Kiem Toan Co Ban

8/2/2019 Kiem Toan Co Ban

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I HC THI NGUYNI HC KINH T V QUN TR KINH DOANH

ng ch bin: TS Trn nh TunTh.s Th Thy Phng

GIO TRNHKIM TON CN BN

Nh xut bn i hc Thi Nguyn, nm 2008


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CHNG 1

TNG QUAN V KIM TON

1.1. LCH SHNH THNH V PHT TRIN CA KIM TON

1.1.1. Trn th gii

Vi vai tr l mt cng c kim tra ti chnh, phc v yu cu qun l

kinh t , khi nim Kim ton (Audit) c ngun gc lch s hng ngn nm .

Tuy nhin, t nhng hnh thc s khai ban u cho n nay, hotng kim

ton tri qua mt qu trnh pht trin phc tp gn lin vi cc s kin lch s

trn th gii v lun c hon thin p ng c yu cu qun l kinh t

trong tng thi k.

Cc ti liu u tin lin quan n lnh vc kim ton c tm thy trong

th vin ca Cc Ngn kh Hong gia Anh. Cc ti liu ny cho thy hot ng

kim ton hnh thnh ngay t nhng nm 1130 - 1200.

T th k 15 tr v trc, hot ng kim ton ch gn lin vi vic ghi

chp cc nghip v lin quan n hot ng ca Nh nc. Hnh thc kim tonban u ch l vic giao cho hai ngi khc nhau cng ghi chp mt nghip v

kinh t. Ngi Ai Cp c i qun l ti chnh bng cch phn cng hai quan

chc thc hin vic ghi chp c lp cc ha n thu ca Nh nc. Nh nc

La M c i li quy nh vic kim tra cho gia cc quan chc thc hin

nhim v chi tiu ngn kh vi cc quan chc ph duyt chi t iu. Vo thi k

trung i, hot ng kim ton cc thi p lnc thc hin rng ri bi cckim tra vin c lp v bo co cho cc quan chc cao cp ca chnh quyn a

phng.

Cch mng cng nghip (1750 1850) l cht xc tc cho s pht trin

kinh t v i ti nc Anh, mt trong nhng c trng l s chuyn quyn

qun l ti sn t ngi s hu sang nhng nh qun l chuyn nghip. Do ,

giai on 1850 1905, ny sinh nhu cu rt ln v nhng ngi kim tra c lp pht hin nhng sai phm ca cc nh qun lv bo co nh k v kt qu


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cng vic ca h cho cc ch s hu ti sn. n nm 1984, nc Anh ban hnh

Lut Cng ty c phn - lut cng ty c phn u tin trn th gii, cng vi s

xut hin khi nim Kim ton vin. T y, hnh thc s khai v ngh nghip

kim ton bt u xut hin. Mc d k ton l mt cng c kim sot huhiu lc by gi bng vic s dng phng php ghi s kp nhng khng th

ngn c s hon thin ca kim ton v mi mt.

T nm 1905 1930, chc nng ca kim ton thay i mnh m

Anh v M. M, chc nng ca kim ton dn thay i t vic pht hin gian

ln v sai st n vic cung cp nhng bo co v mc trung thc ca cc

bo co ti chnh so vi thc trng ti chnh ca n v v i phng php kimton ch yu l tin hnh cc th nghim (testing). Tuy nhin, ti nc Anh,

mc tiu c bn ca kim ton vn l pht hin gian ln v sai st trong khi cc

th tc kim tra chi tit li chim phn ln. Mc d cc kim ton vin nhn ra

c vai tr ca h thng kim sot ni b nhng s hot ng ca n vn cha

c nhng nh hng ln n phm vi v thi gian ca mt cuc kim ton.

T nm 1929 n nm 1933, loi ngi phi chng kin s nghit ngca cuc i khng hong kinh t trn quy m ton th gii. Tm im l s

kin sp ca th trng chng khon ph Wall vo ngy 29-10-1929, cn gi

l ngy Th Ba en ti, mt trong nhng cuc sp c sc tn ph nng n

nht trong lch s nc M. S ph sn ca hng lot t chc ti chnh l du

hiu chng minh yu im ca k ton so vi yu cu qun l mi.

Nm 1934, y ban Chng khon quc gia Hoa K (SEC Security and

Exchange Commission) ban hnh Lut trao i Chng khon trong quy

nh cc bo co ti chnh phi c kim ton bi cc kim ton vin c lp

(Independent Public or Certified Accountant). Hc vin K ton vin Cng

chng Hoa K (American Institute of Certified Public Accountants AICPA)

cng cng b Chun mc v Bo co kim ton cc ti khon ca cng ty. Nm

1941, Hc vin Kim ton ni b (Institute of Internal Audit IIA) c thnh


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lp v n nm 1947 ban hnh mt vn bn nhm xc nh chc nng v

nhim v ca kim ton ni b.

T nm 1940 tr i, cc chuyn gia v kim ton chp nhn mc tiu

cbn ca kim ton l cung cp nhngnh gi v s trung thc ca cc boco ti chnh ch khng phi ch l vic pht hin ra cc gian ln v sai st nh

trc y. ng thi, c s thay i mnh m v phng php v ni dung kim

ton. Cc th nghim c s dng rng ri bn cnh vic kim tra chi tit c

p dng trong cc trng hp c bit. ng thi, vai tr ca h thng kim sot

ni b ngy cng th hin r nh l mt nhn t quan trng quyt nh bn cht,

thi gian v phm vi ca cc th tc kim ton.Thm na, cc phng phpthng k cng c s dng quyt nh phm vi ca cc th nghim, mc d

cha c p dng rng ri. Trong khong nhng nm 1972, thut ng ri ro

kim ton bt u c nhc n.

Hin nay trn th gii c hng chc vn cng ty kim ton ng k hot

ng v c cng nhn. Trong s , ni ln mt s cng ty tht s l cc i

gia hng u trong lnh vc kim ton, c mt hu ht tt c cc nc trn thgii. Vo khong thp nin 70 ca th k 20, ngi ta thng nhc n (Big

Eight) tm Cng ty gi v tr thng soi v lnh vc kim ton v t vn k ton.

n nm 1989, sau mt s cuc sp nhp gia cc cng ty trn cng vi l

scandal tai ting vo thng 6/2002, c bit n l s kin phanh phui lin

minh ma qui gia Tp on nng lng Enron v i mt trong tm i gia

cng ty kim ton Arthur Andersen, Big Eight chuyn thnh Big Four bao

gm cc cng ty: Deloitte & Touche, Ernst & Young, KPMG v

PricewaterhouseCoopers.

Trong l nh vc cng c ng, xut hin nhiu t chc kim ton ca

Chnh ph trong cc lnh vc qun i, hnh chnh v cc x nghip cng cng

t th k 18 ti cc nc chu u. Nm 1714, c, di thi vua Ph -

Friedrich Wilhelm I, sc lnh thnh lp p hng Thm k ti cao c ban hnh.

Cc kim ton vin thng c mi n d cc phin ton xt x vi t cch l


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ngi thu thp thng tin ch hon ton khng c quyn pht biu kin. Nm

1807, di thi Ho ng Napoleon I, ti Php, To Thm k (Cour des

comptes) cng c thnh lp. Cc kim ton vin thng c mi n

tham d cc cuc hp quan trng trong ni cc chnh ph vi mc ch la chntrong s nhiu i biu nhng ng vin xut sc cho vic o to kim ton

vin. Nm 1867, Nga, trong danh mc cc chc t c quan trng nht c hn

mt chng mc dnh m t v tr kim ton vin nhng ngi c hm v

trong lc lng qun i. Nm 1972, C quan Tng K ton Hoa K (General

Accounting Office GAO) cng b Chun mc Kim ton ti cao ( c

hon thin qua cc nm 1981, 1994). iu ny khng nh li ch ca kimton trong khu vc phi thng mi cng vi nhng quan im v phng php

mi nh gi hiu qu ca cc nghip v ny.

1.1.2. Vit Nam

Nu nh thut ng kim ton v hot ng ngh nghip kim ton

c bit n v pht trin t lu trn th gii th ti Vit Nam kim ton mi

c chp nhn t khi chuyni cch qun l t nn kinh t k hoch hosang nn kinh t th trng c nh hng ca nh nc. Trong c ch qun l

kinh t mi, Nh nc lnh o v qun l nn kinh t khng phi bng bin

php hnh chnh m bng php lut, bng bin php kinh t, bng n by v

cng c kinh t. Kinh t th trng cng i hi cc hot ng kinh t - ti chnh

phi din ra mt cch bnh ng, cng khai, minh bch. Hot ng kim ton

hnh thnh v pht trin tr thnh mt nhu cu tt yu i vi hot ng kinh

doanh v nng cao cht lng qun l ti chnh. Tha hng c nhng thnh

qu trong s pht trin ca ngnh ngh kim ton trn th gii, ngay t nhng

ngy u, c ba loi hnh kim ton: Kim ton c lp, Kim ton Nh nc

v Kim ton ni b u c ch hnh thnh v pht trinVit Nam.

- Kim ton c lp:

Ngy 13/5/1991, B Ti chnh k quyt nh thnh lp hai cng t y

Kim ton u tin: Cng ty Kim ton Vit Nam VACO (nay l cng ty


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Deloitte Vit Nam) v Cng ty dch v t vn ti chnh k ton v kim ton

Vit Nam AASC (nay l cng ty TNHH T vn ti chnh k ton v Kim

ton). S lng nhn vin ban u ch khong 15 ngi v hu nh cha c

chng ch kim ton vin l chng ch hnh ngh phi c theo quy nh. Hotng kim ton c lp cng ln u tinc lut ha bng vic Quy ch v

kim ton c lp trong nn kinh t quc dn c ban hnh km N 07/CP

ngy 29/1/1994.

Tri qua hn 16 nm pht trin, hot ng kim ton c lp nc ta

c s pht trin mnh m c mt lng v cht. Nhn thc v vai tr ca kim

ton c lp v v th ca kim ton ngy cng c khng nh trong nn kinht th trng Vit Nam. c bit, sau khi Chnh ph b an hnh Ngh nh

105/2004/N-CP ngy 30/3/2004 v Kim ton c lp (c sa i b sung

bng Ngh nh 133/2005/N-CP ngy 31/10/2005) to mt lung gi mi,

y nhanh qu trnh pht trin ca ngnh kim ton Vit Nam.

Theo thng k, n nm 2006, B Ti chnh cng nhn v cp chng

ch kim ton vin cho 1.234 ngi. Trong s ny, c 120 ngi c chng chkim ton vin quc t, chim 10% tng s kim ton vin c nc, 868 ngi

ang lm vic ti cc cng ty kim ton, cung cp 20 loi hnh nghip v chuyn

mn. n nay, c nc c khong 105 cng ty kim ton, trong c 6 cng

ty nh nc, 66 cng ty trch nhim hu hn, 4 cng ty 100% vn u t nc

ngoi, 12 cng ty c phn v 17 cng ty h p danh. Hin 11 cng ty c cc

hng kim ton quc t ln cng nhn l thnh vin.

- Kim ton Nh nc:

Kim ton Nh nc c chnh thc thnh lp bng vic Chnh ph ban

hnh Ngh nh s 70/CP ngy 11/07/1994. Lut Ngn sch nh nc c

Quc hi kha IX thng qua ngy 20/3/1996 cng quy nh: Kim ton Nh

nc l c quan thuc Chnh ph, thc hin vic kim ton, xc nh tnh ng

n, hp php ca cc s liu k ton, bo co quyt ton ca cc c quan Nh


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nc, cc n v c nhim v thu, chi Ngn sch Nh nc theo quy nh ca

Chnh ph.

Trong xu th pht trin v hi nhp ca t nc ngy cng mnh m, yu

cu i mi qun l kinh t - x hi t ra cho cc c quan qun l Nh ncphi c nhng thay i nhm thch ng c nhim v trong tng giai on c

th. Kim ton Nh nc cng khng ngoi l trong quy lut i mi tt yu

ny. V vy, ngy 20 thng 4 nm 2005, Lut Kim ton Nh nc c thng

qua ti k hp th 7, Quc hi kha IX (c hiu lc thi hnh t ngy

01/01/2006) nh du bc ngot quan trng trong vic xc lp a v php l

v nh hng pht trin, thc y hot ng ca kim ton Nh nc ln mttm cao mi. Theo quy nh ca Lut Kim ton Nh nc, v tr php l ca

Kim ton Nh nc l c quan chuyn mn v lnh vc kim tra ti chnh nh

nc do Quc hi thnh lp. Ngoi ra, phn ln cc quy nh v chc nng,

nhim v, quyn hn v iu kin Kim ton Nh nc bo m hot ng

u c xc lp mc v yu cu cao hn nhng quy nh trc y rt

nhiu.Nm 2006 l nm u tin thc hin Lut Kim ton Nh nc, trong

Kim ton nh nc trin khai thc hin 98 cuc kim ton theo k hoch,

ng thi trin khai b sung mt s cuc kim ton pht sinh theo cc tho

thun quc t theo ngh ca mt si s qun nc ngoi v ca B Ti

chnh. Kim ton nh nc cng tin hnh kim tra vic thc hin kin ngh

kim ton nm 2005 ti 24 tnh, thnh ph, b, ngnh, 13 tng cng ty v 6 d

n, chng tr nh mc tiu quc gia vi s n v trc thu c l 339 u mi.

Theo kt qu tng hp n ht thng 12/2006, qua hot ng kim ton pht

hin, x l v ti chnh tng s tin hn 11 nghn t ng, trong , kin ngh x

l tng thu, gim chi v x l ti chnh khc gn by nghn t ng; kin ngh x

l cc khon n ng Ngn sch nh nc (thu tin s dng t, thu) tng thm

hn bn nghn t ng. Tnh ring 59 bo co kim ton pht hnh, Kim

ton nh nc pht hin v kin ngh tng thu Ngn sch nh nc, ghi thu -


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ghi chi, a vo qun l qua ngn sch 5.027 t ng, vt xa so vi hn 4.000

t ng ca ton b bo co kim ton nm 2005.

