Mc lc DANH MC BNG BIU ....................................................................................... 4 M U .................................................................................................................... 6 1. Tnh cp thit ca ti. ................................................................................ 6 2.

. Tng quan cng trnh nghin cu c lin quan n ti. ........................ 7 3. Mc tiu nghin cu. ...................................................................................... 8 4. Phm vi nghin cu. ....................................................................................... 8 5. Phng php nghin cu. .............................................................................. 9 6. Ni dung nghin cu. .................................................................................... 10 CHNG I .............................................................................................................. 11 MT S VN V KHONG CCH K VNG KIM TON .............. 11 1.1. Kim ton v khong cch k vng kim ton. ......................................... 11 1.1.1. Khi qut v kim ton ............................................................................. 11 1.1.2. Khi nim khong cch k vng kim ton ............................................. 13 1.2. Nguyn nhn hnh thnh v m hnh khong cch k vng kim ton. . 18 1.2.1. Nguyn nhn hnh thnh khong cch k vng kim ton. ..................... 18 1.2.2. M hnh khong cch k vng kim ton ................................................ 21 1.2.2.1. M hnh khong cch k vng trc khi ra i m hnh ca Porter (1993) ............................................................................................................ 22

1.2.2.2. M hnh khong cch k vng ca Porter (1993) .............................. 22 1.3. ngha ca vic nghin cu khong cch k vng kim ton. ................ 30

1.3.1. Tc ng ca khong cch k vng kim ton n nn kinh t............... 30 1.3.2. Mc ch nghin cu khong cch k vng kim ton. ........................... 31 1.4. Cc bin php gim thiu khong cch k vng kim ton ..................... 32 1.4.1. Hon thin chun mc v lut kim ton ................................................. 33 1.4.2. Gio dc nng cao kin thc ca ngi s dng bo co ti chnh ......... 33 1.4.3. Nng cao nng lc ca kim ton vin v cng ty kim ton. ................. 34 CHNG II ............................................................................................................. 38 KIM TON C LP V KHONG CCH K VNG KIM TON TI VIT NAM.............................................................................................................. 38 2.1. S lc v kim ton c lp ti Vit Nam ................................................ 38 2.1.1. S lc v hot ng kim ton c lp ti Vit Nam ............................ 38 2.2.1. M t phng php nh gi khong cch k vng kim ton Vit Nam .................................................................................................................. 39 2.2.1.1. M t phng php nh gi khong cch chun mc...................... 40 2.2.1.2. M t phng php nh gi khong cch hp l ............................. 41 2.2.1.3. M t phng php nh gi khong cch nng lc ......................... 45 2.2.2. nh gi khong cch k vng kim ton Vit Nam ........................... 46 2.2.2.1. nh gi khong cch chun mc ..................................................... 46 2.2.2.2. nh gi khong cch hp l ............................................................. 53 2.2.2.3. nh gi khong cch nng lc. ........................................................ 62 2.2.2.4. Kt lun v khong cch k vng trong kim ton Vit Nam ........ 67 CHNG III............................................................................................................ 71

 XUT CC PHNG N NHM GIM THIU KHONG CCH K VNG KIM TON TI VIT NAM................................................................ 71 3.1. Hon thin Chun mc kim ton Vit Nam v gian ln v sai st (VSA 240) nhm gim thiu khong cch chun mc .................................................. 71 3.2. Hon thin h thng kim sot cht lng kim ton c lp ti Vit Nam nhm gim thiu khong cch nng lc ..................................................... 72 3.3. Xy dng h thng cp chng ch nh u t ti Vit Nam nhm gim thiu khong cch hp l ....................................................................................... 75 3.4. Mt s bin php khc nhm gim thiu khong cch k vng kim ton ......................................................................................................................... 77 3.4.1. Gio dc nng cao kin thc ca sinh vin ngnh kinh t ....................... 77 3.4.2. Tng cng nng cao nhn thc ca kim ton vin ............................... 78 3.4.3. Tng cng tuyn truyn, gio dc v kin thc kim ton cho ngi s dng bo co ti chnh .......................................................................................... 79 KT LUN ............................................................................................................. 80 DANH MC TI LIU THAM KHO ................................................................. 81 PH LC ................................................................................................................ 83

DANH MC BNG BIU Bng 1 Bng chng Khong cch nng lc ............................................................. 28 Bng 2 Bng chng Khong cc hp l ................................................................... 30 Bng 3. Ni dung iu tra nh gi khong cch chun mc.................................. 44 Bng 4 Kt qu thu thp bng hi Khong cch chun mc ................................... 50 Bng 5 Kt qu nh gi khong cch chun mc .................................................. 51 Bng 6 Thng k kt qu thu thp bng hi khong cch hp l ............................ 55 Bng 7 Kt qu nh gi khong cch hp l 1 ....................................................... 57 Bng 8 Kt qu nh gi khong cch hp l 2 ....................................................... 58 Bng 9 Kt qu nh gi khong cch hp l 3 ....................................................... 59 Bng 10 Kt qu nh gi khong cch hp l 4..................................................... 60 Bng 11 Kt qu nh gi khong cch hp l 5..................................................... 62

Hnh 1 Thit k nghin cu ...................................................................................... 10 Hnh 2 Khi nim Khong cch k vng ................................................................. 18 Hnh 3 Mi quan h gia cc ch th sinh ra khong cch k vng ....................... 19 Hnh 4 Cc yu t hnh thnh khong cch k vng theo nh ngha ..................... 22 Hnh 5 M hnh khong cch k vng Porter (1993) .............................................. 23 Hnh 6 S khong cch k vng ......................................................................... 26 Hnh 7.M hnh gim thiu Khong cch k vng .................................................. 32 Hnh 8 Thang im so snh ...................................................................................... 44 Hnh 9 Thang im so snh ...................................................................................... 56

DANH MC CH VIT TT KTV BCTC VSA VACPA kim ton vin bo co ti chnh Chun mc kim ton Vit Nam Hi Kim ton vin hnh ngh ti Vit Nam

