Giải pháp nâng cao kiểm soát chất lượng từ bên ngoài đối với hoạt động kiểm toán độc lập đề tài nghiên cứu khoa học cấp trường

Vi~c ki~m soat tir ben ngoai khong chi nh~ phl,IC Vl,l cho ngum thr ba rna con cho ca cong ty ki€m toan, giup cong ty ki€m toan hoan thi~n quy trinh ki~m toan, h~ chS nli ro trong qua tr

BQ GIAO Dl)C v A DAO T~O TRUONG D~I HQC KINH TE THANH PHO HO CHi MINH

CHU NHieM DE TAl: TS TRAN THJ GIANG TAN

TPHCM - 2008

- - -

BO GIAO DVC v A DAO T~O

TRUONG D~I HOC KINH TE THANH PHO HO CHI MINH

DE TAl NGHIEN CUU KHOA HOC CAP TRUONG

cHu NHieM DE TAI: Ts TRAN THJ GIANG TAN

Thanh vien: ThS Trftn thi Kim Cuong

TPHCM - 2008

Dr: sac~ thu~t ngu

L' · n6i dau

MlJC LlJC

N?OAI DOl VOl HOAT DQNG KIEM TOAN D()C LAP

1.1 Ch~t lm;mg va ki8m soat ch~t lm;mg hoc;tt d()ng ki8m toan tir ben ngoai

1 i .1 Khai ni~m ch~t luQTig va ch~t luQTig hoc;tt d()ng kiSm toan

1.1.2 Khai ni~m vS ki8m soat ch~t luQTig tir ben ngoai dbi v&i hoc;tt d()ng ki8m

to'

l.r Kinh nghi~m v~ Ki~m soat chAt lm;mg tir ben ngoai dbi vO:i ho~t d¢ng

kifm toan cua Hoa ky

1.¥.1 Lich sir hinh thanh va phat tri8n kiSm soat ch~t luQTig tir ben ngoai tc;ti

HbaKy

1.~.2 Cac tf> chuc lien quan d~n kiSm soat hoc;tt d()ng kiSm toan tir ben ngoai

tc;tf HoaKy

1.~ Kinh nghi~m vS KiSm soat ch~t luQTig tir ben ngoai dbi vcri hoc;tt d()ng

ki~m to3n ella Phap

1.~ .1 Lich sir hinh thanh va phat triSn cua kiSm soat ch~t luQTig hoc;tt d()ng

ki~m toan tir ben ngoai cua Phap

1.~.2 Cac quy dinh lien quan ki8m soat ch~t luQTig

1.~.3 Cac ca quan co lien quan trong kiSm soat ch~t luQTig

1.13.4 Ky kiSm soat

1 rs Quy Trinh K~8m soat ,

1 r-6 N()i dung kiem soat chat luQTig

!.t.7 QuyGn h;m va nghia Vll cu dan vi dugc kiclm soat

1.~ Bai hoc kinh nghiem

C~uang 2: THl)'C T~NG KIEM SOAT CHAT LlfQNG n)' BEN NGOAI

D~I v 6I HO~ T BONG KIEM TOAN DOC LAP T ~~ vn;:T NAM

2 ~ B~c di~m cua ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t Nam

I

2.11.1 Cac quy dinh phap ly

I

2.11.2 s6 luQTig va quy mo cac cong ty ki~m toan

2.:1.3 D~i ngii kiclm toan vi~n himh nghc\

2h 4 Tinh hinh ho~t d(>ng cua cac cong ty ki~m toan

I

2jl.5 K~t qua ho~t d(>ng cua cac cong ty ki~m toan

2

11.6 H9i Kiem toan vien hanh nghe Vi~t Nam

2!2 Cac quy dinh hi~n hanh lien quan ki~m soat ch~t luQTig tir ben ngoai d6i

vbi boat dong I ki~m toan toan doc lap tai VietNam

2f2.1 Nghi dinh 105/2004/NB-CP ngay 30 thang 3 nam 2004

2i.2.2.Thong tu s6 64/2004/TT-BTC ngay 29 thang 6 nam 2004

I

21.2.3 Quy~t dinh 47/2005/QB-BTC ngay 14/7/2005 cua B9 Tai chinh v~ vi~c

"bhuy~n giao cho H(>i ngh~ nghi~p thvc hi~n m(>t s6 n(>i dung cong vi~c quan

It hanh ngh~ k~ toan, ki~m toan"

I

~.2.4 Quy ch~ ki~m soat ch~t luQTig dich V\1 k~ toan, ki~m toan

1-2.5 Quyet dinh so 89/2007/QB-BTC ngay 24/10/2007 ve quy che Iva chQn

1oanh nghi~p ki~m toan duqc ch~p thu~ ki~m toan cho t6 chuc phat hanh, t6

9huc d~i chfulg va t6 chuc kinh doanh chfrng khoan

2.~ Thvc tn;mg ki~m soat ch~t luQTig tir ben ngoai d6i vm ho~t d9ng ki~m toan

Cijuong 3: GIAI PHAP NANG CAO KIEM SOAT CHAT LVQNG HOAT

D~NG KIEM TOAN TAl VIJ;T NAM

3 [ 1 B9 Tai chinh vful ti~p tl)c gifr chuc nang chu d~o trong vi~c ban hanh cac

cliuk mvc ki~m toan, ki~m soat ch~t tuQTig ct6i vm ho~t ct9ng ki~m toan ct{lc

bift lA kiem soit chAt lu"",g cho cOng ty d,U chllng

3.11.2 X"ay d~ng L~t Kiem to~ Doc L~p

3.11.3 Nen tach b~ch vi~c ki~m soat ch~t luQTig cho cong ty d~i chung va cong

, kh6ng ph!ti lA d(li chllng

3 1.4 Ki~n toan tb chuc ngh~ nghi~p v~ k~ toan va ki~m toan

3.1.5 HQC t~p kinh nghi~m qu6c t~ va v~ dl,mg cho phu hqp vm d{lc thu phat

~~n cua ho~t d9ng ki~m toan d9c l~p 6 Vi~t Nam

3I1.6 N9i dung cua cac quy dinh ki~m soat phai kha thi

3 ~2 Giai phap nang cao ki~m soat ch~t luQTig ho~t d9ng ki~m toan

I

3f2.1 Hoan thi~n h~ th6ng chufut mvc ki~m toan

31.2.2 Hoan thi~n quy ch~ ki~m soat ch~t luQTig ho~t d9ng kie~ toan

I

31.2.3 Khong nen h~ tieu chuk kiSm toan cho cac cong ty d~i chung

1-2.4 ~~n toim tb chirc ngh.l nghi~p ~ toim, ki8m toim

l2.5 Bo sung quy dinh tinh phi

3 Xay d\ffig cac hu6ng dfut chi ti€t cho vi~c ki~m tra

3 Xac l~p cac bi~n phap ky lu~t d6i v6i KTV hay cong ty ki~m toan vi

T i li~u tham kha.o

78

78

79

DANH SACH THU! T NGU

-I AI CPA: H()i ki~m tmin vien cong chung Hoa ky -American Institute of Certified

: Public Accountants

- 1 CPCAF PRP: Chuang trinh ki~m tra cheo cua Trung tfun Chuang trinh Ki~m tra cheo cac cong ty ki~m toan cho cac cong ty d~i chung (Centre for Public Company Audit firm Peer Review Program )

- AI CPA PRP: Chuang trinh ki~m tra cheo cua Hi~p h9i k~ toan vien cong chirng Hoa

Ky

- SASs: chudn mgc ki~m toan Hoa Ky

- SEC : Uy ban chung kh6an : Securities and Exchange Commission Practice Section

-1 Peer Review: ki~m tra cheo

I

-1

SOX: lu~t Sarbanes-Oxley

_I PCAOB: Uy ban giam sat ho~t d()ng ki~m toan cho cac cong ty d~i chling (Public

•

•

'

LOINOIDAU

1 Tinh cip thi~t cua d~ tai

'kinh tS thi truemg nhfun nang cao chclt luqng thong tin, giup ngm'>'i sir d\ffig ra quySt djnh lthich hqp M(>t n~n kinh t~ phat tri~n lanh m~ vm cac kenh cung cclp vf>n tir thi truemg chtrng khoan va ngan hang doi hoi phai duqc cung cclp cac dich Vl,l ki~m toan c6 chclt

lluqng cao

Trong nhiing nam gfut day, tren th~ gim da xay ra S\f pha san cua nhi~u t~p doan 16n trong d6 16i cua cac cong ty ki~m toan dua dSn S\f mcit long tin cua cong chung vao ngh~ nghi~p ki~m toan Chinh vi v~y, dAu thS ky 21, cac qubc gia tren thS gim da ap d\mg nhi~u bi~n phap nhfun nang cao chclt luqng ho~t d(>ng ki~m toan trong d6 tang cuemg ki~m soat chclt

.luqng tir ben ngoai la m(>t trong nhiing bi~n phap quan trQng nhcit

I T~i VN, thi truemg chtrng khoan da hinh thanh va phat tri~n m~nh trong nhiing nam gfut day D~ 6n djnh thi truemg chtrng khoan, m(>t trong nhiing bi~n phap khong th~ thiSu la thong tin cung ccip phai trung thvc Muf>n v~y, djch V\1 ki~m toan phai dam bao chclt luqng

'I N6i each khac, chclt luqng cua djch V\1 ki~m toan la m6i quan tam cua cac d6i tuqng sir

d\ffig thong tin tren bao cao tai chinh vein d~ d~t ra la ki~m soat chclt luqng ho~t d(>ng ki~m toan nhu thS nao d~ dam bao ki~m toan vien d(>c l~p va Cong ty ki~m toan thvc hi~n

