Giáo trình kiểm toán căn bản

Luat Ngan sach nha nuac duac Qu6c hoi khoa IX thong qua ngay 20/3/1996 cung quy dinh: “K ilm toan Nha nuac la ca quan thuoc Chinh phu, thuc hien viec kilm toan, xac dinh tinh dung dan, h

BO GIAO DVC VA DAO TAO

DAI HQC THAI NGUYEN

Chu bien: TS Tran Dinh Tuan

L O I N O I DAU

Trong nhung nam gan day, he thong ke toan, kiem toan cr nucrc ta ngay cang phat trien va hoan thien de dap ung nhu cau cua nen kinh te thi truong va sir hoi nhap cua Viet Nam voi nen kinh te the gioi De dap ung kjp thoi su thay doi ve he thong ke toan, kiem toan va sir thay doi nen kinh te cua rnrac nha va nhu cau cap thiet ve tai lieu phuc vu hoc tap cho sinh vien chuyen nganh ke toan, khoa Ke toan truong Dai hoc Kinh te & Quan tri kinh doanh da bien soan cuon giao trinh:

“K iem toan can b a n ” Trong qua trinh bien soan, tap the tac gia da

cap nhat cac quy dinh, cac chuan mire moi nhat ve ke toan, kiem toan, tham khao, hoc hoi nhieu tai lieu cua cac tac gia khac de giao trinh co

m ot noi dung khoa hoc, phu hofp ca ve ly luan va thuc tien

Giao trinh Kiem toan can ban do TS Tran Dinh Tuan va

ThS Do Thj Thuy Phuong dong chu bien va tham gia bien soan

gom nhung giang vien sau:

1 TS Tran Dinh Tuan, Truong khoa Sau dai hoc, chu bien va true tiep bien soan chuong 5

2 ThS Do Thi Thuy Phuong - Pho truong khoa Ke toan, truong

bo mon kiem toan - Dong chu bien, bien soan chuong 1

3 ThS Vu Thi Loan, Pho bo mon kiem toan, bien soan chuong 2

4 ThS Nguyen Thi Kim Anh, giang vien bo mon kiem toan, bien soan chuong 3

5 ThS Ngo Thuy Ha, giang vien bo mon kiem toan, bien soan chuong 4

6 CN Nguyen Phuong Thao, giang vien bo mon kiem toan, bien soan chuong 6

3

Trong qua trinh bien soan giao trinh nay, chung toi nhan duoc

rat nhieu su giup d a va dong gop y kien cua cac dong nghiep Mac du

da co rat nhieu co gang trong cong tac bien soan, song day la lan bien soan dau tien nen chac chan kho tranh khoi nhung thieu sot Tap the tac gia rat mong tiep tuc nhan dugc nhiJng y kien dong gop quy bau cua cac dong nghiep, cua ban doc de giao trinh duoc hoan thien hon

Chung toi xin tran trong cam on

Tap the tac gia

C H l/O N G 1TONG QUAN VE KIEM TOAN

1.1 LICH SU* HiNH THANH VA PHAT TRIEN CUA KIEM TOAN 1.1.1 Tren the gioi

Vai vai tro la mot cong cu kiem tra tai chi'nh, phuc vu yeu cau quan ly kinh te, khai niem “Kiem toan” (Audit) co nguon goc lich sir hang ngan nam Tuy nhien, tu nhung hinh thuc so khai ban dau cho den nay, hoat dong kiem toan da trai qua mot qua trinh phat trien phuc tap gan lien vai cac sir kien lich su tren the giai va luon duoc hoan thien de dap ung yeu cau quan ly kinh te trong timg thai ky

Cac tai lieu dau tien lien quan den linh vuc kiem toan duac tim thay trong thu vien cua Cue Ngan kho Hoang gia Anh Cac tai lieu nay cho thay hoat dong kiem toan da hinh thanh ngay tu nhung nam

1130 - 1200

Tu the ky XV tra ve truac, hoat dong kiem toan chi gan lien vai viec ghi chep cac nghiep vu lien quan den hoat dong cua N ha nuac Hinh thuc kiem toan ban dau chi la viec giao cho hai nguai khac nhau cung ghi chep m ot nghiep vu kinh te N guai Ai Cap co dai

da quan ly tai chi'nh bang cach phan cong hai quan chuc thuc hien viec ghi chep doc lap cac hoa dan thue cua Nha nuac Nha nuac La M a co dai lai quy dinh viec kiem tra cheo giiia cac quan chuc thuc hien nhiem vu chi tieu ngan kho vai cac quan chuc phe duyet chi tieu Vao thai ky trung dai, hoat dong kiem toan cac thai ap lan duac thuc hien rong rai bai cac kiem tra vien doc lap va bao cao cho cac quan chuc cao cap cua chi'nh quyen dia phuong

5

C'ach mang cong nghiep (1750 - 1850) la chat xuc tac cho su phat trien kinh te vT dai tai nuoc Anh, mot trong nhung dac trung do la sir chuyen quyen quan ly tai san tu nguai so huu sang nhung nha quan

ly chuyen nghiep Do do, giai doan 1850 - 1905, nay sinh nhu cau rat Ion ve nhung nguai kiem tra doc lap de phat hien nhung sai pham cua cac nha quan ly va bao cao dinh ky ve ket qua cong viec cua ho cho cac chu so huu tai san Den nam 1984, nuac Anh ban hanh Luat Cong

ty co phan - luat cong ty co phan dau tien tren the giai, cung vai su xuat hien khai niem Kiem toan vien Tu day, hinh thuc so khai ve nghe nghiep kiem toan bat dau xuat hien Mac dii ke toan da la mot cong cu kiem soat huu hieu luc bay gia bang viec sir dung phuong phap ghi so kep nhung khong the ngan duoc su hoan thien cua kiem toan ve moi mat

Tir nam 1905 - 1930, chuc nang cua kiem toan dit-thay-doi

manh me a Anh va My O My, chuc nang cua kiem toan dan thay doi

tir viec phat hien gian lan va sai sot den viec cung cap nhung bao cao

ve mire do trung thuc ciia cac bao cao tai chinh so vai thuc trang tai chinh cua dan vi vai phuang phap kiem toan chu yeu la tien hanh cac thir nghiem (testing) Tuy nhien, tai nuac Anh, muc tieu ca ban cua kiem toan van la phat hien gian lan va sai sot trong khi cac thu tuc kiem tra chi tiet lai chiem phan lan Mac dii cac kiem toan vien nhan

ra duac vai tro ciia he thong kiem soat noi bo nhurng sir hoat dong cua

no van chua co nhung anh huang lan den pham vi va thai gian ciia mot cuoc kiem toan

Tir nam 1929 den nam 1933, loai nguai phai chirng kien su nghiet nga ciia cuoc dai khiing hoang kinh te tren quy mo toan the giai Tam diem la su kien sup do ciia thi truong chung khoan pho Wall vao ngay 29-10-1929, con goi la “Ngay Thu Ba den toi”, mot trong nhung cuoc sup do co sire tan pha nang ne nhat trong lich sir nuac My Sir pha san ciia hang loat to chuc tai chinh la dau hieu

Nam 1934, Uy ban Chung ^hoan quoc j>ia Hoa Kv (SEC - Security and Exchange Commission) da ban hanh Luat tiao_dmXhinig khoan trong do quy dinh cac bao cao tai chinh phai duoc kiem toan boi cac kiem toan vierL, doc lap (Independent Public or Certified Accountant) Hoc vien Ke toan vien Cong chung Hoa Ky (American Institute o f Certified Public Accountants - AICPA) cung cong bo Chuan m uc ve Bao cao kiem toan cac tai khoan cua cong ty Nam

1941, J jo c vien K iem Jo an noi_be (Institute o f Internal Audit - IIA) duoc thanh lap va den nam 1947 da ban hanh mot van ban nham xac dinh chuc nang va nhiem vu cua kiem toan noi bo

Tu nam 1940 tro dL_cac chuyen eia ve kiem toan da chap nhan muc tieu co ban cua kiem toan la cung cap nhung danh gia ve su trung thuc cua cac bao cao tai chinh chu khong phai chi la viec phat hien ra cac gian lan va sai sot nhu truoc day Dong thai, co su thay doi manh

me ve phuong phap va noi dung kiem toan Cac thir nghiem duoc sir dung rong rai ben canh viec kiem tra chi tiet duoc ap dung trong cac truong hop dac biet Dong thoi, vai tro cua he thong kiem soat noi bo ngay cang the hien r5 nhu la mot nhan to quan trong quyet dinh ban chat, thoi gian va pham vi cua cac thu tuc kiem toan Them nua, cac phuong phap thong ke cung duoc sir dung de quyet dinh pham vi ciia cac thir nghiem, mac dii chua duoc ap dung rong rai Trong khoang nhung nam 1972, thuat ngu rui ro kiem toan bat dau duoc nhac den

Hien nav tren thp oiai co hang chuc van cong ty kiem toan dang ky hoat dong va duoc cong nhan Trong so do, noi len mot so cong ty that su la cac “dai gia” hang dau trong llnh vuc kiem toan, co mat 6 hau het tat ca cac nuoc tren the gioi Vao khoang thap nien 70 ciia the ky XX, nguoi ta thuong nhac den (Big Eight) tarn Cong ty giu

vi tri thong soai ve llnh vuc kiem toan va tu van ke toan Den nam

1989, sau mot so cuoc sap nhap giua cac cong ty tren va scandal tai tieng vao thang 6/2002, duoc biet den la su kien phanh phui “lien minh ma quai” giCra Tap doan nang lugng Enron voi mot trong tam

“dai gia” - cong ty kilm toan Arthur Andersen, Big Eight da chuyen thanh Big Four bao gom cac cong ty: Deloitte & Touche Ernst Young, KPMG va I'r:''PWJ,tPT'"'?u ^ ^ o o p ers.