M U 1. Tnh cp thit ca ti. Ngy nay, khi cc hot ng kinh t ngy cng tr nn a dng vi nhiu mi lin kt phc tp th hot ng kim ton cng tr nn quan trng hn bao gi ht. Kim ton nhm m bo tnh trung thc v hp l ca thng tin, cng c nim tin cho nh u t i vi cc bo co ti chnh ca doanh nghip. Ni cch khc, kim ton va l cu ni t nh u t n cc doanh nghip, va gip cho cc hot ng kinh t tr nn minh bch hn. Trn thc t, x hi vn tn ti nhiu cch nhn nhn khc nhau v ngh nghip kim ton, c bit l trch nhim v ngha v ca kim ton vin. Trong mi cuc kim ton, vic t c ri ro kim ton thp l iu m bn thn kim ton vin hng n nhm nng cao tnh ng tin cy ca kt qu kim ton. i vi nhng ngi s dng bo co ti chnh c kim ton nhm a ra cc quyt nh nh u t, mua bn chng khon lun mong mun v hy vng kt qu kim ton chnh xc mc cao ngha l cc bo co ti chnh sau kim ton c cng b c t sai st nht. Nh vy, c kim ton vin v ngi s dng bo co kim ton u c cng mt mong mun hn ch ti a cc sai st trong bo co ti chnh. Tuy nhin, nhng mong i ca cc nh u t v kt qu m cuc kim ton thc t t c i khi khng ng nht, chnh t s khc bit ny to nn khong cch k vng trong kim ton (the expectation gap in auditing). L thuyt khong cch k vng c ngha x hi v cng su sc. Nghin cu l thuyt ny c gi tr rt ln trong vic ch ra nhng yu cu thc t m x hi i hi i vi ngnh ngh kim ton cng nh nhng tn ti v nhn thc ca ngi s dng bo co ti chnh v ngha v v trch nhim ca kim ton vin cng nh nhng nhn thc ca kim ton vin v trch nhim v ngha v ca

mnh. T c nhng bin php ph hp khc phc nhng hn ch v duy tr nhng u im. L thuyt Khong cch k vng c mt qu trnh hnh thnh v pht trin rng ri tuy nhin vn cn kh mi m Vit Nam. Trong khun kh ti nghin cu Khong cch k vng trong kim ton ti cc doanh nghip nim yt, nhm tc gi mong mun a ra ci nhn tng qut nht v vn ny ti ngi c, ch ra thc trng i vi khong cch k vng Vit Nam, t nhm tm ra cc gii php rt ngn khong cch k vng trong hot ng kim ton. 2. Tng quan cng trnh nghin cu c lin quan n ti. Khong cch k vng trong kim ton c nghin cu v chng minh ti nhiu nc trn th gii, tuy nhin l thuyt ny cn kh mi m Vit Nam. C th k ra mt s cng trnh nghin cu tiu biu v khong cch k vng kim ton nh sau: Khong cch k vng trong kim ton: Nhng bng chng quc t (Audit expectation gap: international evidences) M.Salehi, V.Rostami vi ni dung nghin cu ch yu nh: Trnh by qu trnh hnh thnh v pht trin ca l thuyt khong cch k vng trong kim ton, tng hp cc nghin cu chng minh s tn ti ca khong cch k vng trong kim ton ti nhiu nc khc nhau. Gian ln trong doanh nghip v khong cch k vng trong kim ton (Corporate fraud and the audit expectations gap: A study among business managers) Harold F.D. Hassink, Laury H.Bollen, Roger H.G. Meuwissen, Meinderd J. de Vries, Tp ch K ton Kim ton v Thu quc t (Journal of International Accounting, Auditing and Taxation) vi ni dung ch yu nh: trnh by v gii thch l thuyt khong cch k vng, xy dng phng php o lng v tin hnh o lng khong cch k vng ti H Lan.

Bn cnh , trong qu trnh tp hp ti liu, nhm nghin cu tm hiu mt s bi vit rt hu ch t vn ny, nh sau: Gii php gp phn gim thiu s khc bit k vng ca kim ton c lp trong xu th hi nhp pht trin,ThS. Phan Thanh Hi vi ni dung ch yu nh: ch ra khi nim, bn cht ca khong cch k vng kim ton, ch ra biu hin ca khong cch k vng trong cc chun mc v phng php kim ton cng nh khi qut cc bin php gim thiu khong cch k vng kim ton. V trch nhim ca kim ton vin c lp vi gian ln v sai st trong kim ton bo co ti chnh, TS.Phm c Hiu, Tp ch kim ton, s 9/130, trang 29 vi ni dung nghin cu ch yu nh: Trnh by trch nhim ca kim ton vin c lp, nu ra nhng nhm ln ch yu v mc tiu kim ton. 3. Mc tiu nghin cu. - Trnh by nhng ni dung c bn v l thuyt khong cch k vng trong kim ton v nhng vn lin quan: + Cung cp cho ngi c mt ci nhn, c th v nh ngha, bn cht, cu trc, nh hng ca khong cch k vng kim ton. + Nu ln nhng phng php tng th nhm gim thiu khong cch k vng. - Phn tch nh gi khong cch k vng Vit Nam: + Ch ra phng php, cch thc nh gi khong cch k vng Vit Nam v nhng s liu kho st thc t. + nh gi c mc khong cch k vng thc t Vit Nam. - xut cc phng php c th nhm gim thiu khong cch k vng 4. Phm vi nghin cu.

a im nghin cu: Nhng vn lin quan n kho st nh gi thc

trng khong cch k vng c thc hin trn a bn H Ni ti cc sn giao dch chng khon, ngn hng v mt s doanh nghip. Thi gian nghin cu: ti c thc hin trong vng 5 thng t ngy 15/11/2011 n 15/04/2012. Thi gian thc hin tng i ngn, do trong qu trnh thc hin v hon thnh ti s khng th trnh c nhng thiu st. 5. Phng php nghin cu. - Trong bi nghin cu c s dng cc phng php tng hp, phn tch thng tin. - Thu thp s liu: + S liu s cp: Thu thp t kin ca cc kim ton vin, nhn vin tn dng ngn hng, nh u t, nh qun l doanh nghip, sinh vin ngnh kinh t thng qua bng hi. + S liu th cp: c thu thp t cc ngun nh: Cc bo, tp ch v c bit l ngun thng tin t internet, gp phn ng k cho bi nghin cu. Cc s liu thng k t Hi Kim ton vin hnh ngh Vit Nam. Cc bo co nghin cu khoa hc, ti liu hng dn. - Phn tch s liu: + S dng cc phng php tng hp, so snh, chn lc s liu lin quan ri tin hnh nghin cu, phn tch. T rt ra thc trng khong cch k vng trong kim ton trn a bn H Ni, nh gi v a ra mt s gii php nhm gim thiu khong cch k vng + Tt c cc s liu c x l bng phm mm Excel 2010 - Thit k nghin cu:

C s l thuyt: khong cch k vng kim ton

S khong cch k vng trong kim ton

Bng hi

Bo co

Thu thp, x l s liu: thng k, phn tch

Phng vn

Hnh 1 Thit k nghin cu 6. Ni dung nghin cu. Ngoi phn m u v kt lun, ti gm ba chng c th nh sau: - Chng 1: Mt s vn v khong cch k vng kim ton. - Chng 2: Kim ton c lp v khong cch k vng trong kim ton ti Vit Nam. - Chng 3: Gii php gim thiu khong cch k vng kim ton ti Vit Nam.