I cac chinh sach va thu tl,lc ki~m soat chclt luqng d6i vm toan b(> ho~t d(>ng ki~m toa.n cua cong ty ki~m toan va df>i Vffi tUng CUQC ki~m toan

I Nh~ thuc tAm quan trQng cua ki~m soat chclt luqng tir ben ngoai d6i v&i ho~t d(>ng ki~m toan, tir nam 1998, B9 Tai chinh da t6 chuc cac CUQC ki~m tra d6i vm cong ty ki~m toan

I Vao ngay 15 thang 5 nam 2007, B9 Tai chinh da ban hanh quySt dinh 32/2007/QD-BTC v~

Quy chS ki~m soat chclt luqng Quy chS nay du c6 nhiing uu di~m dang k~, tuy nhien vk

I con nhiing bclt c~p lam cho vi~c ki~m soat chclt luqng khong phat huy tac d\ffig dAy du

V 61 nhiing ly do neu tren, d~ tai "Giai phap nang cao ki~m soat chclt luqng tu ben ngoai d6i vm ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t nam" la vein d~ mang tinh thai sv, nh~m g6p

;;

phfui hoan thi~n va phat triSn cac dich V\l kiSm toan trong ti~n trinh h<)i nh?p vao khu Vl,l'C

va qu6c t~ cua Vi~t nam

2 Ml}C dich va ph~m vi nghien Ctfu ciia d~ tai

Mvc dich cua d~ tai nhfun giai quy6t nhfmg vful d~ sau:

a Khao sat va due k~t kinh nghi~m cac qu6c gia tren th6 gi6i trong xay dl,l'flg cac

I quy ch~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i ho~t d<)ng kiSm toan d<)c l?p

b Khao sat thvc tr~g v~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i ho~t d<)ng

I kiSm toan d<)c l?p t~i VN

c D~ ra cac giai phap mang tinh dinh huang cho vi~c thi~t l?p cac quy dinh kiSm soat chAt luQ'llg ruben ngoai d6i v6i ho~t d<)ng kiSm toan d<)c l?p t~i VN

I ~h~ vi nghien c(ru chi t?p trung vao cac quy dinh v~ ki,Sm soat chAt luQ'llg tu be~

I ngoai doi v~ ho~t d<)n'g kiem toan d<)c l?p t~~ VN Nhu v?y' de, tai khong nghien c(ru ve quy dinh kiem soat chat luQ'llg ru ben trong doi v6i ho~t d<)ng kiem toan d<)c l?p t~i VN

13 • N"" d QI ung ue _ , t' a1

I Ngoai phfui rna dftu, k~t lu?n va cac phvlvc, n<)i dung d~ tai bao g6m ba chuang, dola:

I

Chuang 1 :TONG QUAN VE KlEM SOAT CHAT UJQNG Tu BEN NGOAl

I D6l VOl HOAT DONG KlEM TOAN DOC LAP

Chuang 2 : TH1,fC TRANG -· KlEM SOAT CHAT LVQNG TV BEN

I NGOAl DOl VOl HOAT DONG KlEM TOAN DOC LAP

Chuang 3 : GlAl PHAP NANG CAO KIEM SOAT CHAT LVQNG TV BEN

I NGOAl DOl VOl HOAT DONG KIEM TOAN DOC LAP

1 V 6i kha nang nghien c(ru, diSu ki~n va thai gian nghien c(ru co h~, nen tAt nhien

dS tru kh6 thS tranh kh6i nhfmg h~ ch~, nhung chting toi hy vQng rfutg dS tai se co nhfmg

I dong gop nhAt dinh v~ m<)t trong nhfmg vful dS ca ban dS gop phfui phat triSn ho~t d<)ng

I kiSm toan t~i Vi~t Nam

huong 1: TONG QUAN v:E KIEM so AT CHAT Llf<}NG TU BEN

NGOAI DOl VOI HOAT DONG KIEM TOAN DOC LAP 0 0 0

110101 Khai ni'm chjt IU'Q'ng va chjt IU'Q'ng ho~t dc}ng ki~m toan

I Chat lu911g la thu6c do gia tri cua san phfun, hang h6a dich V\1· Tuy thu()c g6c d() khac

1 nhau, c6 the c6 nhiing dinh nghia khac nhau

Theo tir dien Tieng Vi~t thi:

Con chcit lu911g ho~t d()ng ki6m toan, theo chuful mvc ki6m toan qu6c t~ 220 - ki6m soat chclt luQllg ki~m toan "chdt lut;rng hoqt a9ng ki~m toan !a muc a9 thoa man cua cdc a6i

ki~m toan vien, a6ng th&i thoa man rnong mu6n cua cdc a6i tut;rng GU(!C kiim todn vi

Nhu v~y, chclt luQllg ho~t d()ng ki~m toan c6 th~ duqc xem xet dum ba g6c d():

• Muc d() ngum Slr d-vng thong tin th6a man d6i v6i tinh khach quan va d() tin c~y cua k€t qua ki~m toan

Muc d9 cua don vi duqc ki€m toan thea man v~ y ki~n dong g6p nh~m nang cao hi~u qua ho~t d9ng kinh doanh

Bao cao ki€m toan duqc l~p va phat hanh theo dung thCri gian da thea thu~n trong hgp dbng ki€m toan va chi phi dich V\1 ki€m toan phu hgp v6i muc d9 ki€m toan

:1.1.2 Khai ni~m v~ ki~m soat chat IU'Q'ng tiP ben ngoai dOi vai ho~t d(}ng

1Kiern soat chat lm;mg la rn9t khau quan trQng trong quy trinh san xuat nham dam bao sfm

I phfun san xufit phu hgp chfit luQ11g, tieu chufui quy dinh da duqc thi~t l?p Ki€rn soat chfit 1

luQ11g la khau khong th€ thi€u trong rnQi nganh ngh~: san xufit, dich V\1, thuong m~i

Vi~c ki€rn soat c6 th€ duqc thl,Ic hi~n tir chinh tb chuc hay ben ngoai cua m9t tb chuc Vi~c

ki8rn soat tir ben ngoai thubng duqc gQi la giam sat

Theo tir di€n ti€ng Vi~t, ki€rn soat chfit luQ'llg hay giam sat chfit luQ'llg (GSCL):

chuc, va phiin tich h6 SO' di tin chdc rdng cac yeu cdu quy dtnh dang du()'c thoa man Cdn

tin chdc rdng cac yeu cdu trong h(Yp d6ng dang du()'C dap ung 2) GSCL c6 thi bao g6m vi?c quan Sat va diJu khiJn CaC himh d9ng dJ ngiin ngira Sf! hu hr;li ho(lc xu6ng c&p cua d6i tu(!ng, theo th&i gian 3) Tit "lien t1,1c" trong djnh nghia GSCL c6 thi c6 nghia luon luon ho(lc thuirng xuyen

I Ki8rn toan la rn9t ngh~ nghi~p d~c bi~t, rna thl,Ic chfit la rn9t lQai dich V\1 dam bao do ki8m toan vien cung cftp nh~ dua ra y ki€n v~ cac thong tin duqc hinh thanh tren ca sa chuk rnl,IC nhfit dinh Ml,lC dich cua dich V\1 nh~ nang cao tinh dang tin c?y cua thong tin nha