Trong linh vuc cong cong, da xuat hien nhieu to chuc kiem toan cua Chinh phu trong cac linh vuc quan doi, hanh chinh va cac xi

nghiep cong cong tu the ky 18 tai cac nuac chau Au Nam 1714, a

Due, duoi thai vua Pho - Friedrich W ilhelm I, sac lenh thanh lap phong Tham ke toi cao duac ban hanh Cac kiem toan vien thuong duac m ai den du cac phien toan xet xir vai tu cach la nguai thu thap thong tin chu hoan toan khong co quyen phat bieu y kien Nam 1807, duoi thai Hoang de Napoleon I, tai Phap, Toa Tham ke (Cour des comptes) cung da duac thanh lap Cac kiem toan vien thuong duac

m ai den tham du cac cuoc hop quan trong trong noi cac chinh phu vai muc dich lira chon trong so nhieu dai bieu nhung ung vien xuat sac cho viec dao tao kiem toan vien N am 1867, a Nga, trong danh muc cac chuc tuoc quan trong nhat co han mot chuong muc danh de mo ta

vi tri kiem toan vien - nhung nguai co ham vi trong lire lugng quan doi Nam 1972, Co quan Tong Ke toan Hoa Ky (General Accounting Office - GAO) da cong bo Chuan m uc Kiem toan toi cao (duac hoan thien cjua cac nam 1981, 1994) Dieu nay da khang dinh lgri ich cua kiem toan trong khu vuc phi thuong mai cung vai nhung quan diem

va phuong phap moi de danh gia hieu qua cua cac nghiep vu nay

1.1.2 d Viet Nam

Neu nhu thuat ngu kiem toan va hoat dong nghe nghiep kiem toan da duoc biet den va phat trien tir lau tren the giai thi tai Viet Nam kiem toan moi duac chap nhan tir khi chuyen doi c a che quan ly tir nen kinh te ke hoach hoa sang nen kinh te thi truong co dinh huang cua nha nuac Trong ca che quan ly kinh te m ai, N ha nuac lanh dao

va quan ly nen kinh te khong phai bang bien phap hanh chinh ma bang phap luat, bang bien phap kinh te, bang don bay va cong cu kinh te

Kinh te thi truong cung doi hoi cac hoat dong kinh te - tai chinh phai dien ra mot cach binh dang, cong khai, minh bach Hoat dong kiem toan hinh thanh va phat trien tro thanh mot nhu cau tat yeu doi voi hoat dong kinh doanh va nang cao chat luong quan ly tai chinh Thua huong duoc nhung thanh qua trong su phat trien cua nganh nghe kiem toan tren the gidi, ngay tu nhung ngay dau, ca ba loai hinh kiem toan: kiem toan doc lap, kiem toan Nha nuoc va kiem toan noi bo deu duoc chu y hinh thanh va phat trien d Viet Nam.

- Kiem toan doc lap

Ngay 13/5/1991, Bo Tai chinh da ky quyet dinh thanh lap hai cong ty Kiem toan dau tien: Cong ty Kiem toan Viet Nam - V ACO

(nay la cong ty Deloitte Viet Nam) va Cong ty dich vu tu van tai chinh

ke toan va kiem toan Viet Nam -A A SC (nay la cong ty TNHH Tu van tai chinh ke toan va Kiem toan) So luong nhan vien ban dau chi khoang 15 nguai va hau nhu chua co chung chi kiem toan vien la chung chi hanh nghe phai co theo quy dinh Hoat dong kiem toan doc lap cung lan dau tien duoc luat hoa bang viec Quy che ve kiem toan doc lap trong nen kinh te quoc dan duoc ban hanh kem ND 07/CP ngay 29/1/1994

Trai qua hon 16 nam phat trien, hoat dong kiem toan doc lap d nuoc ta da co su phat trien manh me ca mat luong va chat Nhan thuc

ve vai tro cua kiem toan doc lap va vj the cua kiem toan ngay cang duoc khang dinh trong nen kinh te thi truong Viet Nam Bac biet, sau khi Chinh phu ban hanh Nghi djnh 105/2004/ND-CP ngay 30/3/2004

ve Kiem toan doc lap (duac sira doi bo sung bang Nghi dinh 133/2005/NB-CP ngay 31/10/2005) da tao mot “luong gio m ai”, day nhanh qua trinh phat trien cua nganh kiem toan Viet Nam

Theo thong ke, den nam 2006, Bo Tai chinh da cong nhan va cap chung chi kiem toan vien cho 1.234 nguai Trong so nay, co 120 nguai co chung chi kiem toan vien quoc te, chiem 10% tong s6 kilm

9

toan vien ca nuoc, 868 nguai dang lam viec tai cac cong ty kiem toan cung cdp 20 loai hinh nghiep vu chuyen mon Den nay, ca nuac da co khoang 105 cong ty kilm toan, trong do co 6 cong ty nha nuac, 66

cong ty trach nhiem huu han, 4 cong ty 100% von dau tu nuac ngoai,

12 cong ty c6 phan va 17 cong ty hap danh Hien 11 cong ty ducrc cac hang kiSm toan quoc te lan cong nhan la thanh vien

- Kiem toan Nha niro’c

K ilm toan Nha nuac duac chinh thuc thanh lap bang viec Chinh phu ban hanh Nghi djnh so 70/CP ngay 11/07/1994 Luat Ngan sach nha nuac duac Qu6c hoi khoa IX thong qua ngay 20/3/1996 cung quy dinh: “K ilm toan Nha nuac la ca quan thuoc Chinh phu, thuc hien viec kilm toan, xac dinh tinh dung dan, hap phap cua cac so lieu ke toan, bao cao quySt toan cua cac ca quan N ha nuac, cac dan vi co nhiem vu thu, chi Ngan sach Nha nuac theo quy djnh cua Chinh phu”.Trong xu the phat trien va hoi nhap cua dat nuac ngay cang manh me, yeu cau doi m ai quan ly kinh te - xa hoi dat ra cho cac ca quan quan ly Nha nuac phai co nhung thay doi nham thich ung duac nhiem vu trong timg giai doan cu the Kiem toan N ha nuac cung khong ngoai le trong quy luat doi m ai tat yeu nay Vi vay, ngay 20 thang 4 nam 2005, Luat Kiem toan N ha nuac duac thong qua tai ky hop thu 7, Quoc hoi khoa IX (co hieu luc thi hanh tir ngay 01/01/2006) da danh dau buac ngoat quan trong trong viec xac lap dia

vi phap ly va dinh huang phat trien, thuc day hoat dong cua kiem toan Nha nuoc len mot tarn cao m ai Theo quy djnh cua Luat Kiem toan Nha nuac, vi tri phap ly ciia Kiem toan N ha nu ac la c a quan chuyen mon ve linh vuc kiem tra tai chinh nha nuac do Quoc hoi thanh lap Ngoai ra, phan lan cac quy dinh ve chuc nang, nhiem vu, quyen han

va dieu kien de Kiem toan Nha nuac bao dam hoat dong deu duac xac lap a mire do va yeu cau c; o han nhung quy djnh truac day rat nhieu

Nam 2006 la nam dau tien thuc hien Luat Kiem toan Nha nuac, trong do Kiem toan nha nuac da trien khai thuc hien 98 cuoc kiem toan theo ke hoach, dong thai trien khai bo sung mot so cuoc kiem toan phat sinh theo cac thoa thuan quoc te theo de nghi cua mot so dai

su quan nuoc ngoai va cua Bo Tai chinh Kiem toan nha nuac cung tien hanh kiem tra viec thuc hien kien nghi kiem toan nam 2005 tai 24 tinh, thanh pho, bo, nganh, 13 tong cong ty va 6 du an, chuong trinh muc tieu quoc gia vai so dan vj true thuoc la 339 dau moi Theo ket qua tong hap den het thang 12/2006, qua hoat dong kiem toan da phat hien, x u ly ve tai chinh tong so tien han 11 nghin ty dong, trong do, kien nghi xu ly tang thu, giam chi va x u ly tai chinh khac gan bay nghin ty dong; kien nghi xu- ly cac khoan ng dong Ngan sach nha

nu ac (thu tien su dung dat, thue) tang them han bon nghin ty dong Tinh rieng 59 bao cao kiem toan da phat hanh, Kiem toan nha nuac da phat hien va kien nghi tang thu Ngan sach nha nuac, ghi thu - ghi chi, dua vao quan ly qua ngan sach 5.027 ty dong, vugt xa so vai han 4.000 ty dong cua toan bo bao cao kiem toan nam 2005

Ben canh viec hoan thien he thong phap luat lien quan den hoat dong kiem toan, viec cong khai bao cao ket qua kiem toan N ha nuac hang nam da gop phan khang dinh vai tro cua Kiem toan Nha nuac trong viec minh bach hoa nen tai chinh quoc gia