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CHNG I
MT S VN V KHONG CCH K VNG KIM TON 1.1. Kim ton v khong cch k vng kim ton. 1.1.1. Khi qut v kim ton K t khi nc ta chuyn i sang nn kinh t th trng, thc hin ch trng a dng ha cc hnh thc s hu, cc thnh phn kinh t ngy cng c m rng v ng vai tr v cng quan trng i vi s pht trin ca nn kinh t t nc. Trong bi cnh , thng tin ti chnh ca cc doanh nghip khng ch cho cc c quan qun l nh nc xt duyt, kim tra m gi y cc thng tin ny tr nn cn thit cho nhiu ngi, c nhiu i tng quan tm v s dng cho cc quyt nh kinh t. c bit, khi nn kinh t Vit Nam hi nhp su rng vi kinh t th gii, chu s thm nhp v nh hng su sc ca nhng tc ng t nc ngoi th nhu cu c c nhng thng tin vi chnh xc cao, tin cy v trung thc v cc doanh nghip trong nc li cng tr nn quan trng. ng trc yu cu , hot ng kim ton ni chung v kim ton c lp ni ring ra i v tr thnh b phn cn thit khng th thiu trong i sng kinh t t nc. Kim ton l mt qu trnh m theo mt c nhn c lp c thm quyn thu thp v nh gi cc bng chng c th v cc thng tin s lng c lin quan n mt t chc kinh t c th nhm mc ch xc nh v bo co mc ph hp gia cc thng tin s lng vi cc chun mc c xy dng.1 i su hn vo lnh vc kim ton, kim ton bo co ti chnh l hot ng ca cc kim ton vin c nng lc v c lp tin hnh thu thp v nh gi cc bng chng kim ton v bo co ti chnh c kim ton nhm kim tra v bo co v mc trung thc, hp l ca bo co ti chnh c kim ton vi cc tiu
1

Alvin A.Arens, James K.Loebbecke, (1995) Kim ton Auditing, NXB Thng k. trang 9

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chun, chun mc c thit lp2. i tng ca kim ton bo co ti chnh l cc thng tin kinh t trn bo co ti chnh ca doanh nghip bao gm: Bo co kt qu hot ng kinh doanh, bng cn i k ton, bo co lu chuyn tin t, v thuyt minh bo co ti chnh. Kt qu ca kim ton bo co ti chnh l cc bo co kim ton trong nu r kin ca kim ton vin v mc trung thc v hp l ca bo co ti chnh c kim ton. Ngoi ra, kt qu kim ton cn bao gm th qun l nu ln nhng tn ti trong vic thit lp v vn hnh h thng kim sot ni b, trong vic t chc cng tc k ton v lp bo co ti chnh n v ng thi xut hng khc phc n v nng cao cht lng ca cc bo co ti chnh3. Bo co ti chnh c th c kim ton bi kim ton c lp, kim ton ni b v kim ton nh nc. Tuy nhin, mt yu cu chung khi kim ton bo co ti chnh l kim ton vin phi c lp v c nng lc.Trong , mc tiu kim ton bo co ti chnh ca kim ton vin c coi l c lp l s trnh by nhn xt v mc trung thc m bo co ti chnh phn nh tnh hnh ti chnh, cc kt qu hot ng v s lu chuyn dng tin mt theo cc nguyn tc k ton c tha nhn (theo chun mc kim ton M SAS). Kim ton lm tng mc tin cy i vi cc thng tin ti chnh, gp phn lnh mnh ho cc quan h kinh t. Da vo kt qu kim ton, nhng ngi s dng bo co ti chnh c kim ton c c cc thng tin khch quan, chnh xc theo c th nh gi mt cch ng n tnh hnh ti chnh cng nh kt qu hot ng kinh doanh ca doanh nghip lm c s cho cc quyt nh kinh t ca mnh. Bn cnh mc tiu chnh l a ra kin v mc trung thc v hp l trong cc bo co ti chnh, cc kim ton vin, thng qua qu trnh kim ton, cn c th a ra nhng kin ngh gip

2 3

Ths. u Ngc Chu, TS. Nguyn Vit Li (2011), Gio trnh Kim ton bo co ti chnh, NXB Ti chnh, trang 5 Ths. u Ngc Chu, TS. Nguyn Vit Li (2011), Gio trnh Kim ton bo co ti chnh, NXB Ti chnh, trang 5

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doanh nghip hon thin h thng kim sot, nng cao hiu qu trong cng tc qun l ti chnh cng nh hot ng kinh doanh. Ngoi nhng ng gp tch cc nu trn cho nn kinh t, kim ton c lp cn l hot ng dch v v nh vy n to ra gi tr cho nn kinh t, gp phn nng cao thu nhp quc dn, nng cao ngun thu cho ngn sch. Hot ng kim ton cn thu ht c lc lng ln cc lao ng c trnh chuyn mn nghip v cao v c bit l lc lng chuyn gia t vn nc ngoi lm vic ti cc cng ty kim ton quc t. Lc lng ny truyn t nhiu kinh nhim qun l kinh t cho cc doanh nghip, t chc cng nh nhng ng nghip. Kim ton c nhng chc nng chnh nh sau: Th nht, kim ton c chc nng kim tra v xc nhn, hay cn gi l chc nng xc minh. y l chc nng hnh thnh u tin gn lin vi s ra i, hnh thnh v pht trin ca kim ton. Bn thn chc nng ny khng ngng pht trin mnh m v c th hin cao hn di dng bo co kim ton4. Th hai, kim ton c chc nng trnh by kin (hay chc nng t vn). y l chc nng pht sinh v hnh thnh sau chc nng xc minh. T yu cu thc tin qun l t ra, chc nng trnh by kin ra i v th hin di dng th qun l5. 1.1.2. Khi nim khong cch k vng trong kim ton Trong thi gian gn y, thut ng khong cch k vng trong kim ton ang c nhiu nh nghin cu quan tm, bi l l thuyt ny gip cho vic xc nh trch nhim ca kim ton ni chung v kim ton c lp ni ring, cng nh nhng quan nim ang tn ti ca ngi s dng bo co ti chnh v nhim v ca kim ton trong mt x hi c th.
4 5

TS. Nguyn Vit Li, ThS. u Ngc Chu (2009), L thuyt kim ton, NXB Ti chnh, trang 17. TS. Nguyn Vit Li, ThS. u Ngc Chu (2009), L thuyt kim ton, NXB Ti chnh, trang 17.

