dUdc muc tieu dat ra khi ngUdi cung cap thong tin bi giai the, pha san. Hau qua khi do luon thuoc ve ngUdi sii dung thong tin. Cach 3: Chi sii dung thong tin khi da dUdc kiem toan doc lap xac nhan. Cach nay rat hieu luc, phat huy dUdc tinh chuyen mon hoa sau sac, phu hdp v6i xu the phat trien cua thdi dai, tiet kiem nhieu chi phi, dam bao hieu luc, tin cay cua thong tin va dam bao dUdc ldi ich vat chat va tranh dUdc hau qua cho ngUdi sii dung thdng tin. Dong thdi gan chat giuta trach nhiem phap ly va trach nhiem vat chat cua KTV vdi nhutng y kien nhan xet, ket luan ma ho cung cap. TCr do, kiem toan ra ddi phat trien nham dap utng nhu cau cua ngUdi sii dung thdng tin, la mot sii can thiet tat yeu khach quan. Su can thiet cua kiem toan con dUdc the hien thong qua nhutng tac dung ma kiem toan mang lai cho nen kinh te, do la: 14 Hoc vifn Tai chinh Chuong 1: Nhung van de co ban cua kiem toan Thii nhat: Kiem toan tao niem tin cho nhutng ngUdi quan tam. Trong cd che thi trUdng co nhieu doi tUdng quan tam tdi tinh hinh tai chinh cua ddn vi va sU p han anh cua tinh hinh nay trong cac tai lieu ke toan va BCTC. Cac doi tUdng quan tam nhu: Chinh phu de quan ly vi mo nen kinh te va de thu thue; Cac nha dau tu de d^u tu von; Ngan hang de cho vay; Cac co dong de mua co phieu.v.v. Thiihav. Kiem toan gop phan hudng dan nghiep vu va on dinh cung co hoat dong tai chinh, ke toan noi rieng va hoat dong cua cac ddn vi difdc kiem toan noi chung. Thong qua kiem toan, khi phat hien gian lan sai sot, KTV uon nan, chi dan va cle nghi doanh nghiep siia chufa, tu van giup doanh nghiep on dinh va kinh doanh hieu qua. Hoat dong kiem toan khong nhutng cung co' hoat dong tai chinh, ke toan cho doanh nghiep noi rieng ma con lam lanh manh hoa nen tai chinh quoc gia, dong thdi thuc day phat trien kinh te, nang cad hieu qua sii dung cac nguon liic tai chinh. Thti ba: Kiem toan gop phan nang cao hieu qua va nang luc quan ly. Ngoai chUc nang xac n han thong tin tai chinh, kiem toan con co chUc nang tii van cho cac doanh nghiep, ddn vi ditdc kiem toan nh&m kinh doanh hieu qua, han che rui ro. ChUc nang nay dUdc phat huy tac dung ra t ldn d cac ddn vi diidc kiem toan thiidng xuyen. Trong dieu kien hien nay, he thong phap ly chua hoan chinh, kinh nghiem va chuyen gia q u an ly gioi theo cd che thi trUdng chua nhieu, cac doanh nghiep dUng trUdc mot cd che thi trUdng day phUc tap va canh tra n h gay g&t vi ldi nhuan. Tinh chat xa hdi, moi trUdng, hien tai, tUdng lai, xu hudng da phUdng hda dau tu va md rong quan he co ldi ve Hoc vi^n Tai chinh 15 GIAO TRINH LY THUYET KIEM TOAN kinh te... ngay cang phiic tap va md rong. Trong dieu kien do, de on dinh, duy tri ky cUdng, kinh doanh hieu qua, phat trien dung hUcing... chi co the dUdc tien hanh tren cd sd sii dung dong bo va hieu qua cac ^ong cu quan ly, dac biet la kiem toan. Kiem toan noi bo cung cap thong tin phuc vu viec quan ly dieu hanh ciia chu doanh nghiep, giup chu doanh nghiep kinh doanh hieu qua, thang ldi trong canh tranh, khai thac triet de va sii dung hieu qua moi nguon luc trong doanh nghiep. Kiem toan Nha nude phuc vu viec quan ly vi mo cua nha nude, dam bao duy tri ky cifdng, thuc hien nghiem chinh va thong nhat luat phap, chinh sach, che do, dong thdi sii dung tiet kiem, hieu qua von tai san va kinh phi ciia Nlia nUdc. Kiem toan doc lap bao ve quyen ldi cho nhutng ngUdi co lien quan va sii dung thong tin ciia ddn vi dUdc kiem toan, nhu: Chinh phu, co dong, ngan hang, nha dau tu... va cung ra t htiu l'ch cho chinh cac nha quan ly ddn vi dUdc kiem toan. Trong nen kinh te thi trUdng, sU chi phdi, rang buoc lSn n h au giuta ca^ chu the lam cho cac ben lien quan rat quan tam den thong tin cua doi tac. dac biet la thong tin tai chinh. Cac thong tin nay can dUdc sU tham dinh va sU tham dinh ciia kiem toan doc lap tao niem tin cho moi ngUdi. Qua nhUng van de tren, co the thay rat ro kiem toan co vi tri vai tro va tac dung to 16n tren nhieu mat cua ddi song kinh te xa hoi. 1.3. CHU’C NANG CUA KIEM TOAN Thong qua dinh nghia noi chung ve kiem toan, ta co the rut ra hai chiic nang cd ban ciia kiem tdan nhu sau: 16 Hoc vi$n Tai chinh ChUOng 1: Nhung van de co ban cua kiem toan ThiC nhat: ChUc nang cd ban dau tien cua kiem toan do la kiem tra va xac nhan hay con goi la chiic nang xac minh. Day la chiic nang dUdc hinh thanh dau tien gan lien vdi sii ra ddi, hinh thanh va phat trien cua kiem toan. Ban than chUc nang nay khong ngUng phat trien manh me cung vdi sii phat trien cua xa hoi loai ngiidi noi chung va kiem toan noi rieng, dong thdi chUc nang nay luon the hien d cac mUc do khac nhau trong tUng giai doan lich sii nhat dinh. Ngay tii thdi ky d^u, khi kiem toan ra ddi, chUc nang kiem tra va xac nhan diidc the hien dudi dang chiing thuc BCTC (kiem toan co dien), ve sau chUc nang nay phat trien manh me va dUdc the hien cao hdn du'di dang bao cao kiem toan. Thti hai: ChUc nang trinh bay y kien (hay chiic nang tu van). Day la chUc nang phat sinh va hinh thanh sau chiic n&ng xac minh. ChUc nang trinh bay y kien cung co qua trinh phat sinh va phat trien rieng cua no. Cung vdi qua trinh phat trien cua kiem toan, chi mot chUc nang xac minh, kiem toan khong the dap Ung dUdc yeu cau cua nha quan ly. Chinh tii yeu cliu thuc ti6n quan ly dat ra, da xuat hien chiic nang tU van. b thdi ky ban ddu khi mdi hinh thanh, chUc nang nay bieu hien dudi dang thu quan ly. Trong qua trinh phat trien, sii bieu hien cua tu van cung rat khac nhau theo tUng giai doan lich s\Jf nhat dinh. Thiic te chUc nang nay chi phat trien manh me vao giufa the ky XX, nhung lai giU mot vi tri dac biet quan trong trong mot nen kinh te thi trUdng phat trien cao nhu hien nay. Qua hai chUc nang cua kiem toan ta thay kiem toan nhin nhan danh gia mot cach toan dien ca ve qua khii va tUdng lai. Hoc vien Tai chinh 17 GIAO TRiNH LY THUYET KIEM TOAN Ve qua khU, doi vdi cac sii kien da nay sinh, kiem toan vdi tu cach la ngUdi kiem tra xac minh sii viec da hoan th an h nh&m dap Ung yeu cau cua ngUdi sii dung thong tin. N hu vay, chUc nang kiem toan xac nhan hay xac minh la chiic nang hudng ve qua khii. M at khac, de dap Ung yeu cau cua ngUdi sii dung thong tin trong tUdng lai, kiem toan lai co them chiic nang thii hai do la chUc nang tu van hay chiic nang trinh bay y kien, chiic n&ng nay hudng ve tUdng lai. Hai chiic nang cua kiem toan hinh thanh va phat trien hoan toan khac nhau tuy theo tUng 9 giai doan lich sii nhat dinh. O thdi ky dau, ngUdi ta thudng chi / «) tap trung quan tam den chiic nang kiem tra xac nhan. Nhung 9 x khi xa hoi cang phat trien, ngUdi ta cang quan tam nhieu hdn den chiic nang tu van cua kiem toan, do la viec nhin nhan, dinh hudng cho mot tUdng lai dung dSn de co nhiing quyet dinh toi Uu va gianh dUdc thSng ldi trong canh tran h . C hinh vi vay d giai ddan hien nay, nh&m dap Ung yeu cau cung c&'p thong tin trong tUdng lai khong phai chi rieng co chiic n&ng cua kiem toan ma con co h&ng loat cac to chiic khac n h au cung thiic hien chiic nang nay nhU: cac to chiic tu van ve thue, tu van ve phap luat, kinh doanh... 1.4. DOI TUONG VA KHACH THE CUA KIEM TOAN 1.4.1. Doi tiiofng kiem toan Xa h6i cang phat trien, kiem toan cang k h in g dinh dUdc vi tri, vai tro cua minh trong quan ly. Kiem toan la mot mon khoa hoc nen c6 doi tUdng va phUdng phap nghien ciiu rieng. Xu^t p h a t tii lich sU ra ddi, hinh th a n h va p h at trien cua kiem toan, ban d iu kiem toan chi bo hep va gidi han ve doi 9 ^ tUdng trong viec kiem tra, danh gia ve tinh trung thiic, hdp ly 18 Hqc vifn Tai chfnh Chuang I: Nhung van da co ban cua kiem toan cua BCTC. Cung vdi sU phat trien cua xa hoi va yeu cau quan ly thiic tien, con ngUdi khong chi quan tam den BCTC cua don vi ma ngay cang.quan tam nhieu hdn sang cac linh viic phi tai chinh, linh viic hieu qua, hieu liic va hieu nang cua hoat dong. Hay noi cach khac kiem toan da quan tam mot cach day du toan dien moi khia canh hoat dong cua con ngiidi, chinh dieu do da lam doi tifdng kiem toan ngay cang phong phu, da dang va toan dien tren cac mat cu the nhu sau: Bao cao tai chinh va thiic trang ve tai san, nghiep vu kin h te p h a t sinh - Doi tUOng kiem toan Ngay tii khi m6i hinh thanh, kiem toan chi tien hanh thuc hien kiem toan BCTC. Khi do, doi tUdng triic tiep cua kiem toan la cac BCTC. De co cd sd dira ra ket luan ve BCTC (nhu: bang can doi ke toan, bao cao ket qua kinh doanh, bao cao ltfu chuyen tien te, thuyet minh BCTC...), bat buoc KTV phai xem xet va danh gia mot cach toan dien ve so ke toan, chiing tii, quy