- Kiem toan noi bo

N eu nhu kiem toan doc lap da co m at a Viet Nam duac han 10 nam thi cho den nay khai niem kiem toan noi bo van con xa la vai nhieu nha quan ly Hien nay khung phap ly cao nhat cho hoat dong kiem toan noi bo la Luat Doanh nghiep (cu va m ai) Cac doanh nghiep nha n u ac co them quy dinh, huang dan ve kiem toan noi bo thong qua Quy che kiem toan noi bo so 832 (28/10/1997)

11

1.2 BAN CHAT CUA KIEM TOAN

N hu da de cap hoat dong kiem toan tuy da xuat hien tir lau nhung cach hieu va cach van dung thuat ngu nay ngay cang duac hoan thien de dap ung ngay cang tot han yeu cau quan ly trong timg thai

ky Trong qua trinh hoan thien do, da ton tai cac quan diem khac nhau

ve kiem toan

Quart dii’nt dong nhat kiem toan v&i kiem toan Bao cao tai chinh

Ki£m toan Bao cao tai chinh la su kiem tra va trinh bay y ki£n nhan xet cua ki§m toan vien ve tinh trung thuc hap ly, linh hgpJlurr

va hgrp phap cua cac bao cao tai chinh

Theo dinh nghTa cua Lien doan ke toan Quoc te (International Federation o f Accountants - IFAC): “ Kiem toan la viec cac kiem toan vien doc lap kiem tra va trinh bay y kien nhan xet ve Bao cao tai chinh”

Quan diem nay xuat hien la boi a cac nuac phat trien doi tugng true tiep va thuong xuyen ciia kiem toan la cac bao cao tai chinh Su

ra dai va hoat dong ciia kiem toan gan lien vai viec kiem tra tinh trung thuc va hap ly ciia cac thong tin tren Bao cao tai chinh nen da co sir dong nhat kiem toan vai kiem toan Bao cao tai chinh

Theo cac chuyen gia ke toan cung nhu cac nha kinh doanh nhung nguai quan tarn den thong tin ciia mot dan vi hay ciia mot thuc the doi hoi ngav cang nhieu loai thong tin khac nhau han so vai cac thong tin duac cung cap boi cac Bao cao tai chinh Han nira do tinh canh tranh ngay cang khoc liet giua cac dan vi kinh doanh vai nhau cung nhu doi hoi ngay cang cao ciia cac chii the quan lv nen hoat dong kiem toan da huang tai lien ket cac djch vu kiem toan doi vai ca thong tin tai chinh va thong tin phi tai chinh cung nhu cung cap cac djch vu ho tra nham nang cao hieu qua va hieu nang cong tac quan ly

Quan diem dong nhat kiem toan v&i kiem tra ke toan

Quan diem nay phu hop trong dieu kien quan ly ehua phat trien,

trong co che ke hoach hod tap trung Do la co che ma N ha nuoc thuc hien chuc nang kiem tra true tiep vai moi thanh phan kinh te - xa hoi

thong qua nhieu khau: lap ke hoach, thuc hien ke hoach, hoan thanh

ke hoach va kiem tra tai chinh thuong xuyen thong qua “Giam sat vien cua N ha nuoc dat tai xi nghiep” la ke toan truong, den viec xet duyet quyet toan va ke ca thanh tra cac vu viec cu the

Tuy nhien, khi co che thay doi, cong tac quan ly ngay cang tra nen phuc tap do co su da dang hoa ve hinh thuc scr huu: N ha nuoc, tap the, tu n h an , da phuong hoa cac loai hinh dau tu: True tiep, gian tiep, trong nuoc, nuoc ngoai Su can thiep true tiep cua Nha nuoc bang ke hoach, kiem tra true tiep khong the thuc hien duoc doi voi cac thanh phan kinh te ngoai quoc doanh Do do, tap the nhung nguai quan tam den thong tin tai chinh luc nay tra nen da dang han ma yeu cau ve thong tin cua nhung nguai su dung la phai trung thuc, hop ly

va du sue thuyet phuc Do vay, kiem tra ke toan bat dau boc lo nhung han che va to ra khong con phu hap nua No khong dap ung duoc cac nhu cau kiem tra cua quan ly bai:

- G iai han ve pham vi hoat dong va tinh doc lap ve quyen lgi cua ke toan vien nen thong tin ke toan khong tao duac niem tin cho nhung nguai quan tam

- Khong phai tat ca nhung thong tin tai chinh deu duoc phan anh day du tren cac tai lieu ke toan

- Khong phai tat ca nhung nguai quan tam tai thong tin tai chinh

ke toan deu hieu ve ke toan tuong tan

Chinh vi nhung ly do do ma cong tac kiem tra can duoc thuc

hien rong rai, da dang, khach quan, trung thuc, du sue thuyet phuc va

tao niem tin cho moi nguai quan tam Viec tach kiem toan ra khoi

nhung hoat dong ke toan va hinh thanh mot khoa hoc kiem toan doc

lap la m ot xu h u a n g p h a t trien tat yeu cua lich su.

13

Quan diem hien dai

1 Kiem toan ve thong tin (Information Audit): danh gia

trung th u r va hop phap cua cac thong tin lam co so phap ly cho viec giai quyet cac moi quan he ve kinh te va tao niem tin cho nhung nguai quan tam den tai lieu ke toan

Vi du: K ilm toan Bao cao tai chinh: Xac m inh va bay to y kien

ve tinh trung thuc, hop ly cua cac Bao cao tai chinh, giup cho nhung ngudi sir dung thong tin dua ra quyet dinh N ha dau tu se dua vao bao cao kiem toan de quyet dinh mua hay khong mua co phieu cua cong

ty duoc kiem toan

2 Kiem toan tinh quy tac - tuan thu (Regularity Audit): danh

gia tinh hinh thuc hien cac che do, the le, luat phap cua dom vi kiem tra trong qua trinh hoat dong

Vi du: Kiem toan N ha nuoc kiem tra su tuan thu chinh sach, che

do, luat le cua N ha nuoc de phuc vu muc tieu quan ly kinh te vi mo doi voi cac don vi sir dung kinh phi Nha nuac Kiem toan noi bo kiem tra tinh huu hieu cua he thong ke toan phuc vu cho quan tri noi bo

3 Kiem toan hieu qua (Efficiency Audit): doi tuong true tiep la

cac yeu to, cac nguon lire trong timg loai nghiep vu kinh doanh: mua ban, san xuat, djch vu K iem tra hieu qua giup ich true tiep cho viec hoach dinh chinh sach va phuong huong, giai phap cho viec hoan thien hoac cai to hoat dong kinh doanh cua don vj duac kiem toan.Hieu qua: quan he giua mot ben la cac san pham dich vu lam ra vai mot ben la cac nguon lire da tao ra chung vai dieu kien co ket qua toi da vai chi phi dau tu va nguon lire toi thieu

4 Kiem toan hieu nang (Effectiveness Audit): danh gia nang

lire, cong tac quan ly cua dan vi kiem toan H ieu nang la kha nang hoan thanh cac muc tieu ciia dan vi Doi tu an g can dac biet quan tam

a khu vuc cong cong dong thai cung can va co the ung dung doi vcri toan bo doanh nghiep hoac vai timg bo phan quan ly cua m ot dom vi kiem toan

N hu vay, cac quan niem khac nhau ke tren khong hoan toan doi lap nhau ma phan anh qua trinh phat trien cua ca thuc tien va ly luan kiem toan Co the dua ra quan diem chung nhat sau:

“Kiem toan la xac minh va bay to y kien ve thuc trgng hoat dong can duac kiem toan bang he thong p huon g phap ky thuat cua kiem toan chung tu va kiem toan ngoai chung tu do cac kiem toan vien co trinh do nghiep vu tuang xung thuc hien tren ca so he thong phap ly

Chu the: hoat dong kiem toan duoc thuc hien boi nhung nguai

co trinh do nghiep vu chuyen sau, tuang xung vai linh vuc duac kiem toan

Khach the: dan vi, thuc the duac kiem toan

Phuong phap: kiem toan co nhung phuong phap ky thuat rieng

Vi du: Phuong phap kiem toan chung tir la viec kiem toan can doi, doi chieu logic, doi chieu true tiep Phuong phap kiem toan ngoai chung tir la viec dieu tra, quan sat, kiem ke, thuc n g h iem

Doi tuang: moi hoat dong can duac kiem tra, tru ac het va chu yeu la thuc trang hoat dong tai chinh

Can cu thuc hien: tuy thuoc vao timg doi tu an g kiem toan, muc dich cua cuoc kiem toan Thong thuong cac van ban phap quy ve cac linh vuc khac nhau, cung co the la cac quy djnh noi bo cua nganh, cua dia phuong hay d an vi

15

Bao cao k it qua: giai doan cuoi cung cua qua trinh kiem toan la bao cao kiSm toan Tuy thuoc vao loai hinh kiem toan, cac bao cao co th§ khac nhau v£ ban ch it, noi dung nhung trong moi truong hop, chung dSu phai thong tin cho ngudi doc ve m uc do tuong quan va phu

hop giua cac thong tin da kiem tra voi cac chuan m uc da xay dung Cac noi dung nay se duoc lam ro trong cac phan tiep theo

1.3 CHlTC NANG CUA KIEM TOAN

1.3.1 Chuc nang xac minh

Chuc nang xac minh nham khang dinh m uc do trung thuc cua tai lieu, thong tin va tinh phap ly cua viec thuc hien cac nghiep vu hay viec lap cac bao cao tai chinh

r r a \

Xac minh la chuc nang co ban nhat gan lien voi sir ra doi, ton tai

va phat trien cua hoat dong kiem toan Thuat ngu kiem toan co goc tir

La tinh bat nguon tir viec kiem tra doc lap 6 xa hoi co dai La m a vao

the ky III truoc Cong nguyen.