d6 cac d6i tuQ'llg c6 lien quan (nha d~u tu, ngan hang ) c6 th€ dua ra quy~t dinh d~u tu d(mg d~n rnang l~i hi~u qua kinh t€ cao

~~~~~~~~~~~~~~~~~ che Vi~c ki€rn soat khong chi duqc thuc hi~n bcri cac cong ty ki8rn toan va rna con duqc

ti€n hanh bcri h9i ngh~ nghi~p ho~c cac ca quan chuc nang c6 lien quan

•

Dfulg 6 g6c d(> doanh nghi~p ki~m to{m, ki~m soat ch~t luQTig ho~t d(>ng ki~m toan la qua

trinh ki~m toan vien dQC l?p va cong ty ki~m toan th\l'C hi~n cac chinh sach Va thu tl,IC ki~m

soat ch~t luQTig d6i vm toan b(> ho~t d(>ng ki~m toan cua cong ty ki~m toan va d6i v6i tling

cu(>c ki~m toan Ki~m soat ch~t luQTig ho~t d(>ng ki~m toan khong chi nh~m nang cao ch~t

luQTig dich Vl,l rna COn la ffiQt bi~n phap hiiu hi~u d€ XU ly cac rui fO phat sinh tir Vi~c tranh ch~p trach nhi~m ngh~ nghi~p

Dfulg tren goc d9 xa h(>i, do kSt qua ki~m toan la ccr sa d€ nguai su dl,lng ra cac quySt dinh

co lien quan vi v?y, d~ dam bao ch~t luQTig ho~t d(>ng ki~m toan, vi~c ki€m soat nay khong

th~ chi dUQ"C th\fC hi~n bm cong ty ki~m toan rna COn dugc th\l'C hi~n bcri CaC tac nhan ben ngoai

Tuy thu(>c vao tirng qu6c gia rna vi~c ki~m soat nay c6 th~ do cac t6 chuc khac nhau th\l'C hi~n Cac ccr quan chiu trach nhi~m lien quan c6 th~ la H(>i ngh~ nghi~p, Uy ban qu6c gia

v~ ki€m toan hay ccr quan chuc nang cua Nha nu&c Vi~c ki~m soat tir ben ngoai khong chi nh~ phl,IC Vl,l cho ngum th(r ba rna con cho ca cong ty ki€m toan, giup cong ty ki€m toan hoan thi~n quy trinh ki~m toan, h~ chS nli ro trong qua trinh th\fc hi~n ki€m toan

Nhu v?y, ki~m so at ch~t luQTig tir ben ngoai c6 th~ dugc dinh nghla la:

Vi~c ki~m soat ch~t luQTig tir ben ngoai nh~ ffil,lC dich:

• Xem xet vi~c xay d\l'fig va th\l'C hi~n cac chinh sach va thu tl,IC ki€m soat ch~t luQTig dich Vl,l cua cac cong ty ki~m toan d~ dam bao cac dich Vl,l Va cac CUQC ki~m toan d~u dugc tiSn hanh phu hgp vm quy dinh cua phap lu?t va cac chufrn m\fc ngh~ nghi~p

• Danh gia tinh hinh tuan thu cac quy dinh va cac chufrn ffi\l'C ngh~ nghi~p trong vi~c th1Jc hi~n dich V\1 ki€m toan

• Phat hi~n nhfrng t6n t~i, tim ra nguyen nhan va dua ra bi~n phap kh~c ph1,1c

~i~m tra cheo la cuoc kiem tra trong d6 mot cong ty kiem toan nay diroc kiem tra boi motFong ty kiem toan khac Do v~y, kiem tra vi en dn tuan thu mot s6 nguyen t~c: bao mat,roc l~p, trung thirc va khach quan, than trong dung mire.

IVi~c thuc hien va bao cao k€t qua cua cuoc kiern tra cheo doi hoi S1,1'phan doan ngheInghi~p cua ngiroi thuc hien Vi vay, ngiroi di kiem tra phai:

1-La thanh vien dang hoat dong cua AICPA, duoc dp gidy phep hanh nghe, lam viec trongImot cong ty dft dang ky vao chuang trinh kiem tra cheo cua AICPA hay CPCAF Cong ty

Irna ngiroi kiem tra nay lam viec phai nhan diroc bao cao kiem tra cheo dat tieu chuan trongIvong 3.5 nam tro lai

1- C6 kien thirc vS cac chuan m\Ic nghS nghi~p dang dugc ap d\mg bao g6m cac chufut m1,1'c

IvS ki~m soat chdt lugng va chufut m1,1'cvS vi~c ki~m tra cheo KiSn thilc nay co th~ c6 dugc

Itilvi~c hQc trong Ilklam vi~c hay tham d\I nhiing kh6a hUdn luy~n ho~c cahai

I - C6 it nhdt 5 nam kinh nghi~m gdn nhdt trong vi~c th1,1'chi~n cac dich Vl,l kS toan ki~mtoano

I

I - Hi~n dang hOliltdong er dp giam sat trong lInh V\ICkS toan ki~m toan nhu chu phdn him

I hay truang phong (manager) hay nguCri c6 trach nhi~m tuang t\I er cong ty rna c6 dang ky

I vao chuang trinh ki~m tra cheo cua AICPA hay CPCAF

I Hoan thanh khoa hudn luy~n vS ki~m tra cheo do HOi d6ng t6 chilc

NguCri kiem tra cheo cho cac hgp dong er cac nganh c6 rui ro cao thi ngoai kien thilc ve

I cac chuk m\Ic nghS nghi~p, phai co kiSn thilc C\l th~ va kinh nghi~m th1,1'CtS vS nganh d6

I AICP A se quySt dinh xem li~u nh6m di ki~m tra cheo hay nguCri di ki~m tra c6 dAy du

I kinh nghi~m d~ th\Ic hi~n mot cuoc ki~m tra C\lth~ hay khong

I Nhiing nguCri bi hliln cM hanh nghe theo quy dinh bCYilu~t phap hay ca quan qmin ly thikhong dugc trer thanh nguCri di ki~m tra cheo cho dSn khi hSt thCrigian cua S1,1'hlilllch€ nay

BQ GIAO Dl)C v A DAO T~O TRUONG D~I HQC KINH TE THANH PHO HO CHi MINH

CHU NHieM DE TAl: TS TRAN THJ GIANG TAN

TPHCM - 2008

- - -

BO GIAO DVC v A DAO T~O

TRUONG D~I HOC KINH TE THANH PHO HO CHI MINH

DE TAl NGHIEN CUU KHOA HOC CAP TRUONG

cHu NHieM DE TAI: Ts TRAN THJ GIANG TAN

Thanh vien: ThS Trftn thi Kim Cuong

TPHCM - 2008

Dr: sac~ thu~t ngu

L' · n6i dau

MlJC LlJC

N?OAI DOl VOl HOAT DQNG KIEM TOAN D()C LAP

1.1 Ch~t lm;mg va ki8m soat ch~t lm;mg hoc;tt d()ng ki8m toan tir ben ngoai

1 i .1 Khai ni~m ch~t luQTig va ch~t luQTig hoc;tt d()ng kiSm toan

1.1.2 Khai ni~m vS ki8m soat ch~t luQTig tir ben ngoai dbi v&i hoc;tt d()ng ki8m

to'

l.r Kinh nghi~m v~ Ki~m soat chAt lm;mg tir ben ngoai dbi vO:i ho~t d¢ng

kifm toan cua Hoa ky

1.¥.1 Lich sir hinh thanh va phat tri8n kiSm soat ch~t luQTig tir ben ngoai tc;ti

HbaKy

1.~.2 Cac tf> chuc lien quan d~n kiSm soat hoc;tt d()ng kiSm toan tir ben ngoai

tc;tf HoaKy

1.~ Kinh nghi~m vS KiSm soat ch~t luQTig tir ben ngoai dbi vcri hoc;tt d()ng

ki~m to3n ella Phap

1.~ .1 Lich sir hinh thanh va phat triSn cua kiSm soat ch~t luQTig hoc;tt d()ng

ki~m toan tir ben ngoai cua Phap

1.~.2 Cac quy dinh lien quan ki8m soat ch~t luQTig

1.~.3 Cac ca quan co lien quan trong kiSm soat ch~t luQTig

1.13.4 Ky kiSm soat

1 rs Quy Trinh K~8m soat ,

1 r-6 N()i dung kiem soat chat luQTig

!.t.7 QuyGn h;m va nghia Vll cu dan vi dugc kiclm soat

1.~ Bai hoc kinh nghiem

C~uang 2: THl)'C T~NG KIEM SOAT CHAT LlfQNG n)' BEN NGOAI

D~I v 6I HO~ T BONG KIEM TOAN DOC LAP T ~~ vn;:T NAM

2 ~ B~c di~m cua ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t Nam

I

2.11.1 Cac quy dinh phap ly

I

2.11.2 s6 luQTig va quy mo cac cong ty ki~m toan

2.:1.3 D~i ngii kiclm toan vi~n himh nghc\

2h 4 Tinh hinh ho~t d(>ng cua cac cong ty ki~m toan

I

2jl.5 K~t qua ho~t d(>ng cua cac cong ty ki~m toan

2

11.6 H9i Kiem toan vien hanh nghe Vi~t Nam

2!2 Cac quy dinh hi~n hanh lien quan ki~m soat ch~t luQTig tir ben ngoai d6i

vbi boat dong I ki~m toan toan doc lap tai VietNam

2f2.1 Nghi dinh 105/2004/NB-CP ngay 30 thang 3 nam 2004

2i.2.2.Thong tu s6 64/2004/TT-BTC ngay 29 thang 6 nam 2004

I

21.2.3 Quy~t dinh 47/2005/QB-BTC ngay 14/7/2005 cua B9 Tai chinh v~ vi~c

"bhuy~n giao cho H(>i ngh~ nghi~p thvc hi~n m(>t s6 n(>i dung cong vi~c quan

It hanh ngh~ k~ toan, ki~m toan"

I

~.2.4 Quy ch~ ki~m soat ch~t luQTig dich V\1 k~ toan, ki~m toan

1-2.5 Quyet dinh so 89/2007/QB-BTC ngay 24/10/2007 ve quy che Iva chQn

1oanh nghi~p ki~m toan duqc ch~p thu~ ki~m toan cho t6 chuc phat hanh, t6

9huc d~i chfulg va t6 chuc kinh doanh chfrng khoan

2.~ Thvc tn;mg ki~m soat ch~t luQTig tir ben ngoai d6i vm ho~t d9ng ki~m toan

Cijuong 3: GIAI PHAP NANG CAO KIEM SOAT CHAT LVQNG HOAT

D~NG KIEM TOAN TAl VIJ;T NAM

3 [ 1 B9 Tai chinh vful ti~p tl)c gifr chuc nang chu d~o trong vi~c ban hanh cac

cliuk mvc ki~m toan, ki~m soat ch~t tuQTig ct6i vm ho~t ct9ng ki~m toan ct{lc

bift lA kiem soit chAt lu"",g cho cOng ty d,U chllng

3.11.2 X"ay d~ng L~t Kiem to~ Doc L~p

3.11.3 Nen tach b~ch vi~c ki~m soat ch~t luQTig cho cong ty d~i chung va cong

, kh6ng ph!ti lA d(li chllng

3 1.4 Ki~n toan tb chuc ngh~ nghi~p v~ k~ toan va ki~m toan

3.1.5 HQC t~p kinh nghi~m qu6c t~ va v~ dl,mg cho phu hqp vm d{lc thu phat

~~n cua ho~t d9ng ki~m toan d9c l~p 6 Vi~t Nam

3I1.6 N9i dung cua cac quy dinh ki~m soat phai kha thi