trinh xu ly, luan chuyen chiing tii ke toan, tai san va thiic trang hoat dong kinh te tai chinh mdi co the diia ra y kien nhan xet dung din ve BCTC. Khi danh gia ve cac tai lieu ke toan, KTV cin phai danh gia tren cac mat: - Tinh hien thiic cua cac thong tin ke toan. Noi cach khac day chinh la tinh co that cua tai san va tinh co that cua nghiep vu kinh te phat sinh (tai san thiic te ton tai, thuoc quyen sci hOu cua ddn vi va nghiep vu kinh te thiic te phai phat sinh). - Tinh hdp phap, hdp ly cua cac tai lieu ke toan nay. - Sii phu hdp giiia tai lieu ke toan vdi thiic trang hoat dong ciia ddn vi. Hoc vien Tai chinh IQ GIAO TRiNH LY THUYET KIEM TOAN - Do tin cay cua tai lieu ke toan. Kiem toan co dien thUdng chi quan tam den cac tai lieu ke toan ve tinh hop phap, hop ly. Con do tin cay cua tai lieu kiem toan trong giai doan dau chua dUdc de cap day du, nhung cang ve sau nay, do tin cay lai cang duoc kiem toan quan tam nhieu hdn trdng qua trinh xem xet, danh gia cac tai lieu ke toan. Cung vdi sU phat trien cua xa hoi, trong kiem toan BCTC, ngUdi ta da biet quan tam nhieu hdn den thuc trang hoat dong kinh te tai chinh cua ddn vi nham danh gia mot cach dung dan hdn ve BCTC. Hoat dong kinh te tai chinh la hoat dong dung tien lam •y _ thudc do de do lUdng, danh gia. Trong kiem toan BCTC, hoat dong kinh te tai chinh cua ddn vi cung dan dan dUdc q u an tarn nhieu hdn cung vdi sU phat trien cua xa hdi ndi chung va kiem toan ndi rieng. Su quan tam nay nham xay dung mot cd sd de danh gia mot cach dung d in hdn do tin cay va su phu hdp giUa BCTC, tai lieu ke toan vdi thuc trang hoat dong kinh te cua ddn vi. -/ Khi danh gia hoat dong nay ngUdi ta thUdng quan tam der cac khia canh: + Su hdp phap, hdp ly cua hdat dong tUc la hoat don£ phai tuan thu luat phap, chinh sach che do va phu hdp vd pham vi hoat dong cua ddn vi. + Hoat dong kinh te, tai chinh phai tuan thu theo nhUn£ «) j quy luat chung. Khong the cd mot hoat dong kinh te di ngUdc trai vdi quy luat, khong the cd mot ddn vi hdat d6ng kinh doanh vdi muc dfch la lo... 20 Hoc vif n Tai chinh Chuong 1: Nhung van de co ban cua kiem toan Hoat dong kinh te co su phu hop vdi quy luat cung la nen tang danh gia cua KTV ve tinh hdp phap, hdp ly va do tin cay cua BCTC. + Hoat dong kinh te tai chinh phai tiet kiem. + Hoat dong kinh te tai chinh phai co ke hoach. Trong kiem toan hien dai ngay nay, khi kiem toan BCTC ngUoi ta da biet quan tam nhieu hdn den thuc trang hdat dong kinh te tai chinh cua ddn vi. Viec kiem tra, danh gia thUc trang nay dUdc tien hanh bdi mot loat cac phUdng phap ky thuat nghiep vu kiem toan nhu: phong van, quan sat, kiem ke, xac nhan... Thuc trang ve tai san va nghiep vu kinh te phat sinh trong moi doanh nghiep, ddn vi cung co sU khac nhau. Trong qua trinh kiem toan, cac chuyen gia kiem toan bat buoc phai co sU hieu biet ve thuc trang tai san va nghiep vu kinh te phat sinh, cung nhu qua trinh kiem soat ve tUng loai tai san va tUng loai nghiep vu kinh te phat sinh d moi ddn vi de c6 the dua ra y kien nhan xet phu hdp. Nhieu trUdng hdp neu chuyen gia kiem toan thieu sU hieu biet ve mot loai tai san hoac mot loai nghiep vu nao do thi phai nhd den sii xac nhan eua cac chuyen gia khac. Thuc trang viec chap hanh luat p h a p , ch in h sach che do va nhitng quy dinh - doi tilting kiem toan Cung vdi sU phat trien cua kiem toan BCTC, doi tUdng kiem toan ngay cang dUdc md rong va tham nhap vao nhieu linh vuc. Kiem toan khong chi dUng lai d kiem toan BCTC ma con t.ien hanh kiem toan tinh hinh chap hanh va thuc hien cac chinh sach. che dci va nhUng quy dinh cd tinh nguyen tic. Hoc vi$n Tai chinh 21 GIAO TRiNH LY THUYET KIEM TOAN Chinh tU do thuc trang chap hanh va thuc hien luat phap, chinh sach, che do va nhUng quy dinh la doi tUdng cua kiem toan. Mot loai kiem toan mdi dUdc hinh thanh tU do, do la kiem toan tuan thu, loai kiem toan nay din dan dUdc tien hanh dan xen trong kiem toan BCTC. Cho den ngay nay kiem toan tuan thu luon dUdc tien hanh song song trong kiem toan BCTC. Tinh hieu Itfc, hieu qua va tinh kin h te cua hoat dong - Doi titong kiem. toan Ngay nay, kiem toan da phat trien manh' me trong nhieu linh vUc tai chinh, linh vile thuc hien va chap hanh luat phap, chinh sach, che do. Khong nhOng the, kiem toan con phat trien manh me trong linh vUc phi san xuat kinh doanh, nhat la kiem toan tinh hieu luc, hieu qua va tinh kinh te cua hoat dong, nhlm dem lai hieu qua cao trong quan ly, chien th in g trong canh tranh va toi da hoa ldi nhuan. Su quan tam cua xa hoi noi chung va kiem toan noi rieng da dan dan xoay chuyen tU viec nhin nhan danh gia ve qua khti sang danh gia va hudng ve tUdng lai nhieu hdn. Tren the gidi hien nay, dac biet ddi vdi kiem toan noi bo va kiem toan Nha nude da tap trung va di sau hdn vad kiem toan ve tinh hieu lUc, hieu qua va tinh kinh te cua hoat dong. Chinh vi vay, tinh hieu luc, hieu qua va tinh kinh te ciia hoat dong la doi tUdng kiem toan chu yeu trong kiem toan hien dai ngay nay, nhat la trong cac linh vUc phi san xuat kinh doanh. 1.4.2. Khach *he kiem toan Khach the k * toan la cac to chiic, ddn vi, ca nhan - ndi cd nhutng thong tin cln kiem toan. Tuy tting loai kiem toan ma khach the kiem toan co sU khac nhau. 22 Hoc vi$n Tai chinh Chuang 1: Nhung van de ca ban cua kiem todn Doi vdi kiem todn noi bo • • ty Khach the cua kiem toan noi bo la cac bo phan cau thanh ry trong don vi. Cac bo phan nay co the la tiing bo phan, phong ban, phan xUdng, to doi cua ddn vi. Trong trifdng hop, khi nhieu bo phan, phong ban, phan xUdng, to doi hoac nhieu ddn vi cung th a m gia thiic hien mot chiidng trinh, dii an nao do thi khach the kiem toan noi bo co the la nhufng chiidng trinh, dii an. Khach the cua kiem toan noi bo d m6i ddn vi co sii khac nhau tuy thuoc vao dac diem hoat dong cua ddn vi, ngoai ra con tuy thuoc vao sii quy dinh noi bo va yeu cau quan ly cua ddn vi. Doi vdi kiem todn Nha niidc Khach the kiem toan cua kiem toan Nha niidc thtfdng bao gom tat ca cac ddn vi, cac to chiic va ca nhan co svf dung ngan sach Nha nUdc, tien va tai san Nha nude. Tuy nhien trong thiic tien, khach the cua kiem toan Nha nude co the con tuy thuoc vao sii quy dinh cua tiing quoc gia va yeu cau quan ly trong tiing thdi ky nhat dinh. C6 nhiing giai ddan kiem toan Nha niidc chi quy dinh chi kiem toan d mot so" linh viic va mot so' khach the nhat dinh theo yeu cau quan ly va dieu kien cu the cua kiem toan Nha nUdc. Doi vdi kiem todn doc lap Khach the cua kiem toan doc lap co the la tat ca cac ddn vi, doanh nghiep, cac to chiic trong moi linh viic (tham chi ca ca nhan) cd nhu cau diidc kiem toan. Cu the, cac cd quan Nha nUdc, cac to chiic doan the, to chiic xa hoi, cac doanh nghiep,... deu cd the trd thanh khach the cua kiem tdan d6c lap. Hoc vi$n Tai chinh 23 GIAO TRINH LY THUYET KIEM TOAN 1.5. CAC LOAI KIEM TOAN 1.5.1. P han loai kiem toan theo m uc m uc dich cua • • kiem toan (hay theo doi ttfofng trufc tiep cua kiem toan) Can cii vao muc dich cu the (hay doi tUdng true tiep) cua kiem toan, ngUdi ta thUdng chia kiem toan thanh ha loai la: kiem toan hoat dong (Performance Audit), kiem toan tuan thu (Compliance Audit) va kiem toan BCTC (Audit of Financial Statements). Kiem todn hoat dong Kiem toan hoat dong la loai kiem toan nh&m de xem xet va danh gia ve tinh kinh te, tinh hieu luc va hieu qua cua cac hoat dong dUdc kiem toan. Tinh kinh te la sU tiet kiem cac nguon luc. Hay day con goi la nguyen tac toi thieu, nghia la de dat duoc muc tieu nhat dinh can dung mot lUdng nguon luc it nhat (ke ca trong mua s&m va sU dung). Tinh hieu liCc la kha nang ve mtic do hoan thanh cac nhiem vu va muc tieu da xac dinh cua don vi. • • • • • Tinh hieu qua la viec dat dtfdc ket qua cao nhat vdi mot lidng nguon luc nhat dinh, hay day con goi la nguyen tac toi da. Co rat nhieu linh vUc khac nhau can phai kiem tra va heo doi ve tinh kinh te, tinh hieu luc va hieu qua nen doi tUdng ua kiem tdan hdat fong cung rat phong phu va da dang. Jhung khong chi gic> nan trong linh vUc tai chinh ma con co he bao gom nhieu linh vUc va hoat dong khac nhu viec danh ;ia cd cau to chiic, mot phiidng an kinh ddanh, m6t quy trinh 24 Hoc vien Tai chinh Chuong 1: Nhung van de ca ban cua kiem toan cong nghe, mot he thong may tinh, hay mot loai tai san, thiet bi mdi dua vao boat dong;.. Viec xac dinh cac tieu chuan, chuan mUc de danh gia ve tinh kinh te, tinh hieu luc va hieu qua cua cac hoat dong la viec lam rat kho khan, viec lUdng hoa cac mat tren thanh cac tieu chuan de danh gia la viec lam mang