Chuc nang nay khong ngimg phat trien va duoc the hien khac nhau tuy doi tuong cua kiem toan la bao cao tai chinh hay nghiep vu

cu the hoac toan bo tai lieu ke toan:

- Doi vai kiem toan Bao cao tai chinh: chuc nang nay xuat phat

tir yeu cau ve tinh trung thuc cua bao cao tai chinh

+ Noi dung cua xac minh: tinh trung thuc ciia cac con so; tinh hop phap ciia cac bieu mau phan anh tinh hinh tai chinh

+ Ve hinh thuc: thoi co dai, nhung nguai kiem tra doc lap xac nhan ve nhung thong tin tai chinh bang chu “chung thuc” hay

“xac thuc”, nhung ngay nay chuc nang nay duoc the hien thong qua

“Bao cao kiem toan” theo mau chuan va thieh ung voi tim g tinh

huong khac nhau (Chuan mure kiint toan Viet N am sd 700): Y k iln

chap nhan toan bo, y kien chap nhan timg phan; y kien tir choi (hop

dong kiem toan khong thuc hien do dieu kien khach quan mang lai): y kien trai nguge (khi eon co cac van de quan trong chua thong nhat doi voi Ban giam doc).

- Doi v&i kiem loan nghiep vu la hoat dong xem xet tinh hieu qua

va hieu nang trong hoat dong cua mot don vj Trai qua lich sir phat trien lau dai liic dau kiem toan cac nghiep vu duoc gicri han a hoat dong tai chinh Chirc nang xac minh co the duac thuc hien nha he thong noi kiem hoac ngoai kiem San pham ciia hoat dong nay la nhung bien ban nhu bien ban kiem tra bien ban xir ly vi pham bien ban thanh tra cac nghiep vu cu the, bien ban kiem ke Mai tai nira cuoi the ky XX Kiem toan nghiep vu mai duac m a rong a lTnh vuc hieu nang va hieu qua hoat dong

Tuy nhien, trong kiem toan con co su “khac biet ky vong” (expectation gap) giu kiem toan va quan ly do la khoang cach giua mong muon phat hien ra tat ca cac gian lan va vi pham vai kha nang thuc te ciia to chuc kiem toan cung nhu quan he giua chi phi va hieu qua kiem toan

1.3.2 C huc nang bay to y kien

Chirc nang bay to v kien la chirc nang m a rong ciia kiem toan va duac the hien ro net nhat vao the kv XX Chirc nang nay duac hieu la cac ket luan ve chat luong thong tin va tu van qua xac minh

Cach thuc the hien chirc nang bay to y kien co su khac biet giua cac khach the kiem toan va giua cac nuac co dieu kien kinh te - xa hoi khac nhau c a sa phap ly khac nhau Cu the:

- O khu vuc cong cong: cac xi nghiep cong cac don vj su nghiep,

cac ca nhan thu hirang Ngan sach Nha nuac deu dat d uai sir kiem soat cua Kiem toan Nha nuac Chirc nang bay to y kien ve phap ly va tu van

kiem toan lai rat khac nhau a hai muc:

M uc cao: O cac nuac Tay Au chirc nang "bay to y kien" gan

lien vai viec kiem tra nham xac minh tinh trung thuc ciia cac hoat

17

dong vai viec xir ly cac sai pham bang viec dua ra viec xet xu menh lenh diSu chinh quySt dinh chinh don hoac quyen phan quyet nhu cac

quan toa Vi du nhu Toa Tham Ke a Cong hoa Phap.

M uc thap: (a cac nuac Bac My, Chau A - Thai Binh Duong),

chuc nang '"hay to y kien" lai duac thuc hien bang phuong thuc tu

van: do la viec dua ra cac lai khuyen, khuyen nghj cho cac don vj ki<§m toan hoac cac co quan co tham quyen giai quyet Hoat dong tu van truoc het va chu yeu trong lTnh vuc nguon thu va su dung cong quy

- O k h u vuc lu nhan: chuc nang nay duoc thuc hien qua phuong

thuc tu van, duoi hinh thuc cac lai khuyen hoac cac de an Neu ket qua xac minh ve do tin cay cua thong tin a duai dang “bao cao kiem

toan” thi san pham cua bay to y kien dang tu van la "Thu quan ly”.

Ngoai chuc nang tu van cho quan trj doanh nghiep, ngay nay cac cong ty kiem toan chuyen nghiep coi phat trien chuc nang tu van trong nhieu llnh vuc dac biet trong llnh vuc tai chinh nhu tu van ve dau tu,

tu van ve thue

1.4 KHACH THE KIEM TOAN

Doi tuang cua kiem toan duoc the hien trong mot don vi cu the (mot c a quan, mot to chuc, doanh nghiep ) D an vi cu the do trong quan he vai chu the kiem toan duoc goi la khach the kiem toan Cac loai hinh kiem toan duac phan chia theo quan he voi phap quy hoac theo quan he vai chu the kiem toan

1.4.1.Theo quan he voi phap quy

Cach phan loai nay dua tren su dieu chinh cua cac quy pham phap luat hien hanh doi vai khach the cua kiem toan T u do co hai loai khach the la: khach the bat buoc va khach the tu nguyen

+ Khach the bat buoc la nhung dan vi to chirc, c a quan duac

cac van ban phap quy ciia Nha nuac quy djnh phai duac kiem toan hang nam Dii muon hay khong cac khach the nay cung van phai kiem loan

Theo N D 105/2004/ND-CP ngay 30-3-2004, Bao cao tai chinh hang nam ciia nhung to chuc sau bat buoc phai duoc doanh nghiep kiem toan doc lap kiem toan:

Doanh nghiep co von dau tu nuoc ngoai

To chuc co hoat dong tin dung, ngan hang va Quy ho tro phattrien

To chirc tai chinh va doanh nghiep kinh doanh bao hiem

Cong ty co phan, cong ty TNHH co tham gia niem yet va kinh doanh tren thi truong chung khoan

Doanh nghiep N ha n u a c

+ Khach the tu nguyen: khong bat buoc phai kiem toan ma do

ban than dan vi co nhu cau va tu nguyen m ai kiem toan Chang han, doanh nghiep co the thoa thuan vai cong ty kiem toan de m ai ho ve kiem toan bao cao tai chinh cua minh

1.4.2 Phan loai trong quan he voi chu the kiem toan

а Kiem toan Nha nuoc: luat Kiem toan Nha nuac ban hanh

hanh ngay 14/6/2005 quy dinh cac dan vi duac kiem toan la:

1 Bo, ca quan ngang bo, c a quan thuoc Chinh phu va ca quan khach a trung uang

2 C a quan duac giao nhiem vu thu, chi ngan sach nha nuac cac cap

3 Hoi dong nhan dan, Uy ban nhan dan cac cap, c a quan khac a dia phuong

4 D an vi thuoc luc luong vu trang nhan dan

5 Don vi quan ly quy du tr£r ciia N ha nuoc quy du tru cua cac nganh, cac cap, quy tai chinh khac cua N ha nuoc

б To chuc chinh tri, to chirc chinh tri - xa hoi, to chuc chinh tri -

xa hoi - nghe nghiep, to chirc xa hoi - nghe nghiep co sir dung kinh phi ngan sach nha nuac

19

7 Don vi sir nghiep duac ngan sach nha nuac bao dam mot phin

hoac toan bo kinh phi

8 To chuc quan ly tai san quoc gia

9 Ban Quan ly dir an dau tu co nguon kinh phi ngan sach nha nuac hoac co nguon goc tu ngan sach nha nuac

10 Hoi, lien hiep hoi, tong hoi va cac to chuc khac duac ngan sach nha nuac ho tra mot phan kinh phi hoat dong

11 Doanh nghiep nha nuac

b Kiem toan doc lap: kiem toan doc lap co khach the rat da

dang, gom tat ca cac doanh nghiep, ca nhan co nhu cau kiem toan nhu cac doanh nghiep tu nhan, cac hap tac xa, cong ty co p h an , ke ca cac khach the cua Kiem toan Nha nuac khi co nhu cau hoac khi co quan quan ly cap tren hoac c a quan thue hoac c a quan N ha nuac yeu

chu (Theo thong tu 22-TC/CDKT ngay 19-3-1994).

c Kiem toan noi bo: khach the la cac bo phan cau thanh, cac

hoat dong, chuong trinh, dir an cu the va cac ca nhan trong dan vi

1.5 CAC LOAI KIEM TOAN

Kiem toan co the duac phan loai theo nhieu tieu chi khac nhau Trong do, pho bien la phan loai theo hai tieu chi: theo doi tuang kiem toan va theo chu the kiem toan

- Neu phan loai theo doi tuang, duac chia thanh: kiem toan tai chinh, kiem toan tuan thu, kiem toan hoat dong