Bn cnh vic hon thin h thng php lut lin quan n hot ng

kim ton, vic cng khai bo co kt qu kim ton Nh nc hng nm gpphn khng nh vai tr ca Kim ton Nh nc trong vic minh bch ha nn

ti chnh quc gia.

- Kim ton ni b:

Nu nh kim ton c lp c mt Vit Nam c hn 10 nm th

cho n nay khi nim kim ton ni b vn cn xa l vi nhiu nh qun l.

Hin nay khung php l cao nht cho hotng kim ton ni b l Lut Doanhnghip (c v mi). Cc doanh nghip nh nc c thm quy nh, hng d n

v kim ton ni b thng qua Quy ch kim ton ni b s 832 (28/10/1997).

1.2. BN CHT CA KIM TON

Nh cp, hot ng kim ton tuy xut hin t lu nhng

cch hiu v cch vn dng thut ng ny ngy cng c hon thin p

ng ngy cng tt hn yu cu qun l trong tng thi k. Trong qu trnh honthin , tn ti cc quan im khc nhau v kim ton.

Quan im ng nht kim ton vi kim ton Bo co ti chnh

Kim ton Bo co ti chnh l s kim tra v trnh by kin nhn

xt ca kim ton vin v tnh trung thc, hp l, tnh hp thc v hp php ca

cc bo co ti chnh.

Theo nh ngha ca Lin on k ton Quc t (International Federation

of Accountants - IFAC): Kim ton l vic cc kim ton vin c lp kim tra

v trnh by kin nhn xt v Bo co ti chnh.

Quan im ny xut hin l bi cc nc pht trin, i tng trc tip

v thng xuyn ca kim ton l cc bo co ti chnh . S ra i v hot ng

ca kim ton gn lin vi vic kim tra tnh trung thc v hp l ca cc thng

tin trn Bo co ti chnh nn c s ng nht kim ton vi k im ton Bo

co ti chnh.


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Theo cc chuyn gia k ton cng nh cc nh kinh doanh, nhng ngi

quan tm n thng tin ca mt n v hay ca mt thc th i hi ngy cng

nhiu loi thng tin khc nhau hn so vi cc thng tin c cung cp bi cc

Bo co ti chnh. Hn na, do tnh cnh tranh ngy cng khc lit gia cc nv kinh doanh vi nhau cng nh i hi ngy cng cao ca cc ch th qun l,

nn hot ng kim ton hng ti lin kt cc dch v kim ton i vi c

thng tin ti chnh v thng tin phi ti chnh cng nh cung cp cc dch v h

tr nhm nng cao hiu qu v hiu nng cng tc qun l.

Quan im ng nht kim ton vi kim tra k ton.

Quan im ny ph hp trong iu kin qun l cha pht trin, trong cch k hoch ho tp trung. l c ch m Nh nc thc hin chc nng

kim tra trc tip vi mi thnh phn kinh t x hi thng qua nhiu khu: lp

k hoch, thc hin k hoch, hon thnh k hoch v kim tra ti chnh thng

xuyn thng qua Gim st vin ca Nh nc t ti x nghip l k ton

trng, n vic xt duyt quyt ton v k c thanh tra cc v vic c th.

Tuy nhin, khi c ch thay i, cng tc qun l ngy cng tr nn phctp do c s a dng ho v hnh thc s hu: Nh nc, tp th, t nhn, a

phng ho cc loi hnh u t: Trc tip, gin tip, trong nc, nc ngoi.

S can thip trc tip ca Nh nc bng k hoch, kim tra trc tip khng

th thc hin c i vi cc thnh phn kinh t ngoi quc doanh. Do , tp

th nhng ngi quan tm n thng tin ti chnh lc ny tr nn a dng hn

m yu cu v thng tin ca nhng ngi s dng l phi trung thc, hp l v

sc thuyt phc. Do vy, kim tra k ton bt u bc l nhng hn ch v t

ra khng cn ph hp na. N khn g p ng c cc nhu cu kim tra ca

qun l bi:

- Gii hn v phm vi hot ng v tnh c lp v quyn li ca k ton

vin nn thng tin k ton khng to c nim tin cho nhng ngi quan tm.

- Khng phi tt c nhng thng tin ti chnh u c phn nh y

trn cc ti liu k ton.


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- Khng phi tt c nhng ngi quan tm ti thng tin ti chnh k ton

u hiu v k ton tng tn.

Chnh v nhng l do m cng tc kim tra cn c thc hin rng

ri, a dng, khch quan, trung thc, sc thuyt phc v to nim tin cho mi ngi quan tm. Vic tch kim ton ra khi nhng hot ng k ton v

hnh thnh mt khoa hc kim ton c lp l mt xu hng pht trin tt yu

ca lch s.

Quan im hini

1. Kim ton v thng tin(Information Audit):nh gi tnh trung thc

v hp php ca cc thng tin lm c s php l cho vic gii quyt cc miquan h v kinh t v to nim tin cho nhng ngi quan tm n ti liu k

ton.

V d: Kim ton Bo co ti chnh: Xc minh v by t kin v tnh

trung thc, hp l ca cc Bo co ti chnh, gip cho nhng ngi s dng

thng tin a ra quyt nh. Nh u t s da vo bo co kim ton quyt

nh mua hay khng mua c phiu ca cng ty c kim ton.2. Kim ton tnh quy tc tun th(Regularity Audit): nh gi tnh

hnh thc hin cc ch , th l, lut php ca n v kim tra trong qu trnh

hot ng.

V d: Kim ton Nh nc kim tra s tun th chnh sch, ch , lut

l ca Nh nc phc v mc tiu qun l kinh t v m i vi cc n v s

dng kinh ph Nh nc. Kim ton ni b kim tra tnh hu hiu ca h thng

k ton phc v cho qun tr ni b.

3. Kim ton hiu qu (Efficiency Audit): i tng trc tip l cc

yu t, cc ngun lc trong tng loi nghip v kinh doanh: mua bn, sn xut,

dch vKim tra hiu qu gip ch trc tip cho vic hoch nh chnh sch v

phng hng, gii php cho vic hon thin hoc ci t hot ng kinh doanh

ca n v c kim ton.


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Hiu qu: Quan h gia mt bn l cc sn phm dch v lm ra vi mt

bn l cc ngun lc to ra chng vi iu kin c kt qu ti a vi chi ph

u t v ngun lc ti thiu.

4. Kim ton hiu nng (Effectiveness Audit): nh gi nng lc, cngtc qun l ca n v kim ton. Hiu nng l kh nng hon thnh cc mc

tiu ca n v. i tng cn c bit quan tm khu vc cng cng ng thi

cng cn v c th ng dng i vi ton b doanh nghip hoc vi tng b

phn qun l ca mt n v kim ton.

Nh vy, cc quan nim khc nhau k trn khng hon ton i lp nhau

m phn nh qu trnh pht trin ca c thc tin v l lun kim ton. C tha ra quan im chung nht sau:

Kim ton l xc minh v by t kin v thc trng hot ng c n

c kim ton bng h thng phng php k thut ca kim ton chng t v

kim ton ngoi chng t do cc kim ton vin c trnh nghip v tng

xng thc hin trn c s h thng php l c hiu lc.

Trong :Chc nng: Chc nng c bn l xc minh, thuyt phc to nim tin

cho nhng ngi quan tm n nhng kt lun kim ton. Nhng kt lun ny

c th hng vo nhng mc tiu c th khc nhau: v tnh trung thc ca thng

tin, tnh quy tc, tnh hiu qu, hiu nng

Ch th: Hot ng kim ton c thc hin bi nhng ngi c trnh

nghip v chuyn su, tng xng vi lnh vc c kim ton.

Khch th:n v, thc th c kim ton.

Phng php: Kim ton c nhng phng php k thut ring. V d:

Phng php kim ton chng t: l vic kim ton cn i, i chiu lgic, i

chiu trc tip. Phng php kim ton ngoi chng t: l viciu tra, quan

st, kim k, thc nghim

i tng: Mi hot ng cn c kim tra, trc ht v ch yu l

thc trng hot ng ti chnh.


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Cn c thc hin: Tu thuc vo tng i tng kim ton, mc ch

ca cuc kim ton. Thng thng cc vn bn php quy v cc lnh vc khc

nhau, cng c th l cc quy nh ni b ca ngnh, ca a phng hay n v.

Bo co kt qu:Giai on cui cng ca qu trnh kim ton l bo cokim ton. Tu thuc vo loi hnh kim ton, cc bo co c th khc nhau v

bn cht, ni dung nhng trong mi trng hp, chng u phi thng tin cho

ngi c v mc tng quan v ph hp gia cc thng tin kim tra vi

cc chun mc xy dng. Cc ni dung ny sc lm r trong cc phn

tip theo.

1.3. CHC NNG CA KIM TON1.3.1. Chc nng xc minh

Chc nng xc minh nhm khng nh mc trung thc ca ti liu,

thng tin v tnh php l ca vic thc hin cc nghip v hay vic lp cc bo

co ti chnh.

Xc minh l chc nng c bn nht gn lin vi s ra i, tn ti v pht

trin ca hot ng kim ton. Thut ng kim ton c gc t La tinh bt ngunt vic kim tra c lp x hi ci La m vo th k 3 trc Cng nguyn.

Chc nng ny khng ngng pht trin v c th hin khc nhau tu

i tng ca kim ton l bo co ti chnh hay nghip v c th hoc ton b

ti liu k ton:

-i vi kim ton Bo co ti chnh: Chc nng ny xut pht t yu

cu v tnh trung thc ca bo co ti chnh ca rt nhiu s dng.

+ Ni dung ca xc minh: tnh trung thc ca cc con s; tnh hp php

ca cc biu mu phn nh tnh hnh ti chnh.

+ V hnh thc: Thi c i, nhng ngi kim tra c lp xc nhn v

nhng thng tin ti chnh bng ch chng thc hay xc thc, nhng ngy

nay chc nn g ny c th hin thng qua B o co kim ton theo mu

chun v thch ng vi tng tnh hung khc nhau (Chun mc kim ton Vit

Nam s 700): kin chp nhn ton b, kin chp nhn tng phn; kin t


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chi (hp ng kim ton khng thc hin do iu kin khch quan mang li);

kin tri ngc (khi cn c cc vn quan trng cha thng nht i vi Ban

gim c).

-i vi kim ton nghip v: L hot ng xem xt tnh hiu qu v hiu nngtrong hot ng ca mt n v. Tri qua lch s pht trin lu di. Lc u,

kim ton cc nghip v c gii hn hot ng ti chnh. Chc nng xc

minh c th c thc hin nh h thng ni kim hoc ngoi kim. Sn phm

ca hot ng ny l nhng bin bn nh bin bn kim tra, bin bn x l vi

phm, bin bn thanh tra cc nghip v c th, bin bn kim k Mi ti na

cui th k XX, Kim ton nghip v mi c mrng lnh vc hiu nngv hiu qu hot ng.

Tuy nhin, trong kim ton cn c s khc bit k vng (expectation

gap) gi kim ton v qun l, l khong cch gia mong mun pht hin ra

tt c cc gian ln v vi phm vi kh nng thc t ca t chc kim ton cng

nh quan h gia chi ph v hiu qu kim ton.

1.3.2. Chc nng by t kinChc nng by t kin l chc nng m rng ca kim ton v c th

hin r nt nht vo th k XX. Chc nng ny c hiu l cc kt lun v cht

lng thng tin, v t vn qua xc minh.

Cch thc th hin chc nng by t kin c s khc bit gia cc

khch th kim ton v gia cc nc c iu kin kinh t x hi khc nhau,

c s php l khc nhau. C th:

- khu vc cng cng: Cc x nghip cng, cc n v s nghip, cc c

nhn thhng Ngn sch Nh ncu t di s kim sot ca Kim ton

Nh nc. Chc nng by t kin v php l v t vn kim ton li rt khc nhau,

hai m c:

Mc cao: cc nc Ty u, chc nng by t kin gn lin vi vic

kim tra nhm xc minh tnh trung thc ca cc hot ng vi vic x l cc sai

phm bng vic a ra vic xt x, mnh lnh, iu chnh, quyt nh chnh n


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hoc quyn phn quyt nh cc quan to. V d nh To Thm K Cng ho

Php.

Mc thp: ( cc nc Bc M, Chu - Thi Bnh Dng), chc nng

by t kin li c thc hin bng phng thc t vn: o l vica racc li khuyn, khuyn ngh cho cc n v kim ton hoc cc c quan c thm

quyn gii quyt. Hot ng t vn trc ht v ch yu trong lnh vc ngun

thu v s dng cng qu.

- khu vc t nhn: chc nng ny c thc hin qua phng thc t

vn, di hnh thc cc li khuyn hoc cc n. Nu kt qu xc minh v

tin cy ca thng tin di dng bo co kim ton th sn phm ca by t kin dng t vn l Th qun l.

Ngoi chc nng t vn cho qun tr doanh nghip, ngy nay cc cng ty

kim ton chuyn nghip coi pht trin chc nng t vn trong nhiu lnh vc,

c bit trong lnh vc ti chnh nh t vn v u t, t vn v thu

1.4. KHCH TH KIM TON

i tng ca kim ton c th hin trong mt n v c th (mt cquan, mt t chc, doanh nghip). n v c th trong quan h vi ch th

kim ton c gi l khch th kim ton. Cc loi hnh kim ton c phn

chia theo quan h vi php quy hoc theo quan h vi ch th kim ton.

1.4.1.Theo quan h vi php quy

Cch phn loi ny da trn s iu chnh ca cc quy phm php lut

hin hnh i vi khch th c a kim ton. T , c hai loi khch th l:

khch th bt buc v khch th t nguyn.

+ Khch th bt buc: l nhng n v, t chc, c quan c cc vn

bn php quy ca Nh nc quy nh phi c kim ton hng nm. D mun

hay khng cc khch th ny cng vn phi kim ton.