nang tinh chu quan. Do vay viec danh gia ket qua trong kiem toan hoat dong cung het sUc chu quan. De thuc hien cuoc kiem toan hoat dong doi hoi ngUdi KTV phai am hieu nhieu linh vUc khac nhau nhu ke toan, tai chinh, kinh te, khoa hoc, ky thuat... “San pham” cua kiem toan hoat dong la mot ban bao cao cho ngUdi quan ly ve ket qua kiem toan va nhung y kien de xuat cai tien hoat dong. Kiem todn tuan thu Kiem toan tuan thu la loai kiem toan nham de xem xet ddn vi dUdc kiem toan co tuan thu cac quy dinh ma cac cd quan cd tham quyen cap tren hoac cd quan chUc nang cua Nha nUdc hoac cd quan chuyen mdn de ra hay khong. Doi tUdng cua kiem toan tuan thu cung kha linh hoat. No cd the la viec tuan thu cac quy tac do cac cd quan Nha nude cap tren de ra, nhu kiem tra danh gia ve viec tuan thu cac quy dinh ve thue gia tri gia tang, cac quy dinh ve bad ve mdi trUdng, bad ve ngUdi lao ddng... hdac viec tuan thu nhutng quy dinh do ngUdi quan ly cap tren trong ddn vi de ra, hoac no cdn la viec tuan thu nhufng quy dinh cua cd quan chuyen mdn de ra nhu viec tuan thu cac quy trinh va thu tuc giai ngan cua khd bac nha nUdc, viec tuan thu cac dieu kien va thu tuc vay vdn cua ngan hang... Cac tieu chuan, chuan mUc de danh gia thdng tin d ldai kiem toan nay khong phUc tap nhu kiem toan hoat dong, chung Hoc vien Toi chinh 25 GIAO TRiNH LY THUYET KIEM TOAN thUdng diidc xac dinh mot cach de dang g in lien vdi cac thu tuc, quy tic dUdc kiem toan. Thong thUdng loai kiem toan nay dUdc thuc hien de phuc vu cho nhu cau cua ban than cac ddn vi, hoac nhu cau cua cd quan ly cap tren nen ket qua cua kiem toan tu an thu noi chung dUdc bao cao cho ngUdi co trach nhiem trong ddn vi dUdc kiem toan hoac cd quan quan ly cap tren hdn la cho mot pham vi rong ngUdi sU dung. TrUdng hdp viec kiem toan do mot khach hang, khong phai ddn vi dUdc kiem £oan c6 n h u cau, nhu viec kiem tra tinh tuan thu cac quy dinh ve thue thu nhap doanh nghiep d mot ddn vi dd cd quan th u e th u e mUdn, thi ket qua kiem toan se dUdc bao cao cho cd q u an co nhu cau th u e •} mUdn kiem toan. Kiem todn BCTC Kiem toan BCTC la loai kiem toan nhlm kiem tra va xac nhan ve tinh trung thuc, hdp ly cua cac BCTC dUdc kiem toan. Bao cao tai chinh dUdc kiem tcan thUdng la bang can ddi ke toan, bao cao ket qua kinh doanh, bao cao lUu chuyen tien te va ban thuyet minh BCTC cua cac ddn vi to chiic kinh doanh. Ngoai ra, cac BCTC cua cac ddn vi khac nhu bang can doi ke toan, bao cao quyet toan von, ngan sach cua cac ddn vi hanh chinh, sii nghiep, cua cac du an dau tu... cung la nhUng ddi tUdng thdng tin cua kiem toan BCTC. Tieu chuan, ch u an mUc cho viec danh gia thong tin cua loai kiem toan nay thUdng la cac chuln muc ke toan, cac quy dinh phap ly ve ke toan va nhUng quy dinh khac co lien quan. C) cac nUdc co nen kinh te thi trUdng, BCTC cua cac doanh nghiep dUdc nhieu ngUdi quan tam va n6 cung co the dUdc kiem toan bdi nhieu to chUc kiem toan khac nhau, dac biet 26 Hoc vi£n Tai chinh Chuang 1: Nhung van de ca ban cua kiem toan la cac to chiic kiem toan chuyen nghiep. Do vay, trong cac noi dung con lai cua giao trinh se chu yeu danh cho viec nghien ciiu ve kiem toan BCTC. 1.5.2. Mot so cach phan loai khac Phan loai kiem todn theo loai hinh to chiic kiem • • todn: Theo loai hinh to chiic kiem toan, kiem toan diidc chia lam ba loai la kiem toan noi bo, kiem toan Nha niidc va kiem toan doc lap. Kiem toan noi bo diidc to chiic ben trong moi ddn vi, thiic hien kiem tra va cho y kien ve cac doi tUdng diidc kiem tdan nham giup ddn vi thiic hien tot cac chiic nang va nhiem vu cua minh. Kiem toan Nha nUdc la cd quan kiem tra tai chinh tdi cao cua quoc gia, thuc hien viec kiem tra va bao cao ve viec quan ly va sii dung cac nguon liic cua Nha nUdc d cac ddn vi. Kiem toan doc lap dUdc to chUc dudi dang doa-nh nghiep kiem •) \ ^ toan (cong ty hay hang kiem toan) nham cung cap dich vu kiem toan va cac dich vu khac co tinh chuyen mdn cho xa hoi. Phan loai kiem todn theo moi quan he giila chu the va khach the kiem todn: Theo tieu thUc nay, kiem toan dUdc chia thanh kiem tcan ben trong (noi kiem) va kiem toan ben ngoai (ngoai kiem). Kiem toan ben trong la nhUng hoat dong kiem toan dUdc thiic hien bdi chinh nhufng ngUdi trong ddn vi (kiem toan ndi bo). Con kiem toan ben ngoai la nhufng hoat dong kiem toan dUdc thuc hien bdi nhufng ngUdi ben ngoai ddn vi (kiem toan doc lap hoac cd the la kiem toan Nha nUdc). P han loai kiem todn theo quan he phap ly doi vdi *> V _ khach the kiem todn: Theo quan he nay, kiem toan dUdc chia thanh kiem toan bat buoc va kiem toan tii nguyen. Kiem toan Hoc vi$n Tai chinh 27 GIAO TRiNH LY THUYET KIEM TOAN bat buoc la cac ddn vi dUdc kiem tdan (khach the kiem toan) phai chiu sU kiem toan bat buoc theo lu at dinh. Kiem toan tii nguyen la loai kiem toan khong b at buoc doi v6i ddn vi dUdc kiem to;in nhung ddn vi nay co nhu cau va tu nguyen th u c hien viec kiem toan. Phan loai kiem todn theo tinh chu ky cua kiem todn: Theo cach phan loai nay, kiem toan diidc chia th an h kiem toan thUdng ky, kiem tdan dinh ky va kiem toan bat thUdng. Ngdai ra c6n nhieu cach khac de phan loai kiem toan nhu: theo thdi diem kiem toan v6i thdi diem phat sinh cua cac nghiep vu, sU kien co kiem toan trUdc (tien kiem), kiem toan trong (kiem toan hien hanh) va kiem toan sau (hau kiem); theo tinh chat va pham vi tien hanh kiem toan co kiem toan toan dien va kiem toan chuyen de v.v. 1.6. QUY TRINH KIEM TOAN ♦j 9 Cac loai kiem toan khac nhau co nhting quy trinh kiem toan dac thu khac nhau. Tuy nhien tren mot pham vi chung, tat ca cac loai kiem toan deu co quy trinh kiem toan tUdng tu nhau, do la quy trinh ba giai doan: Giai doan lap ke hoach kiem todn; giai doan thiic hien kiem todn, va giai doan ket thuc kiem todn. Giai doan lap ke hoach kiem toan gom cac bucic cong viec nhu cong tac chuan bi (tiep nhan khach hang va chuan bi nhan sii, phudng tien chd cu6c kiem tdan); lap ke hoach kiem toan va xay dung chUdng trinh kiem toan. Giai doan thuc hien kiem toan, thuc chat la trien khai cac noi dung trong ke hoach kiem toan va chUdng trinh kiem toan nhlm thu thap bang chUng kiem toan cho cac noi dung va 28 Hpc vi^n Tai chinh Chuong I: Nhung van de ca ban cua kiem toan cac muc tieu da dUdc thiet lap. Doi vdi kiem toan BCTC, nhutng noi dung chinh trong giai doan nay gom: ThUc hien cac khao sat kiem soat (neu co); thuc hien cac thu tuc phan tich va cac khao sat chi tiet nghiep vu khao sat chi tiet ve so' du. Giai doan ket thuc kiem toan gom cac cong viec nhu tong hop ket qua, lap va cong bo bao cao kiem toan. Doi vdi kiem toan BCTC, giai doan nay thudng bao gom nhutng cong viec nhu: xem xet lai nhUng khoan nd ngoai y muon, xem xet lai nhUng sU kien phat sinh sau, danh gia cac ket qua va lap bad cao kiem toan, cong bo' bao cao kiem toan, va hoan tat ho sd kiem toan. Ngoai ra doi vdi mot so loai kiem toan va to chUc kiem 9 toan dac thu, do chUc nang nhiem vu ma cd the cd them giai doan theo ddi kiem tra viec thuc hien nhutng kien nghi ciia kiem toan. Phu luc 1.1 Quy trinh kiem toan dUdc xay dung chung cho cac cuoc kiem toan ve BCTC. Quy trinh nay se dUdc nghien cUu day du hdn d nhUng phan sau cua giao trinh nay. 1.7. CHUAN MI/C KIEM TOAN Sit can th iet cua chuan mute kiem to an • • Chuan mUc kiem toan dUdc hieu la nhutng quy dinh ve nhUng nguyen tic, thu tuc cd ban va nhutng hudng d in the thUc ap dung cac nguyen tic va thu tuc cd ban do trong qua trin h kiem toan. Vdi cach hieu nhu vay, chuan mUc kiem toan trUdc het la nhUng nguyen tac va chi’ dan cho ngUdi kiem toan to chUc cuoc kiem toan dat chat lUdng va hieu qua. Vdi y nghia nay, chuan Hoc vi$n Tai chinh 29 GIAO TRINH LY THUYET KIEM TOAN mile kiem toan vOfa co tinh bat buoc viia co tinh ho trd, hudng dan cho cac KTV. Thii hai, chuan mile kiem toan dUdc cac to chiic kiem toan va cac to chiic khac sii dung lam thudc do chung de danh gia chat hldng cong viec cua KTV da thiic hien trong qua trinh kiem toan. Thii ba, chuan mile kiem toan con la can cii de cac ddn vi dUdc kiem tdan va nhutng ngUdi khac co lien quan phoi hdp thiic hien trong qua trinh kiem toan va sii dung cac ket qua cua kiem toan. Vdi y nghla nhu vay, chuan mile kiem tdan khong nhufng la can thiet trong pham vi moi quoc gia, cho tiing linh viic kiem toan va cho tiing loai to chiic kiem toan ma van de ve chuan mile kiem toan cung trd len rat can thiet tren pham vi quoc te, dac biet trong dieu kien toan cau hoa nen kinh te the gidi hien nay. Moi lien he giufa chuan mtfc kiem to a n quoc gia va chuan miic