- Neu phan loai theo chu the kiem toan, duac chia thanh: kiem toan Nha nuac, kiem toan doc lap va kiem toan noi bo

1.5.1 Phan loai theo doi tirong kiem toan

a Kiem toan tai chinh (Financial audit)

La su kiem tra va trinh bay y kien nhan xet ve nhung Ban khai tai chinh cua mot dan vi Trong do, ban khai tai chinh gom:

+ Bao cao tai chinh la he thong bao cao duac lap theo chuan

muc va che do ke toan hien hanh

+Bang ke khai tai chinh co tinh phap ly khac: bang ke khai tai

san ca nhan, bang ke khai tai san dac biet

Muc tieu cua kiem toan tai chinh nham xac dinh tinh trung thuc, hap ly va hap phap cua cac bang khai tai chinh

+ Tinh trung th u c: thong tin tai chinh va tai lieu ke toan phan

anh dung su that noi dung, ban chat va gia tri cua nghiep vu kinh te phat sinh

+ Tinh hap ly: thong tin tai chinh va tai lieu ke toan co phan anh

trung thuc, can thiet va phu hop ve khong gian, thoi gian va su kien duac nhieu nguai thira nhan

+ Tinh hap phap: bao cao tai chinh co phu hop vai cac nguyen

t4c, chuan muc ke toan va cac yeu cau cua phap luat hay khong

Loai hinh kiem toan nay su dung tu an g doi bai ban cac phuong phap cua kiem toan, bao gom:

+ Phuang phap chung tic: kiem toan can doi; kiem doi chieu true

tiep; doi chieu logic

+ Phuang phap kiem toan ngoai chirng tir: kiem ke, dieu tra,

thuc nghiem

b Kiem toan hoat dong (Perform ance Audit)

Kiem toan hoat dong la loai hinh kiem toan m ai duac phat trien tren the giai trong thai gian gan day Su phat trien nay duac bat dau tir nhung nam 70 cua the ky XX a khu vuc cong va sau do lan sang khu vuc tu nhan Ban dau, kiem toan nghiep vu ra dai nham dap ung su doi hoi nhung thong tin ve tinh hieu qua va huu hieu ciia cac khoan chi tieu cong quy tai cac n u ac My, Canada va m ot vai nuac chau Au nhu Thuy Bien, Buc

21

Den nay, chira co djnh nghTa thong nhat ve kiem toan hoat dong,

co th i dua ra mot vai khai niem ve kiem toan hoat dong nhu sau:

- Doi voi khu vuc cong, co quan kiem toan nha nuoc My (The United States General Accounting Office) cho rang: kiem toan hoat dong bao g6m k ilm toan tinh kinh tl, tinh hieu qua va kiem toan chuong trinh Trong do:

+ K ilm toan tinh kinh te va tinh hieu qua bao gom viec xac djnh: (1) Don vi co duac nguon luc (nhan vien, tai san, va khong gian), bao

ve va su dung chung co tinh kinh te va hieu qua khong , (2) Nguyen nhan cua nhung hoat dong thieu hieu qua va khong co tinh kinh te, va(3) Don v| co tuan thu theo phap luat va cac quy djnh lien quan den

nhung van de ve tinh kinh te va su hieu qua khong

+ Kiem toan chuong trinh bao gom viec xac djnh: muc do hoan thanh theo ket qua mong muon hoac lai ich do cac c a quan lap phap hay don vi co tham quyen de ra; su hihi hieu cua cac to chuc, cac chuong trinh, cac hoat dong hoac chuc nang, va dan vj co tuan thu luat phap hoac cac quy dinh co lien quan den chuong trinh do hay khong?

- Doi vai khu vuc tu nhan, Hiep hoi kiem toan vien noi bo (IIA)

da dinh nghTa ve kiem toan hoat dong nhu sau :

“Kiem toan hoat dong la mot qua trinh danh gia co he thong ve

s u huu hieu, tinh hieu qua, va tinh kinh te cua cac hoat dong ducri su kiem soat cua nha quan ly va bao cao cho cac ca nhan thich hcrp ve ket qua cua viec danh gia, dong thai dua ra nhung kien nghi de cai tie n ”.

N hu vay, noi dung cua cac khai niem nay tap trung trinh bay a

ba khia canh do la tinh kinh te (Economy), tinh hieu qua (Efficiency)

va su huu hieu (Effectiveness) Do do, co the xem day la nhung tieu chuan quan trong dung de xem xet ket qua cua hoat dong duac kiem toan Vi vay, nguai ta con goi loai kiem toan nay bang thuat ngu dan

gian la kiem toan 3E Sir xuat hien loai hinh kiem toan hoat dong da

m o rong pham vi, quy mo, chuc nang, nhiem vu tir cho chi kiem tra va xac nhan nhung thong tin tai chinh sang kiem tra, phan tich hoat dong kinh te va danh gia viec quan ly, hoat dong kinh te mot cach toan dien.Doi tuong cua kiem toan hoat dong la cac hoat dong a bat cu linh vuc nao, khong giai han o linh vuc tai chinh ke toan, chang han nhu mot phuang an san xuat kinh doanh, mot quy trinh cong nghe, mot co cau to chirc Ket qua kiem toan hoat dong gop phan khong nho vao viec nang cao hieu qua sir dung cac nguon lire, de ra phuang

an cai tien, gop phan bao ve tai san va bao dam do tin cay cua thong tin

c Kiem toan tuan thu (Compliance Audit)

Kiem toan tuan thu cung la sir m o rong cua kiem toan tir hinh thuc ban dau la kiem toan tai chinh Kiem toan tuan thu duac hieu la mot loai hinh kiem toan nham danh gia tinh hinh thuc hien va tuan thu phap luat va nhung quy dinh cua cac cap co tham quyen trong qua trinh hoat dong cua d an vi duac kiem toan

Kiem toan tuan thu co the duac to chuc thanh mot cuoc kiem toan doc lap hoac co the duoc gan lien voi mot trong hai cuoc kiem toan neu tren hoac ket hop ca ba hinh thuc kiem toan

Voi tu cach la p h uang thuc chu yeu de danh gia do tin cay cua

he thong kiem soat noi bo ciia don vj; Kiem toan tuan thii la co so quan trong de xac dinh mo hinh cuoc kiem toan (trong yeu, rui ro, noi dung, pham vi, p h u an g phap, kiem toan) phii hop vai muc tieu ciia cuoc kiem toan

Kiem toan tuan thu nham danh gia sir tuan thu phap luat va cac quy djnh trong qua trinh hoat dong cua dan vj; thong qua do danh gia tinh hop phap ciia cac thong tin, tinh tuan thu cac quy trinh, cac nguyen tac, thu tuc trong cac hoat dong cua dan vj; do cung la mot trong nhung muc tieu quan trong cua cuoc kiem toan bao cao tai chinh hoac cuoc kiem toan hoat dong Mat khac, chinh tren c a sa do m ai

23

thuc hien dugc muc tieu danh gia khach quan viec su dung cac nguon luc tai chinh va tai san tai don vj.

D6i tuong cua kiSm toan tuan thu co the duoc xet theo hai khia canh: pham vi phap ly va quy trinh thuc hien

- Theo pham vi phap ly, luat phap va cac quy djnh co the ton tai

va tac dong den cac hoat dong cua don vj duoi ba hinh thuc:

+ Cac quy pham phap luat co tac dong true tiep den cac hoat dong cua don vj

+ Cac quy djnh cua cac cap co tham quyen huong dan van dung phap luat phu hop voi cac dac diem cua linh vuc, nganh hoat dong cua don vj

+ Nhung nguyen tac, quy che, thu tuc do thu truong don vj quy djnh (khong trai voi phap luat va cac quy djnh)

- Theo khia canh quy trinh thuc hien phap luat va cac quy djnh tai don vj, doi tuong cua Kiem toan tuan thu bao gom nhung yeu to chu yeu:

+ Quy trinh xay dung va dieu hanh he thong kiem soat noi bo cua don vj

+ Viec to chuc thuc hien cac quy trinh, chuan muc trong cong tac ghi chep, hach toan cac tai lieu, so lieu, thong tin ve cac hoat dong cua don vj Day la cac yeu to lien quan den do tin cay cua nhung thong tin co ban phuc vu cho moi hoat dong kiem toan

+ Cac quy trinh, nguyen tac, thu tu c tro n g cac hoat dong cua don vj bao gom cac hoat dong tai chinh va phi tai chinh

N hu vay, noi dung cua Kiem toan tuan thu bao gom nhung mat chu yeu nhu sau:

- Danh gia tinh tuan thu cac nguyen tac xay dung va quy trinh to chuc hoat dong ciia he thong kiem soat no bo Day la noi dung co ban cua Kiem toan tuan thii bat ke no nam trong loai hinh kiem toan nao

- Danh gia tinh tuan thu cac nguyen tac, quy trinh, thu tuc hach toan ke toan, thong ke va ghi chep cac thong tin, tai lieu khac Tuy tirng cuoc kiem toan ma noi dung Kiem toan tuan thu nay co pham vi khac nhau.