3 ~2 Giai phap nang cao ki~m soat ch~t luQTig ho~t d9ng ki~m toan

I

3f2.1 Hoan thi~n h~ th6ng chufut mvc ki~m toan

31.2.2 Hoan thi~n quy ch~ ki~m soat ch~t luQTig ho~t d9ng kie~ toan

I

31.2.3 Khong nen h~ tieu chuk kiSm toan cho cac cong ty d~i chung

1-2.4 ~~n toim tb chirc ngh.l nghi~p ~ toim, ki8m toim

l2.5 Bo sung quy dinh tinh phi

3 Xay d\ffig cac hu6ng dfut chi ti€t cho vi~c ki~m tra

3 Xac l~p cac bi~n phap ky lu~t d6i v6i KTV hay cong ty ki~m toan vi

T i li~u tham kha.o

78

78

79

DANH SACH THU! T NGU

-I AI CPA: H()i ki~m tmin vien cong chung Hoa ky -American Institute of Certified

: Public Accountants

- 1 CPCAF PRP: Chuang trinh ki~m tra cheo cua Trung tfun Chuang trinh Ki~m tra cheo cac cong ty ki~m toan cho cac cong ty d~i chung (Centre for Public Company Audit firm Peer Review Program )

- AI CPA PRP: Chuang trinh ki~m tra cheo cua Hi~p h9i k~ toan vien cong chirng Hoa

Ky

- SASs: chudn mgc ki~m toan Hoa Ky

- SEC : Uy ban chung kh6an : Securities and Exchange Commission Practice Section

-1 Peer Review: ki~m tra cheo

I

-1

SOX: lu~t Sarbanes-Oxley

_I PCAOB: Uy ban giam sat ho~t d()ng ki~m toan cho cac cong ty d~i chling (Public

•

•

'

LOINOIDAU

1 Tinh cip thi~t cua d~ tai

'kinh tS thi truemg nhfun nang cao chclt luqng thong tin, giup ngm'>'i sir d\ffig ra quySt djnh lthich hqp M(>t n~n kinh t~ phat tri~n lanh m~ vm cac kenh cung cclp vf>n tir thi truemg chtrng khoan va ngan hang doi hoi phai duqc cung cclp cac dich Vl,l ki~m toan c6 chclt

lluqng cao

Trong nhiing nam gfut day, tren th~ gim da xay ra S\f pha san cua nhi~u t~p doan 16n trong d6 16i cua cac cong ty ki~m toan dua dSn S\f mcit long tin cua cong chung vao ngh~ nghi~p ki~m toan Chinh vi v~y, dAu thS ky 21, cac qubc gia tren thS gim da ap d\mg nhi~u bi~n phap nhfun nang cao chclt luqng ho~t d(>ng ki~m toan trong d6 tang cuemg ki~m soat chclt

.luqng tir ben ngoai la m(>t trong nhiing bi~n phap quan trQng nhcit

I T~i VN, thi truemg chtrng khoan da hinh thanh va phat tri~n m~nh trong nhiing nam gfut day D~ 6n djnh thi truemg chtrng khoan, m(>t trong nhiing bi~n phap khong th~ thiSu la thong tin cung ccip phai trung thvc Muf>n v~y, djch V\1 ki~m toan phai dam bao chclt luqng

'I N6i each khac, chclt luqng cua djch V\1 ki~m toan la m6i quan tam cua cac d6i tuqng sir

d\ffig thong tin tren bao cao tai chinh vein d~ d~t ra la ki~m soat chclt luqng ho~t d(>ng ki~m toan nhu thS nao d~ dam bao ki~m toan vien d(>c l~p va Cong ty ki~m toan thvc hi~n

I cac chinh sach va thu tl,lc ki~m soat chclt luqng d6i vm toan b(> ho~t d(>ng ki~m toa.n cua cong ty ki~m toan va df>i Vffi tUng CUQC ki~m toan

I Nh~ thuc tAm quan trQng cua ki~m soat chclt luqng tir ben ngoai d6i v&i ho~t d(>ng ki~m toan, tir nam 1998, B9 Tai chinh da t6 chuc cac CUQC ki~m tra d6i vm cong ty ki~m toan

I Vao ngay 15 thang 5 nam 2007, B9 Tai chinh da ban hanh quySt dinh 32/2007/QD-BTC v~

Quy chS ki~m soat chclt luqng Quy chS nay du c6 nhiing uu di~m dang k~, tuy nhien vk

I con nhiing bclt c~p lam cho vi~c ki~m soat chclt luqng khong phat huy tac d\ffig dAy du

V 61 nhiing ly do neu tren, d~ tai "Giai phap nang cao ki~m soat chclt luqng tu ben ngoai d6i vm ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t nam" la vein d~ mang tinh thai sv, nh~m g6p

;;

phfui hoan thi~n va phat triSn cac dich V\l kiSm toan trong ti~n trinh h<)i nh?p vao khu Vl,l'C

va qu6c t~ cua Vi~t nam

2 Ml}C dich va ph~m vi nghien Ctfu ciia d~ tai

Mvc dich cua d~ tai nhfun giai quy6t nhfmg vful d~ sau:

a Khao sat va due k~t kinh nghi~m cac qu6c gia tren th6 gi6i trong xay dl,l'flg cac

I quy ch~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i ho~t d<)ng kiSm toan d<)c l?p

b Khao sat thvc tr~g v~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i ho~t d<)ng

I kiSm toan d<)c l?p t~i VN

c D~ ra cac giai phap mang tinh dinh huang cho vi~c thi~t l?p cac quy dinh kiSm soat chAt luQ'llg ruben ngoai d6i v6i ho~t d<)ng kiSm toan d<)c l?p t~i VN

I ~h~ vi nghien c(ru chi t?p trung vao cac quy dinh v~ ki,Sm soat chAt luQ'llg tu be~

I ngoai doi v~ ho~t d<)n'g kiem toan d<)c l?p t~~ VN Nhu v?y' de, tai khong nghien c(ru ve quy dinh kiem soat chat luQ'llg ru ben trong doi v6i ho~t d<)ng kiem toan d<)c l?p t~i VN

13 • N"" d QI ung ue _ , t' a1

I Ngoai phfui rna dftu, k~t lu?n va cac phvlvc, n<)i dung d~ tai bao g6m ba chuang, dola:

I

Chuang 1 :TONG QUAN VE KlEM SOAT CHAT UJQNG Tu BEN NGOAl

I D6l VOl HOAT DONG KlEM TOAN DOC LAP

Chuang 2 : TH1,fC TRANG -· KlEM SOAT CHAT LVQNG TV BEN

I NGOAl DOl VOl HOAT DONG KlEM TOAN DOC LAP

Chuang 3 : GlAl PHAP NANG CAO KIEM SOAT CHAT LVQNG TV BEN

I NGOAl DOl VOl HOAT DONG KIEM TOAN DOC LAP

1 V 6i kha nang nghien c(ru, diSu ki~n va thai gian nghien c(ru co h~, nen tAt nhien

dS tru kh6 thS tranh kh6i nhfmg h~ ch~, nhung chting toi hy vQng rfutg dS tai se co nhfmg

I dong gop nhAt dinh v~ m<)t trong nhfmg vful dS ca ban dS gop phfui phat triSn ho~t d<)ng

I kiSm toan t~i Vi~t Nam

huong 1: TONG QUAN v:E KIEM so AT CHAT Llf<}NG TU BEN

NGOAI DOl VOI HOAT DONG KIEM TOAN DOC LAP 0 0 0

110101 Khai ni'm chjt IU'Q'ng va chjt IU'Q'ng ho~t dc}ng ki~m toan

I Chat lu911g la thu6c do gia tri cua san phfun, hang h6a dich V\1· Tuy thu()c g6c d() khac

1 nhau, c6 the c6 nhiing dinh nghia khac nhau

Theo tir dien Tieng Vi~t thi:

Con chcit lu911g ho~t d()ng ki6m toan, theo chuful mvc ki6m toan qu6c t~ 220 - ki6m soat chclt luQllg ki~m toan "chdt lut;rng hoqt a9ng ki~m toan !a muc a9 thoa man cua cdc a6i

ki~m toan vien, a6ng th&i thoa man rnong mu6n cua cdc a6i tut;rng GU(!C kiim todn vi

Nhu v~y, chclt luQllg ho~t d()ng ki~m toan c6 th~ duqc xem xet dum ba g6c d():

• Muc d() ngum Slr d-vng thong tin th6a man d6i v6i tinh khach quan va d() tin c~y cua k€t qua ki~m toan

Muc d9 cua don vi duqc ki€m toan thea man v~ y ki~n dong g6p nh~m nang cao hi~u qua ho~t d9ng kinh doanh

Bao cao ki€m toan duqc l~p va phat hanh theo dung thCri gian da thea thu~n trong hgp dbng ki€m toan va chi phi dich V\1 ki€m toan phu hgp v6i muc d9 ki€m toan

:1.1.2 Khai ni~m v~ ki~m soat chat IU'Q'ng tiP ben ngoai dOi vai ho~t d(}ng

1Kiern soat chat lm;mg la rn9t khau quan trQng trong quy trinh san xuat nham dam bao sfm

I phfun san xufit phu hgp chfit luQ11g, tieu chufui quy dinh da duqc thi~t l?p Ki€rn soat chfit 1

luQ11g la khau khong th€ thi€u trong rnQi nganh ngh~: san xufit, dich V\1, thuong m~i

Vi~c ki€rn soat c6 th€ duqc thl,Ic hi~n tir chinh tb chuc hay ben ngoai cua m9t tb chuc Vi~c

ki8rn soat tir ben ngoai thubng duqc gQi la giam sat

Theo tir di€n ti€ng Vi~t, ki€rn soat chfit luQ'llg hay giam sat chfit luQ'llg (GSCL):

chuc, va phiin tich h6 SO' di tin chdc rdng cac yeu cdu quy dtnh dang du()'c thoa man Cdn

tin chdc rdng cac yeu cdu trong h(Yp d6ng dang du()'C dap ung 2) GSCL c6 thi bao g6m vi?c quan Sat va diJu khiJn CaC himh d9ng dJ ngiin ngira Sf! hu hr;li ho(lc xu6ng c&p cua d6i tu(!ng, theo th&i gian 3) Tit "lien t1,1c" trong djnh nghia GSCL c6 thi c6 nghia luon luon ho(lc thuirng xuyen

I Ki8rn toan la rn9t ngh~ nghi~p d~c bi~t, rna thl,Ic chfit la rn9t lQai dich V\1 dam bao do ki8m toan vien cung cftp nh~ dua ra y ki€n v~ cac thong tin duqc hinh thanh tren ca sa chuk rnl,IC nhfit dinh Ml,lC dich cua dich V\1 nh~ nang cao tinh dang tin c?y cua thong tin nha

d6 cac d6i tuQ'llg c6 lien quan (nha d~u tu, ngan hang ) c6 th€ dua ra quy~t dinh d~u tu d(mg d~n rnang l~i hi~u qua kinh t€ cao