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S ra i ca l thuyt khong cch k vng trong kim ton (1974) l kh mun so vi lch s pht trin hn 20 th k qua ?? ca khoa hc kim ton (kim ton xut hin t th k III trc Cng nguyn)6. Thc t , khong cch k vng lun lun tn ti v mang tnh tt yu trong sut qu trnh pht trin v hon thin ca khoa hc kim tonTuy nhin, n ch c pht hin ra khi kinh t pht trin n mt mc nht nh m hot ng kim ton v s dng kt qu kim ton l vic cn thit. i vi cc cng ty nim yt vic cng b bo co ti chnh c kim ton l yu cu bt buc7 hay i vi cc nh u t th bo co ti chnh li l mt knh thng hu ch v hiu qu. Khi nhng nhu cu ny pht sinh km theo s k vng khc nhau ca cc i tng khc nhau dn ti khong cch k vng trong kim ton. K t sau ln u tin thut ng Khong cch k vng trong kim ton c s dng trong bi nghin cu The accountant waterloo (1974) ca Liggio c rt nhiu nh khoa hc quan tm n vn ny v tip tc b sung, hon thin l thuyt ny. Liggio8(1974) l ngi u tin a ra khi nim khong cch k vng trong kim ton. Theo ng, khong cch k vng trong kim ton l s khc bit gia 2 mc k vng v hiu qu cng vic kim ton gia kim ton vin v ngi s dng bo co ti chnh (The difference between the levels of expected performance as interpreted by the independent accountant and users of financial statements). Cohen Commission (1978) a ra khi nim khong cch k vng l s k vng hoc yu cu ca cng chng v nhng g kim ton vin c th v nn hon

6 7 8

PTS. Nguyn nh Hu (1999), Kim ton cn bn, NXB Chnh tr quc gia, trang 11. iu 6, bc 1, Th tc ng k nim yt chng khonti s giao dch chng khon H Ni.

B Pierce and M Kilcommins The audit expectations gap: The role of Auditing education Dubin City University Business School Research Paper 1995-1996 No 13.

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thnh mt cch hp l (public expects or needs what auditors can and should reasonably expect to accomplish). Porter (1993)9 cho rng khong cch k vng l khong cch gia s k vng ca x hi i vi kim ton vin v hot ng kim ton. Theo Monroe v Woodliff (1994)10, khong cch k vng l s khc nhau v nim tin gia kim ton vin v cng chng v nhim v, trch nhim ca kim ton vin i vi gian ln, sai st v nhng thng tin trong bo co kim ton. Nh vy, cc khi nim ny u tng ng v cc i tng to nn khong cch k vng, l do s chnh lch v k vng ca cng chng v kim ton vin. Tuy nhin, v sau ny, nh ngha khong cch k vng cng c th hn khi c th ha trch nhim v nhim v ca kim ton vin v gian ln v sai st trong cc bo co ti chnh.. Allyne v Howard (2005) nh ngha gian ln l nhng hnh vi c ch , la gt hoc trm cp, sai st l li khng c trong bo co ti chnh. Theo chun mc kim ton Vit Nam (VSA) s 240 v chun mc kim ton Quc t s 240 (IAS), 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. Gian ln c th biu hin di cc hnh thc nh: + Xuyn tc, lm gi chng t, ti liu lin quan n bo co ti chnh; + Sa i chng t, ti liu k ton lm sai lch bo co ti chnh;
9

The expectation gap in auditing; Hian Chye Koh - Associate Professor, Nanyang Business School, Singapore; E-Sah Woo - Auditor, Price Waterhouse, Singapore. 10 Monrie and Woddliff (1993); THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP.

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+ Bin th ti sn; + Che du hoc c b st cc thng tin, ti liu hoc nghip v kinh t lm sai lch bo co ti chnh; + Ghi chp cc nghip v kinh t khng ng s tht; + C p dng sai 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 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 . Tm li, gian ln v sai st u lm sai lch thng tin kinh t, trong khi gian ln do yu t ch quan gy ra th sai st li mang tnh cht khch quan, gian ln thng xy ra mt khu no trong khi sai st quy m ln hn l c mt h thng. Gian ln v sai st gy hu qu khc nhau vi cng mt tc ng do mi quan h v li ch kinh t c iu chnh trong hnh ng ca hai khi nim khng ging nhau. - Trch nhim ca kim ton vin i vi gian ln v sai st Gian ln v sai st l hai yu t rt c quan tm trong qu trnh kim ton, kim ton vin pht hin cc gian ln v sai st gip cho bo co ti chnh trung thc v hp l hn, tuy nhin kim ton vin phi chu trch nhim nh th no trong trng hp khng pht hin c tt c nhng gian ln v sai st hoc b qua nhng gian ln v sai st trng yu?

16

Theo Porter (1997), trong mt thi gian di, vai tr ca kim ton vin ch l pht hin v bo co v gian ln. Tuy nhin theo thi gian, vai tr dn thay i. Chun mc kim ton Vit Nam VSA s 240 quy nh v trch nhim ca kim ton vin i vi gian ln v sai st nh sau: 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 gian ln v sai st n v m h kim ton. Kim ton vin phi chu trch nhim i vi vic pht hin gian ln v sai st, tuy nhin khng phi chu trch nhim trc tip i vi vic ngn nga. Vic ngn chn, pht hin v x l gian ln, sai st l trch nhim v bn phn ca bn thn ch doanh nghip c kim ton. Kim ton vin ch c trch nhim xc nhn thng tin trn bo co ti chnh c trung thc v hp l hay khng thng qua vic pht hin cc gian ln v sai st t cc bng chng kim ton, m hu ht cc bng chng ny l do cc n v c kim ton cung cp. Hn na, do nhng hn ch vn c ca kim ton hay trong kim ton lun cha ng nhng ri ro c hu, cho d cng vic kim ton c lp k hoch v tin hnh thc hin kim ton theo ng cc quy trnh, th tc kim ton quy nh. Bn cnh , kim ton vin c trch nhim phi thng bo v gian ln v sai st cho n v c kim ton, cho ngi s dng bo co ti chnh v cho c quan chc nng c lin quan trong cc trng hp c th. Chnh t vic khng hiu r bn cht ca kim ton cng nh cc t ng v cch din gii t chun mc v lut kim ton khin cho ngi s dng bo co ti chnh v kim ton vin c nhng cch nhn nhn khc nhau v trch nhim ca

17

kim ton vin i vi gian ln v sai st, gy nn s khc bit trong k vng v tnh trung thc v hp l ca bo co ti chnh. y cng l nguyn nhn to nn khong cch k vng trong kim ton. Tm li, khong cch k vng chnh l s khc bit v k vng ca ngi s dng bo co ti chnh v nhn thcca chnh bn thn kim ton vin i vi nhim v v trch nhim ca kim ton vini vi gian ln v sai st.