- Danh gia tinh tuan thu cac nguyen tac, quy trinh, thu tuc trong cac hoat dong nghiep vu phi tai chinh doi voi loai hinh cuoc kiem toan hoat dong

Tir cac noi dung tren, co the thay rang rat kho de co the phan tach m ot cach rach roi cac doi tuong, pham vi kiem toan tuan thu voi cac hoat dong kiem toan khac Do vay, trong thuc tien, to chuc quy trinh kiem toan thuong ket hop giua Kiem toan tuan thu voi cac hoat dong kiem toan khac trong mot cuoc kiem toan

1.5.2 Phan loai theo chu the kiem toan

1.5.2.1 K iem toan Nha nuac

a Khai niem, nhiem vu va nguyen tac hoat dong cua Kiem toan

N ha nu ac

Kiem toan N ha nuac la he thong bo m ay chuyen mon cua Nha

nu ac bao gom nhung cong chuc N ha nuac thuc hien viec kiem tra tai chinh cong va tai san cong Kiem toan N ha n u ac la cong cu kiem tra tai chinh cong cao nhat cua moi nuac Do vay, Kiem toan Nha nuac con d u ac goi la c a quan kiem toan toi cao (Supreme Audit Institution)

Ljch su hinh thanh va phat trien Kiem toan N ha nuac cua nhieu nuac cho thay Kiem toan Nha nuac duac thanh lap tir rat sam , dam nhan nhung chuc nang, nhiem vu rat quan trong va khong the thieu

v ai N ha nu ac nham kiem soat, quan ly viec sir dung cac nguon lire tai chinh cong Dii duac to chuc theo mo hinh nao hoac duac thanh lap sam hay m uon thi bat cu ca quan Kiem toan N ha nuac nao cung co dia vi phap ly cao va hoat dong theo nguyen tac doc lap Kiem toan

N ha n u ac co nhiem vu tien hanh cac cuoc kiem toan sau:

25

+ Kiem toan tuan thu: xem xet viec chap hanh cac chinh sach,

luat le va ch£ do cua Nha nuac tai cac don vi co sir dung kinh phi Nha nuac

+ K iim toan hoat dong: danh gia tinh hieu qua va hieu nang

trong hoat dong cua cac dan vi noi tren

Tuy nhien, tuy theo dia vi phap ly ma Kiem toan Nha nuac a cac

f > i r

nuac khac nhau co su khac biet nhat dinh ve nhiem vu cu the Lay vi

du mot so nuac sau:

+ O Due: Kiem toan N ha nuac Lien bang kiem tra cac quyet

toan cung nhu tinh tuan thu va tinh kinh te cua cong tac quan ly Ngan sach Lien bang Bao cao va tu van rut ra tir ket qua kiem toan cho Quoc hoi Lien bang, cho Chinh phu va hoi dong Lien bang

+ O Anh: Van phong Kiem toan quoc gia (National Audit

Office) kiem toan Bao cao tai chinh va hieu qua hoat dong doi vai tit

ca cac c a quan Bo, nganh nhan Ngan sach N ha nuac thuoc Chinh phu

va cac Doanh nghiep N ha nuac Bao cao ket qua Kiem toan cho Uy

ban thuoc Quoc hoi Tat ca cac bao cao cua Van phong Kiem toan Quoc gia sau khi da giri len Quoc hoi phai co trach nhiem cong khai hoa

+ O Nga: Kiem toan N ha nuac xac dinh tinh hieu qua va tinh

thiet thuc cua viec chi tieu cac quy N ha nuac hoac viec sir dung tai san cua Lien bang Bao cao hang quy cho Quoc hoi ve tinh hinh thuc hien Ngan sach Lien bang

+ O My: Van phong Tong ke toan (GAO: General Accounting

Office) duac thanh lap theo Luat N gan sach va Ke toan nam 1921 va thuc hien chirc nang kiem toan cho Quoc hoi Thuc hien kiem toan cac phong ban, cac van phong dai dien, cac chuong trinh cua chinh phu Lien bang de xac djnh xem thong tin tai chinh cua cac to chuc Chinh phu co trinh bay d iy dii hap ly truac khi trinh Quoc hoi, hoac cac quy djnh ciia phap luat co duac tuan thii khong, cac chuong trinh co duac

thuc hien mot cach kinh te va hieu qua khong, co dat ket qua nhu

m ong muon khong?

+ O Cong Hoa Phap: C o quan Kiem toan Nha N uoc la Toa tham

ke (thanh lap tu 1807) co quyen va nghTa vu kiem tra tai khoan va so sach ke toan cua bo may chinh quyen trung uong (trir tai khoan ciia Tong thong, Quoc hoi, Thuong vien va Uy ban T u phap), cac cong so

va cac xi nghiep cong, cac to chirc xa hoi Toa Tham ke co quyen xet xir nhu mot quan toa

Quyen han cua co quan Kiem toan N ha nuoc tuy thuoc vao timg quoc gia khac nhau Chang han, Toa tham ke a Phap duoc N apoleon

de nhat thanh lap tir 1807 nhung mai den nam 1976 m ai duac giao nhiem vu kiem toan bo may chinh quyen trung uang va cac dan vj cong Toa Tham Ke co quyen xet xir nhu mot quan toa Van phong

Tong ke toan truong a A ustralia thanh lap tir nam 1978 tach biet han

v ai Chinh phu co quyen bao cao ve bat ky nguai (hay to chuc) nao co nhan kinh phi cua Chinh phu

Doi tuang cua Kiem toan N ha nuoc a hau het cac nuac deu xac djnh la tat ca cac co quan, to chuc co quan ly va sir dung cac nguon lire tai chinh N ha nuac va tai san cong Nguyen tac co ban trong hoat dong cua Kiem toan N ha n u ac la doc lap, khach quan, chi tuan theo phap luat

b To chirc bo may kiem toan Nha nuoc

Moi quoc gia co quy djnh khac nhau ve mo hinh to chirc cung nhu quan he trach nhiem va vj tri ciia Kiem toan Nha nuac trong he thong cac c a quan quyen lire N ha nuac Tuy nhien, co the gop thanh 3

mo hinh chinh nhu sau:

- Doc lap vai c a quan lap phap va hanh phap

27

Ghi chu:

- ► Lien he trong to chuc

► Quan he dat hang kiem toan

- Quan he kiem toan

cac Bang do Quoc hoi lien bang hoac Bang lap ra, nhung co vi tri doc lap vai c a quan lap phap, hanh phap va tu phap Kiem toan Nha nuac

do Quoc hoi lap ra nhung khong phu thuoc vao Quoc hoi, Quoc hoi khong co quyen ra lenh cho kiem toan, nhung co the yeu cau kiem toan tien hanh kiem tra c a quan nha nuac nao neu xet thay can thiet

Do do co vi tri khach quan trong viec kiem tra, giam sat cac dan vi su dung nguon ngan sach nha nuac c a p Toa tham ke ciia Cong hoa Phap cung la bo may kiem toan nha nuac duac to chirc doc lap

- True thuoc c a quan lap phap (Quoc hoi)

So1 do 02 To chuc kiem toan nha nuoc Canada.

29

Mo hinh tren la mo hinh kiem toan nha nuac Canada 6 My van

phong ke toan truong cua Hoa Ky (General Accounting Office - GAO) thanh lap nam 1921, la m ot c a quan trung lap thuoc he thong lap phap cua Lien bang va thuc hien chuc nang kiem toan cho Quoc hoi Voi mo hinh nay, kiSm toan nha nu ac tra giup dac luc cho nha

nu ac khong chi a ki£m tra thuc hien phap luat m a ca trong viec sozui thao va xay dung cac sac luat cu the

- True thuoc cffquan hanh p h a p (Chinh phu)

ChSng han, a Trung Quoc, kiem toan nha nuac duac to chuc thanh c a quan hanh chinh nhu m ot Bo, song co quyen kiem toan cac

Bo khac cua Chinh phu (ke ca bo tai chinh); Kiem toan nha nuac duac

to chuc nhu mot c a quan chuyen mon ben canh N oi cac (a N hat Ban, Indonexia) Mo hinh nay giup chinh phu dieu hanh nhanh nhay qua trinh thuc hien ngan sach va cac hoat dong khac

N hin chung, phan lan c a quan kiem toan N ha n u ac cua cac nuac tren the giai duac dat a vi tri tach biet khoi c a quan hanh phap, nhung

du con muon dat Kiem toan N ha n u ac trong c a quan hanh phap thi tat

ca cac c a quan nay theo cac m uc do khac nhau deu d u ac phap luat cong nhan quyen doc lap cua m inh doi v ai c a quan hanh phap

Tai Viet Nam, ngay 14 thang 6 nam 2005, Qu6c hoi n u ac Cong hoa xa hoi chu nghTa Viet N am da ban hanh Luat K ilm toan Nha

nuac, quy dinh ro dia vi phap ly, chuc nang, nhiem vu, q u y ln han, bo

may to chuc cua Kiem toan nha nuac

Kiem toan N ha nuac la c a quan chuyen m on ve lTnh vuc kiem tra tai chinh nha nuac do Quoc hoi thanh lap, hoat dong doc lap va chi tuan theo phap luat

Kiem toan N ha nuac co chirc nang kiem toan bao cao tai chinh, kiem toan tuan thu va kiem toan hoat dong doi v ai c a quan, to chuc

Kiem toan N ha n u ac duac to chuc va quan ly tap trung thong nhat gom bo may dieu hanh, Kiem toan Nha nuac chuyen nganh, Kiem toan Nha n u ac khu vuc va cac dan vi su nghiep Trong do, Kiem toan N ha n u ac chuyen nganh la dan vi thuc hien kiem toan theo chuyen nganh doi vai cac c a quan to chuc a trung uang; Kiem toan