~~~~~~~~~~~~~~~~~ che Vi~c ki€rn soat khong chi duqc thuc hi~n bcri cac cong ty ki8rn toan va rna con duqc

ti€n hanh bcri h9i ngh~ nghi~p ho~c cac ca quan chuc nang c6 lien quan

•

Dfulg 6 g6c d(> doanh nghi~p ki~m to{m, ki~m soat ch~t luQTig ho~t d(>ng ki~m toan la qua

trinh ki~m toan vien dQC l?p va cong ty ki~m toan th\l'C hi~n cac chinh sach Va thu tl,IC ki~m

soat ch~t luQTig d6i vm toan b(> ho~t d(>ng ki~m toan cua cong ty ki~m toan va d6i v6i tling

cu(>c ki~m toan Ki~m soat ch~t luQTig ho~t d(>ng ki~m toan khong chi nh~m nang cao ch~t

luQTig dich Vl,l rna COn la ffiQt bi~n phap hiiu hi~u d€ XU ly cac rui fO phat sinh tir Vi~c tranh ch~p trach nhi~m ngh~ nghi~p

Dfulg tren goc d9 xa h(>i, do kSt qua ki~m toan la ccr sa d€ nguai su dl,lng ra cac quySt dinh

co lien quan vi v?y, d~ dam bao ch~t luQTig ho~t d(>ng ki~m toan, vi~c ki€m soat nay khong

th~ chi dUQ"C th\fC hi~n bm cong ty ki~m toan rna COn dugc th\l'C hi~n bcri CaC tac nhan ben ngoai

Tuy thu(>c vao tirng qu6c gia rna vi~c ki~m soat nay c6 th~ do cac t6 chuc khac nhau th\l'C hi~n Cac ccr quan chiu trach nhi~m lien quan c6 th~ la H(>i ngh~ nghi~p, Uy ban qu6c gia

v~ ki€m toan hay ccr quan chuc nang cua Nha nu&c Vi~c ki~m soat tir ben ngoai khong chi nh~ phl,IC Vl,l cho ngum th(r ba rna con cho ca cong ty ki€m toan, giup cong ty ki€m toan hoan thi~n quy trinh ki~m toan, h~ chS nli ro trong qua trinh th\fc hi~n ki€m toan

Nhu v?y, ki~m so at ch~t luQTig tir ben ngoai c6 th~ dugc dinh nghla la:

Vi~c ki~m soat ch~t luQTig tir ben ngoai nh~ ffil,lC dich:

• Xem xet vi~c xay d\l'fig va th\l'C hi~n cac chinh sach va thu tl,IC ki€m soat ch~t luQTig dich Vl,l cua cac cong ty ki~m toan d~ dam bao cac dich Vl,l Va cac CUQC ki~m toan d~u dugc tiSn hanh phu hgp vm quy dinh cua phap lu?t va cac chufrn m\fc ngh~ nghi~p

• Danh gia tinh hinh tuan thu cac quy dinh va cac chufrn ffi\l'C ngh~ nghi~p trong vi~c th1Jc hi~n dich V\1 ki€m toan

• Phat hi~n nhfrng t6n t~i, tim ra nguyen nhan va dua ra bi~n phap kh~c ph1,1c

1- ve« cnu dni vui truimg nhom kiim tracheo

INgoai cac yeu d.u d6i voi ngiroi kiem tra cheo, tnrong nhom kiem tra cheo trong CU9Ckiem tra cheo M thong (system review) phai la chu phan hun cua cong ty da dang ky van

Ic irong nh t inh k·;:'iem ra ceo.t he

I

IChi ph~ thong thuong cho viec kiem tra cheo til $2,000 - $5:000 my thuoc van quy mo,ban chat, tinh phirc tap trong hoat d9ng cua cong ty duoc kiem tra Chi phi nay se duoc

Ithirong thao gifra cong ty kiem tra va cong ty duoc kiem tra N goai ra, cac cong ty kiem

Itoan dang kyvan chirong trinh nay se n9P phi cho b9 phan quan ly (khoang $300 cho m6i

Ikykiem soat la 3 nam)

I Du cac cong ty duoc kiem tra luon muon giam phi, nhung phi khong phai la tieu chuan

I chinh de chon lua nhom kiem tra cheo B61 Ie, vi~c ki~m tra cheo khong chi t~p trung van

I vi~c kiem s,oat C(YcAu v~ ky thu~t rna con dua ra cac khuy~n nghi nhfun giup cong ty duqckiem tra thay duqc cac ton t;;t.i,giup giam chi phi, tang suc c;;t.nhtranh

I 1.3.1 Lich sir hinh thanh va phat tri~n Clla ki~m soat chit lUQ'Ilgho~t dqng ki~m toan

tilben ngoai clla Phap

I Ho;;t.td9ng kiem toan cua Phap chiu anh huemg r~t Ian bOi cac quy dinh cua cac C(Yquan

I chuc nang cua nha nuac Tilkhi ra dai cho d~n nay, t6 chuc ngh~ nghi~p cua Phap thea mohinh do lu~t dinh D~c di~m mo hinh nay la vi~c thi~t l~p cac chuAn ml,lc kiem toan duqcgiao cho t6 chuc ngh~ nghi~p duqc thanh l~p do lu~t dinh va phai duqc nha nuac thongqua T6 chuc ngh~ nghi~p t;;t.iPhap co vai tro r~t h;;t.nch~ trong vi~c thi~t l~p chuAn ml,lCva

hQ chiu Sl,lchi ph6i r~t Ian cua nha nuac. Di~u nay xu~t phM til nguyen nhan ho~t d9ng

kiem toan d9C l~p cua Phap hinh thanh til Sl,lra dai yeu d.u cua Lu~t phap (Lu~t cong ty)

do ngu6n tai trq chu y~u cho cac doanh nghi~p khong phai til thi truemg chUng khoan dung

nghia Ph~ Ian cac doanh nghi~p cua Phap chu y~u la doanh nghi~p tu nhan va cong tytrach nhi~m hfi'u h;;t.n,la nhUng cong ty mang tinh ch~t gia dinh

-

Theo Luat cong ty diroc ban hanh vao 24.07.1867, cac cong ty c6 phan phai diroc mot haybhi~u kiem toan vi en kiem soat bao cao tai chinh Ki~m toan vien trong giai dean nay dirocIxem nhu la m9t hrc hrong nham giam soat hoat d9ng cua Ban giarn d6c d~ bao v~ cho chu

Is6hfru Trong thirc t~, rAt nhieu kiem toan vien khong co kien thirc v~ k~ toano NhieuIngum trong s6 ho la nguoi quan ly hay klsuo Yeu d.u quan trong nhAt trong giai doan nay1a phai d9C l~p voi ban giam d6c Cho d~n nam 1935, Lu~t cong ty dff duoc hieu dinh

trong do dira ra cac tieu chuan cho ngiroi hanh nghe cling nhu yeu cau ngiroi thuc hienIphai co ten tren danh sach duQ'c nha nu6c thong qua Cac kiSn thuc cfin co d~ co th~ hanhIngh~ la kiSn thuc v~ kS to an, thuS va lu~t Vao 24.06.1966, Lu~t cong ty can b6 sung yeu

Id.u BCTC cua cac cong ty trach nhi~m hUu h~ (TNHH) cling phai duqc ki~m toan theaIlu~t dinh va d.n co sv ki~m soat til ngh~ nghi~p d6i v6i ho~t d9ng ki~m toano

IDSn 10104/1984,Lien minh Chau Au dff ban hanh chi thi s6 8nh~ b6 sung cho chi thi s6

14 va s6 7 d~ c~p dSn vi~c ki~m soat thuemg nien va cac tai khoan hqp nhAt M\lc tieu cua

I chi thi nay la hai hoa cac nguyen titc ki~m toan ap d\lng d6i vo; tAt cli ho~t d9ng ki~m toanIthea lu~t dinh t~i cong d6ng Chau au va nang cao chAt lugng ki~m toan

I D~ nang cao chAt luong ho~t dQng ki~m toan, va tuan thu yeu d.u cua Lien minh Chau Au,

I vao ngay 14 thang 02 nam 1986 , chinh phu C9ng Hoa Phap ban hanh sitc l~nh s6 86-211

I v~ ki~m soat ho~t dQng ngh~ nghi~p d6i vo; cac thanh vien cua Lien aDem Qu6c gia cac

I Chuyen vien k€ (Dan (CNCC) dff duqc dp giAy phep hanh ngh~ Noi each khac, vi~c ki~m

I soat chAt lugng ti:rben ngoai dff bitt dAuthvc hi~n k~ti:rthm di~m nay

I 1.3.2 Cae quy tlinh lien quan kiim soat chAt hrQ'l1g

I 1.3.2.1 Luat thuO'Dg mai

ty dai chung, c~n phai duoc thuc hien boi CNCC quoc gia voi su giup do cua Uy banfh(mg khoan.