kiem toan quoc te Tren binh dien the gidi ngay nay, hau het cac quoc gia can thiet lap cho minh he thong cac chuan mile kiem toan. Ben canh do, d pham vi quoc te, khoang niia cuo'i the ky trUdc trd lai day cung xuat hien va ton tai mot he thdng cac chuan mile kiem toan quoc te (ISAs - International Standards on Auditing), do la do sii ddi hoi tat yeu cua qua trinh toan cau hoa nen kinh te the 9 y gidi. Cung vdi qua trinh hinh thanh va phat trien, cac he thong chuan mile kiem toan tren day ngay cang cd nhieu moi quan he tac dong qua lai va da chieu. Ban dau la do hoat dong kiem toan, cd the d nhutng miic do khac nhau nhiing cung da diidc cac quoc gia cho phep hoat dong. De kiem soat cac hoat dong kiem toan, cac quoc gia deu thiet lap cho minh mot he thong chuan mile kiem toan. Do nhutng quan niem, cach thiic va trinh do 30 Hoc vi$n Tai chinh Chuong 1: Nhung van de co ban cua kiem toan kiem toan khac nhau nen he thong chuan mUc kiem toan cua cac quoc gia khac nhau cung co nhutng noi dung va hinh thiic khac nhau. De thuan tien cho viec van dung cac chuan muc kiem toan khi thuc hien kiem toan 6 cac quoc gia khac nhau, Lien doan ke toan quoc te (IFAC) ma triic tiep la Uy ban thiic hanh kiem toan quoc te (IAPC) nay da doi thanh Uy ban soan thao chuan mUc dam bao va kiem toan quoc te da thiic hien viec so sanh va phan biet sii khac nhau trong cac tai lieu ve chuan miic kiem toan giUa cac quoc gia va tren cd sd do soan thao va phat hanh he thong cac chuan miic kiem toan quoc te nhlm dat dUdc sii chap nhan chung d pham vi quoc te doi vdi cac chuan miic kiem toan. Nhii vay, chuan miic kiem toan quoc te dUdc scan thao va phat hanh tren cd sd phan tich, tong hdp, nghien ciiu va lam hai hoa chuan miic kiem tdan cua cac quoc gia. Khi duoc phat hanh, chuan miic kiem tdan quoc te trd thanh can cii 0 / 9 # 9 ry de cac quoc gia hai hoa hoa chuan miic kiem toan cua minh. Tuy nhien van de nay la sii tu nguyen chii khong phai la bat buoc doi vdi moi quoc gia. Doi vdi cac quoc gia chua cd he thong chuan miic kiem toan thi he thong chuan miic kiem toan quoc te cd the diidc sit dung nhii mot nen tang de xay diing he thong chuan miic kiem toan cho quoc gia minh. Viet Nam la mot trUdng hdp nhu vay. He thdng chuan miic kiem toan Viet Nam dUdc xay diing tren cd sd he thdng chuan miic kiem toan quoc te va phu hdp vdi dieu kien cua Viet Nam. Nhutng dieu kien dUdc xem xet khi :huyen hoa he thong chuan miic kiem toan quoc te sang he thong chuan miic kiem toan Viet Nam la nhutng dieu kien ve kinh te, chinh tri, luat phap, v&n hoa, tap quan, trinh do cua -dem toan vien,... Hoc vi#n Tai chinh 31 GIAO TRINH LY THUYET KIEM TOAN Cau true, noi dung va hinh thufc phap ly cua he thong chuan miic kiem toan Nhin chung, d dien rong, cac he thong chuan muc ve kiem toan deu co cau true tiidng tu nhau, gom 2 bo phan rieng biet nhung khong biet lap, do la mot he thong cac chuan mile chuyen mon dUdc dat dUdi nhufng quy tic co tinh nghiem ngat va tinh chuan miic cao ve dao diic nghe nghiep. Quy tac ve dao due nghe nghiep De chi dao chung ve pham chat dao diic nghe nghiep, bao trum len he thong chuan miic kiem toan, la quy tic ve dao diic nghe nghiep. Quy tic nay bao gom nhiing nguyen tic cd ban nhu: chinh triic; khach quan; nang liic chuyen mon va tinh than trong; tinh bi mat; tii cach nghe nghiep; va tuan thu chuan miic chuyen mon. Nhiing nguyen tic nay chi phoi tat ca moi ngiidi hoat dong trong linh viic kiem toan, gom ca kiem toan doc lap, kiem toan Nha nUdc, kiem toan noi bo va ca nhiing ngUdi co trinh do chuyen mon nhiing khong triic tiep hanh nghe ke toan, kiem toan nhu nhiing ngUdi hdat dong trong cac linh viic tii van, dao tao v.v. Tuy nhien pham vi va miic do yeu cau cua cac nguyen tic cung co sii phan biet cho ba nhom khac nhau: Nhom A, ap dung cho tat ca cac kiem toan vien chuyen nghiep; Nhom B, chi ap dung cho KTV hanh nghe; va Nhom C, ap dung cho KTV lam d cac linh viic khac. C) Viet Nam hien nay, Quy tic ve dao diic nghe nghiep doi v6i ngiidi lam ke tdan va ngtfdi lam kiem tdan da dUdc bar hanh thed Quyet dinh 87/2005/QD-BTC cua B6 Tai chinh, ngaj 28 thang 12 nam 2005. 32 Hoc vi$n Tai chinh Chuang /. Nhung van de ca ban cua kiem toan Nhiing chuan miic t huyen mdn Nhin chung, trong he thong chuan mUc kiem toan quoc te ve kiem toan BCTC, cac chuan mUc kiem toan dUdc chia thanh 7 nhom cho nhutng noi dung khac nhau. Nhom 1 (100 - 119): Nhutng van de gidi thieu chung; Nhom 2 (200 - 299): Nhutng f _ nguyen tac chung va trach nhiem; Nh6m 3 (300 - 499): Danh gia rui rd va nhufng noi dung doi vdi rui ro da dUdc danh gia; Nhom 4 (500 - 599): Bang chiing kiem toan; Nh6m 5 (600 - 699): Sii dung tu lieu cua nhUng ben khac; Nh6m 6 (700 - 799): Ket luan va bao cao kiem toan; Nhom 7 (800 - 899): Cac linh viic dac biet. Ngoai nhUng chuan miic kiem toan, trong he thong nay con co nhufng chuan miic cho nhUng linh viic hoat dpng khac nhU: Chuan miic ve soat xet, kiem tra han che nhutng thong tin tai chinh; Chuan miic ve nhOng dich vu dam bao khac; va Chuan miic ve nhUng dich vu lien quan. (Phu luc 1.2 se cho thay khai quat ve cac nhom chuan mUc do IFAC ban hanh. Danh muc cac chuan miic kiem toan quoc te se dUdc trinh bay d phu luc 1.3). H inh thuc phap ly cua chuan miic kiem todn Tuy theo moi quoc gia khac nhau ma trach nhiem nghien ciiu, han hanh va quan ly chuan miic kiem toan c6 the thuoc cac to chUc va cd quan khac nhau. C6 nU6c trach nhiem nay thuoc ve to chUc nghe nghiep kiem toan nhung cung co nUdc lai "thuoc Chinh phu, do vay hinh thUc phap ly cua chuan miic kiem toan cung khac nhau. O Viet Nam, cong viec soan thao, cong bo' va quan ly chuan miic kiem toan hien nay dUdc giad cho Bo Tai chinh la ddn vi chu tri thiic hien va dd vay, cac chuan miic kiem toan hien nay co gia tri phap ly ve mat Nha nU6c. Hoc vien Tai chinh 33 GIAO TRlNH LY THUYET KIEM TOAN Quy tr in h so an thao va cong bo" c h u a n miic kiem toan Viec soan thao va cong bo" cac chuan mUc kiem toan nhin chung duoc thuc hien theo mot quy trinh tUdng doi nghiem ngat. De soan thao va ban hanh cac chuan mile kiem toan, cac qjaoc gia cung nhu Lien doan Ke toan quoc te deu thanh lap Ban (hoac Uy ban) soan thao chuan mUc kiem toan va dudi do la cac tieu ban. Moi quoc gia khac nhau co the co quy trinh cu the khac nhau, tuy nhien ban dau moi chuan muc kiem toan thudng duoc giao cho mot tieu ban co trach nhiem nghien cUu va chuan bi ban thao. Sau do, ban thao nay dUdc dUa ra thao luan va lay y kien cua Ban (hoac Uy ban). Sau khi tiep thu y kien, ban thao lai dUOc dUa ra thao luan va lay y kien rong rai cua nhieu thanh vien, trong do gom ca cac nha khoa hoc, cac chuyen gia ke toan kiem toan, cac doanh nghiep kiem toan, va nhieu to chiic khac. Sau do ban thao dUdc dUa gop y nhan xet bcli nhiing ca nhan, to chiic dUdc chi dinh. Ket qua hoan thien sau budc nay, tuy theo moi quoc gia khac nhau ma ban thao dUdc thong qua theo cd che bo phieu hoac thong ke theo chieu hudng thuan. C huan m uc kiem todn trong kiem todn N ha nude Nhiing noi dung tren day ve chuan miic kiem toan dUdc nghien ciiu va trinh bay chu yeu cho linh viic kiem toan doc lap. Doi vdi linh viic kiem toan Nha nUdc, cau true he thong chuan mijc kiem toan cung bao gom 2 bo phan la nhiing chuan miic chung va nhiing chuan miic thiic hanh. Chuan miic chung bao gom nhiing van de ve dao diic nghe nghiep nhu doc lap, n&ng liic, than trong v.v. Day la 34 Hpc vi^n Tai chinh Chuang 1: Nhiing van de ca ban cua kiem toan nhiing yeu cau dUdc dat ra doi vdi ca cac KTV va cc) quan kiem toan Nha niidc. Ngoai ra tren pham vi quoc te, To chiic quoc te cua cac cd quan kiem toan toi cao, goi tat la INTOSAI - International Organization of Supreme Audit Institutions con co nhiing quy dinh chung nhung chi ap dung cho cac cd quan kiem toan toi cao (SAI) hay con goi la cd quan kiem toan Nha nU6c. Do la cac chuan mile nhU: Tuyen mo nhan vien; Phat trien dao tao can bo; Chuan bi cac cam nang, tai lieu hiidng din nghiep vu; va Boi diidng ky nang va kinh nghiem kiem toan cho cac KTV. Q 9 Nhiing chuan miic thiic hanh trong kiem toan Nha niidc gom cac chuan miic ve lap ke hoach, giam sat, nghien ciiu va danh gia he thong kiem soat noi bo, cac budc va quy trinh kiem x *> O toan, bang chiing kiem toan, phan tich danh gia va cac chuan miic ve bao cao kiem tdan... Phu luc 1.1: • • Quy trinh kiem tdan dtfdc xay diing cho kiem toan BCTC: Hoc vi#n Tai chinh 35 Thtrc hien cac thu tuc phan ttch va khao sat chi tiet so dir (fiai doan ket thuc kiem toan: GIAO TRiNH LY THUYET KIEM