Theo N105/2004/N-CP ngy 30-3-2004, Bo co ti chnh hng nm

ca nhng t chc sau bt buc phi c doanh nghip kim ton c lp kim

ton:


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Doanh nghip c vn u t nc ngoi

T chc c hot ng tn dng, ngn hng v Qu h tr pht trin

T chc ti chnh v doanh nghip kinh doanh bo him

Cng ty c phn, cng ty TNHH c tham gia nim yt v kinh doanh trnth trng chng khon.

Doanh nghip Nh nc.

+ Khch th t nguyn: Khng bt buc phi kim ton m do bn thn

n v c nhu cu v t nguyn mi kim ton. Chng hn, doanh nghip c th

tho thun vi cng ty kim ton mi h v kim ton bo co ti chnh ca

mnh.1.4.2. Phn loi trong quan h vi ch th kim ton

a. Kim ton Nh nc: Lut Kim ton Nh nc ban hnh hnh ngy

14/6/2005 quy nh cc n v c kim ton l:

1. B, c quan ngang b, c quan thuc Chnh ph v c quan khch

trung ng.

2. C quan c giao nhim v thu,chi ngn sch nh nc cc cp.3. Hi ng nh n dn, U ban nhn dn cc cp, c quan khc a

phng.

4. n v thuc lc lng v trang nhn dn.

5. n v qun l qu d tr ca Nh nc, qu d tr ca cc ngnh, cc

cp, qu ti chnh khc ca Nh nc.

6. T chc chnh tr, t chc chnh tr - x hi, t chc chnh tr - x hi -

ngh nghip, t chc x hi - ngh nghip c s dng kinh ph ngn sch nh

nc.

7. n v s nghip c ngn sch nh nc bo m mt phn hoc

ton b kinh ph.

8. T chc qun l ti sn quc gia.


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9. Ban Qun l d n u t c ngun kinh ph ngn sch nh nc hoc

c ngun gc t ngn sch nh nc.

10. Hi, lin hip hi, tng hi v cc t chc khc c ngn sch nh

nc h tr mt phn kinh ph hot ng.

11. Doanh nghip nh nc.

b. Kim ton c lp: Kim ton c lp c khch th rt a dng, gm tt c

cc doanh nghip, c nhn c nhu cu kim ton nh cc doanh nghip t nhn,

cc hp tc x, cng ty c phn, k c cc khch th ca Kim ton Nh nc

khi c nhu cu hoc khi c quan qun l cp trn hoc c quan thu hoc c

quan Nh nc yu cu. (Theo thng t 22-TC/CKT ngy 19-3-1994).

c. Kim ton ni b: Khch th l cc b phn cu thnh, c c hot ng,

chng trnh, d n c th v cc c nhn trong n v.

1.5. CC LOI KIM TON

Kim ton c th c phn loi theo nhiu tiu ch khc nhau. Trong ,

ph bin l phn loi theo hai tiu ch: theo i tng kim ton v theo ch th

kim ton.- Nu phn loi theo i tng, c chia thnh: Kim ton ti chnh,

kim ton tun th, kim ton hot ng.

- Nu phn loi theo ch th kim ton, c chia thnh: Kim ton Nh

nc, kim ton c lp v kim ton ni b.

1.5.1. Phn loi theo i tng kim ton

a. Kim ton ti chnh (Financial audit)L s kim tra v trnh by kin nhn xt v nhng Bn khai ti chnh

ca mt n v. Trong , bn khai ti chnh gm:

+ Bo co ti chnh: L h thng bo co c lp theo chun mc v

ch k ton hin hnh.

+Bng k khai ti chnh c tnh php l khc: Bng k khai ti sn c

nhn, bng k khai ti sn c bit.


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Mc tiu ca kim ton ti chnh nhm xc nh tnh trung thc, hp l v

hp php ca cc bng khai ti chnh.

+ Tnh trung thc : Thng tin ti chnh v ti liu k ton phn nh ng

s tht ni dung, bn cht v gi tr ca nghip v kinh t pht sinh.+ Tnh hp l : Thng tin ti chnh v ti liu k ton c phn nh trung

thc, cn thit v ph hp v khng gian, thi gian v s kin c nhiu ngi tha

nhn.

+ Tnh hp php: Bo co ti chnh c ph hp vi cc nguyn tc, chun

mc k ton v cc yu cu ca php lut hay khng

Loi hnh kim ton ny s dng tng i bi bn cc phng php cakim ton, bao gm:

+ Phng php chng t: Kim ton cn i; kim i chiu trc tip;

i chiu lgic

+ Phng php kim ton ngo i chng t: Kim k, iu tra, thc

nghim.

b. Kim ton hot ng (Performance Audit)Kim ton hot ng l loi hnh kim ton mi c pht trin trn th

gii trong thi gian gn y. S pht trin ny c bt u t nhng nm 70

ca th k XX khu vc cng v sau lan sang khu vc t nhn. Ban u,

kim ton nghip v ra i nhm p ng s i hi nhng thng tin v tnh

hiu qu v hu hiu ca cc khon chi tiu cng qu ti cc nc M, Canada

v mt vi nc chu u nh Thy in, c.

n nay, cha c nh ngha thng nht v kim ton hot ng, c th

a ra mt vi khi nim v kim ton hot ng nh sau:

- i vi khu vc cng, C quan kim ton nh nc M (The United

States General Accounting Office) cho rng: Kim ton hot ng bao gm

kim ton tnh kinh t, tnh hiu qu v kim ton chng trnh.Trong :

+ Kim ton tnh kinh t v tnh hiu qu bao gm vic xc nh: (1) n

v c c ngun lc (nhn vin, ti sn, v khng gian), bo v v s dng


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chng c tnh kinh t v hiu qu khng , (2) Nguyn nhn ca nhng hot ng

thiu hiu qu v khng c tnh kinh t, v (3) n v c tun th theo php lut

v cc quy nh lin quan n nhng vn v tnh kinh t v s hiu qa

khng.+ Kim ton chng trnh bao gm vic xc nh: Mc hon thnh

theo kt qu mong mun hoc li ch do cc c quan lp php hay n v c

thm quyn ra; S hu hiu ca cc t chc, cc chng trnh, cc hot ng

hoc chc nng, v n v c tun th lut php hoc cc quy nh c lin quan

n chng trnh hay khng?

- i vi khu vc t nhn, Hip hi kim ton vin ni b (IIA) nhngha v kim ton hot ng nh sau :

Kim ton hot ng l mt qu trnh nh gi c h thng v s hu

hiu, tnh hiu qu, v tnh kinh t ca cc hot ng di s kim sot ca nh

qun l v bo co cho cc c nhn thch hp v kt qu ca vic nh gi,

ngthi a ra nhng kin ngh ci tin

Nh vy, ni dung ca cc khi nim ny tp trung trnh by ba khacnh l tnh kinh t (Economy), tnh hiu qu (Efficiency) v s hu hiu

(Effectiveness). Do , c th xem y l nhng tiu chun quan trng dng

xem xt kt qu ca hot ng c kim ton. V vy, ngi ta cn gi loi

kim ton ny bng thut ng n gin l kim ton 3E. S xut hin loi hnh

kim ton hot ng m rng phm vi, quy m, chc nng, nhim v t ch

ch kim tra v xc nhn nhng thng tin ti chnh sang kim tra, phn tch hot

ng kinh t v nh gi vic qun l, hot ng kinh t mt cch ton din.

i tng ca kim ton hot ng l cc hot ng bt c lnh vc

no, khng gii hn lnh vc ti chnh k ton, chng hn nh mt phng n

sn xut kinh doanh, mt quy trnh cng ngh, mt c cu t chc Kt qu

kim ton hot ng gp phn khng nh vo vic nng cao hiu qu s dng

cc ngun lc, ra phng n ci tin, gp phn bo v ti sn v bm m

tin cy ca thng tin.


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c. Kim ton tun th (Compliance Audit)

Kim ton tun th cng l s m rng ca kim ton t hnh thc ban

u l kim ton ti chnh. Kim ton tun th c hiu l mt loi hnh kim

ton nhm nh gi tnh hnh thc hin v tun th php lut v nhng quy nhca cc cp c thm quyn trong qu trnh hot ng ca n v c kim ton.

Kim ton tun th c th c t chc thnh mt cuc kim ton c

lp hoc c th c gn lin vi mt trong hai cuc kim ton nu trn hoc kt

hp c ba hnh thc kim ton.

Vi t cch l phng thc ch yu nh gi tin cy ca h thng

kim sot ni b ca n v; Kim ton tun th l c s quan trng xc nhm hnh cuc kim ton (trng yu, ri ro, ni dung, phm vi, phng php,

kim ton) ph hp vi mc tiu ca cuc kim ton.

Kim ton tun th nhm nh gi s tun th php lut v cc quy nh

trong qu trnh hot ng ca n v; thng qua nh gi tnh hp php ca

cc thng tin, tnh tun th cc quy trnh, cc nguyn tc, th tc trong cc hot

ng ca n v; cng l mt trong nhng mc tiu quan trng ca cuc kimton bo co ti chnh hoc cuc kim ton hot ng; mt khc, chnh trn c

s mi thc hin c mc tiu nh gi khch quan vic s dng cc ngun

lc ti chnh v ti sn ti n v.

i tng ca kim ton tun th c th c xt theo hai kha cnh:

phm vi php l v quy trnh thc hin.

- Theo phm vi php l, lut php v cc quy nh c th tn ti v tc

ng n cc hot ng ca n v di ba hnh thc:

+ Cc quy phm php lut c tc ng trc tip n cc hot ng ca

n v.

+ Cc quy nh ca cc cp c thm quyn hng dn vn dng php lut

ph hp vi cc c im ca lnh vc, ngnh hot ng ca n v.

+ Nhng nguyn tc, quy ch, th tc do th trng n v quy nh

(khng tri vi php lut v cc quy nh)


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- Theo kha cnh quy trnh thc hin php lut v cc quy nh ti n v,

i tng ca Kim ton tun th bao gm nhng yu t ch yu:

+ Quy trnh xy dng v iu hnh h thng kim sot ni b ca n v.

+ Vic t chc thc hin cc quy trnh, chun mc trong cng tc ghichp, hch ton cc ti liu, s liu, thng tin v cc hot ng ca n v. y

l cc yu t lin quan n tin cy ca nhng thng tin c bn phc v cho

mi hot ng kim ton.

+ Cc quy trnh, nguyn tc, th tctrong cc hot ng ca n v bao

gm cc hot ng ti chnh v phi ti chnh.

Nh vy, ni dung ca Kim ton tun th bao gm nhng mt ch yunh sau:

- nh gi tnh tun th cc nguyn tc xy dng v quy trnh t chc

hot ng ca h thng kim sot n b. y l ni dung c bn ca Kim ton

tun th bt k n nm trong loi hnh kim ton no.

- nh gi tnh tun th cc nguyn tc, quy trnh, th tc hch ton k

ton, thng k v ghi chp cc thng tin, ti liu khc. Ty tng cuc kim tonm ni dung Kim ton tun th ny c phm vi khc nhau.

- nh gi tnh tun th cc nguyn tc, quy trnh, th tc trong cc hot

ng nghip v phi ti chnh i vi loi hnh cuc kim ton hot ng.

T cc ni dung trn, c th thy rng rt kh c th phn tch mt

cch rch ri cc i tng, phm vi kim ton tun th vi cc hot ng kim

ton khc. Do vy, trong thc tin, t chc quy trnh kim ton thng kt hp

gia Kim ton tun th vi cc hot ng kim ton khc trong mt cuc kim

ton.

1.5.2. Phn loi theo ch th kim ton

1.5.2.1. Kim ton Nh nc

a. Khi nim, nhim v v nguyn tc hot ng ca Kim ton Nh nc

Kim ton Nh nc l h thng b my chuyn mn ca Nh nc bao

gm nhng cng chc Nh nc thc hin vic kim tra ti chnh cng v ti


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sn cng. Kim ton Nh nc l cng c kim tra ti chnh cng cao nht ca

mi nc. Do vy, Kim ton Nh nc cn c gi l c quan kim ton ti

cao (Supreme Audit Institution).

Lch s hnh thnh v pht trin Kim ton Nh nc ca nhiu nc chothy Kim ton Nh nc c thnh lp t rt sm, m nhn nhng chc

nng, nhim v rt quan trng v khng th thiu vi Nh nc nhm kim sot,

qun l vic s dng cc ngun lc ti chnh cng. D c t chc theo m

hnh no hoc c thnh lp sm hay mun th bt c c quan Kim ton Nh

nc no cng c a v php l cao v hot ng theo nguyn tc c lp. Kim

ton Nh nc c nhim v tin hnh cc cuc kim ton sau:+ Kim ton tun th: Xem xt vic chp hnh cc chnh sch, lut l v

ch ca Nh nc ti cc n v c s dng kinh ph Nh nc.

+ Kim ton hot ng: nh gi tnh hiu qu v hiu nng trong hot

ng ca cc n v ni trn.

Tuy nhin, tu theo a v php l m Kim ton Nh nc cc nc

khc nhau c s khc bit nht nh v nh im v c th. Ly v d mt s ncsau:

+ c: Kim ton Nh nc Lin bang kim tra cc quyt ton cng

nh tnh tun th v tnh kinh t ca cng tc qun l Ngn sch Lin bang. Bo

co v t vn rt ra t kt qu kim ton cho Quc hi Lin bang, cho Chnh

ph v hi ng Lin bang.

+ Anh: Vn phng Kim ton quc gia (National Audit Office) kim

ton Bo co ti chnh v hiu qu hot ng i vi tt c cc c quan B,

ngnh nhn Ngn sch Nh nc thuc Chnh ph v cc Doanh nghip Nh

nc. Bo co kt qu Kim ton cho U ban thuc Quc hi. Tt c cc bo

co ca Vn phng Kim ton Quc gia sau khi gi ln Quc hi phi c trch

nhim cng khai ho.


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+ Nga: Kim ton Nh ncxc nh tnh hiu qu v tnh thit thc

ca vic chi tiu cc qu Nh nc hoc vic s dng ti sn ca Lin bang. Bo

co hng qu cho Quc hi v tnh hnh thc hin Ngn sch Lin bang.