.: [Ngoai ra, di~u 821-7B con yeu c~u viec kiem soat dinh ky diroc t6 chirc thea chuang trinh

cua HQi d6ng kiem toan dp cao, con viec kiem soat khong thea dinh ky se do CNCCIquy~tdinh

11.3.2.2 Chi th] sa 8 cua Lien minh Chau Au ban hanh 10/04/1984

IChi thi nay yeu cAu viec kiem soat chit hrong phai diroc tien hanh it nhit la 6 nam Ilk

IK~t qua h~ thong phai duoc cong khai hang nam Cac khuyen nghi cua cuoc kiem soat

Iphai dUQ'ccac kiem toan vi en hoac cong ty kiem toan sua d6i trong mQt thai gian hQ'P IY·N~u khong thirc hien, cong ty kiem toan se bi xu phat hay xu ly ky lu~t

I

NQi dung chinh cua chi thi yeu cAu cac qu6c gia thanh vi en cua Lien minh Chau Auphai

Ibao dam rkg mQi ki~m toan vi en thea lu~t dinh acac cong ty ki~m toan d~u ap dt;mg h~

Ith6ng bao dam chit luqng dap (mg cac chi tieu t6i thi~u sau:

Ia H~ th6ng ki~m soat chit luqng phai duQ'c t6 chilc sao cho khong ph\l thuQc vao timg

Iki~m toan vien va cong ty ki~m toan, dl;lt dum sg giam sat cua nha nu6c

I b.Ngan sach, danh cho h~ th6ng ki~~ soat phai duQ'c dam bao sao cho khong chiu anh

huang bffi bat ky KTV hay cong ty kiem toan nao

I cong ty duQ'c ki~m soat

I f Vi~c ki€m soat chit luqng ill ben ngoai c~n xem xet ca li~u phi ki~m toan co du dam bao

I vi~c ki~m toan mQt cach co chit luqng va danh gia h~ th6ng ki~m soat chit luqng nQi bQcong ty thong qua soat xet h6 sa ki~m toan xem chung co duQ'c th\lc hi~n phil hQ'PchuAnrrwc duQ'c thi~t l~p khong

F Ket ~hucqua trinh kiem soat can phat hanh bao cao trong do phan ket luan chinh ve soat ket chat hrong.

I cac chinh sach va thu t\lCcua cong ty kiSm toan lien quan d~n ho?t dQngkiSm toan;

I DS ti~n hanh kiSm soat, s~c l~nh con quy dinh vi~c ra soat cac ho?t dQngt?P trung vao cac

I m\lc tieu chinh :

Vi~c tuan thu cac ehuk mvc ngh~ nghi~p

C6 bi~n phap·d6i v6i nhiing rui ro

Vi~e tuan thu d?o due ngh~ nghi~p

Cae thu t\le v€ dao t?O

1.3.2.4 Nghi c.1inhthll giii'a CNCC va -Oy ban chUng khmin

kghi dinh thu nay nham m9C dich xac l~p m6i quan h~ gitraUy ban chirng khoan voi

tNCC Vao 1985, CNCC va Uy ban clnrngkhoan da ky mot thoa irocnham bao v~ cho pac nha dAutilthong qua viec kiem soat ch~t hrong kiem toan d6i voi cong ty dai chung.

~h6a uoc naynham tuan thu Luat thuong mai (] diSu khoan 821-1: do la thiet l~p mot the ch~ quan binh gitra mot ben la b(>nr phap va ben kia la Hoi d6ng kiem toan dp cao trong Ivi~cxac l~p phirong huang va khuon mfiukiem soat dinh ky.

11.3.3 Cac coquan co lien quan trong ki~m soat chAthreng

11.3.3.1 Lien d03n QuAe gia cac Chuyen vien k~ toan (CNCC)

ICNCC duoc thanh l~pchinh thuc vao nam 1966, thea yeu du cua Lu~t thucmg m:;ti vai

Im\lc dich giup c~o nghS nghi~p ki~m toan pM.t tri~n t6t nh~t, giam sat ho:;ttdQng ki~m toan, cling nhu de bao v~ uy tin va tinh dQCl~p cua cac thanh vien.CNCC co thanb.vien la

Icac ki~m toan vien va cong ty ki~m toan, m6i hQi nghS nghi~p dia phucmg se quytl,l cac

Iki~m toan vien va cong ty ki~m toan co ten tron~ danh sach t:;tidia phucmg.CNCC co nhi~mVl,ldong gop vao S\l hoan thi~n ky nang nghe nghi~p cho cac thanh vien va co chuc

1 nang dao t:;toki~m toan vien.CNCC la co quan t6i cao cua nghS nghi~p ki~m toano

I Trach nhi~m cua CNCC la tham gia so:;tnthao cac chuftn m\lc ki~m toan, d:;toduc ngh~

I ngh~~p,tham gia ~iai quy~t ~ac v~ d~ k~ toan, ~o:;tchdinh phucmg huang phat tri~n cua nghe nghi~p va kiem soat chat luQ'Ilgho:;ttdQngkiem toano

I CNCC duQ'ct6 chuc thea co du c~p vling va dp qu6c gia T~t ca cac hQivien trong vling

I dUQ'ct~p hQ'Pvao t6 chuc vling M6i t6 chuc trong vling la mQtchi nhanh cua t6 chuc qu6c

I gia HQid6ng qu6c gia thuOng duQ'cbAuch9ntirhQid6ng vling.

Lien quan d~n ki~m soM ch~t luQ'Ilg, vi~c ki~m soat cua CNCC duQ'cchia thanh 2 dp Vi~c ki~m soM cho cac cong ty khong d:;tichUngdoCNCC vling th\lc hi~n Ki~m soat cho cac cong ty d:;tichUngva mQt s6 nganh d~c bi~t nhu tai chinh, bao hi~m se do CNCC dp qu6c gia th\lc hi~n

1.3.3.2 Hqi dang ki~m toan cAp eao (Haut conseil du eommissaire aux H3C).

eomptes-Ngoai CNCC, Luat thirong rnai con yeu cfm c~n thanh lap HQi d6ng kiem toan cAp cao.ru~t cling neu r5 uy ban nay la mot th~ ch~ doi, tire vira la mot t6 chirc nghe nghiep vira lamQt co quan chirc nang cua Nha mroc. Oy ban chiu trach nhiern giam sat nghe nghiepki~m toan voi su giup dO-cua CNCC Nhir vay, Oy ban la mot t6 clurc d~ lien k~t gitra BQ

[l'u Phap va CNCC, uy ban c6nhiem vu tao sir quan binh gitra hai t6 chirc nay d6i voi nghe

fi~m toano

lokday, Nghi dinh s6 2003-1121 ngay 25/1112003 cua Chinh phu dll b6 sung qui dinh coIC~uv~chirc nan~ cua uy ban Ngoai ra, thea di~u 100cua Luat Tai chinh cling dua ra yeu

cau ve thanh phan cua H3C Cac thanh vien nay c6 nhi~m ky 3 nam Trong 11 thanh vien,

Ichi c6 2 thanh vien tilngum hanh ngh~ ki~m toan, cac thanh vien con l~i la thfun phan, ph6

Igiam d6c kho b?c, uy ban chUng khoan

IChuc nang cua uy ban nhu sau :

I Oiam sat ho?t dQng ngh~ nghi~p v6i Sl,Ih6 trq cua CNCC CNCC qu6c gia va CNCC

I dia phuang chiu trach nhi~m vi~c ki~m soat nay

I Oiam sat vi~c tuan thu d~o duc ngh~ nghi~p va tinh dQc l~p cua ki~m toan vien

• T6 chuc cac chuang trinh giam sat dinh ky v~ chAt luqng ho?t dQng ki~m toano

I. Tham vAn cho BQ Tai chinh v~ cac chuc1nml,Ic ki~m toano

I Kinh phi cho vi~c ki~m soat (do H3C quy dinh) se do thu tilcac cong ty ki~m toan

I 1.3.4 Ky ki~m soat

Theo Lu~t thuang m?i : tat ccl cac cong ty kiem toan va cac kiem toan vi en deu chiu S\l'

I ki~m soat chAt luqng tir ben ngoru cua CNCC Chu ky ki~m soat mang tinh b~t bUQctil 3

I d~n 6nam, 3 nam d6i v6i cac cong ty d~i chUng va6nam d6i v6i cac lQai cong ty khac.Vi~c ki~m soat c6 th~ la ki~m soat dinh ky hay bAt thuang Ki~m soat dinh ky duqc t6chuc thea yeu ducua H3C, con vi~c ki~m soat khong dinh ky quy~t dinh b61 CNCC qu6cgiahay vting

11.3.4.1.Ki~m soat djnh kY

ILu~tthuong mai yeu cau t~t ca KTV va cong ty kiem toan d~u phai chiu SlJkiem soat dinh

IkY.Df,i v~ cong ty ~i€~ toan, viec kiem soat se tien hanh df,i voi t~t ca cac dich vu cua cong ty kiem toan, bat ke cong ty d6 thuoc loai hinh sa htru nao.