TOAN Thap Trung binh Cao hoac kh6ng ro Thuc hi^n cac thu tuc phan lich Khao sat phi tiet doi vcri cac khoan muc chu yeu Thuc hien them cac khao sat d6'i vai cac so du Soat xet cac khoan no bat thucmg Xem xet cac sir ki£n phat sinh sau Danh gia ktft qua Thu thap cac b&ng chumg cu6i cung Lap bao cao kiem toan Cong b6 bao cao kiem loan 36 Hoc vien Tai chinh Chuang I: Nhung van de ca ban cua kiem toan Phu luc 1.2: Cau true cac tuyen bo chinh thiic cua IAASB (2004) Quy tik dao dt'rc cua IFAC doi vdri ke toan vien chuyen nghiep Cac loai dich vu duoc tuyen bo boi IAASB ISQCs 1 -99 Cac chuan muc quoc t£ ve kiem soat chat luong Khu6n mSu quoc te \i cac hop dong dam bao Kiem todn va soat xet thong tin tai chinh ISAs 100 - 999 Cac chuan muc quoc te ve kiem toan IAPSs 1000-1999 Cac bao cao hanh nghe kiem toan quoc te ISREs 2000-2699 Chuan muc quoc te ve hup dong soat xet IREPSs 2700-2999 (Danh cho) Bao cao cac hap dong soat xet Cac hop ddng dam bao khac khong phai la kiem todn va soat xet thong tin tai chinh ISAEs 3000-3699 Cac chuan muc quoc te ve cac hop dong dam bao IAEPSs 3700-3999 (Danh cho) Bao cao thuc hanh hop dong dam bao Dich vu co lien quan ISRSs 4000-4699 Cac chuan muc quoc te ve djch vu lien quan IRSPSs 4700-4999 (Danh cho) Bao cao c£c djch vu tien quan Nguon: So lay cam nang kiem todn, IFAC, 2004 Hoc vi?n Tai chinh 37 GIAO TRiNH LY THUYET KIEM TOAN Phu luc 1.3: Cac Chuan mUc kiem toan cua Viet Nam • • • • ✓ 0 9 (VSAs) trong quan he tham chieu vdi Chuan mUc kiem toan quoc te (ISAs) ----1 TT VSA Ten chuan mufc•ISA 100 - 199: Nhufng van de chung 1. Framework of ISAs 120 200 - 299: T rach nhiem• 200 2. 200, Muc tieu va nguyen tac cd ban chi phoi kiem toan BCTC Objective and General Principles Governing an Audit of Financial Statements 3. 210 , Hdp ddng kiem toan Terms of Audit Engagements 4. 220 [v Kiem soat chat lUdng hoat dong kiem toan Quality Control for Audit Work 5. 230 , Ho sd kiem tdan Documentation 6. 240 mGian lan va sai sot Fraud and Error 210 220 230 240 250 7. 250n Xem xet tinh tuan thu phap luat va quy dinh trong kiem toan BCTC Considercuum of Laws and Regulations in an Audit of Financial Statements 38 Hoc vl$n Tai chinh Chuong 1: Nhung van de co ban cua kiSm todn 8. 260v,i Trao doi cac van de quan trong phat sinh khi kiem toan vcri Ban lanh dao dan vj dugc kiem toan; Communication of Audit Matters With Those Charged With Governance 300 - 499: Danh gia ru i ro va nhufng noi dung lien quan 9. 300,„ Lap ke hoach kiem toan Planning 10. 310„ Hieu biet ve tinh hinh kinh doanh Knowledge of the Business 11. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement 12. 320IVTinh trong yeu trong kiem toan Audit Materiality 13. 330v,i Thu tuc kiem toan tren cd sd danh gia rui ro The Auditor's Procedures in Response to Assessed Risks 14. 400ni Danh gia rui ro va kiem soat noi bo Risk Assessments and Internal Control 15. 401v Thuc hien kiem toan trong moi trUdng tin hoc Audit in a Computer Information Systems Environment 260 300 31V 315 320 330 400 401 16. 402VI Cac yeu to" can xem xet khi kiem toan ddn vi co sii dung dich vu ben ngoai H *. c thiic te hien nhien la: sii tach biet giQa thiic trang hoat dong tai chinh (thong tin tai chinh phat ra) vdi sii ghi nhan, phan anh nhiing thong tin nay do ke toan thiic 56 Hoc vien Tai chinh Chuang 2: Cac to chCic kiem toan va hoat dong cua cac to chCrc kiem toan hien (thong tin tai chinh do ke toan thu nhan, phan anh). Nguyen nhan la nhutng han che cua cac chinh sach ke toan; sii mau thuan giiia tinh da dang, phong phu va thufdng xuyen cua cac su kien kinh te vdi sii gidi han kho tra n h khoi cua trin h do, phiidng tien,... thu nhan, xii ly va phan anh cac sii kien k in h te. Nhiing thong tin da dUdc ke toan thu nhan, p h an a n h can diidc kiem tra xem lieu da dam bao trung thiic hay khong; Ngoai ra, con mot liidng cac thdng tin chiia diidc ghi nhan trong ke toan nhiing lai rat can cho sii xac minh thiic trang tai chinh, do do cung can diidc kiem tra. Cung vdi sii tach biet quyen sc) hiiu vdi quyen stf dung tai san,,tren binh dien xa hci, giiia cac chu the kinh te hinh thanh va phat trien sii lien he, rang buoc, chi phoi lan nhau. Tinh hinh va ket qua hoat dong cua mot chu the co anh hiidng den nhieu chu the va cac ben khac co lien quan (goi chung la cac ben co lien quan); Khi do, BCTC hang nam do ddn vi lap ra trd thanh doi tiidng quan tam cua cac ben co lien quan. Cac nha dau tii quan tam den sii sinh ldi cua dong von da bo ra; Cac co dong quan tam den miic co tiic dat diidc; Nha cung cap quan tam den kha nang thu hoi tien hang; Nha niidc quan tam den sii phat trien cua ddn vi va nghia vu thue;... Moi ben lien quan quan tam d mot goc do khac nhau, nhiing deu can nhan diidc BCTC cua ddn vi c6 do tin cay - tiic la doi hoi BCTC phai diidc sii tham dinh cua mot ben thii ba doc lap, co trinh do chuyen mon, c6 uy tin nghe nghiep va c6 trach nhiem phap ly. Dieu do cung co nghia la doi hoi ra ddi va hoat dong cua to chiic kiem toan doc lap. To chiic kiem toan doc lap dong vai trd la mot ben doc lap (ben thii ba) thiic hien chiic nang tham dinh thong tin do mot Hoc vien Tai chinh 57 GIAO TRINH LY THUYET KIEM TOAN ddn vi bad cao va diia ra ldi xac nh&n ve miic do tin cay cua cac thcng tin nay. Tii thong tin tai chinh (BCTC) da diidc kiem tdan doc lap xac nhan, ngiidi sii dung thong tin se co cd scl tin cay cho viec diia ra cac quyet dinh, cac doi sach thich hdp: Nha dau tii quyet dinh duy tri, md rong hay thu hep miic do dau tii; nha cung cap quyet dinh duy tri, tang ctfdng hay giam thieu miic d6 cung cap vat tu, hang hoa,... Mat khac, ket qua kiem toan tren cung giup cho ddn vi dUdc kiem toan hieu biet lai minh mot cach khach quan hdn; Them vao do la nhiing khuyen cao cua KTV doc lap (KTVDL) trong thii quan ly giup cho cac nha quan ly ddn vi dUa ra nhufng dieu chinh, uon nln can thiet trong hdat dong kinh ddanh cung nhu trong cong tac quan ly ddn vi. Nen kinh te thi trUdng la manh dat mau md chd sii phat trien cua hdat dong kiem toan doc lap. C) cac niidc kinh te thi trUdng phat trien, cac to chiic kiem toan doc lap ra ddi va hdat dong rat manh me. Chinh nhd hoat dong cua cac to chiic kiem toan doc lap gop phan lam cong khai va lanh manh hoa nen tai chinh, thu hut von va thuc day them hoat dong dau tu. a . ✓ t^> i a* | /. I • /? Ngoai viec kiem toan BCTC, to chiic kiem toan doc lap con co the thiic hien cac dich vu kiem toan khac nhii: kiem toan hoat dong, kiem toan tuan thu va thiic hien nhieu dich vu lien quan khac, neu khach hang co yeu c£u. 2.1.2. To chufc va hoat dong cua to chute kiem toandoc lap Cac to chiic kiem toan doc l&p dUdc to chiic theo mo hinh doanh nghiep (thUdng goi la cong ty, ho&c hang kiem toan,...). Nhufng doanh nghiep kiem toan ldn, diidi cong ty co the co 58 Hpc vi$n Tai chinh Chuong 2: Cac to chCrc kiem toan va hogt d IFAC cung vdi Uy ban chuan miic ke toan quoc te (International Accounting Standards Committee - LASC - thanh lap nam 1973) da ky tuyen bo" chung thang 1 nam 1983, theo 64 Hoc vi$n Tai chinh Chuong 2: Cac to chuc kiem toan va hoat dgng cua cac to chCrc kiem toan do, neu da la thanh vien cua IFAC thi cung co nghia la thanh vien cua IASC. Muc tieu chinh cua IFAC neu trong hien chUdng th an h lap la “phat trien va tang ctfdng sli phoi hdp nghiep vu ke toan bhng cac chuan miic hai hoa tren pham vi toan th e gidi”. Cac hoat dong cua to chutc nay nham khuyen khich cac th a n h vien d cac quoc gia tim dUdc tieng noi chung theo nhiing chuan mile pho bien va dieu do mang lai ldi ich chd cac quoc gia th a n h vien. Tren binh dien quoc gia, ndi da co hoat dong kiem toan d6c lap, phan 16n cung thanh lap hiep hoi nghe nghiep cua ke toan vien, KTV, nhii: 0 - Hiep hoi ke toan vien Hoa Ky (AAA) - Hoc vien ke toan vien cong chiing Hoa Ky (AICPA) • Hoc vien ke toan vien cong chiing Canada (CICA) - Hoc vien giam dinh vien ke toan Anh quoc va Xii Uen (ICAEW) Thanh vien cua hiep hoi noi tren thiidng bao gom ke toan vien, KTV, cac doanh nghiep kiem toan va co the co ca mot so to chiic khac chuyen nganh khac co lien quan mat thiet. Hoat dong cua hiep hoi nghe nghiep chu yeu la xay diing, ban hanh cac chuan miic quoc gia ve ke toan, kiem toan va hiidng dan thiic hien cac thong le, chuan miic; Hiictag d in nghiep vu va phat trien nghe nghiep; ... 