Hnh 2 Khi nim Khong cch k vng 1.2. Nguyn nhn hnh thnh v m hnh khong cch k vng kim ton. 1.2.1. Nguyn nhn hnh thnh khong cch k vng kim ton. Khong cch k vng c hnh thnh t nhiu yu t. c th l nim tin qu ln ca x hi vo vic kim ton vin lun tun th y cc chun mc, quy tc kim ton v m bo hon ton tnh chnh xc ca bo co ti chnh c kim ton. Vn c nhiu quan im cho rng vai tr ca kim ton vin l pht hin tt c cc sai st v gian ln, thc t cng vic chnh ca kim ton l thu thp v nh gi cc thng tin kinh t ch khng phi l tm ra sai phm. Bn cnh , khong cch k vng cng c th sinh ra t cc yu t ch quan ca kim ton vin nh vic khng tun th y cc quy tc, chun mc kim ton hay nng lc hn ch. Xt trn tng th th khong cch k vng sinh ra trong s

18

tng tc ca kim ton vin v nhng i tng s dng bo co kim ton nh nh u t, c ngthng qua bo co ti chnh ca doanh nghip c kim ton. S tng tc din ra trong mi trng v m bao gm cc th ch kinh t, chnh tr v mi trng vi m bao gm mi trng kinh doanh, ti chnh Khong cch k vng trong kim ton l mt hin tng sinh ra t cc i tng , n ra i v tn ti song hnh trong sut qu trnh pht trin ca khoa hc kim ton v kinh t. T cc nhn nh k trn, nhm nghin cu xy dng s cc yu t th hin mi quan h gia cc ch th gp phn hnh thnh khong cch k vng.

Hnh 3 Mi quan h gia cc ch th sinh ra khong cch k vng T s trn, ta c th thy, gia cc ch th i tng c kim ton, Kim ton vin v Cng chng hnh thnh cc mi quan h tng tc ln nhau. Cng chng (hay nh u t) thng qua cc thng tin t Bo co ti chnh c kim ton u t vo i tng c kim ton (hay doanh nghip)

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bng cch mua c phiu, tri phiu v thu c li nhun nh c tc, tin chnh lch khi c phiu, tri phiu tng gi hoc ri ro khi cc doanh nghip thua l. Kim ton vin (hay cng ty kim ton) cung cp dch v kim ton cho cc i tng c kim ton v nhn tin cng t qu trnh cung cp dch v. Nh vy, hai mi quan h ny u kh r rng v d dng nhn bit. Tuy nhin, gia Kim ton vin v Cng chng vn lun lun tn ti mt mi quan h thng qua Khong cch k vng, mi quan h ny thng c t ngi bit ti bi s tru tng, kh lng ha v nhng tnh cht c bit ca n. Tm li, xt mt cch n gin nht, nguyn nhn gy nn khong cch k vngxut pht trc tip t hai i tng kim ton vinv ngi s dng bo co ti chnh; gin tip t pha i tng c kim ton. Th nht, v pha kim ton vin, do dch v c cc cng ty kim ton cung cp cha hon ho. S thiu hon ho th hin qua hai kha cnh, v pha kim ton vin c cho l nng lc v c lp, c phm cht t cch o c, tuy nhin khi cc nhn t ny b vi phm s l mt nguyn nhn gy ra khong cch k vng. Hn na, kim ton ch l qu trnh xc nhn tnh trung thc v hp l ca bo co ti chnh ca cc doanh nghip khch hng da trn nhng thng tin h cung cp. Mi cuc kim ton thng ch din ra trong mt phm vi nht nh, hay ni cch khc, kim ton vin lun thc hin k thut chn mu trong qu trnh thc hin cng vic ca mnh. Do khng th thc hin kim ton 100% cc nghip v nn hot ng kim ton lun lun tn ti nhng ri ro. Bn cnh , v pha tc ng ca yu t mi trng, lut v chun mc kim ton cha t c yu cu hp l ca ngh nghip v x hi. Th hai, v pha ngi s dng bo co ti chnh - l nhn t cui cng, mc tiu p ng cui cng m bo co ti chnh v kim ton hng ti - do yu cu

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qu cao i vi ngh nghip kim ton. i vi cc nh u t, bo co ti chnh l mt cng c rt quan trng trong qu trnh a ra quyt nh, trong trng hp cc bn bo co cha ng nhng sai st th r rng cn c ngi phi chu trch nhim v nhng sai st ny, m nhng ngi s dng bo co ti chnh thng cho rng y l li ca kim ton vin. Trn thc t, nhng ngi s dng bo co ti chnh lun k vng rng: i) Kim ton vin phi c trch nhim ch yu i vi bo co ti chnh c kim ton; ii) Kim ton vin phi m bo bo co kim ton mc chnh xc; iii) Kim ton vin phi thc hin kim tra 100% s mu kim ton; iv) Kim ton vin phi a ra tt c nhng cnh bo v ri ro c th xy ra i vi doanh nghip. Mt cuc kim tra thng khng th p ng c nhng nhu cu trn do nhng hn ch tim tng ca kim ton v su xa hn l kha cnh kinh t ca vn . Hn na, s khng am hiu v ngnh ngh kim ton v c bit l khi nim trng yu trong kim ton cng l nguyn nhn gy nn khong cch k vng, v d nh mt nh u t u t 150 triu VN vo mt cng ty, chnh v th, anh ta cho rng nhng gian ln v sai st c gi tr t 100 triu VN trong bo co ti chnh cn phi c kim ton vin pht hin v thng bo, nhng thc t, cng ty m anh ta u t l mt cng ty ln vi tng s vn hng trm t ng, di gc ca kim ton vin, tng sai st tr gi 100 triu c coi l chp nhn c, hay c gi l khng trng yu v sai st ny c kim ton vin b qua khi a ra kin trn bo co kim ton. Ngoi ra, v pha doanh nghip c kim ton, c th xy ra s thng ng trong trch nhim ca kim ton vin vi gian ln, doanh nghip c tnh che giu cc gian ln vi ng c l li ch kinh t gy nn nhng sai lch trong thng tin kinh t. 1.2.2. M hnh khong cch k vng kim ton

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1.2.2.1. M hnh khong cch k vng trc khi ra i m hnh ca Porter (1993) Thc cht, vic phn chia cc yu t cu thnh khong cch k vng l nhm cc nguyn nhn to thnh khong cch k vng thnh nhng nhm ln v tng ng, t c mt cch nhn tng qut hn v vn ny. Xut pht t yu cu , cc nh nghin cu nh Liggio (1974), Cohen Commission (1978) u phn chia khong cch k vng thnh 2 yu t (1) k vng ca x hi v trch nhim ca kim ton vin v (2) quan im ca kim ton vin v trch nhim ca h. Cch phn chia ny da vo nh ngha khong cch k vng.