N ha nu ac khu vuc la d an vi true thuoc Kiem toan N ha nuac, thuc hien kiem toan doi vai c a quan, to chuc a dja phuang tren dja ban khu vuc va cac nhiem vu kiem toan khac theo su phan cong cua Tong kiem toan N ha nuac Kiem toan nha nuac khu vuc co tu cach phap nhan, co con dau, tai khoan va tru so rien g

Uy ban thuong vu Quoc hoi quy dinh cu the co cau to chuc cua Kiem toan nha nuac Tong kiem toan Nha nuoc quy dinh cu the chuc nang, nhiem vu, quyen han va co cau to chuc cua cac d an vi true thuoc Kiem toan N ha nuac

1.5.2.2 K iem toan doe lap (Independent Audit)

Kiem toan doc lap la loai kiem toan do cac kiem toan vien doc lap thuoc cac to chuc kiem toan chuyen nghiep tien hanh N goai ra,

Kiem toan doc lap con du ac dinh nghTa la “v/ec kiem tra va xac nhan

cua kiem toan vien va doanh nghiep kiem toan ve tinh trung thuc va hap ly cua cac tai lieu, so lieu ke toan va bao cao tai chinh cua cac doanh nghiep, to chuc (dan vi duac kiem toan) khi co yeu cau cua cac

dan vi nay ” (Nghj dinh 105/2004/NB-CP ngay 30/3/2004 ve Kiem

toan doc lap)

N hu vay, K iem toan doc lap la mot loai hinh dich vu d u ac thuc hien tren c a s a tu nguyen va theo thoa thuan cua to chuc kiem toan vai cac dan vi du ac kiem toan

Kiem toan doc lap thuong tien hanh cac hoat dong sau:

31

- KiSm toan Bao cao tai chinh: day la linh vuc chu yeu va la mang chinh ciia kiSm toan doc lap, chiem toi 45 - 65% tong doanh so cua cac cong ty Ion va vira.

- Kiem toan tuan thu

- Kiem toan hoat dong

- Kiem toan noi bo

- Dich vu tu v&n tai chinh, tu van thue, tu van quan ly, djch vu ke toan, dich vu dinh gia tai san ,

Kiem toan doc lap duoc to chuc duoi dang cac cong ty Kiem toan va Van phong Kiem toan tu

Van p h o n g kiem toan tu: duoc hinh thanh boi mot hoac vai

kiem toan vien doc lap (ke toan vien cong chung) de kinh doanh dich

vu kiem toan va cac dich vu khac lien quan Tat nhien, cac van phong

tu nay duoc thanh lap theo cac qui djnh chung cho cac van phong tu Dong thoi, n g u ai lap van phong phai co bang (chung chi) kiem toan vien doc lap va co du cac dieu kien hanh nghe khac Mo hinh nay

duoc phat trien rat pho bien a Cong hoa Phap (2500 van phong) va a

cac nuoc Tay Au Ngay a My cung co tai 95% cong ty nho tir 1-25 nguai, a Trung Quoc co tai 600 van phong kiem toan nho (3-5 nguai).Cac van phong tu (ke ca cong ty nho) duac to chirc theo phuang thuc true tuyen va loai hinh tap trung

U u viet c a ban cua loai hinh nay la phat huy tinh nang dong cao cua bo m ay kiem toan, rat thich ung vai nhu cau kiem toan va tu van

ciia cac doanh nghiep vira va nho cung nhu nhu chu dai ly th u ! (thu

nhap) cho nha nuac

Tuy nhien, a mo hinh nay, cac van phong chi thuc hien giai han cac dich vu va sue canh tranh ciia moi to chirc kiem toan cung han che Ben canh do, su hap tac, tu boi duang kinh nghiem nghiep vu

i Cra cac kiem toan vien cung han che Do do khi thanh lap van phong, kiem toan vien doc lap phai co nang lire kha toan dien va co trinh do chuyen mon vCrng Den khi so luong cac van phong va cong

tv nho nhieu doi hoi phai tang cuong hoat dong cua Hiep hoi kiem loan vien doc lap

Cong ty kiem toan (qui mo Ion) la bo may to chuc kiem toan doc

lap voi so luong Ion cac kiem toan vien doc lap (hang chuc ngan kiem toan vien trong mot cong ty) day la nhung cong ty quoc gia hoac quoc te

Cac cong ty nay thuong thuc hien nhieu loai djch vu tren dia ban rong Ion (co the hang tram djch vu cu the) Do do d u ac to chuc theo loai hinh phan tan va dieu hanh theo phuang thuc chirc nang hoac ket hop Cu the moi cong ty thuong co nhieu van phong bo tri a nhieu viing trong m ot nuac (cong ty quoc gia) hay nhieu van phong a nhieu nuac khac nhau (cong ty quoc te) Cac cong ty do (dac biet la cac cong ty kiem toan quoc te timg van phong cu the hoac van phong khu vuc) co the co quyen tu chu nhu mot cong ty con va co the duac hach toan doc lap Moi van phong rieng hoac van phong khu vuc cung kinh doanh nhieu loai dich vu va co the duac to chirc thanh cac bo phan chirc nang rieng biet

Do qui mo 1cm phan tan va co cau to chirc phirc tap nen cac cong

ty lan doi hoi trinh do to chirc phoi hgp cao ciia cac nha quan ly, doi hoi kha nang chuyen mon cao va toan dien ciia kiem toan vien va lanh dao cong ty doi hoi dau tu lan ca ve chuyen mon, kinh nghiem va tien

v o n Moi cong ty khi da hinh thanh va ton tai luon luon co tiem nang lan thuc hien nhieu loai dich vu khac nhau trong khoang thai gian ngan va co sire canh tranh Ion tren thi truong

0 Viet Nam kc tir khi Nghj djnh 105 (30/03/2004) co hieu lire

va duac sira doi bo sung bang Nghi dinh 133/2005/ND-CP ngav 31/10/2005, doanh nghiep kiem toan dirge thanh lap va hoat dong theo

33

hinh thuc Cong ty hop danh cong ty trdch nhiem hint han, doanh

nghiep tu nhan va doanh nghiep theo Luat dau tu nuoc ngoai tai Vi$! Nam Nhung doanh nghiep kiem toan nay mang tinh chat doc lap

nhung phai tuan theo phap luat Viet Nam va chju su kiem tra giam sat cua cac co quan quan ly chuc nang Nha nuoc nhu mot doanh nghiep.Ket qua kiem toan cua kiem toan doc lap mang lai co d<? tin cay rat Ion voi nhieu doi tuong quan tam nhu chu doanh nghiep co quan quan ly Nha nuoc nha dau tu nguai lao dong, vi nhixng ly do sau:

- Nhung ngudi thuc hien kiem toan la nhung kiem toan vien doe lap phai dap ung duoc cac tieu chuan het sue chat che ve chuyen mon nghiep vu cung nhu cac chuan muc dao due nghe nghiep duac quy dinh theo luat phap cua moi nuoc va phai chju trach nhiem truac phap luat ve ket qua kiem toan cua minh

- Kiem toan vien doc lap luon phai dam bao tinh doc lap cua minh doi vai dan vj duac kiem toan

- Ket qua cua cuoc kiem toan noi bo duac phap luat bao ho co gia trj phap ly cao

Theo phap luat Viet Nam veu cau cua kiem toan vien la:

- Tuan thu phap luat, chuan muc kiem toan

- Chju trach nhiem truac phap luat ve hoat dong nghe nghiep va ket qua kiem toan

- Tuan thu dao due nghe nghiep kiem toan

- Bao dam tinh doc lap ve chuyen mon nghiep vu, lai ich va tinh trung thuc, dung phap luat khach quan cua hoat dong kiem toan doc lap Chang han, kiem toan vien khong duoc kiem toan trong nhung truong hop co quan he ve mat tai chinh vai dan vj duac kiem toan nhu gop von mua co phan hoac co bo me, vg chong, anh chj em ruot la thanh vien trong ban lanh dao hoac ke toan truong cua dan vi dugc kiem toan

- Bao mat cac thong tin ciia (ton vi duoc kiem toan, trir truong hop don vi duoc kiem toan dong y hoac phap luat co quy dinh khac.

