NNG CAO TRCH NHIM CA KIM TON VIN V CNG TY KIM TON 1.

THC TRNG KIM TON VIN V CNG TY KIM TON TI VIT NAM. A. TCH CC Vi s lng gn 200 cng ty Kim ton ang hot ng tnh n cui nm 2010, c th thy hot ng kim ton c lp ti Vit Nam ngy cc pht trin. S lng cc cng ty hot ng trong ngnh tng ln nhanh chng cng vi cc dch v cung cp ngy cng a dng,chuyn nghip v i ng kim ton vin ngy cng c nng cao v tay ngh, kim ton vin trnh quc t.

S gia tng v s lng cc cng ty kim ton cng nh kim ton vin lm tng tnh cnh tranh gia cc cng ty thc y vic nng cao uy tn trch nhim cng ty. Cc tiu chun kim ton vin cng c cao thc y vic nng cao nng lc trch nhim ca cc kim ton vin.
B. TIU CC

Bn cnh nhng thnh tu tch cc t c th Kim ton Vit Nam hin nay cn tn ti nhiu hn ch v nng lc v phm cht ca cc cng ty v kim ton vin. V vic lin quan n cng ty c phn Bng Bch Tuyt l mt v d in hnh.
Ti chnh sai phm nhiu nm lin

Theo kt qu thanh tra, nhiu nm lin, BBT khng iu kin nim yt l kinh doanh c li. D cc cng ty kim ton ch ra cc yu t loi tr mang tnh trng yu nhng lnh o cng ty khng thc hin iu chnh v tip tc nhng sai phm ny (hch ton chi ph khng ng, ghi nhn doanh thu khng, cng n khng) din ra vo cc nm tip theo. Lnh o cng ty ch o chnh sa h s, s sch chng minh rng hot ng kinh doanh ca cng ty c li v sai phm vn c vo danh sch kim ton chp thun.
Trch nhim ca n v kim ton

Sai st ca Cng ty TNHH Kim ton v T vn (A&C) : Theo kt lun ti Bin bn kim tra ca on thanh tra UBCK v vic duy tr iu kin nim yt c phiu, thc hin ngha v ca t chc nim yt ca cng ty c phn Bng

Bch Tuyt th Cng ty TNHH Kim ton v T vn (A&C) - n v kim ton bo co ti chnh (BCTC) ca cng ty c phn Bng Bch Tuyt nm 2005, kim ton vin khng cn trng trong vic kim ton BCTC. C th, kim ton vin khng a khon loi tr chi ph qung co vo BCTC kim ton nm 2005. Ngoi ra, A&C cng khng c th qun l sau kim ton. Sai st ca cng ty TNHH Kim ton v Dch v Tin hc (AISC) : V cng tc kim ton ca Cng ty TNHH Kim ton v Dch v Tin hc (AISC), n v kim ton cng ty c phn Bng Bch Tuyt 2 nm 2006 v 2007, on thanh tra nh gi, cc kin loi tr ca kim ton vin trong bo co kim ton ca cng ty c phn Bng Bch Tuyt l thng tin khng y , gy hiu nhm cho nh u t. Kt qu kinh doanh nm 2006 ca cng ty c phn Bng Bch Tuyt sau khi hi t chnh lch rt ln, t li sang l, kim ton vin c lng nh hng cc khon ngoi tr u c th nh hng trng yu n kt qu kinh doanh, nhng cha nu r trong bo co kim ton. Ngoi ra, on thanh tra cng nh gi mt s khim khuyt khc nh: BCTC c kim ton nm 2007 c mt s khon iu chnh hi t t nm 2006, nhng th kim ton khng nu r vn ny; AISC khng cung cp th qun l theo hp ng kim ton nm 2006; AISC khng thng bo ngay cho UBCK khi pht hin ti cng ty c phn Bng Bch Tuyt c nhng sai phm trng yu Qua v vic trn cho thy mt thc trng ni cm trong hot ng kim ton, trch nhim ca cng ty kim ton cng nh kim ton vin l:
-

Thiu trch nhim v tnh trung thc trong cng vic,b qua sai st, cng b thng tin khng r rng. Thiu trch nhim v tun th cc nguyn tc, th tc kim ton Thiu trch nhim v pht hin sai st nhng khng thng bo kp thi cho cc c quan thm quyn chc nng.

C. NGUYN NHN C nhiu nguyn nhn khch quan cng nh ch quan dn ti nhng sai phm, s thiu trch nhim ca cng ty kim ton v kim ton vin. Khch quan:

S c tnh sai phm ca khch th v che giu thng tin lm hn ch kt qu nh gi ca kim ton vin. Cha c h thng lut php cht ch v vic x pht sai phm ti cc cng ty kim ton. Ch quan:

Pha cng ty kim ton: Hin tng cc doanh nghip la chn mt cng ty kim ton thn thin vi doanh nghip, cu kt cc cng ty kim ton tm cch ng h doanh nghip trong qu trnh tin hnh dch v kim ton , v khi , d hu hay v tnh, cng ty kim ton thng phm phi nhng sai st nht nh trong khu kim ton. S cnh tranh ginh th phn khch hng bng vic gim gi chi ph dch v kim ton trong khi gi c ang leo thang lm nh hng n cht lng kim ton, cc cng ty ct gim, i tt trong tin trnh kim ton dn ti nhng sai phm. Xu hng thay i c cu kinh doanh trong cc cng ty tng t trng kinh doanh phi kim ton vi t l li cao hn dn ti s khng coi trng hot ng kim ton dn ti thiu trch nhim cng vic. Pha kim ton vin Nng lc, trnh kim ton cn nhiu hn ch, khng thc hin ng theo cc chun mc v nguyn tc kim ton nn khng pht hin c cc sai phm. Thiu trch nhim, ch kim ton trn giy t m khng da trn thc t. Tip tay cho doanh nghip. Chu p lc, mnh lnh bt buc t cp trn buc phi ch giu sai st ca khch th. D. GII PHP T Thc trng cng nh nhng nguyn nhn phn tch trn, xut mt s gii php nng cao trch nhim ca cng ty kim ton v kim ton vin: 1) V pha cng ty kim ton c lp : Xy dng chnh sch i ng cho i ng nhn vin Ban hnh cc quy nh v ch ti c th vic x l cc vi phm v quy nh ca cng ty, vi phm o c hnh ngh ca cc KTV;

Cp nhp kin thc, o to nng cao trnh cho KTV 2) V pha nh nc Hon thin h thng php lut v hot ng kim ton, ch ti nghim ngt cho cc sai phm ca cng ty kim ton. Tng cng cng tc kim sot , xp hng cht lng hng nm i vi cc cng ty kim ton (m rng phm vi v thi gian thc hin vic kim tra). Hn ch thi lng cc hp ng kim ton v lun chuyn cng ty kim ton nhm khc phc c nhng thch thc t mi quan h kim ton v khch hng 3) Kim sot cht ch c cu dch v phi kim ton 4) Minh bch ho chi ph kim ton : Chi ph kim ton