Hnh 4 Cc yu t hnh thnh khong cch k vng theo nh ngha Vic phn chia ny l hon ton chnh xc, tuy nhin cn kh s khai, bi v n xut hin khi khi nim khong cch k vng mi ra i nn vn cha c nghin cu v kim chng mt cch rng ri. Cng chnh v l do , m hnh ny cng ch c coi l mt cch din t khc ca khi nim khong cch k vng. 1.2.2.2. M hnh khong cch k vng ca Porter (1993) Sau qu trnh nghin cu lu di v bn b, l thuyt khong cch k vng c pht trin v chng minh rt nhiu nn kinh t khc nhau. Tip sau , s ra i ca m hnh khong cch k vng ca Porter (1993) cng nh nghin

22

cu tip theo da trn m hnh ny gip ch rt nhiu cho vic l gii cc nguyn nhn gy nn khong cch k vng r rng v c th hn.

Hnh 5 M hnh khong cch k vng Porter (1993) Ch thch: * Trch nhim thc t ca kim ton vin c ch ra trong Lut v cc chun mc kim ton ** Trch nhim ca kim ton vin trong phm vi hp l v chi ph v li ch cho hot ng kim ton. Theo nghin cu ca Porter (1993), ng phn tch khong cch k vng trong kim ton thnh hai yu t chnh l Khong cch hp l (Reasonable gap RG) v Khong cch hot ng (Performance gap - PG). Trong :

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- Khong cch hp l (RG) l khong cch gia s k vng mang tnh ch quan ca ngi s dng bo co ti chnh vi kim ton vin c cng nhn c y phm cht nng lc ca mt kim ton vin. Ni cch khc, khong cch ny lin quan n s nhm ln v nhn thc v bn cht, mc ch v ca chc nng ca hot ng kim ton trn quan im ca x hi. Humphrey (1997) cho rng loi khong cch ny hnh thnh ch yu do s phc tp cacc thut ng v khi nim trong chun mc k ton, kim ton, nh quan im trung thc v hp l, c th chp nhn c, trng yu, y , ng tin cy v c lin quan, tuy nhin chng li c dng nh gi hot ng ca kim ton vin. Lee and Ali (2008)11 b sung thm quan im ca Humphrey rng khong cch ny c lin quan n mc tiu hot ng v vai tr ca kim ton vin b nh hng bi cc nhn t nh mi trng kinh t x hi, cc s kin lch s quan trng, ta n v thm ch s pht trin ca cng ngh. - Khong cch hot ng (PG) l khong cch gia s k vng mang tnh khch quan ca ngi s dng bo co ti chnh v vic kim ton vinhon thnh trch nhim v ngha v ca mnh mc c th chp nhn c, v nhng g m kim ton vin nhn thc v trch nhim v nhim v ca mnh. S k vng mang tnh khch quan y th hin s k vng c cn c, bng chng xc ng. X hi c th da vo chun mc kim ton hoc lut kim ton k vng v hot ng ca kim ton vin. Kim ton vinhon thnh trch nhim v ngha v ca mnh mc c th chp nhn c hay trch nhim ca kim ton vin trong phm vi hp l cho hot ng kim ton nhm ni n vic qu trnh kim ton din ra trong mt phm vi hp l v vic chn mu, hp l trong kim tra s lng cc nghip chi ph cho hot ng kim ton l hp l i vi i tng c kim ton.
11

Lee, T.H., and Ali, A.Md. (2008). The Evolution of Auditing: An Analysis of the Historical Development. Journal of Modern Accounting and Auditing, 4(12).

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Khong cch hot ng c th c phn tch thnh hai nhn t: khong cch chun mc (Deficient standard DS) v khong cch nng lc (Deficient performance DP). Porter ch ra khong cch chun mc (DS) pht sinh do tnh khng y ca chun mc kim ton, hm v s lng lo trong h thng chun mc kim ton so vi yu cu thc t ca x hi v s pht trin, bin i ca nn kinh t; khong cch nng lc (DP) pht sinh do bn thn kim ton vin khng nhn thc c y trch nhim v ngha v ca mt kim ton vin hnh ngh. Vic phn chia thnh ba yu t cho chng ta c mt ci nhn r rng hn v khong cch k vng, qua a ra cc phng php thch hp gim thiu khong cch k vng: b sung thm cc chun mc kim ton ph hp; nng cao s hiu bit ca x hi v lnh vc k ton, kim ton; cht lng o to gii kim ton v nng cao vic kim ton cht lng kim ton. Da vo cc phn tch nh trn, c th biu din li m hnh khong cch k vng mt cch n gin nh sau: T vic nghin cu v tham kho s khong cch k vng trong kim ton, nhm nghin cu c a ra m hnh khong cch k vng trong kim ton nh sau:

25

Hnh 6 S khong cch k vng EP = DS x RG x DP Trong : EP: Khong cch k vng (Expectation gap) DS: Khong cch chun mc (Standard gap) RG: Khong cch hp l (Reasonableness gap) DP: Khong cch hot ng (Performance gap) M hnh s dng du nhn khng mang tnh cht ton hc m ch biu th mi quan h ph thuc, v hai v khng tng mt lng tng ng. Vic o lng y ch mang tnh tng i, khng phi tuyt i. Qua vic phn tch m hnh ny cho php chng ta a ra hng gim thiu khong cch k vng. T cch phn chia nh trn, Porter v mt s nh nghin cu ch ra cc bng chng t s tn ti ca khong cch k vng theo cc yu t cu thnh

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- Nhng hn ch v nhn thc ca kim ton vin ti mt s quc gia c th gy nn khong cch nng lc c lit k nh sau: Nghin cu ca Porter Nghin cu ca Porter v Gowthorpe Nghin cu ca Lee, et al.