2j * 0 Viet Nam, hien tai da co Hoi ke toan thanh lap cuoi nam 1994 (theo Quyet dinh so 12/TTg ngay 10 thang 01 nSm Hoc vi^n Tai chinh 65 GIAO TRINH LY THUYET KIEM TOAN 1994 cua Thu tudng Chinh phu). Den thang 3/2004, sau dai hoi lan thii 3, Hoi Ke toan Viet Nam doi ten thanh Hoi Ke toan va Kiem toan Viet Nam va dang la hiep hoi nghe nghiep chung cua ca ke toan va kiem toan. Tuy vay, hoat dong cua Hoi ke toan chu yeu han che d tuyen. truyen, pho bien va huan luyen nghiep vu. Sau khi co Luat ke toan (thang 6 nam 2003) va cac nghi dinh hiidng dan thi vai trd cua Hoi ke toan dUdc tang ciidng them mot bade; Tuy vay, cong viec xay diing cac chuan miic ke toan, kiem toan Viet Nam, hoi chi la thanh vien tham gia diidi sii chu tri cua Bo Tai chinh. Rieng ve linh viic kiem toan, cuoi n&m 2004 da b it dau xuc tien van dong thanh lap Hoi KTV hanh nghe de hiidng din chuyen mon va bao ve quyen ldi cho KTV va cac doanh nghiep kiem toan. Hoi KTV hanh nghe Viet Nam (VietNam Association Certified Practicing Auditors - VACPA) da chinh thiic ra ddi tii thang 4/2005, vdi liidng thanh vien khi mdi thanh lap la hdn 300 KTV tii hdn 80 cong ty kiem toan dang hoat dong tai Viet Nam. 2 .2 . TO CHUC KIEM TOAN NHA NUtfC 2.2.1. Chiic nang va vai tro cua to chiic kiem toan Nha nifefe To chiic kiem toan nha niidc la mot to chiic chuyen mon thuoc he thong cd quan quan ly cua Nha niidc, diidc thanh lap d$ thiic hien cong viec kiem toan doi vdi cac ddn vi, to chiic thuoc sd hiiu Nha nude (thiidng goi la khu viic cong). Tai tiing quoc gia, co the quy djnh ve cac chiic n&ng, nhiem vu cu the cua to chiic kiem toan nha nUdc co nhiing diem khong hoan toan giong nhau. 66 Hoc v if n Tai chinh Chuang 2: Cac to chCrc kien toan v'c hoat ddng cua cac to chuc kiem toon To chiic kiem toan nh-.i nude dong vai tro la mot cong cu quan ly'cua Nha niidc, due biet la trong quan ly chi tieu ngan sach nha nude; giup Nha niidc nam bat va cung co dieu hanh hoat dong cua cac ddn vi, cac to chiic trong viec tuan thu luat phap va cac quy dinh khac cua Nha nUdc nhii: viec tuan thu Luat Doanh nghiep, Luat Thue GTGT, Luat bao ve moi trUdng, Luat ke toan,... Nha nUdc thanh lap to chiic kiem toan nha nUdc; to chiic nay hoat dong theo quy dinh cua phap luat va diidi sii dieu hanh cua Nha nude noi chung. Tuy nhien, sii quan ly, chi dao va dieu hanh hoat dong doi vdi to chiic kiem toan nha niidc d tiing quoc gia lai tuy thuoc luat phap cu the cua tiing niidc. Vi du, d Viet Nam, heat ddng cua kiem tdan nha niidc diidc the che hoa bang Luat kiem toan Nha niidc (Quoc hoi khoa 11, ky hop thii 7 thong qua thang 5 nam 2005 va co hieu liic tCf ngay 01 thang 01 nam 2006). 2.2.2. To chiic va hoat dong cua to chiic kiem toan Nha niidc Tai nhieu quoc gia tren the gidi, to chiic kiem toan nha niicic thiidng diidc lap ra diidi dang mot cd quan chuyen men, goi la cd quan kiem toan nha niidc (hoac vdi mot danh xiing khac). To chiic kiem toan nha niidc trong mot quoc gia cung co the phan chia thanh cac cap: Kiem toan nha niidc Trung lidng, Kiem toan nha nUdc dia phiidng hay khu viic dia ly. Tren the gidi hien nay, thiic te mo hinh to chiic bo may kiem toan nha niidc triic thuoc he thong quan ly cu the co mot so dang chinh sau: Hoc vi^n Tai chinh 67 GIAO TRiNH LY THUYET KIEM TOAN - Mo hinh to chiic bo may kiem toan nha niidc doc lap vdi he thong cd quan lap phap va he thong co quan hanh phap: To chiic kiem toan nha nUdc phat huy dUdc day du, manh me tinh doc lap trong qua trinh thiic hien cong viec chuyen mon. Mo hinh nay diidc cac niidc co nen kiem toan ra ddi va phat trien viing va co nha niidc phap quyen manh (vl du: Kiem toan nha niidc d CHLB Diic, Toa Tham ke d Cong hoa Phap). 9 9 - Mo hinh to chiic bo may kiem toan nha niidc triic thuoc mot he thong (hanh phap hay lap phap). Neu triic thuoc he thong cd quan hanh phap, to chiic 9 9 #1 kiem toan nha nude co the triic thuoc Chinh phu (Noi cac), vi du d Trung Quoc, Nhat Ban,... Mo hinh nay giup Chinh phu nam bat va dieu hanh nhanh nhay qua trinh thiic hien thu chi ngan sach va hoat dong cua cac ddn vi, to chiic. Neu triic thuoc he thong cd quan lap phap, to chiic kiem toan nha nude la mot cd quan chuyen men cua Quoc hoi (Nghi vien), vi du d Anh, Thuy Dien, Nga, My,... Me hinh nay giup chd Quoc hoi trong viec kiem tra, giam sat viec thiic hien cac quy dinh phap luat cua cac ddn vi, td chiic - ke ca del vdi Chinh phu, va nhd do trd giup die liic cho viec xay diing cac sic luat cu the. Trong noi bo cd quan kiem toan nha nude cd the cd moi lien he doc - cap tren, cap diidi (cd quan kiem tdan Trung Udng - cd quan kiem toan Dia phUdng hay Khu viic) va mo'i lien he ngang • cung cap (d Trung lidng hay d Dia phiidng, Khu viic). The hien mdi lien he nay la lien he triic tuyen hoac lien he chiic nSng. Cd che heat dong cua to chiic kiem toan nha niidc la cd che hoi ddng (ddng sii) va cd che thu trUdng. 68 Hoc vi#n Tai chinh Chuang 2: Cac to chdc kiem toan va hoat dgng cua cac to chCtc kiem toan Ve hoat dong: To chiic kiem toan nha nii6c cung co the thuc hien cac loai kiem toan: kiem toan tai chinh (kiem toan BCTC), kiem toan hoat dong va kiem toan tuan thu; trong do chu yeu la kiem toan de xem xet, danh gia cac ddn vi trong qua trinh chap hanh luat phap va cac chinh sach, che do cua Nha niicic da ban hanh. Dieu do cang cho thay vai tro quan trong d&c biet cua kiem toan nha nude trong quan ly dat nUdc. Tai Phap, cd quan kiem toan quoc gia la Toa Tham ke (Cour des Comptes) thanh lap tii nam 1807 va cho den nam 1982 hinh thanh tiep cac cd quan kiem tdan dia phUdng. Tai My, Van phong Trach nhiem giai trinh (GAO) diidc thanh lap tii nam 1921 va triic thuoc Ha vien (Quoc hoi). Tai -Ganada, Van phong Tong ke toan (General Accounting Office) diidc thanh lap rat s6m (nam 1878). Tai Viet Nam, cd quan Kiem todn Nha niCdc diidc thanh lap tii nam 1994 theo Nghi dinh so' 70/CP ngay 11 thang 7 nam 1994 cua Chinh phu va la cd quan chuyen mon triic thuoc Chinh phu (Thu tudng Chinh phu). Trai qua hdn mUdi n&m hoat dong, Kiem toan Nha niicic Viet Nam da tiing budc phat trien vijfng chac va thiic hien nhieu cuoc kiem toan ldn, dong gop quan trong chd viec chan chinh cong tac quan ly tai chinh noi rieng va viec chap hanh phap luat noi chung. Hien nay, theo Luat Kiem toan Nha nu6c da diidc Quoc hdi nUdc Cong hoa xa hoi chu nghia Viet Nam thcng qua, kiem tdan Nha niidc la mot cd quan dd Quoc hoi lap ra va hoat dong doc lap theo quy dinh cua phap luat. Hoc vi#n Tai chinh 69 GIAO TRiNH LY THUYET KIEM TOAN 2.2.3. Kiem toan vien va Hiep hoi nghe nghiep * Kiem todn vien nha nude KTV trong bo may kiem toan nha nUdc thudng diidc goi la KTV nha niidc (State Auditors). KTV nha niidc thuoc he thong cong chiic cua nha nUdc, phai dam bao nhutng tieu chuan ve chuyen mon cung nhii cac tieu chuan khac 6 mot miic do nhat dinh. Tuy theo luat phap cua tiing quoc gia, KTV nha niidc co the diidc tuyen dung hay bd nhiem. Heat ddng chuyen mon cua KTV nha niidc phu hdp vdi luat phap va vdi quy dinh chuyen mon. * Hiep hoi nghe nghiep I A1 1 1 * /? | / 1 \ , /, T * A/ * 1 a' To chiic kiem toan nha nUdc d cac quoc gia deu hinh thanh tren pham vi quoc gia. Vi vay, hiep hoi nghe nghiep chi diidc thanh lap tren pham vi khu viic va quoc te. Tren pham vi quoc te, hiep hoi nghe nghiep dUdc hinh thanh tii nam 1963, do la to chiic quoc te cac cd quan kiem toan toi cao (International Organization of Supreme Audit Institute - INTOSAI), hien nay da cd hdn 170 niidc tham gia. 9 ^ 9 Tren binh dien khu viic, vi du d khu viic Chau A, to chiic cac cd quan kiem tdan toi cad Asian (Asian Organization of Supreme Audit Institute - ASOSAI) da thanh lap tii 1979, hien da cd hdn 40 thanh vien, treng dd cd kiem toan Nha nUdc Viet Nam. Hiep hoi quoc te va hiep hoi khu viic hoat dong chu yeu la cau noi chung giiia cac KTV va la dien dan chung cho cac nUdc tham gia cung cap thdng tin ve hoat dong, trao doi chuyen mdn va kinh nghiem,... 