+ M: Vn phng Tng k ton ( GAO: General Accounting Office)c thnh lp theo Lut Ngn sch v K ton nm 1921 v thc hin chc

nng kim ton cho Quc hi. Thc hin kim ton cc phng ban, cc vn

phng i din, cc chng trnh ca chnh ph Lin bang xc nh xem

thng tin ti chnh ca cc t chc Chnh ph c trnh by y , hp l trc

khi trnh Quc hi, hoc cc quy nh ca php lut c c tun th khng, cc

chng trnh c c thc hin mt cch kinh t v hiu qu khng , c t ktqu nh mong mun khng?

+ Cng Ho Php : C quan Kim ton Nh Nc l To thm k

(thnh lp t 1807) c quyn v ngha v kim tra ti khon v s sch k ton

ca b my chnh quyn trung ng (tr ti khon ca Tng thng, Quc hi,

Thng vin v U ban T php), cc cng s v cc x nghip cng, cc t

chc x hi. To Thm k c quyn xt x nh mt quan to.Quyn hn ca c quan Kim ton Nh nc tu thuc vo tng quc gia

khc nhau. Chng hn, To thm k Php c Napoleon nht thnh lp t

1807 nhng mi n nm 1976 mi c giao nhim v kim ton b my

chnh quyn trung ng v cc n v cng. To Thm K c quyn xt x nh

mt quan to. Vn phng Tng k ton trng Australia thnh lp t nm

1978 tc bit hn vi Chnh ph c quyn bo co v bt k ngi (hay t chc)

no c nhn kinh ph ca Chnh ph.

i tng ca Kim ton Nh nc hu ht cc nc u xc nh l tt

c cc c quan, t chc c qun l v s dng cc ngun lc ti chnh Nh nc

v ti sn cng. Nguyn tc c bn trong hot ng ca Kim ton Nh nc l

c lp, khch quan, ch tun theo php lut.

b. T chc b my kim ton Nh nc


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Mi quc gia c quy nh khc nhau v m hnh t chc cng nh quan

h trch nhim v v tr ca Kim ton Nh nc trong h thng cc c quan

quyn lc Nh nc. Tuy nhin, c th gp thnh 3 m hnh chnh nh sau:

-c lp vi cquan lp php v hnh php

Ghi ch:

Lin h trong t chc

Quan h t hng kim ton

Quan h kim ton

S 01

M hnh nyc ng dng hu ht cc nc c nn kim ton ph t

trin c nh nc php quyn c xy dng c n np. Nh kim ton pht

huy c y tnh c lp trong vic thc hin cc chc nng ca mnh. V

d: Kim ton nh nc Cng ho lin bang c, c quan kim ton nh nc

Lin bang cng nh ca cc Bang do Quc hi lin bang hoc Bang lp ra,

nhng c v tr c lp vi c quan lp php, hnh php v t php. Kim ton

: Kim ton nh nc t chc c lp vi Quc hi v Chnh ph

B MY NH NC

KIM TONNH NC

QUCHI

CHNHPH

TO N

CC BAN CA QUC HI

CC B CACHNH PH

B nhimDuyt ngn

sch gim st

Ban hnh lut


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Nh nc do Quc hi lp ra nhng khng ph thuc vo Quc hi, Quc hi

khng c quyn ra lnh cho kim ton, nhng c th yu cu kim ton tin

hnh kim tra c quan nh nc no nu xt thy cn thit. Do c v tr khch

quan trong vic kim tra, gim st cc n v s dng ngun ngn sch nh nccp To thm k ca Cng ho Php cng l b my kim ton nh nc

c t chcc lp.

- Trc thuc c quan lp php (Quc hi)

S 02

M hnh trn l m hnh kim ton nh nc Canada. M vn phng

k ton trng ca Hoa K (General Accounting Office GAO) thnh lp nm

. T chc kim ton nh nc Canada

TON QUYN

Quc hi Th tng Ta n ti caoCanada

Ta n Lin bangCanada

Vn phngTh tng

Vn phng hingc mt

Ni cc

H vinThng vin

Cquan Kimton quc gia

y banK ton

Nh nc

Cc y ban,trng ban

Ban b thHi tho

Lin chnh ph

Cc t chc,ban, ngnhNh nc

Ch tch BanNgn qu

Cc cng tytrong cc

ngnhthen cht

Cc b trng


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1921, l mt c quan trung lp thuc h thng lp php ca Lin bang v thc

hin chc nng kim ton cho Quc hi. Vi m hnh ny, kim ton nh nc

tr gip c lc cho nh nc khng ch kim tra thc hin php lut m c

trong vic son tho v xy dng cc sc lut c th.- Trc thuc c quan hnh php (Chnh ph)

Chng hn, Trung Quc, kim ton nh nc c t chc thnh c

quan hnh chnh nh mt B, song c quyn kim ton cc B khc ca Chnh

ph (k c b ti chnh); Kim ton nh ncc t chc nh mt c quan

chuyn mn bn cnh Ni cc ( Nht Bn, Innxia). M hnh ny gip chnh

ph iu hnh nhanh nhy qu trnh thc hin ngn sch v cc hot ng khc.Nhn chung, phn ln c quan kim ton Nh nc ca cc nc trn th

gii c t v tr tch bit khi c quan hnh php, nhng d cn mun t

Kim ton Nh nc trong c quan hnh php th tt c cc c quan ny theo

cc mc khc nhau u c php lut cng nhn quyn c lp ca mnh

i vi c quan hnh php.

Ti Vit Nam, ngy 14 thng 6 nm 2005, Quc hi nc Cng ho xhi ch ngha Vit Nam ban hnh Lut Kim ton Nh nc, quy nh r a

v php l, chc nng, nhim v, quyn hn, b my t chc ca Kim ton nh

nc.

Kim ton Nh nc l c quan chuyn mn v lnh vc kim tra ti

chnh nh nc do Quc hi thnh lp, hot ng c lp v ch tun theo php

lut.

Kim ton Nh nc c chc nng kim ton bo co ti chnh, kim ton

tun th v kim ton hot ng i vi c quan, t chc qun l, s dng ngn

sch, tin v ti sn nh nc.

Kim ton Nh nc c t chc v qun l tp trung thng nht gm

b my iu hnh, Kim ton Nh nc chuyn ngnh, Kim ton Nh nc

khu vc v cc n v s nghip. Trong , Kim ton Nh nc chuyn ngn h

l n v thc hin kim ton theo chuyn ngnh i vi cc c quan t chc


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trung ng; Kim ton Nh nc khu vc l n v trc thuc Kim ton Nh

nc, thc hin kim ton i vi c quan, t chc a phng trn a bn

khu vc v cc nhim v kim ton khc theo s phn cng ca Tng kim ton

Nh nc. Kim ton nh nc khu vc c t cch php nhn, c con du, tikhon v tr s ring

U ban thng v Quc hi quy nh c th c cu t chc ca Kim ton

nh nc. Tng kim ton Nh nc qu y nh c th chc nng, nhim v,

quyn hn v c cu t chc ca cc n v trc thuc Kim ton Nh nc.

1.5.2.2. Kim ton c lp (Independent Audit)

Kim ton c lp l loi kim ton do cc kim ton vin c lp thuccc t chc kim ton chuyn nghip tin hnh. Ngoi ra, Kim ton c lp cn

c nh ngha l vic kim tra v xc nhn ca kim ton vin v doanh

nghip kim ton v tnh trung thc v hp l ca cc ti liu, s liu k ton v

bo co ti chnh ca cc doanh nghip, t chc (n v c kim ton) khi c

yu cu ca cc n v ny (Ngh nh 105/2004/N-CP ngy 30/3/2004 v

Kim ton c lp)Nh vy, Kim ton c lp l mt loi hnh dch v c thc hin trn

c s t nguyn v theo tho thun ca t chc kim ton vi cc n v c

kim ton.

Kim ton c lp thng tin hnh cc hot ng sau:

- Kim ton Bo co ti chnh: y lnh vc ch yu v l mng chnh ca

kim ton c lp, chim ti 45 65% t ng doanh s ca cc cng ty ln v va.

- Kim ton tun th

- Kim ton hot ng

- Kim ton ni b

- Dch v t vn ti chnh, t vn thu, t vn qun l, dch v k ton,

dch v nh gi ti sn,

Kim ton c lp c t chc di dng cc cng ty Kim ton v Vn

phng Kim ton t.


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Vn phng kim ton t : c hnh thnh bi mt hoc vi kim ton

vin c lp (k ton vin cng chng) kinh doanh dch v kim ton v cc

dch v khc lin quan. Tt nhin, cc vn phng t ny c thnh lp theo cc

qui nh chung cho cc vn phng t. ng thi, ngi lp vn phng phi cbng (chng ch) kim ton vin c lp v c cc iu kin hnh ngh khc.

M hnh ny c pht trin rt ph bin Cng ho Php (2500 vn phng) v

cc nc Ty u. Ngay M cng c ti 95% cng ty nh t 1 -25 ngi,

Trung Quc c ti 600 vn phng kim ton nh (3-5 ngi).

Cc vn phng t (k c cng ty nh) c t chc theo phng thc trc

tuyn v loi hnh tp trung.u vit c bn ca loi hnh ny l pht huy tnh nng ng cao ca b

my kim ton, rt thch ng vi nhu cu kim ton v t vn ca cc doanh

nghip va v nh cng nh nhu cu i l thu (thu nhp) cho nh nc.

Tuy nhin, m hnh ny, cc vn phng ch thc hin gii hn cc dch

v v sc cnh tranh ca mi t chc kim ton cng hn ch. Bn cnh , s

hp tc, t bi dng kinh nghim nghip v gia cc kim ton vin cng hnch. Do , khi thnh lp vn phng, kim ton vin c lp phi c nng lc

kh ton din v c trnh chuyn mn vng. n khi s lng cc vn phng

v cng ty nh nhiu i hi phi tng cng hot ng ca Hip hi kim ton

vin c lp.

Cng ty kim ton (qui m ln) l b my t chc kim ton c lp vi

s lng ln cc kim ton vin c lp (hng chc ngn kim ton vin trong

mt cng ty), y l nhng cng ty quc gia hoc quc t.

Cc cng ty ny thng thc hin nhiu loi dch v trn a bn rng ln

(c th hng trm dch v c th). Do c t chc theo loi hnh phn tn va

iu hnh theo phng thc chc nng hoc kt hp. C th mi cng ty thng

c nhiu vn phng b tr nhiu vng trong mt nc (cng ty quc gia) hay

nhiu vn phng nhiu nc khc nhau (cng ty quc t). Cc cng ty (c

bit l cc cng ty kim ton quc t, tng vn phng c th hoc vn phng


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khu vc) c th c quyn t ch nh mt cng ty con v c th c hch ton

c lp. Mi vn phng ring hoc vn phng khu vc cng kinh doanh nhiu

loi dch v v c th c t chc thnh cc b phn chc nng ring bit.

Do qui m ln phn tn v c cu t chc phc t p nn cc cng ty lni hi trnh t chc, phi hp cao ca cc nh qun l, i hi kh nng

chuyn mn cao v ton din ca kim ton vin v lnh o cng ty, i hi

u t ln c v chuyn mn, kinh nghim v tin vn Mi cng ty khi

hnh thnh v tn ti, lun lun c tim nng ln, thc hin nhiu loi dch v

khc nhau trong khong thi gian ngn v c sc cnh tranh ln trn th trng.

Vit Nam, k t khi Nghnh 105 (30/03/2004) c hiu lc v csa i b sung bng Ngh nh 133/2005/N-CP ngy 31/10/2005, doanh

nghip kim ton c thnh lp v hot ng theo hnh thc: Cng ty hp

danh, cng ty trch nhim hu hn, doanh nghip tnhn v doanh nghip theo

Lut u t nc ngoi ti Vit Nam. Nhng doanh nghip kim ton ny mang

tnh cht c lp nhng phi tun theo php lut Vit Nam v chu s kim tra

gim st ca cc c quan qun l chc nng Nh ncnh mt doanh nghip.Kt qu kim ton ca kim ton c lp mang li c tin cy rt ln

vi nhiu i tng quan tm nh ch doanh nghip, c quan qun l Nh nc,

nh u t, ngi lao ng, v nhng l do sau:

- Nhng ngi thc hin kim ton l nhng kim ton vin c lp phi

p ng c cc tiu chun ht sc cht ch v chuyn mn nghip v cng

nh cc chun mc o c ngh nghip c quy nh theo lut php ca mi

nc v phi chu trch nhim trc php lut v kt qu kim ton ca mnh.

- Kim ton vin c lp lun phi m bo tnh c lp ca mnh i vi

n v c kim ton.

- Kt qu ca cuc kim ton ni b c php lut bo h, c gi tr

php l cao.

Theo php lut Vit Nam, yu cu ca kim ton vin l:

- Tun th php lut, chun mc kim ton


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- Chu trch nhim trc php lut v hot ng ngh nghip v kt qu

kim ton

- Tun tho c ngh nghip kim ton

- Bo m tnh c lp v chuyn mn, nghip v, li ch v tnh trungthc, ng php lut, khch quan ca hot ng kim ton c lp. Chng hn,

kim ton vin khng c kim ton trong nhng trng hp c quan h v

mt ti chnh vi n v c kim ton nh gp vn, mua c phn hoc c b

m, v chng, anh ch em rut l th nh vin trong ban lnho hoc k ton

trng ca n v c kim ton.

- Bo mt cc thng tin ca n v c kim ton, tr trng hp n vc kim ton ng hoc php lut c quy nh khc.

1.4.2.3. Kim ton ni b (Internal Audit)

Trong Cc chun mc hnh ngh kim ton ni b, ban hnh thng 5 nm

1978, c nh ngha nh sau: Kim ton ni b l mt chc nng thm nh

c lp c thit lp bn trong mt t chc xem xt v nh gi cc hot

ng ca t chc , vi t cch l mt s tr gip i vi t chc .Thut ng ni b (Internal) l ch ra rng, hot ng kim ton ni

b l cng vic do t chc v nhn vin ca t chc tin hnh, khc vi cng

vic do kim ton vin c lp hoc do i tc khc thc hin. V vy, cn c

nh ngha khc v kim ton ni b:L loi kim ton do cc kim ton vin

ni b ca n v tin hnh.