Trnh by trong bo co Trong trng hp trch Nh qun l tha nhn kim ton hnh vi bin nhim trong lnh vc hnh vi tri vi php lut th ti sn doanh nghip kinh doanh khng c gy nn nh hng trc ca nh qun l quy nh, kim ton vin tip ln bo co ti chnh cn bo co cc hnh vi tri php lut gy ra do nh qun l doanh nghip ln c quan thch hp Pht hin hnh vi tri Pht hin cc hnh vi vi php lut lm nh tri vi php lut ca hng trc tip n bo nhn vin kim ton gy co ti chnh ca nhn nh hng ln bo co vin trong cng ty ti chnh ca doanh nghip a ra kin nghi ngh Trnh by trong bo co v nguyn tc hot ng kim ton hnh vi c lin tc ca cng ty bp mo cc thng tin trong bo co ti chnh Trnh by trong bo co Trong trng hp trnh kim ton hnh vi tri nhim trong lnh vc
ca doanh nghip

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vi pht lut nh hng kinh doanh khng c trc tip n bo co ti quy nh, kim ton vin chnh ca cng ty cn bo co ln c quan thch hp hnh vi bin th ti sn cng ty ca nh qun l Bng 1 Bng chng Khong cch nng lc12 - Nhng trch nhim v nhim v ca kim ton vin d gy nn nhm ln gy nn khong cch hp l ti mt s quc gia theo cc nghin cu: Nghin Porter cu ca Nghin cu ca Porter v Gowthorpe Nghin cu ca Lee, et al. chnh. m bo tnh y v chnh xc trong bo co ti chnh c kim ton Bo co cc sai phm m bo khch hng l Xc minh mi giao dch v lut thu ln cc mt cng ty vng tri v k ton thu ni a v bo co mt ti chnh hnh vi trm cp ti sn doanh nghip ca nhn vin tha hnh ln c quan lut php Trnh by trong bo co Bo co ci sai phm v Ngn nga gian ln v
12

m bo tnh chnh xc m bo tnh chnh xc Chun b bo co ti trong bo co ti chnh trong bo co ti chnh v cng ty c kim ton c kh nng tr n

Vitalija Bogdanoviit, 2011, An Empirical Study of Audit Expectation Gap: The Case of Lithuania, trang 29.

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ti chnh hnh vi trm lut thu ln cc thu sai st trong cng ty cp ti sn doanh ni a

nghip ca nhn vin tha hnh v hnh vi tri php lut gy nh hng trc tip ln bo co ti chnh Pht hin hnh vi tri Trong trng hp trch Pht hin mi gian ln php lut gy nh nhim trong lnh vc v sai st trong cng ty hng trc tip ln bo kinh doanh khng co ti chnh ca cc c quy nh, kim vin chc trong cng ty ton vin cn bo co ln c quan thch hp, v hnh vi trm cp ti sn cng ty ca cc nhn vin tha hnh Kim tra v bo co Trnh by trong bo co Lp h thng k ton v tnh trung thc v cc kim ton hnh vi trm kim sot ni b thng tin phi ti chnh, cp ti sn ca nhn vin hiu qu v hiu sut tha hnh trong vn qun l cng ty v xc minh mi giao dch ca cng ty c kim ton Pht hin cc hnh vi tri php lut gy nh

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hng trc tip ln bo co ti chnh ca cc vin chc trong cng ty Kim tra v bo co mc tin cy ca cc thng tin ti chnh c trnh by trong bo co thng nin Kim tra v bo co tnh hiu qu v hiu xut trong vn qun tr v hnh chnh ca cng ty Bng 2 Bng chng Khong cc hp l13 1.3. ngha ca vic nghin cu khong cch k vng kim ton. 1.3.1. Tc ng ca khong cch k vng kim ton n nn kinh t Khong cch k vng kim ton c lin quan trc tip n kim ton vin, ngi s dng bo co ti chnh, nh u t v cc doanh nghip, thm ch l c nn kinh t. Nh cp trn, khong cch k vng lun tn ti v khng c cch no c th xa b hon ton khong cch k vng trong hot ng kim ton. Mt khong cch k vng nh l iu chp nhn c v gn nh khng nh hng n cc hot ng ca nn kinh t. Tuy nhin, nu khong cch k vng ln s gy nh hng nghim trng n h thng ti chnh ni ring v ton b nn kinh t ni chung. Bi l, khong cch k vng cng ln chng t nim tin ca x hi i kt qu kim ton cng thp, qua lm gim uy tn v s tin cy i vi kim ton vin v tnh minh bch trong cc hot ng kinh doanh ca doanh
13

Vitalija Bogdanoviit, 2011, An Empirical Study of Audit Expectation Gap: The Case of Lithuania, trang 30.

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nghip. Hn na, khi nh u t cm thy khng cn tin tng vo cc cng c phn tch ra quyt nh u t nh bo co ti chnh, s dn n vic chuyn hng dng vn u t sang cc knh khc nh bt ng sn, vng, ngoi t gy ra s khan him dng vn cho cc doanh nghip. Trong mt tnh hung xu hn, khi cc nh u t khng cn mnh dn a vn vo cc hot ng sn xut kinh doanh, hot ng sn xut s nh tr, gy mt cn bng v c cu vn v u t, tc ng xu n nn kinh t v m v to nn nhiu h ly i vi x hi. iu ny cng tr nn c bit quan trng khi Vit Nam hin nay, nhiu nh u t cn chy theo tm l s ng, u t theo kiu u c, lt vn. Th trng vng, ngoi t tuy cn nhiu bt n v din bin kh lng nhng li l nhng knh u t hp dn v mang li li nhun ln. Chnh v th vic thiu ht vn u t cho cc doanh nghip khi khong cch k vng ln l iu hon ton c th xy ra. 1.3.2. Mc ch nghin cu khong cch k vng kim ton. Nh trnh by trn, khong cch k vng c nh hng khng nh ti cc hot ng ca nn kinh t, c bit l h thng ti chnh. Hn na, khong cch k vng cn mang tnh cht x hi khi n phn nh nhng quan im, nhn nhn ca x hi (c th l ngi s dng bo co ti chnh) i vi ngnh ngh kim ton cng nh nhng vn cn tn ti i vi ngnh ngh kim ton. Chnh v vy, vic nghin cu khong cch k vng c ngha to ln i vi x hi. Th nht, nghin cu khong cch k vng gip ta xc nh r nguyn nhn hnh thnh, ln ca khong cch k vng i vi tng nhm i tng khc nhau trong nn kinh t nh cc ngn hng, ch doanh nghip v nh u t. T c th ra nhng bin php thch hp nhm thu hp khong cch k vng, tng tnh hiu qu trong vic thu ht vn u t vo qu trnh sn xut kinh doanh.