70 Hoc vi$n Tai chinh Chuang 2: Cac to chuc kiem toan va hoat dgng cua cac tochQc kiem toan ■ gg" — ■■ ■ - ■■ i ■_ ■ ' ----------■ ■ ■■ ' j—9 2.3. TO CHtfC KIEM TOAN NOl BO 2.3.1. Chiic nang va vai tro cua to chiic kiem toan noi bo De kiem soat cac hoat dong trong don vi, ban than cac nha quan ly ddn vi can to chiic cong tac tu kiem soat, trU6c het la til viec thiet lap cac chinh sach, cac thu tuc kiem seat; Tiep den la trien khai cac chinh sach, thu tuc kiem seat d6, va sau nuta la kiem tra, danh gia cac hoat dong kinh doanh, viec thiic hien cac menh lenh hay ke hoach da de ra cung nhii hoat dong 9 kiem soat noi bo da thiic thi. Viec kiem tra, danh gia hoat dong cua ddn vi n6i chung 9 9 va hdat dpng kiem soat noi bo noi rieng co the dUdc thiic hien bdi ban than cac nha quan ly (thiidng la d ddn vi c6 quy m6 nho hoac kiem tra cac van de rieng re) hoac do bo phan chuyen trach lam cong viec nay (khi quy mo ddn vi 16n hdn hay pham vi ndi dung kiem tra rong hdn). Trong xu hudng chung, sii phat trien cua cac ddn vi ve ca sd liidng va quy mo, tai cac ddn vi tii thiet lap met bd ph£n 0 9 chuyen mon chuyen trach to chiic thiic hien cong viec kiem tra, danh gia hoat dong kinh doanh va cong tac quan ly cua chmh ddn vj la mot nhu cau khach quan. Do cung chinh la ly do ra ddi va phat trien cua to chiic kiem toan noi bo va hoat dong kiem toan noi bo. Theo Hiep hoi KTV noi bo quoc te (Institute of Internal Auditors) thi “kiem toan noi bo la mot chiic nang danh gia doc lap ben trong to chiic, de kiem tra va danh gia cac hoat dong cua to chiic, nhii la mot hoat dong phuc vu to chiic”. Hoc vien Toi chinh 71 GIAO TRiNH LY THUYET KIEM TOAN Co the thay, to chiic kiem toan noi bo co vai tro la mot cong cu quan ly cua cac nha quan ly ddn vi, phuc vu dac liic cho quan ly hoat dong cua chinh ddn vi. Chiic nang chu yeu cua to chiic nay la thiic hien viec kiem tra va danh gia doi vdi cac hoat dong trong ban than ddn vi, vdi nhiing ndi dung cu the nhii da trinh bay tren day. Ddi tiidng kiem toan cua kiem toan noi bo la cac hoat dong trong ddn vi, bao gom san xuat kinh doanh, tai chinh ke toan va viec thiic hien cac quy dinh phap luat, cac chinh sach che do. Pham vi noi dung kiem tra, danh gia (chiic nang cu the) chu yeu gom: - Ra soat lai hoat dong cua he thong ke toan va he thong KSNB; Giam sat hoat dong cua cac he thong nay (tinh phu hdp; sii hien hOu; tinh thiidng xuyen, lien tuc). - Kiem tra lai cac thdng tin trdng cac linh viic cua ddn vi, bad gdm ca thong tin tai chinh va thong tin phi tai chinh (thong tin tac nghiep, thong tin dieu hanh,...) tren cac khia canh lien quan; Xem xet ve miic do tin cay cua cac thong tin; Tham dinh cac triidng hdp ca biet theo yeu cau cua cac nha quan ly. - Kiem tra, danh gia ve tinh kinh te, tinh hieu liic va tinh hieu qua cua cac hoat dong trong ddn vi. Tuy nhien, cung can thay ro rang, n6i dung cu the cua cong viec kiem tra, danh gia con tuy thuoc yeu cau cua cac nha quan ly ddn vi. Ve nguyen tac, nhin chung to chiic kiem toan noi bo chi chiu trach nhiem ve hoat dong cua minh triiclc cac nha quan ly ddn vi. 72 Hoc vien Tai chinh Chuong 2: Cac to chuc kiem toan va hoat dong cua cac to chuc kiem toan (3 Viet Nam, ngoai chiic nang “kiem tra va danh gia”, to chiic kiem toan noi bo trong cac doanh nghiep nha niidc con co chiic nang “xac nhan” doi vdi cac thong tin tai chinh cua ddn vi (Dieu 6 - Quyet dinh so 832/TC-CDKT ngay 28/10/1997 cua Bo Tai chinh). Chiic nang “xac nhan” la dac thu do nguon von cua cac doanh nghiep nha niidc deu diidc Ngan sach Nha niidc tai trd; Nha nude can co sii kiem tra, xac nhan ve tai san cua minh tai cac doanh nghiep nay. 2.3.2. To chiic va hoat dong cua to chtic kiem toan noi bo Trong cac ddn vi, t6 chiic kiem tdan ndi bd diidc thiet lap diidi hinh thiic la mot bo phan chuyen mdn (phong, ban,...) va triic thuoc bo may lanh dao cao cap cua ddn vi. Bd phan chuyen mdn nay chuyen trach dam nhan cong tac kiem toan trong noi bo cua ddn vi. Thanh vien cua to’ chiic kiem toan noi bo thiidng bao gom nhiing ngiidi cd trinh do chuyen mon cd lien quan den tai chinh - ke toan va cac linh viic hoat dong chu yeu cua ddn vi. Ddi khi, thanh vien tham gia hoat ddng kiem tdan noi bd cdn cd the mdi cac nha chuyen mdn hay chuyen gia tii van d linh viic chuyen sau cu the. Cac thanh vien trong bo may kiem toan noi bo van la nhan liic cua chinh ddn vi, vi the chi phi ve tien liidng va chi phi khac cho hoat dong kiem toan noi bo deu do ddn vi tii trang trai. To chiic kiem toan noi bo chiu trach nhiem ve ket qua hoat dong ciia minh triidc cac nha lanh dao ddn vi. Td chiic kiem toan noi bo chi chiu sii chi dao triic tiep cua bo may lanh dao cao cap trong ddn vi va ddc lap vdi cac bd phan khac ciia ddn vi. Ket qua kiem tdan cung diidc bad cao cho cac nha quan ly ciia ddn vi. Khac vdi hinh thiic cua td’ chiic cua Hoc vien Tai chinh 73 GIAO TRiNH LY THUYET KIEM TOAN kiem toan doc lap la doanh nghiep, hinh thiic to chiic cua kiem toan noi bo chi la mot bo phan cua mot don vi, do do khong co tu cach phap nhan va pham vi hoat dong cung chi gidi han trong dOn vi do. Ve nguyen tic, hoat dong kiem toan noi bo thiidng khong diidc quy dinh bdi phap luat (trii triidng hdp dac thu nhii d Viet Nam, quy dinh cho doanh nghiep nha niidc). Pham vi noi dung va muc dich tiing cuoc kiem toan tuy thuoc vao yeu cau cua cac 9 9 9 nha quan ly, nhiing nhin chung to clitic kiem toan noi bo co the thiic hien kiem toan hoat dong, kiem toan tuan thu va kiem toan tai chinh. Triidc day, kiem toan noi bo rat coi trong xem xet, danh gia cac thdng tin ke toan; Nhiing trong xu the phat trien ngay nay, linh viic chu yeu diidc coi trong lai la kiem toan hoat dong - tiic la kiem tra, danh gia ve tinh kinh te, tinh hieu liic va tinh hieu qua cua hoat dong trong dcln vi. Qua trinh thiic hien cong viec cua to chiic kiem toan noi bo ngoai nhiing budc cd ban (lap ke hoach kiem toan; thiic hien ke hoach kiem toan; thong bao ket qua kiem toan) con co them biidc theo ddi sau kiem todn doi vdi viec thiic hien cua cac nha quan ly ddn vi trong viec siia chiia cac khuyet diem, han che da diidc kiem toan vien chi ra. Hien nay d Viet Nam, Nha niidc da co ban hanh cac van ban phap luat ve to chiic va hoat dong kiem toan noi bo trong cac doanh nghiep nha niidc. Cac van ban do gom: - Quyet dinh so 832/TC-QD-CDJ£T cua Bo Tai chinh bahanh ngay 28/10/1997 - Quy che kiem toan noi bo ap dung trong doanh nghiep nha niidc. 74 Hoc vi£n Tai chinh Chuong 2: Cac td chuc kiem toan va hoat dong cua cac td chCtc kiem toan - Thong tu1 so 52/1998/TT-BTC cua Bo Tai chinh ban hanh ngay 16/4/1998 - Hudng dan to chiic bo may kiem toan noi bo tai doanh nghiep nha nUdc. - Thong tii so 171/1998/TC-BTC cua Bo Tai chinh (thay the cho thong tii so 52/1998/TT-BTC ngay 16/4/1998). - Cong van so' 2870/TC-TCDN cua Bo Tai chinh ban hanh ngay 3/8/1998 - Ve viec bo nhiem KTV noi bo. Ngoai ra, trong Thong tii so" 73/TC-TCDN cua Bo Tai chinh ban hanh ngay 11/11/1996 cung co de cap den kiem toan noi bo: “BCTC cua doanh nghiep phai dtfdc kiem toan va co xac • 9 •) • ^ ( 9 nhan da diidc kiem toan cua Kiem toan noi bo hoac kiem toan doc lap” Tren cd sd cac van ban phap ly ciia Nha niidc, tai nhieu doanh nghiep nha niidc da thanh lap to chiic kiem toan noi bo. Cac to chiic nay da di vao hoat dong va da co nhiing dong gop tich ciic cho quan ly dieu hanh hoat dong tai ddn vi. 2.3.3. Kiem toan vien va Hiep hoi nghe nghiep * Kiem todn vien noi bo • • Cac KTV trong bo may kiem toan noi bo thiidng diidc goi la KTV noi bo (Internal Auditors). Tren binh dien quoc te, tuy chiia co mot quy djnh thong nhat chinh thiic va rd rang ve tieu chuan, song KTV noi bo cung phai dam bao diidc nhiing yeu cau chung cua KTV nhii: trinh do chuyen mon va nang liic hoat dong; dao diic nghe nghiep va tinh doc lap can thiet. Ve ky nang (trinh do chuyen mon) thiidng tuy thuoc yeu cau cu the cua cong viec kiem toan ma KTV dam nhan. Thong thiidng, ngiidi chiu trach nhiem chinh phai co trinh do chuyen Hoc vi£n Tai chinh 75 GIAO TRiNH LY THUYET KIEM TOAN mon ttfdng xting 0 linh vtfc kiem toan thiic hien. VI du: kiem toan cac thong tin tai chmh thi ngiidi chu tri phai co trinh do chuyen mon ve tai chmh, ke toan va kiem toan phu hdp; Kiem toan ve linh viic ky thuat thi ngiidi chu tri phai co trinh do chuyen mon ve linh vtfc ky thuat do dam nhan;... Phap luat tiing quoc gia co the co nhutng quy dinh rieng. * Hiep hoi nghe nghiep Hiep hoi nghe nghiep cua KTV noi bo cung co the dtfdc thanh lap d tiing quoc gia va ca d pham vi quoc te. Tai tiing quoc gia, hiep hoi nghe nghiep thiidng dam nhan chiic nang pho bien, trao doi kinh nghiem va boi diidng 9 nghiep vu kiem toan noi bo. Hiep hoi KTV noi bo dtfdc thanh lap dau tien d Phap nam 1965 va den nam 1973 da trd thanh Vien nghien ciiu cua KTV va KTV noi bo. Tai Viet Nam, stf phat trien cua kiem toan noi bo chtfa du manh, vi vay cho den nay vln chtfa ra ddi hiep hoi nghe nghiep cua KTV noi bo. Tren binh dien quoc te, da co hiep hoi nghe nghiep la Hiep hoi KTV noi bo (Institute of Internal Auditors - IIA) thanh lap tii nam 1941. Hiep hoi KTV noi bo nay la cau noi giiia cac KTV noi bo giiia cac quoc gia va thiic hien viec tuyen truyen pho bien nhiing kinh nghiem hoat dong nghiep vu. 2.4. PHAN BIET KIEM TOAN BCTC V6l KIEM TRA KE TOAN, THANH TRA TAl CHINH VA THANH TRA NHA Nl/CJC - Kiem toan BCTC co chiic nang thu thap va danh gia cabang chiing de dila ra ldi xac nhan ve miic do tin cay cua BCTC do ddn vi dtfdc kiem toan da lap ra. Ldi xac nhan nay chinh la y 76 Hoc vif n Tai chinh ChUOng 2: Cac to chuc kiem toan va hoat dgng cua cac td chCrc kiem toan kien nhan xet cua KTV ring: BCTC co diidc lap phu hop vdi chuan miic va che do ke toan da dude chap nhan hay khong; cac thong tin da trinh bay trong BCTC co phu hdp vdi cac quy dinh luat phap co lien quan; toan canh cac thong tin tai chinh co the hien trung thiic va hdp ly tinh hinh tai chinh cua ddn vi tai thdi diem bao cao, xet tren cac khia canh trong yeu hay khong. y kien nhan xet nay mang tinh xac nhan cho BCTC, con viec sii dung y kien nhan xet nay khong mang tinh bat buoc. Kiem toan BCTC do doanh nghiep kiem toan thiic hien la mot hoat dong diia tren cd sd thoa thuan giOa doanh nghiep kiem toan vdi khach hang. Co the nhan thay mot so" diem noi bat chu yeu cua kiem toan BCTC nhii: Muc dich chu yeu la kiem tra va xac nhan ve miic do trung thuc va hdp ly cua BCTC diidc kiem toan. Doi tiidng kiem toan la BCTC cua ddn vi diidc kiem toan lap ra. Chu the kiem toan la KTV (co the la KTV doc lap; KTV nha niidc hay KTV noi bo). Cach thiic thiic hien cuoc kiem toan phai tuan theo quy trinh kiem toan BCTC va sii dung cac phiidng phap, thu tuc, ky # •) thuat kiem toan. - Kiem tra ke toan lai la hoat dong theo yeu cau hoac theo quy dinh cua cd quan co tham quyen (cd quan chu quan, ke toan ddn vi cap tren, ke toan triidng cua ddn vi,...). Noi dung hoat dong kiem tra ke toan chu yeu la kiem tra doi vdi viec to chiic thiic hien cong tac ke toan tai ddn vi, bao gom to chiic bo may ke toan, ap dung va van dung cac che do ke toan (chiing tii ke toan, tai khoan ke toan, so ke toan, bao cao ke toan). Viec kiem tra ke toan cung gan lien vdi danh gia ve trinh do cua ke Hoc vi£n Tai chinh 77 GIAO TRiNH LY THUYET KIEM TOAN toan vien, viec chap hanh cac che do ke toan 6 ddn vi; Thong thiidng ket qua kiem tra ke toan cung gSn vdi viec xii ly tiep theo doi vdi bo may ke toan cua ddn vi (khen thiidng, rut kinh ») nghiem, boi diidng nghiep vu,...). O nhiing ddn vi quan ly co ne nep, cong viec kiem tra ke toan thtfdng diidc thiic hien mot cach deu dan thiidng xuyen hang nam. •y / j ty 9 ^ ^ 9 * Cd the tom tat mot so diem noi bat cua hoat dong kiem tra ke toan nhii sau: Muc dich chu yeu la kiem tra, danh gia viec to chiic thiic hien cong tac ke toan tai ddn vi. Doi tiidng kiem tra la cac cong viec trong to chiic cong tac ke toan gom to chiic bo may ke toan va to’ chiic cac hoat dong tac nghiep (chiing tii, tai khoan, so ke toan,...). Chu the thiic hien cong viec kiem tra la ke toan triidng cua ddn vi cap tren hay ke toan trUdng cua ddn vi hoac ngiidi ty diidc uy quyen. Cach thiic thiic hien: theo quy trinh kiem tra; •y ty thiic hien kiem tra theo cac noi dung cu the. 9 - Thanh tra tai chinh thiic hien viec thanh tra (kiem tra)doi vdi cac ddn vi trong viec chap hanh cac quy che tai chinh (trong huy dong, quan ly, phan phoi sii dung von); trong viec 9 chap hanh dii toan ngan sach;... O Viet Nam, cong viec thanh tra tai chmh do cd quan chuyen mon cua nha niidc dam nhan (thuoc Bo Tai chinh, Sd Tai chinh). Ket qua cua thanh tra tai chinh con bao gom ca kien nghi de cap cd tham quyen ra quyet dinh xii ly thich hdp. Mot so diem noi bat chu yeu cua hoat dong thanh tra tai chinh: Muc dich chu yeu la thanh tra viec chap hanh cac quy che tai chinh cua Nha niidc tai ddn vi. Doi tiidng cua thanh tra 78 Hoc vien Tai chinh Chuang 2: Cac td chuc kiem toan va hoat ddng cua cac tochOc kiem toan tai chinh la cac cong viec quan ly, phan phoi va s\i dung von; chap hanh dii toan kinh phi tai ddn vi. Chu the thiic hien cong viec thanh tra la cac chuyen vien thanh tra tai chinh (cua Bo hay Sd Tai chinh). Cach thiic thuc hien: Theo quy trinh thanh tra tai chinh; Sii dung cac phtfdng phap va ky thuat thanh tra, kiem tra tai chinh. - Thanh tra nha niidc (d Viet Nam hien nay la Thanh tra Chinh phu) chu yeu thanh tra viec tuan thu phap luat va cac chinh sach cua Nha niidc ve moi linh viic. O Viet Nam, hoat dong thanh tra nay do mot cd quan chuyen mon cua nha niidc dam nhan, do la cd quan Thanh tra chinh phu. Ket qua cua hoat dong thanh tra nha niidc thiidng di lien vdi xxi ly hoac de xuat de cd quan nha niidc cd quyet dinh xii ly doi vdi ddn vi bi thanh tra. Cd the nhan thay cac diem noi bat chu yeu cua Thanh tra nha niidc nhii sau: Muc dich chu yeu la thanh tra viec chap hanh (tuan thu) luat phap va cac chinh sach ciia Nha niidc tai ddn vi. Doi tiidng thanh tra la tinh hinh chap hanh cac quy dinh phap luat va cac chinh sach ciia Nha niidc. Chu the cua hoat dong thanh tra nay la cac chuyen vien thanh tra nha ntfdc (Chinh phu). Cach thiic thiic hien: Theo quy trinh thanh tra cac vu viec, cac noi dung; Sii dung nhieu phiidng phap, ky thuat thanh tra, kiem tra. Cac hoat dong kiem tra ke toan, thanh tra tai chinh va thanh tra nha niidc diia tren cd sd cac quy dinh phap luat va cac quy che ciia cap co tham quyS'n; do do mang tinh bat buoc doi vdi ddn vi diidc (bi) kiem tra, thanh tra. Hoat dong kiem toan BCTC chi trong triidng hdp do to chiic kiem toan noi bo va Hoc vi^n Tai chinh 79 GIAO TRiNH LY THUYET KIEM TOAN to chutc kiem toan nha niidc thiic hien mdi co tinh bat buoc do! vdi ddn vi diidc (bi) kiem toan va ket qua kiem toan cung thudng gan vdi viec xii ly cua cap co tham quyen. Tai Viet Nam, theo Nghi dinh 105/CP cua Chinh phu ban hanh ngay 30/3/2004, hien nay co mot bo phan cac to chiic va doanh nghiep cung bat buoc phai duoc kiem toan doc lap kiem toan. 80 Hoc vi$n Tai chinh Chuong 2: Cac to chuc kiem toan va hoat dong cua cac td chuc kiem toan CAU HOI ON TAP CHl/ONG 2 A. CAU HOI TIT LUAN 1. Hay so sanh gitia 3 to chtic kiem toan (kiem toan noi bo, kiem toan Nha nude, kiem toan doc lap) theo cac tieu thiic cd ban9 2. Trinh bay va giai thich dieu kien ra ddi va ton tai cua to chiic kiem toan doc lap? 3. Quan diem cua anh (chi) ve hinh thiic cong ty kiem toan thuoc sd hufu nha nUdc? Nhiing han che cd ban cua hinh thiic cong ty nay? 4. Lam ro nhiing noi dung cong viec giong va khac nhau *) *) ^ giiia hoat dong kiem toan BCTC vdi kiem tra ke toan? 5. Phan ti'ch de lam ro “sii tach biet ve quyen sd hiiu va quyen sii dung tai san la mot cd sd ra ddi cua hoat dong kiem toan doc lap"? 6. Ban giam doc ddn vi dtfdc kiem toan sii dung ket qua ciia tiing loai kiem toan (KTTT, KTBCTC) phuc vu cho quan ly ddn vi nhu the nao? Hoc vien Tai chinh 81 GIAO TRINH LY THUYET KIEM TOAN B. CAU HOI TRAC NGHIEM KHACH QUAN Hay chon cac cau trd lai dung, dien vao cho trong hoac siia cac doan sai trong cac cau hoi sau: 1. KTV noi bo co the la chu the cua cuoc kiem toan tu a n thu. a. Dung b. Sai 2. To chtic kiem toan noi bo phai chiu trach nhiem true tiep trUdc phap luat. a. Dung b. Sai 3. Ket qua kiem toan BCTC do to chiic kiem toan nha nUdc thuc hien trong moi trUdng hdp deu co the thay the cho to chiic kiem toan doc lap. a. Dung b. Sai 4. Quy trinh kiem toan BCTC do cac to chiic kiem toan (KTNB, KTNN, KTDL) thuc hien deu hoan toan nhu nhau. a. Dung b. Sai 5. To chUc kiem toan nha ntfdc cung c6 chiic n&ng cung c&p cac dich vu xac nhan cho cac doanh nghiep. a. Dung b. Sai 6. T6 chtic kiem toan nh& ntidc cung co the la khach h&ng cua to chiic kiem toan doc lap. a. Dung b. Sai 7. BCTC cua doanh nghiep co the duoc kiem toan bdi: a. KTV doc lap 82 Hpc vi$n Tai chinh Chuang 2: Cac td chuc kiem toan va hoat ddng cua cac td chuc kiem todn b. KTV noi bo c. KTV nha nUdc d. Ke toan trUdng cua doanh nghiep e. Tat ca cac trUdng hdp tren 8. Diem giong nhau gitia to chtic kiem toan la: a. Deu la to chtic vi ldi nhuan b. Deu phai tuan thu phap luat c. Deu thue hien cong viec thu thap va danh gia cac x 9 bang chting kiem toan d. Deu phai nop bao cao kiem toan cho cd quan nha nUdc e. Tat ca cac trUdng hdp tren f. Khong phai mot trong cac trtfdng hdp tren 9. Ket qua kiem toan cua to chtic kiem toan nha ntfdc phai bao cao cho.............................................................................. 10. Bao cao kiem toan do KTV doc l&p lap ra dtfdc guti cho..................................................................................................... 11. To chtic kiem toan doc lap la mot td chtic thuoc loai hinh cd quan quan ly nha nUdc..................................................... 12. Cong ty kiem toan thuoc sd htiu Nha nUdc va cd quan 9 0 kiem toan nha nu6c la cung mot loai hinh to chiic Hoc vien Tai chinh 83