Kim ton ni b ra i nhm phc v yu cu qun l ni b trong n

v. Ban u, kim ton ni b chnh l ngi tr gip cho ch s hu hoc nh

qun l cp cao khi h mun bit liu ti sn ca ca n v c c bo v tt

khng, cc quy tc, quy phmc tun th khng, s sch ti chnh c c

ghi chp y khng. y l loi hnh kim ton truyn thng (Traditional

Internal Audit).V sau, khi hot ng ti cc n v khng ngng tng v khi

lng v mc phc tp gy nhiu sc p i vi cp qun l, kim ton ni

b m rng phm vi hot ng ca mnh, khng cn tp trung vo k ton


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m hng cc lnh vc kim sot k ton v ti chnh v cn m rng n cc

lnh vc phi ti chnh. V vy, y c coi l kim ton ni b hin ti (Modern

Internal Audit).

Kim ton ni b em li rt nhiu li ch cho t chc, c th tng gi trcho mt t chc, nh mt khng nh ca IIA, Vin Kim ton Ni b : Kim

ton ni b l hot ng nh gi v t vn c lp trong ni b t chc, c

thit k nhm ci tin v lm tng gi tr cho cc hot ng ca t chc .

Gip t chc t c cc mc tiu bng vic nh gi v ci tin mt cch h

thng v chun tc tnh hiu lc ca quy trnh qun tr, kim sot v qun l ri

ro. Tuy nhin, bo co ca kim ton vin ni b c doanh nghi p rt tintng nhng t gi tr php l nn ch mang tnh cht t vn.

Phm vi ca Kim ton ni b rt bin ng, tu thuc vo quy m, c

cu cng nh yu cu ca cc nh qun l n v. Kim ton ni b thng hot

ng trong cc lnh vc sau:

- Kim ton Bo co ti chnh, bo co kt qu qun tr ca doanh nghip

v ca cc n v thnh vin:+ Kim tra v xc nhn tnh tnh kp thi,y , khch quan, tnh tin cy

ca Bo co ti chnh, bo co k ton qun tr trc khi Gim c k duyt v cng b.

+ Kim tra v nh gi cc Bo co ti chnh, a ra nhng kin ngh v

t vn cn thit cho hot ng sn xut, kinh doanh nhm m bo s hp l v

hiu qu.

- Kim ton tun th:

+ Kim tra tnh tun th cc quy nh v nguyn tc, ch ti chnh, k

ton, ch qun l ca Nh nc ca Hi ng Qun tr, Ban gim c.

+ Kim tra tnh tun th nguyn tc, quy trnh nghip v, th tc qun l

ca h thng Kim sot ni b.

+ Kim tra s chp hnh cc nguyn tc, chnh sch, cc chun mc k

ton ca h thng k ton.

- Kim ton hot ng:


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+ Kim tra tnh tit kim v hiu qu ca vic huy ng, phn phi, s

dng mt cch tit kim cc ngun lc ca doanh nghip.

+ Kim tra tnh hiu qu ca hot ng sn xut, kinh doanh, phn phi

v s dng thu nhpKim ton ni b c th c t chc theo ph ng, ban, t v phi trc

thuc b phn c quyn lc cao nht (Gim c, Hing qun tr) v phi c

lp tng i vi b phn c kim tra.

Trn th gii, d khng c nhng tiu chun ngnh v yu c u trnh

ngh nghip, nhng thng thng cc kim ton vin ni b xut thn t cc

cng ty kim ton c lp, c bng c nhn ti chnh, lut hay qun tr v chngch Kim ton vin Cng chng (CPA) hay chng ch Kim ton ni b (CIA).

Ti Vit Nam,c s php l cho vic t chc v hot ng ca kim ton

ni b c chnh thc thc hin l Quyt nh s 832 ca B trng B Ti

chnh ngy 28/10/1997 ban hnh Quy ch kim ton ni b v tip l thng

t s 52 ngy 16/4/1998 Hng dn t chc b my kim ton n b ti doanh

nghip Nh nc. Ngy 22/12/1998, B Ti chnh li ban hnh tip Thng t171 hng dn thc hin kim ton ni b ti doanh nghip Nh nc.

1.5. KIM TON VIN V CC HIP HI NGH NGHIP

1.5.1. Kim ton vin (Auditor)

Kim ton vin l khi nim chung ch nhng ngi lm cng tc kim

ton c th, c trnh nghip v tng xng vi cng vic . Ti hu ht cc

quc gia thng thng u i hi mt kim ton vin phi c trnh chuyn

mn, mt phm cht o c nht nh , mun hnh ngh kim ton, cc ng

vin phi t cc tiu chun sau y:

- c o to v kim ton mt trnh nht nh.

- c kinh nghim thc tin v kim ton.

- Trng tuyn mt k thi quc gia v cc kin thc k ton, kim ton v

lut kinh doanh.


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- Tuy c th c s khc bit, nhng thng thng th sau khi t cc tiu

chun trn, cc ng vin s c cp chng ch quc gia v ng k hnh ngh

ti mt t chc kim ton. Danh xng ca h c th khc nhau tu theo tng

quc gia.Chng hn:- M, Canada, Trung Quc: K ton vin cng chng (Certifed Public

Accountant CPA).

- Anh, Scotland: Gim nh vin k ton (Chartered Accountant CA).

- Php l Chuyn vin k ton (Expert Comptable EC)...

Trong c l lun v thc t cho thy khi nim kim ton vin cng bao

hm c kim ton vin nh nc, kim ton vin c lp v kim ton vin nib.

a. Kim ton vin ni b

Kim ton vin ni b l nhng ngi lm ngh kim ton khng chuyn

nghip, h c th l nhng k ton vin gii, nhng nh qun l c kinh nghim,

nhng k thut vin c hiu bit v nhng lnh vc c lin quan n kim ton

c bit l cc loi hnh cng ngh, cc quy trnh k thut, cc nh mcTuy nhin, nhng ngi ny cng cn c trnh nghip v tng xng,

c th c o to qua trng lp (nh o to kim ton vin ni b ca M

IIA). Trong nhiu trng hp, kim ton vin ni b cng c th l kim ton

vin chuyn nghip nh nhng gim nh vin trong h thng kim ton Ty

u, cc kim sot vin chuyn nghip trong doanh nghip nh nc v cc n v

cng cng (c qui m ln) hoc cc chuyn gia c cc hi ng qun tr s

dng trong u ban kim ton.

b. Kim ton vin c lp

Kim ton vin c lp l nhng ngi hnh ngh kim ton trong cc

doanh nghip kim ton. tr thnh kim ton vin hnh ngh, h phi c y

cc iu kin hnh ngh nh sau:

- V nghip v chuyn mn: Phi c bng (chng ch) k ton vin cng chng

- V phm hnh: Phi l ngi khng c tin n, tin s.


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- V php l: Phing k hnh ngh (ti b t php, Vit Nam ti B ti

chnh).

- V mt x hi: Khng c chung li ch, khng c quan h rut tht

(thng l 3 i) vi khch th kim ton.Kim ton vin c lp thng c 2 chc danh:

- Kim ton vin: Thng tt nghip i hc v sau bn nm lm th

k (hoc tr l) kim ton v tt nghip k thi tuyn kim ton vin (quc gia

hoc quc t) ly bng (chng ch) kim ton vin (CPA). Trn thc t, phi

c kh nng c lp thc hin cng vic kim ton c th, h s thc hin cc

ni dung chi tit ca chng trnh kim ton do kim ton vin chnh phn cng.- Kim ton vin chnh: L ngi tng qua kim ton vin (thng t

35 nm) v qua k thi nng bc. V chuyn mn h phi c kh nng t chc

mt nhm kim ton vin tin hnh nhng cng vic kim ton c qui m ln, l

ngi c giao trch nhim lp k hoch kim ton, trc tip iu hnh cuc

kim ton v son tho bo co kim ton trnh cho cp trn xt duyt, kim

ton vin chnh c quyn la chn trl trong mt cuc kim ton.Nhng kim ton vin c lp c hnh ngh trong mt t chc (cng

ty) hoc vi vn phng t tu iu kin c th do php lut ca tng nc quy

nh. Chc nng, quyn hn c th ca tng ngnh bc cng c quy nh c

th tu theo tng nc, song ni chung vn c s gn gi gia cc quc gia v

c mi quan h tng ng vi cc chc danh ca kim ton vin nh nc.

c. Kim ton vin nh nc

Kim ton vin nh nc l nhng cng chc (vin chc nh nc) lm

ngh kim ton. Do , h c tuyn chn v hot ng do t chc kim ton

nh nc phn cng. ng thi, h c xp vo cc ngnh bc chung ca cng

chc (theo tiu chun c th ca tng nc trong tng thi k).

Kim ton vin nh nc thng c 4 chc danh:

-Kim ton vin d b

-Kim ton vin(nh ca kim ton vin c lp)


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-Kim ton vin chnh(nh ca kim ton vin c lp).

- Kim ton vin cao cp:Thng gi lnh o c quan kim ton nh

nc hoc l nhng chuyn gia cao cp c chc nng v quyn hn ln trong

kim ton, t vn (k c son tho php lut), thm ch trong phn x nh mtquan to tu quy nh c th ca tng nc, h c thm quyn i din cng

ty kim ton tip xc vi khch hng v gii quyt cc bt ng, gim st

nhn vin, k bo co kim ton

1.5.2. Cc t chc hip hi kim ton vin

tng cng quan h hp tc, hng dn v bi dng nghip v k c

v nhn thc cng nh kinh nghim thc t, nhng ngi lm cng tc k tonv kim ton t nguyn tp hp vo cc hip hi kim ton vin khc nhau:

- Hip hi k ton vin cng chng

- Hip hi kim ton vin ni b

- Hip hi kim ton vin ca cc t chc kim ton nh nc.

Cc hip hi thng c lp ra c lp cc nc hoc tng vng v

gia nhp hip hi quc t.1.5.2.1. Trn th gii

a. Lin on K ton quc t (The International Federation of Accountant

IFAC)

Lin on K ton qu c t (IFAC) l t chc quc t v ngh nghip k

ton v kim ton c thnh lp nm 1977, c tr s chnh t ti New York,

vi hn 160 t chc thnh vin ti 120 quc gia i din cho hn 2,5 triu k

ton vin v kim ton vin chuyn nghip ang lm vic ti cc lnh vc cng

cng, gio dc, dch v qun l, cng nghip v thng mi.

Mi hot ng ca IFAC nhm thc y s pht trin ca ngh nghip k

ton v kim ton trn ton th gii v gp phn vo s pht trin ln mnh ca

kinh t th gii thng qua vic thit lpv thc y vic tun th cc chun mc

ngh nghip cht lng cao, hng ti s thng nht trn ton th gii v cc

chun mc ny.


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t c cc mc tiu ny, IFAC c s phi hp cht ch cng vi

cc t chc thnh vin, cc t chc k ton khu vc v tip thu cc kin tham

gia ca cc hi thnh vin v c quan chnh ph ca cc nc.

Chc nng ca IFAC trong ngh nghip k ton v kim ton ton cuLin on K ton Quc t c 3 chc nng chnh: Thit lp v thc y

mnh m vic p dng cc chun mc quc t cht lng cao; xy dng mi

quan h hp tc thn thin gia cc t chc thnh vin; i din nh c quan

pht ngn ca ngh nghip k ton, kim ton ton cu v cc vn ca ngh

nghip phc v li ch ca cng ng.

Vi nhn thc su sc v vic bo v li ch cng ng thng qua ccchun mc ngh nghip, IFAC v ang y mnh vic tun th cc ch un

mc ngh nghip c th gii cng nhn v tip tc xy dng, hon thin

cc chun mc mi p ng cc yu cu thc t ca ngh nghip.

n nay IFAC ban hnh cc chun mc:

- Cc chun mc Kim ton Quc t;

- Cc Chun mc k ton v lp v trnh by Bo co ti chnh;- Chun mc Quc t v kim sot cht lng;

- Chun mc o c ngh nghip;

- Chun mc Gio dc Quc t;

- Cc chun mc K ton Quc t khu vc Cng.

Ngoi ra, c s h tr tt hn cho cc t chc thnh vin v cc k

ton vin, kim ton vin chuyn nghip, Lin on v ang son tho nhiu

ti liu hng dn nhm h tr cc k ton vin v kim ton vin chuyn

nghip trong vic nghin cu v cp nht kin thc v chuyn mn nghip v

phc v tt hn trong cng vic ca mnh, thnh lp cc t cng tc chuyn

trch v cc doanh nghip v doanh nghip kim ton va v nh, v cc quc

gia ang pht trin nghin cu, gii quyt cc vn c lin quan bi v y

l nhng nhn t quan trng trong qu trnh pht trin kinh t ton cu.


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T chc ca IFAC

Hin nay IFAC c Ban Chp hnh gm cc thnh vin i din cho nhiu

khu vc trn th gii. Ban Chp hnh hp thng nin v a ra cc quyt nh

trong chin lc pht trin chung ca IFAC. Gip vic cho Ban Cchp hnh cnhiu ban chuyn mn:

- Ban T vn tun th;

- Ban Cc quc gia ang pht trin;

- Ban Chun mc o to k ton Quc t;

- Ban Chun mc Kim ton v bo m cht lng dch v kim ton;

- Ban Chun mc o c cho k ton vin chuyn nghip;- Ban Chun mc K ton khu vc Cng;

- Ban B nhim;

- Ban K ton vin chuyn nghip trong kinh doanh;

- Ban Doanh nghip kim ton va v nh;

- Ban Kim ton vin xuyn quc gia.