11.3.4.2 Ki~m so at khong djnh kY

I CNCC c6 th€ t6 chirc cac cuoc kiern soat khong dinh ky chu y~u la lien quan d~n cong ty

1dai chung khi c6 cac v~n d~ b~t thuong xay ra Viec kiem soat nay chu y~u do CNCC dp quoc gia dam nhan, Tuy nhientrucecuoc kiem soat, Uy ban chirng khoan c6 thS thong bao

Icho CNCC cac thong tin duoc cho Ia d.n thiet dS kiem soat va :

- Cac v~ d~ k~ toan dm quan tam

- Cac lInhV\l'C trU tien kiSm soat diI bi~t ring vi~c kiSm soat phai ti~n hanh trong thai h?Ung~n

1Tuang ~ nhu kiSm soat dinh ky, Uy ban chUngkhoan c6 thS ClI d?i di~n tham gia vao qua trinh kiem soat

11.3.5 Quy Trinh Ki~m so at

11.3.5.1 Giai dO~lDl~p k~ ho~ch

I Thong thubng vao khoang thang 6 hang nam, CNCC quf,c gia hay viIng se l~p k~ hQach

I kiSm soat trong d6 thi~t l~p danh sach cac cong ty duQ'cki€m soat cho nam sau, thai gian d\1kien kiSm soat, sf, luqng kiSm soat vien cfut SlI d\lllg Danh sach nay c6 thS d\1atren S\1

I tv nguy~n dang ky tham gia vao chuang trinh kiSm soat cua cac cong ty kiSm toan ho~c

1 theo chuang trinh kiSm soat ~o CNC~ xac l~p Uf,i vai ca~ cong ty Quy, cong ty d?i chling, danh sach nay se chuyen sang Uy ban chUng khoan Uy ban chUng khoan se thao

I thu~n v6i CNCC v~ quy trinh kiSm soat, cac v~n d~ cAnchu y, cac d~ nghi v~ tinh nh~t

quan cua cac h6 sa kiSm soat

~ha.nh vi en cua nh6m kiem scat Ia cac KTV rna Ia hQi vien cua CNCC Cac kiem scat

t=nay thuong duoc chon ra nr danh sach cac KTV thuoc CNCC quoc gia hay vung, D6iv61 viec kiem soat cho cac cong ty Quy, dai chung thanh vien cua nh6m kiem soat con c6

badai dien cua Uy ban clurng khoan.

Ova tren danh sach cac cong ty duoc kiem soat do H3C phe chuan, CNCC tien hanh b6nhiem cac kiem soat vien Sau d6, CNCC se thong bao cho kiem soat vien va §ndinh ngaytlnrc hien, Dfmg thai, cling thong bao cho cong ty duoc kiem soat thong tin v~ kiem scatIvien va giri bang cau hoi Cong ty dirockiem scat phai phan h6i cham nh~t la 30 ngay saungay nhan bang diu hoi va thong bao v~ kiSm soat Trong vong 1 thang, cong ty duQ'cIkiSm soat c6 quy~n tir ch6i kiSm soat vien n~u xet th~y kiSm soat vi en c6 xung dQt lqi fch

Ihay vi nguyen nhful khac Vi~c ~irch6i nay phai duQ'c th,Shi~n b~g ~an ban trong vong 30ngay tir ngay nh~n thong bao kiem soat va chi duQ'c quyen tir choi 1 Ian

11.3.5.2 Giai do~n ki~m so at va tAng hQ11

IDay Ia giai do~ nhom kiSm soat ti~n hanh kiSm soat co c~u va ky thu~t cho cac d6i tUQ11gIkiSm soat nftm tren danh sach Vi~c kiSm soat diSn ra t~i van phong cua cong ty dUQ'ckiSm tra K~t thuc vi~c kiSm soat, nh6m se l~p ra bao cao t6ng hqp k~t qua gfri cho cong

1 ty K~t qua nay se duQ'c xem la mQt trong nhfrng di~u ki~n ti~p t\lC dS co thS KTV dang ky

11.3.5.3 Giai doan kit lu~n

IKi~m soat vien di~n vao bang diu hoi va ky ten vao danh muc kiem tra, d6ng thoi l~p ban.; Ik~tluanv~cacnQi dung da ti~n hanh kiem soat.

IBao cao nay se giri cho CNCC Dira tren bao cao cua cac nh6m, CNCC se l~p bao cao

Ichung t6ng hop cho toan bQ cuoc kiem soat,

IThong thirong, bao cao k~t qua kiem soat toan nganh se duoc phan thanh 3 nh6m thea yeuIducuaH3C:

Cac cong ty kiern toan thuoc nh6m A: la cac cong ty chu y~u kiem toan cho cac

cong ty dai chung

Cac cong ty nh6m B: c6 tren 150 khach hang khong thuoc nh6m A

Cong ty kiem toan nh6m C: nh6m rna khong duoc x~p vao nh6m A hay B

C: Can phai cai thi~n

D: Khong thoa man

N~u cong ty ki~m toan bi danh gia lo~i C hay D, cong ty se phai chiu SlJtM ki~m tra trongvong 6 thang d~ xem xet vi~c thlJc hi~n cac khuy~n nghi cua nh6m kiem toan

Cac vAn d~ nh6m kiem soat phat hi~n se duQ'c chuyen cho H3C va -Oy ban chUng khoan.Cac cO' quan nay se dua ra cac bi~n phap xu ly thich hqp TUng k~t qua se khong duQ'ccong khai nhung s6 li~u th6ng ke se duQ'c cong b6 rQng rai

~.3.6 NQi dung ki~m soat chit hrong

~fun thong nhat viec kiem scat, H3C yeu d.u rang CNCC phai kiem soat tinh hiru hieu

cuacac thu tuc nhfun dambao ch~t lUQ11gcuoc kiemtoan do cong ty ki~m toan thuc hien,

~inh dQc l~p cua KTV CUQc kiem soat phai hao quat toan hQ hoat dQng cua cong ty kiemItoan CUQckiem soat thirong t~p trung vao co cfiu, ky thuat va su tuan thu dao due ngheInghi~p

11.3.7.Quy~nhan va nghia V1}cua don vi dlfC}'c ki~m soat

11.3.7.1 Quyin h{ln

ICong ty kiem toan diroc kiem soat se ducc thong bao vS cuoc kiem soat va ten kiem soat

Ivien trong mot thoi gian nhat dinh tnroc khi kiem soat

IDan vi duoc kiem soat co quySn ill ch6i cac ki~m soat vien Vi~c ill ch6i nay co th~ duQ'c

Ith:c hi~n trong mQt th~ gian nhAt dinh k~ ill khi cong, ty nh~ duQ'c thong bao vS cUQckiem soat va ten cua kiem soat vien chi dinh cho cUQckiem soat nay

Ket thuc vi~c kiern tra, cong ty se gill mQt phan hoi dva tren cac cau hoi gqi y cua CNCC

I Cac cau hoi co th~ la

Cong ty co duQ'c thong bao dAydu vS vi~c kiSm tra?

PhAn nao duQ'c ki~m tra t6t?

PhAn nao chua duQ'c thvc hi~n t6t?

Ngu01 ki~m tra co thong bao cac vAn dS phat hi~n cho cong ty duQ'c kiSm trakhong?

Cong ty co du th01 gian d~ tra 101vS cac vAn dS rna ngu01 ki~m tra phat hi~nkhong?

Ngu01 ki~m tra co cac tieu chuftn nhu: nha: nh~, kien nhful, tinh thAn xay dvng,

11.3.7.2.Nghia V'_'

IC~ngty duoc kiem soat co trach nhiem cung dp d~y du cac tai lieu dn thiet cho C~QC

'" kiem soat tai tru sa chinh, chi nhanh hoac cac vanphong va cac bQphan lien quan, dong

Ithm phai giai thich d~y du khi kiem scat vien yeu du ph-I:IC vu cho hoat dQngkiem soat

Ichc1tluong.

113 8 Ki~ em soat vlen ,.,.

11.3.8.1 Tieu chu§n

I Khong ai co th~ kiem soat mQtkiem toan vien n€u ban than anh ta khong phai la kiem

Itoan vien, Theo qui dinh cua CNCC, thikiem soat vienphai dambao cac di~ukien sau :

I La chuyen gia kS toan kiem toan, thanh vien cua Hiep hQiit nhc1tla 5 nam

I. Khong bi chiu hinh thirc ky luat nao

• Ba trai qua mot chuang trinh dao t~o v~ ki~m soat chc1tluqng ho~t dQngki~m toan do Hi~p HQichuyen gia kS toan t6 chuc

• Thm h~ nhi~m kY kiem soat vien duQ'cchi dinh la 3 nam, sau do tiSn hanh chi dinh

1~i

1.3.8.2 Nguyen tic

Cac kiem soat vien phai tuan thu nguyen t~c d~o duc ngh~ nghi~p nhfun m\lc dfch ph\lcV\l

cho lqi fch cQngdAng.Ngoai ra, cac nguyen t~c chinh kiem soat vien dn tuan thu la ;

a Tinh bao m~t

b Cam k€t th\l'chi~n nhi~mV\l

c BQcl~p

Bai hoc kinh nghi~m cho Vi~t Nam

Kiim sodt chat IU(J'ngtir ben ngodi ilu(lc thu« hifn theo yeu cau cua Lu{it phiip Ithongqua 1ta ch(rc kep lilxu hu6'ng phat triin pha biin hifn nay cua cac quac gia

ITh~t v~y, tai Phap, kiem scat chit hrong tic ben ngoai duoc thirc hien boi yeu du Luatthirong mai, Lu~t cong ty, cac sic lenh cua chinh phu Viec kiem soat do CNCC thirc hienId~t dum S\I giam sat cua H3C H3C la mot t& chirc lien kSt gitra BQ Tu Phap va CNCC, co[nhiem vu giamsat kiem soat chAt hrong heat dQng kiem toano Ngoai ra, viec kiem soat cho

Icac cong ty dai chung con co S\IkSt hop voi Uy Ban chirng khoan,

ICon tai Hoa ky, tnroc 2~02, Hoa Ky thee m~ hinh 1\Ikiern soat Vi~c ki~m soat chit luqn~ben ngoai ho;;tt dQng kiem toan do HQi nghe nghi~p dam nh~ Tuy nhien, sau S\I S\lP do

Icua cac cong ty hang dftu tren thS gi&i vao nam 2000 trong do co 16i cua cong ty ki~m toan,

Inha nu&c dll can thi~p vao vi~c ki~m soat chit luqng thong qua vi~c ban hanh d;;to lu~t

ISOX Vi~c th\Ic hi~n ki~m soat chit luqng cho cac cong ty ki~m toan cho cac cong ty d;;tichUng do PAOCB dam nh~ PAOCB la mQt t& chuc khong phai nha nu&c nhung co chuc

Inang nhu nha nu&c th\Ic hi~n

INhu v~y co th~ thiy, xu huang ph& biSn hi~n nay tren thS gim la vi~c ki~m soat chit luqng