1.5.2.3 Kiem toan noi bo (Interna! Audit)

Trong Cac chuan myc hanh nghe kiem toan noi bo, ban hanh thang 5 nam 1978, co djnh nghTa nhu sau: “Kiem toan noi bo la mot chuc nang tham dinh doc lap duoc thiet lap ben trong mot to chirc de xem xet va danh gia cac hoat dong cua to chuc do, voi tu cach la mot sir tro giup doi voi to chirc do”

Thuat ngu “noi bo” (Internal) la de chi ra rang, hoat dong kiem toan noi bo la cong viec do to chuc va nhan vien ciia to chirc tien hanh, khac voi cong viec do kiem toan vien doc lap hoac do doi tac khac thuc hien Vi vay, con co dinh nghTa khac ve kiem toan noi bo la loai kiem toan do cac kiem toan vien noi bo cua don vi tien hanh

Kiem toan noi bo ra dcri nham phuc vu yeu cau quan ly noi bo trong don vj Ban dau, kiem toan noi bo chinh la nguai tro giup cho chu so huu hoac nha quan ly cap cao khi ho muon biet lieu tai san cua cua don vj co duoc bao ve tot khong, cac quy tac, quy pham duoc tuan thii khong, so sach tai chinh co duoc ghi chep day du khong Day la loai hinh kiem toan truyen thong (Traditional Internal Audit).Ve sau, khi hoat dong tai cac don vj khong ngimg tang ve khoi luong va m uc

do phuc tap gay nhieu sue ep doi voi cap quan ly, kiem toan noi bo da

m o rong pham vi hoat dong ciia minh, khong con tap trung vao ke toan ma hucmg cac lTnh vuc kiem soat ke toan va tai chinh va con m a rong den cac lTnh vuc phi tai chinh Vi vay, day duoc coi la kiem toan noi bo hien tai (M odern Internal Audit)

Kiem toan noi bo dem lai rat nhieu loi ich cho to chirc, co the tang gia trj cho mot to chirc, nhu mot khang djnh cua IIA, Vien Kiem toan Noi bo: “Kiem toan noi bo la hoat dong danh gia va tu v in doc lap trong noi bo to chirc, duoc thiet ke nham cai tien va lam tang gia

trj cho cac hoat dong cua to chuc do Giup to chuc dat duoc cac muc tieu bang viec danh gia va cai tien mot each he thong va chuan tac tinh hieu luc cua quy trinh quan tri kiem soat va quan ly nii ro" Tuy nhien, bao cao cua kiem toan vien noi bo duoc doanh nghiep rat tin tuong nhung it gia trj phap ly nen chi mang tinh chat tu van.

Pham vi cua Kiem toan noi bo rat bien dong, tuy thuoc vao quy

mo co cau cung nhu yeu cau cua cac nha quan ly don vi Kiem toan noi bo thucrng hoat dong trong cac lTnh vuc sau:

- Kiem toan Bao cao tai chinh bao cao ket qua quan tri cua doanh nghiep va cua cac don vi thanh vien:

+ Kiem tra va xac nhan tinh kip thoi, day du, khach quan, tinh tin cay ciia Bao cao tai chinh bao cao ke toan quan tri trudc khi Giam doe ky duyet va cong bo

+ Kiem tra va danh gia cac Bao cao tai chinh, dua ra nhung kien nghi va tu van can thiet cho hoat dong san xuat kinh doanh nham dam bao su hop ly va hieu qua

- Kiem toan tuan thu:

+ Kiem tra tinh tuan thu cac quy dinh ve nguyen tac, che do tai chinh, ke toan, che do quan ly ciia Nha n uoc cua Hoi dong Quan tri Ban giam doc

+ Kiem tra tinh tuan thu nguyen tac quy trinh nghiep vu thu tuc quan ly ciia he thong Kiem soat noi bo

+ Kiem tra sir chap hanh cac nguyen tac, chinh sach cac chuan muc ke toan cua he thong ke toan

- Kiem toan hoat dong:

+ Kiem tra tinh tiet kiem va hieu qua ciia viec huy dong, phan phoi sir dung mot each tiet kiem cac nguon lire cua doanh nghiep

+ Kiem tra tinh hieu qua cua hoat dong san xuat, kinh doanh, phan phoi va su dung thu n h ap

Kiem toan noi bo co the duoc to chuc theo phong, ban, to va phai true thuoc bo phan co quyen lire cao nhat (Giam doc, Hoi dong quan tri) va phai doc lap tuong doi voi bo phan duoc kiem tra

Tren the giai, du khong co nhung tieu chuan nganh ve yeu cau trinh do nghe nghiep, nhung thong thuong cac kiem toan vien noi bo xuat than tir cac cong ty kiem toan doc lap, co bang cir nhan tai chinh, luat hay quan tri va chung chi Kiem toan vien Cong chung (CPA) hay chung chi Kiem toan noi bo (CIA)

Tai Viet Nam, co so phap ly cho viec to chirc va hoat dong cua kiem toan noi bo duoc chinh thuc thuc hien la Quyet dinh so 832 cua

Bo truong Bo Tai chinh ngay 28/10/1997 ban hanh Quy che kiem toan noi bo va tiep do la thong tu so 52 ngay 16/4/1998 Huong dan to chuc bo may kiem toan no bo tai doanh nghiep Nha nuoc Ngay 22/12/1998, Bo Tai chinh lai ban hanh tiep Thong tu 171 huong dan thuc hien kiem toan noi bo tai doanh nghiep N ha nuoc

1.6 KIEM TOAN VIEN VA CAC HIEP HOI NGHE NGHIEP 1.6.1 Kiem toan vien (Auditor)

Kiem toan vien la khai niem chung chi nhung nguai lam cong tac kiem toan cu the, co trinh do nghiep vu tuong xung vai cong viec

do Tai hau het cac quoc gia thong thuong deu doi hoi mot kiem toan vien phai co trinh do chuyen mon, mot pham chat dao dire nhat dinh, muon hanh nghe kiem toan, cac ung vien phai dat cac tieu chuan sau day:

- Duoc dao tao ve kiem toan o mot trinh do nhat dinh

- Da co kinh nghiem thuc tien ve kiem toan

- Trung tuyen mot ky thi quoc gia ve cac kien thuc ke toan, kiem toan va luat kinh doanh

37

- Tuy co the co sir khac biet, nhung thong thuong thi sau khi dat cac tieu chuan tren, cac ung vien se duoc cap chung chi quoc gia va dang ky hanh nghe tai m ot to chuc kiem toan Danh xung cua ho co

th i khac nhau tuy theo timg quoc gia.Chang han:

- C) My, Canada, Trung Quoc: Ke toan vien cong chung (Certifed Public Accountant - CPA)

- CJ Anh, Scotland: Giam dinh vien ke toan (Chartered Accountant - CA)

- CJ Phap la Chuyen vien ke toan (Expert Comptable - EC) Trong ca ly luan va thuc te cho thay khai niem kiem toan vien cung bao ham ca kiem toan vien nha nuoc, kiem toan vien doc lap va kiem toan vien noi bo

a Kiem toan vien noi bo

Kiem toan vien noi bo la nhung nguai lam nghe kiem toan khong chuyen nghiep, ho co the la nhung ke toan vien gioi, nhung nha quan

ly co kinh nghiem, nhung ky thuat vien co hieu biet ve nhung linh vuc

co lien quan den kiem toan dac biet la cac loai hinh cong nghe, cac quy trinh ky thuat, cac djnh m u c

Tuy nhien, nhung nguoi nay cung can co trinh do nghiep vu tuong xung, co the duoc dao tao qua truong lop (nhu dao tao kilm toan vien noi bo cua My IIA) Trong nhieu truong hop, kiem toan vien noi bo cung co the la kiem toan vien chuyen nghiep nhu nhung giam djnh vien trong he thong kiem toan o Tay Au, cac kiem soat vien chuyen nghiep trong doanh nghiep nha nuoc va cac don vi cong cong (co qui mo Ion) hoac cac chuyen gia duoc cac hoi dong quan tri sir dung trong uy ban kiem toan

b Kiem toan vien doc tap

Kiem toan vien doc lap la nhung nguoi hanh nghe kiem toan trong cac doanh nghiep kiem toan De tro thanh kiem toan vien hanh nghe, ho phai co day dii cac dieu kien hanh nghe nhu sau:

- Ve nghiep vu chuyen mon: phai co bang (chimg chi) ke toan vien cong chung

- Ve pham hanh: phai la nguoi khong co tien an, tien su

- Ve phap ly: phai dang ky hanh nghe (tai bo tu phap, 6 Viet Nam tai Bo tai chinh)

- Ve mat xa hoi: khong co chung loi ich khong co quan he ruot thit (thuong la ba doi) voi khach the kiem toan

Kiem toan vien doc lap thuong co hai chuc danh:

- Kiem toan vien thuong da tot nghiep dai hoc va sau bon nam

lam thu ky (hoac tro ly) kiem toan va tot nghiep ky thi tuyen kiem toan vien (quoc gia hoac quoc te) de lay bang (chung chi) kiem toan vien (CPA) Tren thuc te, phai co kha nang doc lap thuc hien cong viec kiem toan cu the, ho se thuc hien cac noi dung chi tiet cua chuong trinh kiem toan do kiem toan vien chinh phan cong

- Kiem toan vien chinh la nguoi da tirng qua kiem toan vien

(thuong tir 3 -5 nam ) va qua ky thi nang bac Ve chuyen m on ho phai

co kha nang to chuc m ot nhom kiem toan vien tien hanh nhung cong viec kiem toan co qui mo Ion, la nguoi duoc giao trach nhiem lap ke hoach kiem toan, true tiep dieu hanh cuoc kiem toan va soan thao bao cao kiem toan trinh cho cap tren xet duyet, kiem toan vien chinh co quyen lua chon tro ly trong mot cuoc kiem toan

Nhung kiem toan vien doc lap duoc hanh nghe trong mot to chuc (cong ty) hoac voi van phong tu, tuy dieu kien cu the do phap luat ciia tirng nuoc quy dinh Chirc nang, quyen han cu the ciia tirng nganh bac cung duoc quy dinh cu the tuy theo timg nuoc, song noi chung van co

su gan gui giua cac quoc gia va co moi quan he tuong ung voi cac chuc danh cua kiem toan vien nha nuoc

39