Hi vinHi vin ca Lin on k ton quc t gm c hi vin chnh thc v

hi vin lin kt, u l cc t chc ngh nghip k ton quc gia v khu vc

(Hi K ton v Kim ton Vit Nam VAA l thnh vin chnh thc ca IFAC

t nm 1999).

b. T chc quc t cc C quan Kim ton ti cao v t chc cc c quan

kim ton ti cao Chu .

T chc quc t cc C quan Kim ton ti cao ( INTOSAI

International Organization of Supreme Audit Institutions)

INTOSAI l mt t chc phi chnh tr, hot ng c lp, ng thi l

mt t chc phi chnh ph c h tr t vn bi y ban Kinh t v X hi M

(ECOSOC). INTOSAI c thnh lp vo nm 1953 theo sng kin ca Emilio

Fernandez Camus, ngi sau ny l Ch tc h c quan kim ton Nh ncCuBa. i hi ln u tin ca INTOSAI tin hnh ln u tin ti Cuba vi


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34 thnh vin. Nm 2007, i hi thng nin ln th XIX ca INTOSAI

din ra ti Mexico t ngy 5 n ngy 10 thng 11 vi s thnh vin l 188.

INTOSAI hot ng nh mt t chc bo tr cho cc c quan kim ton

nh nc trn th gii. Trong khong hn 50 nm, n cung cp nhng c s

gip cho vic th ch ha cc c quan kim ton ti cao v thc y s pht

trin v trao i kin thc, ci tin hot ng kim ton ng thi tng cng

kh nng chuyn mn ca ccc quan thnh vin trn ton th gii. Tn ch

hnh ng ca INTOSAI l chia s kinh nghim chnh l s bo m cho cho s

pht trin ca hot ng kim ton nh nc trn ton th gii.

Cc hip hi khu vc cng ang c thnh lp trong INTOSAI. Mt

trong cc t chc ny l Hip hi (vin) kim ton nh nc Chu .

T chc cc c quan kim ton ti cao Chu (ASOSAI Asian

Organizition of Supreme Audit Institution).

ASOSAI c thnh lp vo nm 1978, gm c 23 nc thnh vin v

c iu hnh bi Ban iu hnh gm c 7 thnh vin c bu 3 nm 1 ln ti

i hi ng.

Mc tiu hot ng

- Thc y s hiu bit v hp tc ln nhau gia cc t chc thnh vin

thng qua vic trao i kin v kinh nghim trong lnh vc kim ton Nh

nc.

- To iu kin thun li cho vic o to v tip tc nng cao trnh

cho kim ton vin Nh nc h nng cao cht lng trong cng vic thc

hin nhim v ca h.

- Phc v nh mt trung tm thng tin v ng thi cng l cu ni ca

khu vc vi cc c quan, t chc kim ton cc khu vc khc trn th gii

trong lnh vc kim ton Nh nc.

- Tng cng s cng tc cht ch v tnh hu ngh gia cc kim ton

vin Nh nc ca cc t chc thnh vin v gia cc nhm khu vc.


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Chc nng ca ASOSAI

- T chc hi ngh v hi tho trao i cc ti liu nghin cu v cc

bi bo chuyn ngnh trong l nh vc kim ton v cc lnh vc khc c lin

quan.- Khuyn khch thc y vic nghin cu, pht hnh cc ti liu nghin

cu v cc bi bo chuyn ngnh, cc lnh vc vc khc c lin quan.

- t c cc mc tiu v chc nng ca mnh, ASOSAI t chc 4

hi tho quc t v trn 45 kha o to k t nm 1979. ASOSAI cng xut

bn tp ch thng nin mang tn Tp ch kim ton Nh nc chu ( Asian

Journal of Government Audit). Tp ch ny gm cc bi bo ngh nghip tronglnh vc kim ton v cc lnh vc khc c lin quan.

T chc ca ASOSAI

1. Hi ng

2. Ban iu hnh

3. Ban th k

4. y ban Kim tonCc hot ng ca ASOSAI

1. T chc cc kha o to bng qu ca mnh cho cc t chc thnh vin

2. Thc hin cc chng trnh n ghin cu: ASOSAI tin hnh 2

chng trnh nghin cu v pht hnh hai cun sch mang tn Kim ton v

kim tra cc doanh nghip Nh nc v Kim ton v qun l ti chnh trong

Chnh ph. ASOSAI ang ti n hnh thc hin chng trnh nghin cu v

Kim ton cc chng trnh cng cng v cc d n v tip theo s l Kim

ton cc khon phi thu ca Chnh ph

3. Cung cp k thut kim ton trong mi trng s dng cc d liu in

t (EDP).

ASOSAI thnh lp mt nhm cc chuyn gia my tnh vo nm 1993

t vn v tr gip cc thnh vin trong vic pht trin k thut kim ton c

s tr gip ca my tnh.


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1.5.2.2. Vit Nam

to dng Hi ngh nghip m nhin chc nng qun l hnh ngh k

ton, kim ton; theo ngh ca B Ti chnh, c php ca B Ni v, ngy

15/4/2005, Hi Kim ton vin hnh ngh Vit Nam (VACPA - VietnamAssociation of Certified Public Accountants) c thnh lp ti H Ni v

chnh thc i vo hot ng t 1/1/2006. Ngy 14/07/2005, ti Quyt nh s

47/2005/Q-BTC, B trng B Ti chnh chnh thc chuyn giao chc

nng qun l hnh ngh k ton, kim ton cho VACPA. T ngy 01/01/2007

VACPA trin khai ton b chc nng c giao.y l mc lch s quan

trng nh du mt giai on mi cho ngh nghip kim ton c lp VitNam. K t y, nhng ngi hnh ngh kim ton c lp Vit Nam c

mt t chc ngh nghip c lp, t cn i v t qun ring. Hi s h tr, o

to, cp nht chuyn mn, kim sot cht lng dch v, o c ngh nghip,

trao i vng mc, kinh nghip gp phn nng cao cht lng v uy tn Hi

vin, duy tr v pht trin ngh nghip k ton, kim ton Vit Nam snh vai

vi b bn trong khu vc v quc t.Nguyn tc t chc: Hi c t chc theo nguyn tc tp trung t Trung

ng trc tip n Hi vin, gm:

- Ban Chp hnh Hi

- Ban Thng trc Hi

- Cc Ban chuyn mn: Ban o to, Ban T vn, Ban Kim tra, Ban i

ngoi

- Vn phng Hi

Tn ch, mc ch hot ng

Hi Kim ton vin hnh ngh Vit Nam (VACPA) l t chc ngh

nghip ca cc c nhn v doanh nghip hnh ngh kim ton c lp chuyn

nghipVit Nam.

Hi hot ng vi mc ch tp hp, on kt cc kim ton vin; duy tr,

pht trin ngh nghip, nng cao trnh v danh ting kim ton vin, nng cao


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cht lng dch v k ton, kim ton, gi gn phm cht o c ngh nghip

nhm gp phn tng cng qun l kinh t, ti chnh cho cc doanh nghip v

t nc; m rng quan h hp tc, hi nhp vi cc t chc ngh nghip k

ton, kim ton cc nc trong khu vc v th giiNhim v

- T chc bi dng chuyn mn nghip v ngh nghip k ton, kim

ton cho kim ton vin v kim ton vin hnh ngh. Thc hin cp nht kin

thc hng nm theo quy nh cho kim ton vin hnh ngh;

- Qun l thng nht danh sch kim ton vin hnh ngh v danh sch

doanh nghip kim ton theo quy nh ca php lut;- Xem xt iu kin v cng khai danh sch kim ton vin v danh sch

doanh nghip kim ton iu kin hnh ngh theo quy nh ca php lut;

- Thc hin kim tra tun th php lut v k ton, kim ton, cht lng

dch v trong cc doanh nghip kim ton. Khi pht hin cc sai phm php lut

th bo co vi c quan Nh nc c thm quyn x l. Hng nm, thc hin

tng kt, nh gi cht lng dch v v hot ng ngh nghip ca kim tonvin, hot ng kim ton v bo co vi B Ti chnh;

- Cc cng vic c th khc nh: C i din ca Hi trong thnh phn

Hi ng thi tuyn kim ton vin hnh ngh cp Nh nc; tham gia t chc

thi tuyn kim ton vin nh: Pht hnh h s thi theo mu ca Hi ng thi; t

chc bi dng, n tp truc khi thi.


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CHNG 2

H THNG CHUN MC KIM TON

Chun mc kim ton l cc quy phm php l, l thc o chung v cht

lng cng vic kim ton v dng iu tit nhng hnh vi ca kim ton

vin v cc bn hu quan theo nhng mc tiu xc nh.

2.1. CHUN MC KIM TON

2.1.1. H thng chun mc kim ton INTOSAI

Trn th gii, cc chun mc Kim ton nh nc do T chc quc t

cc C quan Kim ton ti cao (INTOSAI International Organization of

Supreme Audit Institutions) ban hnh.

Mi thnh vin ca INTOSAI l mt c quan kim ton Nh nc mi

quc gia, c gi tt l SAI. Cc SAIs ny phi hot ng trong khun kh

php lut ca tng nc. Ngha l, chng c lp vi nhau v c lp vi

INTOSAI. V vy, INTOSAI khng th yu cu cc thnh vin ca mnh phi

la chn vic tun th cc chun mc ca INTOSAI hay chun mc do quc gia ban hnh. Tuy nhin, INTOSAI li c th to iu kin cho cc thnh vin

(SAIs) cng hp tc vi nhau gii quyt nhng mi quan tm chung. Chng

hn, INTOSAI to ra rt nhiu cc y ban v cc nhm hot ng c iu

hnh bi chnh cc SAIs thnh vin. Cc y ban v cc nhm ny nghin cu

cc kha cnh khc nhau v hot ng kim ton cc nc, tm ra nhng cch

t chc ph hp v chia s thng tin ti ton b thnh vin. Trong cc nhm vy ban ny, ng ch l y ban tiu chun kim ton INTOSAI (The

INTOSAI Auditing Standards Committee INTOSAI ASC).

y ban tiu chun kim ton c thnh lp vo nm 1984 ln k

hoch cho vic thc hin d n v ban hnh chun mc kim ton INTOSAIs.

thc hin c iu ny, y ban c s hp tc cht ch vi Lin on K

ton quc t (IFAC) l t chc ban hnh chun mc kim ton quc t (ISAs)cho khu vc t. S kt hp ny lm cho hai h thng chun mc ny c th


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pht huy c khu vc cng v t. Ngoi ra, cc chun mc kim ton ca

INTOSAIs cng c s k tha mt phn t Tuyn b Lima v Quy tc o c.

Tuyn b Lima (Lima Declaration) c a ra ti i hi ca INTOSAI t

nm 1977 xy dng nhng nn mng v hot ng kim ton trong khu vccng. Mc ch chnh ca Tuyn b Lima l ku gi cc quc gia t in ti xy

dng mt c quan kim ton nh nc c lp. Mtc quan kim ton ti cao

khng c thc hin nguyn tc c lp th kh c th thc hin cc chun

mc ngh nghip ca mnh. Vic ban hnh Quy tc o c l bc tin tip

theo trong qu trnh ha hp cc khi nim v o c trong cc thnh vin

INTOSAI. Quy tc ny ch bao gm nhng quy tc o c c bn do mi qucgia c nn vn ha, x hi, lut php khc nhau nn quan nim v o c cng

s khc nhau. Chnh v l , cc quy tc ny ch l c s cc nc nc

thnh vin c th da vo xy dng cho ph hp vi iu kin nc mnh.

Chun mc kim ton nh nc do INTOSAI ban hnh bao gm bn chng.

Chng 1:Nhm nguyn tc c bn

L nhng gi thit c bn, cc lp lun vng chc , cc quy tc mang tnhlgic v cc tiu chun gip cho vic pht trin cc chun mc kim ton v tr

gip cc kim ton vin trong vic a ra cc quyt nh v bo co kim ton,

c bit trong nhng trng hp khng c mt s ch dn c th no.

Chng 2: Nhm chun mc chung

Chng ny quy nh nhng tiu chun i vi cc kim ton vin v c

quan kim ton m bo h c kh nng thuc hin cng vic kim ton.

Bao gm:

Tnh c lp : Kim ton vin v c quan kim ton phi c bo m

tnh c lp trong qu trnh kim ton.

Nng lc: Kim ton vin v c quan kim ton phi c nng lc.

S thn trng: Kim ton vin v c quan kim ton phi thn trng trong

vic lp k hoch kim ton, thu thp v nh gi bng chng, kt lun v bo

co.


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Chng 3: Nhm chun mc thc hnh

Nhm thit lp cc tiu chun c bn m mi kim ton vin phi thc

hin nhm c uc mt chng trnh kim ton h thng v hp l v hiu qu

trong vic:- Lp k hoch;

- Gim st v kim tra;

- Nghin cu v nh gi h thng kim sot ni b;

- Kim tra vic tun th php lut v quy ch ca n v;

- Bng chng kim ton;

- Phn tch bo co ti chnh.Chng 4: Nhm chun mc bo co :Mc ch ca nhm chun mc

ny tr gip cho cc kim ton vin trong vic ra quyt nh.

2.1.2. H thng chun mc kim ton ISAs

tng v mt h thng chun mc kim ton quc t c hnh thnh

vo nm 1969 khi Nhm nghin cu k ton quc t cho xut bn nhng bn

bo co v hot ng kim ton quc t ti Canada, Anh, v M. Vi nm sau,nm 1973, y ban K ton quc t c thnh lp ku gi mt s thnh vin

xy dng mt quy tc chung v kim ton. Mt trong nhng li ku gi l ca

Maurice Moonitz, gim c trung tm nghin cu ca Vin K ton vin cng

chng M (AICPA) a ra trong cun sch Chun mc kim ton quc t

xut bn vo nm 1978. Qua , ng ng h mt h thng chun mc chung

v gi thnh lp mt y ban Chun mc Kim ton quc t (InternationalAuditing Standards Committee - IAudSC).

Vo nhng nm cui thp k 70, th k 20, Lin on K ton quc t

(IFAC) thnh lp y ban thc hnh Kim ton quc t (IAPC) l mt y ban

thng trc thuc Lin on.