Itic ben ngoai d6i vm ho;;tt dQng ki~m toan dQc l~p duQ'c tiSn hanh thee cac quy dinh cua

I phap lu~t va vi~c th\Ic hi~n, ki~m soat ,thU(m.gtiSn hanh thong qua t& chuc kep (vira la ca

quan chuc nang va vira la to chuc nghe nghi~p)

I

I 1.4.2 Co Sl}'tach b\lch vi~c ki~m soat chit hrQ'llgcho cac cong ty ki~m toan cho cac

I congtyd\li chung va cong tycon l\li

I T;;ti Phap, vi~c ki~m soat chit luqng do Lien doan Qu6c gia cac Chuyen vien kS toan

I (CNCC) dam nh~ va duQ'c chia thanh 2 dp Vi~c ki~m soat cho cac cong ty khong phai

la d;;ti chUng do CNCC vimg th\Ic hi~n Ki~m soat cho cac cong ty d;;ti chung va mQt s6nganh d~c bi~t nhu tai chinh, bao hi~m se do CNCC dp qu6c gia th\Ic hi~n, va chiu S\Igiam sat cua H3C v&i S\I cQng tac cua Uy ban chung khoan

T;;ti 0 Hoa Ky, vi~c ki~m soat chit luqng dich V\l kS toan ki~m toan cho cac cong ty d;;ti

chung duQ'c th\Ic hi~n boi 2 t& chuc: PCAOB va Trung tam chuong trinh Ki~m tra cbeo

pac cac cong ty kiem toan cho cac cong ty dai chung (Centre for Public Company Auditfirm Peer Review Program - CPCAF) Vi~c kiem soat chAt hrong cho cac cong ty kiem

~oan con lai thuoc trach nhiem cua AICP A thong qua chuang trinh kiern tra cheo (Peerrreview Program)

rhu v~y co th~ thay, cac qucc gia khong gQP viec kiem soat chAt hrong cho cac cong tyIki~mtoan rna tach bach thanh 2 nhom nhir da nen tren

1.4.3 NQi duog kiem soat chat hreng hogt dQog kiem roan

IKi~m soat chAt hrong dich vu kiem toan bao g6rn: kiem tra co cAu, kiem tra ky thuat INgoai ra, thong qua kiem soat chAt hrong, con kiem tra viec tuan thu chuan muc dao dire

Ingh€ nghiep, phat hien nhfrng y~u kern, giup cong ty kiem toan nang cao nang luc canh

Itranh hoac dua ra cac hinh ptwt Q.6iv6i cac vi ph~

I

11.4.3 DQi ogti kiim tra vieo

Cac cong ty ki~rn toan va cac KTV co nghia V\l tham gia vao nhom ki~rn tra thea Sl,l di€udQng, tuy~n chQn cua t6 chuc chiu trach nhi~rn ki~rn soat chAt luqng T~i Phap, cac KTV

co trach nhi~rn tham gia vao vi~c ki~m soat chAt luqng khi co yeu cAu cua hQi ngh€ nghi~p

Ki~rn soat vien phai cam k~t danh cho cac cUQCki~m soat chAt luqng it nhAt la 50 gia rn6i nam va khong qua 200 gia rn6i nam T~i Hoa ky, PACOB, CPCAF va AICPA co quy€n

di€u dQng va tuy~n Ki~m soat vien cho chuang trinh ki~m soat chAt luqng ho~t dQng ki~mtoano

I 1.4.4 Kioh phi cho hO\lt dQog ki~msoat chit lU'()1lg

I D~ dam bao tinh dQc l~p cua ki~rn tra vien, kinh phi khong do cong ty dugc ki~m soat chi

1 tra trl,lc ti~p T~i Phap va Hoa Ky kinh phi dung cho ho~t dQng ki~rn soat chu y~u do cac

I cong ty ki~rn toan dong gop my thuQc vao quy rno cua cong ty ki~rn toan va illcac "nha

1 phat hanh" (cac cong ty co ch(rn~ khoan phat hanh ra cong chung) Rieng cac cUQcki~m

I tr~ cheo, chi phi cho ho~t dQng kiern soat do cong ty dugc kiem soat chi tra

Neu cac cong ty phat hanh khong nQP cac khoan phi nay thi bi xem la vi ph~ Lu~t giao

dich ch(rng khoan 1934 va HQi dong PACOB se bao cao vi~c nay len Uy ban ch(rng khoan

1 (SEC)

I

IChlfOUg2: THVC TR4NG KIEM SOAT CHAT LUQNG TIT BEN NGOAI

DOl VOl HO~T DQNG KIEM ToAN DQC L~P T~I VI_¢TNAM

1

2.1 D,c di~m cua hoat dQDgki~m toan dQCl~p t~i Vi~t Nam

I

IKiSmtoan dQcl?p a Vi~t Nam ra dm va phat trien la mot yeu cAutftt y~u khach quan doS\I

Iphat trien cua nSn kinh t~ thi tnrong theo dinh huang xa hQichu nghia Nhu cAukiSm toan

1 dQc l?p da phat sinh illkhi Luat diu tu mroc ngoai duoc ban hanh vao nam 1989 Hoat

IdQngkiem toan dQcl?p tai VN co nhtrng d~c diSm rieng nhu la:

1 2.1.1 Cac quy djnh phap ly

Van ban phap ly dau tien ve hoat dong kiem toan dQcl?p Ia Quy che hoat dQngkiem toan

I dQcl?p trong nSn kinh t~ qu6c dan, duoc ban hanh theo Nghi dinh 07/CP ngay 29.01.1994

I ciia Chinh phii Sau do, trong han mum nam qua, BQTai chinh da IAnluqt ban hanh nhiSu

i van ban nhu:

I

I - Thong tu 22 TC/CDKT ngay 19/03/1994 huang dful vi~c th\lc hi~n Nghi dinh

1 07/CP.

- Thong tu 60 TC/CDKT ngay 1/9/1997 huang d~n th\lc hi~n cong tac k~ toan va

kiSm toan t~i doanh nghi~p co v6n diu tunu6c ngoai a Vi~t Nam v.v

Sau do, do nhitng thay d6i ciia nSn kinh t~, Chinh phii da ban hanh cac Nghi dinh:

- Nghi dinh 105/2004IND-CP ngay 30/3/2004 vS KiSm toan dQcl?p.

- Nghi dinh 133/2005IND-CP ngay 31110/2005 vS vi~c sua d6i, b6 sung mQt s6 diSu ciia Nghi dinh 105/2004IND-CP ngay 30/312004 vS KiSm toan dQcl?p.

Tren co sa dO.J.-,BQ Tai chinh da ti~p t\lCban hanh cac van ban huang d~n, nhu la :

- Thong tu 64/2004/TT-BTC ngay 29/612004 huang dful th\lc hi~n mQt s6 diSu ciia

i" Nghi dinh s6 10512004IND-CP.

_ Thong nr 6012006/TT -BTC ngay 28/6/2006 hu6ng dful tieu chuan, di~u kien

thanh l~p va hoat dQng df>ivoi doanh nghiep kiem toan

_ Quyet dinh sf>87/2005/QD-BTC ngay 01/12/2005 v~ viec ban hanh chuan rmrc

dao dtrc nghe nghiep

_ Quyet dinh sf> 32/2007/QD-BTC ngay 15/512007 cua BQ tnrong BQ Tai chinh"v~ "Quy ch~ ki~m soat chat hrong dich vu k~ toan, ki~m toan"

_ Quyet dinh sf>89/2007/QD-BTC ngay 24110/2007 v~ quy ch~ hra chon doanh

nghiep kiem toan duoc chAp thuan kiem toan cho t6 chirc phat hanh, t6 chirc dai chung vat6 chirc kinh doanh chirng khoan

Ben canh do, tilnam 1999, BQ Tai chinh dff ban hanh l~n hrot cac chuan mire kiem toanoTinh d~n nay dff co 33 chuan mirekiem toan duoc ban hanh

Ngoai ra, ngay 29/6/2006, Quoc hQi dff ban hanh Lu~t ChUng khoan, trong do co quy dinhv~ yeu c~u bao cao tai chinh phai dugc ki~m toan va trach nhi~m cua nhUng nguOi co lienquan d~n bao cao tai chinh T~i diSu 7 Lu~t ChUng khoan quy dinh v6 trach nhi~m cua t6chilc, ca nhan lien quan d~n h6 sadang ky chao ban chUng khoan ra cong chung:

" 1 T6 chilc phat hanh phai chiu trach nhi~m vS tinh chinh xac, trung thlJc va d~y

du cua h6 sadang ky chao ban chUng khoan ra cong chUng

2 T6 chuc tu vAn phat hanh, t6 chilc bao lanh phat hanh, t6 chuc ki~m toan dugcchAp thu~n, nguai ky bao cao ki€m toan va bAt ky t6 chuc, ca nhan nao xac nh~ h6 sa

phai chiu trach nhi~m trong ph~ vi lien quan d~n h6 sadang ky chao ban chUng khoan racong chUng."

2.1.2 Sa lU'Clngva quy rno cae eong tykiirn toan

Nam 1991, BQ Tai chinh thanh l~p 2 cong ty d~u tien la Doanh nghi~p Nha nuac ho~t dQngtrong lInh VlJCki€m toan, dola Cong ty Ki~m toan Vi~t Nam (VACO) va Cong ty Dich V\l

Tu vdn Tai chinh K~ toan va Ki€m toan (AASC) Sau do, cac cong ty ki€m toan khac lklugt ra dai D~n nam 1995; dff co 9 cong ty khac thuQc lo~i hinh doanh nghi~p nha nuac vacong ty co vf>n d~u tu nuac ngoai dugc thanh l~p Sau khi Lu~t Doanh nghi~p dugc ban