Vo ngy 19 thng 7 nm 2001, IFAC xut bn mt n phm trong

c nhng kin ng gp v vai tr ca y ban Kim ton quc t. Trong cmt kin ngh v vic to iu kin cho cc chun mc kim ton c xy


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dng v ph bin mt cch cng khai. Kt qu l, IFAC c i tn l y

ban Chun mc kim ton v m bo cht lng ( International Auditing and

Assurance Standards Board - IAASB) vo gia nm 2002 c th p ng

yu cu minh bch hot ng ca n v vic m rng thnh vin k c nhngthnh vin khng hnh ngh kim ton.

H thng chun mc kim ton quc t (ISAs) qua nhng ln chnh sa

c th hin trong s tay do IFAC ban hnh nm 2007 nh sau:

200 299: Trch nhim v cc nguyn tc c bn v trch nhim

200 - Mc tiu v cc nguyn tc c bn chi phi kim ton bo co ti

chnh.210 - Hp ng kim ton.

220 - Kim sot cht lng hot ng kim ton.

230 - H s kim ton.

240 - Trch nhim ca kim ton vin i vi gian ln trong kim ton

bo co ti chnh.

250 - Xem xt tnh tun th php lut v cc quy nh trong qu trnhkim ton bo co ti chnh.

260 - Trao i vi ban lnh o n v kim ton.

300 499:nh gi ri ro v x l ri ro nh gi

300 - Lp k hoch Kim ton Bo cc ti chnh.

315 - Nhn din v nh gi kh nng bo co ti chnh b trnh by sai

lch trng yu thng qua vic tm hiu v tnh hnh kinh doanh v n v c

kim ton.

320 - Tnh trng yu trong vic lp k hoch v thc hin kim ton.

330 - X l ca kim ton vin i vi ri ro nh gi.

402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn

ngoi.

450 - nh gi v s trnh by bo co ti chnh sai lch pht hin trong

qu trnh kim ton.


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500 - 599: Bng chng kim ton

500 - Bng chng kim ton.

501 - Bng chng kim ton - Nhng ch dn b sung i vi mt s

khon mc c bit.505 - S xc nhn t bn ngoi.

510 - Hp ng kim ton ln u - S d u k.

520 - Cc th tc phn tch.

530 - Chn mu kim ton v cc phng php kim tra khc.

540 - Kim ton cc c tnh k ton, bao gm c tnh gi tr hp l v

cc khai bo lin quan.545 - Kim ton cc phng php tnh gi tr hp l.

550 - Cc bn hu quan.

560 - Nhng s kin pht sinh sau ngy lp bo co ti chnh.

570 - Hot ng lin tc.

580 - Nhng bn gii trnh trn giy t.

600 - 699 S dng t liu ca cc bn khc600 - S dng t liu ca cc kim ton vin khc.

610 - Ch dn v chc nng ca kim ton ni b.

620 - S dng t liu ca chuyn gia.

700 - 799 Kt lun v bo co kim ton

700 - Bo co ca kim ton vin v Bo co ti chnh.

701 - iu chnh bo co ca kim ton vin c lp.

710 - Thng tin mang tnh so snh.

720 - Trch nhim ca kim ton vin i vi cc bn lin quan.

800 899: Cc lnh vc chuyn su

800 - Bo co kim ton i vi nhng hp ng c bit.

2.1.3. H thng chun mc kim ton ni b

Chun mc kim ton ni b mang tnh cht quc t c ban hnh bi

IIA -Vin Kim ton ni b (Institute of Internal Audit). IIA l t chc c


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thnh lp t nm 1941 v l t chc quc t duy nht v s tin b ca cc kim

ton vin ni b v ngh kim ton ni b.

Vic thng qua Cc chun mc ngh nghip l mt bc quan trng trong

qu trnh pht trin ca kim ton ni b. thc hin c iu ny, IIA thit lp y ban v Trch nhim v Chun mc ngh nghip nm 1974 v

thng qua cc chun mcvo thng 6 nm 1978.

IIA khng nh: Chun mc kim ton l cc tiu chun nh gi v

nh lng cc nghip v hot ng kim ton ni b. Cc chun mc l mu

mc hnh ngh ca hot ng kim ton ni b.

Cc chun mc c ban hnh nhm hng ti cc mc tiu:- Phc ha cc quy tc c bn trong thc hnh nghip v kim ton ni b.

- Cung cp mt khun kh cho vic thc hin cc hot ng kim ton.

- To lp nhng c s nh gi cht lng kim ton.

- Thc y vic ci tin qu trnh vn hnh ca t chc.

IIA xut bn nhng n phm chuyn mn nh k, c tn l Khun kh

cho cc Chun mc thc hnh ca Kim ton ni b. Bao gm:- Tuyn b v t rch nhim ca Kim ton ni b, xut bn ln u vo

nm 1941.

- Lut v o c ngh nghip,nm 1968

- Chun mc thc hnh ngh nghip Kim ton ni b, vo nm 1978

- H thng chun mc mi c hiu lc t 1/1/2002

H thng ban hnh nm 1978 (Chun mc c) bao gm: (1) Li ni u,

(2) Li gii thiu, (3) Tm tt cc chun mc chung v ring, (4) Nm chng

cp n cc lnh vc lin quan.

Trong li ni u, ng ch l nh ngha v kim ton ni b, trong

khng nh kim ton ni b l mt chc nng xc minh c lp trong mt t

chc. Mc tiu ca kim ton ni b l tr gip cc thnh vin h thc thi

trch nhim mt cch c hiu qu. Phn gii thiu ch yu nhm hai mc ch:

L nn tng cho cc chun mc v cc hng dn phi tun th.


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Cc chun mc chung v ring c tm tt v trnh by nh sau:

100 - Tnh c lp - Kim tan vin ni b phi c lp vi nhng hot

ng m h kim ton

110 - a v trong t chc - a v trong t chc ca kim ton ni bphi tng xng cho php hon thnh nhim v kim ton.

120 - Khch quan - Kim ton vin phi khch quan khi lm cc cuc

kim ton.

200 - Tinh thng ngh nghip - Kim ton vin ni b phi c o

to thnh tho v c bi dng ngh nghip

300 -Phm vi cng vic - Phm vi kim ton ni b phi bao gm ccvic xem xt v nh gi tnh y v hiu qu ca h thng kim sot ni

b ca t chc v cht lng thnh tch thc hin nhim v c giao.

400 - Qu trnh cng vic kim ton Cng vic kim ton phi bao

gm vch k hoch kim ton, xem xt v nh gi thng tin, thng bo

nhng kt qu v iu tra nghin cu k.

500 - Qun l b phn kim ton ni b - Ngi ph trch kim tonni b phi qun l ng n b phn kim ton ni b.

Chun mc mi, c xy dng vo nm 1999 v c hiu lc vo nm

2002, bao gm cc ni dung chnh sau:

- Chun mc thuc tnh (Attribute Standards): Tp trung vo cc c

trng ca hot ng Kim ton ni b cng nh Kim ton vin ni b, c

nh s t 1000.

- Chun mc thc hnh (Performance Standards): M t bn cht ca hot

ng Kim ton ni b v tiu chun o lng cht lng kim ton(nh s t

2000).

- Chun mc ng dng (Implement Standards): L nhng Chun mc

hng dn vic p dng 2 loi chun mc trn vo cc hot ng c th chng

hn kim ton tun th, pht hin gian ln, Chun mc ng dng c chia

thnh Chun mcm bo v Chun mct vn:


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+ Chun mc bo m (Assurance standards): nh gi mt cch khch

quan cc bng chng c s nh gi c lp v ri ro trong qun l, ki m

sot v cc qu trnh qun l, c k hiu bng ch A sau s ca chun mc.

+ Chun mct vn(Consulting Standards): Tp trung vo cc dch v tvn, c k hiu bng ch C sau s ca chun mc.

Ni dung ca h thng chun mc ny c m t nh sau:

Chun mc thuc tnh

1000 Mc ch, trch nhim v quyn hn: Mc ch, trch nhim v

quyn hn ca KTNB phi quy nh r v c ph chun. Bao gm:

1000.A1: Chc nng m bo i vi t chc phi c quy nh r.

1000.C1: Chc nng t vn i vi t chc phi c quy nh r.

1100 - Tnh c lp v khch quan.

1110 - c lp v t chc: Ch nhim kim ton ni b ch c trch

nhim bo co vi cp qun l c thm quyn.

1110.A1: Kim ton ni b c quyn t do quyt nh phm vi kim ton,

t chc thc hin kim ton v bo co kt qu.1120 - Khch quan i vi c nhn.

1130 - Nhng tnh hung lm nh hng n tnh c lp v khch quan.

1200 - Trnh chuyn mn thnh tho.

1300 -nh gi cht lng kim ton.

Chun mc thc hnh

2000 - Qun l hot ng kim ton.

2010 - Lp k hoch.

2020 - Trnh by v ph duyt.

2030 - Qun l cc ngun lc.

2040 - Cc chnh sch v quy trnh.

2050 - Hp tc.

2060 - Bo co cho cc nh qun l cp cao.


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2100 - Bn cht ca cng vic

2110 - Qun l ri ro

2120 - Kim sot ni b

2130 - S ch o2200 - Cc nhim v

2300 - Thc hin cccam kt

2400 - Thng tin nhanh chng

2500 - H thng kim tra

2600 - Ri ro qun l chp nhn c

So vi h thng chun mc c, c th thy im khc bit quan trng, cbn ca chun mc mi l s khng nh kim ton ni b khng ch l mt

hot ng kim tra m cn l mt hotng t vn. c bit Chun mc mi

nhn mnh rng kim ton ni b chnh l mt hot ng gp phn lm tng gi

tr doanh nghip.

2.2. CHUN MC KIM TON VIT NAM

nc ta, vic nghin cu xy dng v ban hnh cc chun mc kimton c xy tin hnh t nhng nm u hnh thnh cc h thng k ton.

2.2.1. Chun mc kim ton Nh nc

Nm 1999, h thng chun mc Kim ton Nh nc c Kim ton

Nh nc ban hnh v hin nay ang trong qu trnh nghin cu, sa i v b

sung hon thin.

H thng Chun mc Kim ton ca Kim ton Nh ncnm 1999 c

xy dng da trn c s cc Chun mc Kim ton do INTOSAI ban hnh, c

xem xt chn lc H thng Chun mc Kim ton ca mt s quc gia trn th

gii nh Kim ton Nh nc Cng ho Lin bang c, M, Anh v cc quy

nh php l v hot ng ca Kim ton Nh nc theo Ngh nh 70/CP nm

1994, cng nh thc tin mi trng hot ng ca Kim ton Nh nc Vit

Nam ti thi im , bao gm cc nhm sau:


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- Nhm chun mc chung

1. c lp khch quan v chnh trc

2. Kh nng v trnh 3. Thn trng v ti mt

- Nhm chun mc thc hnh

4. Lp k hoch kim ton

5. Nghin cu h thng kim sot ni b

6. Thu thp bng chng kim ton

7. nh gi tnh trng yu v ri ro kim ton8. Phn tch tnh hnh kinh t ti chnh

9. Chn mu kim ton

10. Kim tra v sot xt cht lng kim ton

11. Kim tra vic tun th php lut v quy ch ca n v c kim

ton

12. Kim tra, phn tch tng qut cc bo co ti chnh13. Kim ton trong mi trng x l d liu bng my tnh v thc hnh

kim ton bng my tnh

- Nhm chun mc bo co

14. Bo co kim ton

T nm 2005 v sau khi Lut Kim ton Nh nc c hiu lc ngy 01

thng 01 nm 2006, c quan Kim ton Nh nc n lc trin khai vic sa

i, hon chnh li H thng Chun mc Kim ton ca mnh. Hng lot cc

ti c t hng nghin cu v H thng Chun mc Kim ton Nh nc

cho n vic thnh lp cc b phn nghin cu, son tho H thng Chun mc

Kim ton Nh nc cho thy tm quan trng c bit ca vn ny i vi

c quan Kim ton Nh nc Vit Nam.

Hin ti, c s h tr ca cc d n GTZ, d n EC cng nh cc

chuyn gia trong v ngoi nc, Kim ton Nh nc c nhng bc tin rt


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quan trng trong vic xy dng h thng chun mc Kim ton Nh nc. Bc

u thng nht c quan im xy dng, khung H thng Chun mc Kim

ton (kt cu v s lng chun mc), D tho H thng Chun mc hi tho

ly kin ca cc chuyn gia.Nhn thc y tm quan trng ca H thng Chun mc Him ton

i vi hot ng kim ton ca Kim ton Nh ncv i vi nim tin ca

cng chng, c quan Kim ton Nh ncang n lc mi mt cho cng vic

ny. Hy vng trong thi gian ti, Kim ton Nh nc s c H thng Chun

mc sa i, iu chnh ph hp vi INTOSAI, ph hp vi thng l quc t,

ph hp vi quy nh ca Lut Kim ton Nh nc v thc tin qu trnhchuyn i sang kinh t th trng v hi nhp WTO ca Vit Nam.

H thng Chun mc Kim ton c iu chnh v sa i ca Kim

ton Nh nc Vit Nam c ban hnh s l c s v iu kin cho qu trnh

thc hin kim ton ca kim ton vin, ca cc on, T kim ton vi cht

lng tt hn. S qun l kim sot ca Kim ton Nh nci vi hot ng

kim ton s c hiu qu cao hn. Cht lng, s tin cy ca cc bo co kimton do Kim ton Nh nc cng b trc cng chng s l thc o nh gi

nim tin ca cng chng i vi c quan Kim ton Nh nci vi vic qun

l v s dng ti chnh cng ca cc c quan Nh nc.

2.2.2. H thng chun mc kim ton khu vc t

Ban hnh t 1 vo ngy 27/9/1999

Chun mc 200 - Mc tiu v nguyn tc c bn chi phi kim ton bo

co ti chnh

Chun mc 210 - Hp ng kim ton

Chun mc 230 - H s kim ton

Chun mc 700 - Bo co kim ton v bo co ti chnh

Ban hnh t 2 (29/12/2000)

Chun mc 250 - Xem xt tnh tun th php lut, cc quy nh trong

kim ton bo co ti chnh.


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Chun mc 310 - Hiu bit v tnh hnh kinh doanh

Chun mc 500 - Bng chng kim ton

Chun mc 510 - Kim ton nm u tin - S d u nm ti chnh

Chun mc 520 - Quy trnh phn tchChun mc 580 - Gii trnh ca gim c

Ban hnh t 3 (21/12/2001)

Chun mc 240 - Gian ln v sai st

Chun mc 300 - Lp k hoch kim ton

Chun mc 400 - nh gi ri ro v kim sot ni b

Chun mc 530 - Ly mu kim ton v cc th tc la chn khcChun mc 540 - Kim ton cc c tnh k ton

Chun mc 610 - S dng t liu ca Kim ton vin ni b

Ban hnh t 4 (14/3/2003)

Chun mc 220 - Kim sot cht lng hot ng kim ton

Chun mc 320 - Tnh trng yu trong kim ton

Chun mc 501 - Bng chng kim ton b sung i vi cc khon mcv s kin c bit.

Chun mc 560 - Cc s kin pht sinh sau ngy kha s lp Bo co ti

chnh.

Chun mc 600 - S dng t liu ca Kim ton vin khc.

Ban hnh t 5 (28/11/2003)

Chun mc 401 - Thc hin kim ton trong mi trng tin hc

Chun mc 550 - Cc bn lin quan

Chun mc 570 - Hot ng lin tc

Chun mc 800 - Bo co ki m ton v nhng cng vic kim ton c bit

Chun mc 910 - Cng tc sot xt bo co ti chnh.

Chun mc 920 - Kim tra thng tin ti chnh trn c s cc th tc tha

thun trc

Ban hnh t 6 (18/01/2005)


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Chun mc 402 - Cc yu t cn xem xt khi kim ton n v c s dng

dch v bn ngoi.

Chun mc 620 - S dng t liu ca chuyn gia

Chun mc 710 - Thng tin c tnh so snhChun mc 720 - Nhng thng tin khc trong ti liu c bo co ti chnh

kim ton

Chun mc 930 - Dch v tng hp thng tin ti chnh

Chun mc 1000 - Kim ton bo co quyt ton vn u t hon thnh

Ban hnh t 7 (29/12/2005)

Chun mc 260 - Trao i cc vn quan trng pht sinh khi kim tonvi ban lnh o n v c kim ton

Chun mc 330 - Th tc kim ton trn c s nh gi ri ro

Chun mc 505 - Thng tin xc nhn t bn ngoi

Chun mc 545 - Kim ton vic xc nh v trnh by gi tr hp l.


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CHNG 3

NHNG KHI NIM C BN THUC NI DUNG KIM TON

3.1. GIAN LN V SAI ST

3.1.1. Khi ni m v gian ln v sai st, mi quan h gia gian ln v sai st.

a. Khi nim gian ln v sai st(Chun mc s 24021/12/2001; IAG 11)

- Gian ln:L nhng hnh vi c lm sai lch thng tin kinh t, ti chnh

do mt hay nhiu ngi trong Hi ng qun tr, Ban Gim c, cc nhn vin

hoc bn th ba thc hin, lm nh hng n bo co ti chnh.

Biu hin ca gian ln: Tt c cc hnh vi ny u b nghim cm trong

Php lnh k ton v thng k.

+ Xuyn t c, lm gi chng t, ti liu lin quan n n Bo co ti chnh

+ Sa i chng t, ti liu k ton lm sai lch Bo co ti chnh. V d

nh cha s tin Phiu chi t 4 triu thnh 4,5 triu; ghi gim thu.

+ Bin th ti sn

+ Che du hoc c b st thng t in, ti liu hoc nghip v kinh t lm

sai lch Bo co Ti chnh. V d nh to ra l gi bng cch che du doanh thu,

lp d phng qu cao, to ra li gi bng cch du bt chi ph.

+ Ghi chp cc nghip v kinh t khng ng s tht

+ C p dng sai cc cc chun mc, nguyn tc, phng php v ch

k ton, chnh sch ti chnh

+ C tnh ton sai v s hc.

- Sai st: L nhng li khng c nh hng n Bo co ti chnh nh:

+ Li v tnh ton s hc hoc ghi chp sai.

+ B st hoc hiu sai, lm sai cc khon mc, cc nghip v kinh t.

+ p dng sai cc chun mc, nguyn tc, phng php v ch k

ton, chnh sch ti chnh nhng khng c .


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b. Mi quan h gia gian ln v sai st:

Ging nhau:

+ u l nhng hnh vi sai phm lm lch lc thng tin. V yu cu ca

k thng tin k ton l: trung thc, khch quan, y , kp thi, d hiu+ Gian ln v sai st do ai gy ra th trch nhim cui cng vn thuc

ngi qun l.

Khc nhau:

Tiu thc Gian ln Sai st

thc thc hin

C thc hin v mc

ch t li

V thc, khng c ch ,

do nng lc hoc thiu cntrng

Mc tinh viTnh ton k lng, chedu tinh vi nn kh pht

hinD pht hin

Tnh trng yu(tm quan trng ca

thng tin)Lun trng yu

Tu thuc vo quy m, tnhcht, tn sut.

3.1.2. Cc yu t lm ny sinh gian ln v sai st

a. Cc yu t lm ny sinh gian ln

S xi gic: Loi p lc c th t pha c nhn ngi thc hin hnh vi

gian ln hoc bi mt ngi no .V d nh do c nhu cu v tin trang

tri mt s khon nh tin hc ph, tin vin ph, mun tr nn giu c nhanh,

hoc b ai xi gicC hi: Thi c thc hin hnh vi gian ln. V d nh khng ai kim k

hng tn kho, kt tin mt thng xuyn khng kho. Ph Gim c ti chnh c

thm quyn trong cc quyt nh u t m khng c bt c s gim st, kim

tra no.

lim khit( trung thc ca con ngi): Thiu lim khit s lm cho

s kt hp gia xi gic v thi c bin thnh hnh ng gian ln.

b, Cc yu t lm ny sinh sai st


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Nng lc x l cng vic

Sc p: p lc v thi gian (cn hon thnh cng vic trong mt thi gian

ngn), mi trng lm vic khng thoi mi.

L li lm vic cu th, thiu thn trng, thiu thc trch nhim

3.1.3. Cc iu kin c th lm gia tng sai phm

a, Cc iu kin lm gia tng sai phm

- Qun l mang tnh c on, chuyn quyn: khng tin tng, chn p

cp di.

- Qun l km xy ra tnh trng khng hong trong cng vic

- nh gi kt qun trn phng din ngn hn, ch ly li nhun lm tiu

ch nh gi kt qu cng vic.

- C s thay i thng xuyn v t vn php l hoc kim ton

- Ngnh ngh kinh doanh ang tn li, kh khn gia tng

- Nhn s phng k ton b thiu nhiu trong thi gian di.

- Cc nghip v bt thng xy ra.

b, Du hiu pht hin ra sai phm- T sut li nhun ca doanh nghip thp hn rt nhiu so vi t sut li

nhun chung

- Cc khon chi hoa hng ln (khon chi ny rt d gian ln).

- Lin tc thay i kim ton vin hoc nhn s ca cng ty.

- Sai phm lp i lp li nhiu ln c th l gian ln.

- Nhng sai phm din ra khng mang li li ch g cho ngi thc hinth c th l sai st.

3.1.4. Trch nhim ca kim ton vin i vi gian ln v sai st

- Theo nguyn tc ch o kim ton quc t (IAG): Trch nhim ngn

nga v pht hin sai phm l ca H thng Kim sot ni b, l ca cc nh

qun l doanh nghip. Trong qu trnh kim ton, Kim ton vin phi chng


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minh rng tun th ng chun mc ngh nghip v lut l hin hnh. Lc

, tuy khng pht hin c sai phm th kim ton vin khng c li.

IAG 11: Kim ton vin phi vch k hoch v thc hin vic kim ton

cu mnh vi thi hoi nghi ngh nghip, v lun thc rng trong qu trnh

kim ton, c th s phi i ph vi cc tnh hung, s kin dn dt kim ton

vin n mt cu hi l liu y c sai st v gian ln hay khng?

- Theo chun mc kim ton Vit Nam, s 240 (21/12/2004)

+ Trch nhim ca Gim c (ngi ng u): C hu trch nhim trc

tip trong vic ngn nga, pht hin v x l cc gian ln v sai st trong n vthng qua vic xy dng v duy tr thc hin thng xuyn h thng k ton v

h thng kim sot ni b thch hp.

+ Trch nhim ca kim ton vin v cng ty kim ton: Trong qu trnh

kim ton, kim ton vin v cng ty kim ton c trch nhim gip n v pht

hin, x l v ngn nga gian ln v sai st nhng kim ton vin v cng ty

kim ton khng phi chu trch nhim trc tip trong vic ngn nga cc gianln v sai st n v kim ton.

- Mt cuc kim ton ch m bo hp l, ch khng phi m bo tuyt

i, trong vic pht hin cc sai phm trng yu trong i tng kim ton (cc

i tng c kim ton khng cn cha ng sai phm trng yu). Do ,

kim ton vin phi vch k hoch v thit k chng trnh kim ton ph hp

nhm pht hin cc sai phm trng yu v bo co cho Ban qun l hoc nhng

ngi s dng thng tin.

3.2. H S KIM TON (Chun mc kim ton Vit Nam s 230 -

27/9/1999)

H s kim ton l cc ti liu do kim ton vin lp, thu thp, phn loi,

s dng v lu tr. Ti liu trong h s kim ton c th hin trong giy,

phim nh, trn phng tin tin hc hay bt k phng tin lu tr no khc the oquy nh ca php lut hin hnh.


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Chc nng:

- Lu tr nhng bng chng kim ton thu c trong qu trnh thc hin

kim ton, lm c s cho vic a ra kin ca kim ton vin.

- Tr gip cho vic lp k hoch v thc hin cng vic kim ton.-Tr gip cho vic kim tram sot xt v nh gi cht lng cng vic

kim ton.

- Tr gip cho vic x l cc pht sinh sau cuc kim ton.

- Lm ti liu tham kho cho cc cuc kim ton sau.

Phn loi:

- H s kim ton chung: L h s kim ton cha ng nhng thng tin

v khch th kim ton, lin quan n hai hay nhiu cuc kim ton trong nhiu

nm vi cng mt khch th kim ton.

- H s kim ton nm: L h s kim ton cha ng nhng thng tin v

khch th kim ton ch lin quan n cuc kim ton ca nm hin ti.

Ni dung:

- K hoch kim ton

- Vic thc hin cuc kim ton: Ni dung, chng trnh v phm vi ca

cc th tc c thc hin.

- Kt qu ca cc th tc c thc hin.

- Nhng kt lun m kim ton vin rt ra t nhng bng chng kim

ton thu thp c.

Yu cu:

- Lp theo mu biu v quy trnh do cng ty kim ton quy nh.

- Lp v sp xp ph hp vi tng khch hng v cho tng hp ng

kim ton tu theo iu kin v yu cu ca kim ton vin v cng ty kim

ton d tm, d tra cu.

- Mi h s kim ton c lp v lu tr thnh 2 loi.

- H s kim ton phi c lu gi b mt v bo m an ton.


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3.3. TRNG YU

Khi kim ton vin pht hin ra mt s sai st hoc gian ln, trc tin

kim ton vin phi xt on n c quan trng n mc nh hng n quan

im ca anh ta v bo co ti chnh ca doanh nghip hay khng. Xut hinkhi nim trng yu.

* Khi nim:

- Theo IAG 25: Trng yu l khi nim v tm c, bn cht ca sai

phm (k c b st) hoc l ring l hoc tng nhm, khi m trong mt bi cnh

c th nu da vo cc thngtin ny xt on th s khng chnh xc, hoc s

i n kt lun sai lm- Theo Chun mc Kim ton Vit Nam s 320: Tnh trng yu trng kim

ton (14/03/2003): Trng yu l thut ng dng th hin tm quan trng ca

thng tin. Thng tin c coi l trng yu ngha l nu thiu thng tin hoc

thiu tnh chnh xc ca thng tin s nh hng n cc quyt nh ca ngi

s dng Bo co ti chnh.

- S d c khi nim trng yu, v:+ Khng th kim ton c tt c cc thng tin thu c v cha thu

c ca hot ng ti chnh v cc hot ng khc.

+ Ngi s dng cng ch quan tm n bn cht ca thc trng hot

ng ti chnh v hiu qu hot ng.

+ Yu cu v gi ph thp

Trong bo co kim ton, kim ton vin trnh by: Theo nhn xt ca

chng ti, Bo co ti chnh c trnh by trung thc trn mi kha cnh trng

yu tnh hnh ti chnh ca cng ty vo ngy 31/12/2004. Nh vy, mc ch

ca kim ton vin l thng bo cho nhng ngi s dng thng tin l vic din

t kin trong bo co ca Kim ton vin ch gii hn thng tin ti chnh

trng yu ch khng m bo Bo co ti chnh chnh xc n tng xu.

Do , c th lc b nhng vn khng c bn, khng bn cht t

khng nh hng n vic nhn thc y v ng n i tng kim ton.


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- Chnh v vy trong Chun mc kim ton Vit Nam s 324

(14/03/2003): Mc tiu ca kim ton bo co ti chnh l kim ton vin a

ra kin xc nhn xem bo co ti chnh c c lp trn c s chun mc v

ch k ton hin hnh, c tun th php lut lin quan v c phn nh trungthc trn cc kha cnh trng yu hay khng.

- Khi nim trng yu khng ch p dng trong kim ton Bo co ti

chnh m cn p dng trong kim ton tun th v kim ton hot ng.

* Tiu chun xc nh tnh trng yu:

Xt on v tnh trng yu l xt on ngh nghip ca kim ton vin.

Cng vic ny thc hin khi lp k hoch kim ton. Kim ton vin xc nh

tnh tr

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