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Th hai, nghin cu khong cch k vng s gip chnh ph ra nhng chnh sch thch hp nhm tng tnh hiu qu v m bo s n nh cho th trng chng khon, gp phn ngn chn s mt cn bng vn u t, gp phn bnh n th trng vng v ngoi t. Th ba, nghin cu khong cch k vng s nhm lm r vai tr v trch nhim ca kim ton vin trong qu trnh pht hin nhng sai st v gian ln, lm tng nim tin ca x hi vo hot ng kim ton. 1.4. Cc bin php gim thiu khong cch k vng kim ton gim thiu khong cch k vng kim ton, phng php tt nht l phn tch t cc nguyn nhn gy ra khong cch k vng, t tm cc bin php khc phc tng yu t tng ng. Theo quan im ca nhm nghin cu, cn xut pht t m hnh: EP = DS x UG x DP. Khi c cc bin php ph hp lm cho DS (khong cch chun mc) gim v UG (khong cch bt hp l) gim, DP (khong cch hot ng) gim th EP (khong cch k vng) s gim. C th, khi loi b c khong cch chun mc, c ngha l lut v chun mc kim ton v trch nhim ca kim ton vin ph hp vi yu cu thc t ca nn kinh t v x hi, khi ch cn tn ti khong cch nng lc v khong cch hp l. Tip theo s dng cc bin php hn ch nhng nguyn nhn gy nn khong cch nng lc v khong cch hp l.

Hnh 7.M hnh gim thiu Khong cch k vng

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1.4.1. Hon thin chun mc v lut kim ton Trong qu trnh thc hin vic thm nh v a ra kin i vi bo co ti chnh, kim ton vin lun phi tun theo nhng lut nh, chun mc kim ton. Vic nghin cu v ban hnh cc chun mc r rng, y l ht sc quan trng. N gp phn gip trnh c cc nhm ln trong vic tip nhn thng tin v thc thi trong qu trnh kim ton bo co ti chnh. Nh nc v c quan chc nng cn sm thit lp mi trng php l hot ng kim ton, ban hnh y cc vn bn php quy v kim ton trong c nhn mnh vai tr, quyn hn v trch nhim i vi cc kim ton vin, cc t chc v hi ngh nghip. Hn na, phi xy dng, quy hoch v c chin lc o to bi dng kim ton vin theo cc giai on 5, 10, 15 nm v chin lc lu di. Bn cnh phi xy dng ni dung chng trnh o to kin thc cho ph hp trong tng thi k, tng i tng, theo tng mc tiu kim ton hay t chc kim ton. Nh nc cn m rng tng cng nng lc v vai tr hot ng ca cc t chc ngh nghip, tng cng cht lng hot ng ca Hi ngh nghip k ton kim ton, Hi ng Quc gia v k ton, cc chuyn gia k ton, kim ton, cc kim ton vin hnh ngh. Nh nc cn phi m bo cho cc cng ty kim ton cng nh cc kim ton vin c c s cnh tranh trong khun kh php lut, nng cao nng lc v th mnh ca cc cng ty kim ton trong nc nhm pht huy vai tr ch o ca kinh t Nh nc trong lnh vc kim ton. 1.4.2. Gio dc nng cao kin thc ca ngi s dng bo co ti chnh Vic gio dc nng cao kin thc cng chng, nhn thc ca x hi i vi hot ng kim ton gip lm gim khong cch hp l t rt ngn khong cch k vng. Nng cao kin thc ca cng chng thng qua vic tng cng cng tc tuyn truyn, gii thch cho ngi s dng cc dch v ca kim ton, c bit

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l dch v kim ton bo co ti chnh, nhng hn ch tim tng ca kim ton bo co ti chnh, c bit l gii thch v trch nhim ca kim ton vin, trch nhim ca nh qun l ti cc n v khch hng kim ton qua cc cuc hi tho chuyn , cc bui tp hun, trao i thng tin ca cc cng ty kim ton, ca hip hi ngh nghip. 1.4.3. Nng cao nng lc ca kim ton vin v cng ty kim ton. Nh trn cp, khong cch nng lc l mt b phn cu thnh ca khong cch k vng. V vy, nng cao nng lc ca kim ton vin lm gim thiu khong cch k vng. Yu cu v nng lc v o c vi kim ton vin l mt yu t quan trng v khng th thay th. phi tun th cc nguyn tc o c ngh nghip kim ton nh: c lp, chnh trc, khch quan, c nng lc chuyn mn v tnh thn trng, tnh b mt t cch ngh nghip, tun th chun mc chuyn mn. y l nhng nguyn tc mang tnh bt buc bi n nh hng rt ln n cht lng hiu qu ca cuc kim ton cng nh uy tn ca , cng ty kim ton. - Yu cu v o to ngh nghip: Cn phi c o to mt cch bi bn v c v l lun kim ton cng nh cch thc hnh kim ton. Qu trnh o to phi c thc hin thng xuyn, lin tc. c bit, vic o to phi hng ti mc tiu l: o to l lun kim ton v hnh ngh kim ton; o to k nng cn thit cho kim ton vin cng nh o c, thi ngh nghip kim ton. - Yu cu v tnh c lp: Kt qu kim ton s khng c gi tr khi nhng ngi s dng kt qu kim ton tin rng cuc kim ton thiu tnh c lp cho d cuc kim ton c thc hin bi ngi c trnh cao. Yu cu v tnh c lp th hin tnh trung thc v trch nhim ca kim ton vin i vi ngi s dng kt qu kim ton. ng thi, kim ton vin khng c s rng buc trong vic

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tip xc vi cc ti liu trong doanh nghip, khng c s rng buc hay chi phi v li ch. - Yu cu v nng lc chuyn mn: Kim ton vin cn c chuyn mn nghip v vng vng v k ton, hiu bit v ch chnh sch ti chnh, k ton v lut php ng thi tr thnh kim ton vin v c th thc hin cng vic c lp cn phi c cc kim ton vin c kinh nghim km cp, hng dn trong cc cuc kim ton thc t. Mt khc, cc kim ton vin phi c ngha v duy tr k nng, trnh nghip v trong sut qu trnh hnh ngh, lun cp nht cc thng tin v chnh sch k ton, ti chnh lin quan n lnh vc kim ton. V mt php l, cc kim ton vin ch c hnh ngh khi ng ki vi c quan c thm quyn v Vit Nam l B ti chnh sau khi trng tuyn k thi cp quc gia v cp chng ch kim ton vin. - Ngoi nng lc chuyn mn cn thit, cn c cc k nng sau: + K nng s dng thnh tho cc phng tin, iu kin phc v cho kim ton; + K nng t t chc cng vic, nh gi s ph hp ca cc cng vic cn thc hin trong qu trnh kim ton; + K nng lm vic theo nhm; + K nng pht hin v gii quyt vn ; + K nng ng x, giao tip, tha thun cc vn ; + K nng thu thp thng tin; + K nng thuyt trnh vn bng ming v bng vn bn; + K nng vn dng cc kin thc chuyn mn v chun mc chuyn mn cho cng vic kim ton; + K nng phn tch v t duy l gic; + K nng xt on ngh nghip;

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+ K nng v kh nng kim ch cm xc, nhy cm ngh nghip Cc k nng ny l nhng yu t gp phn lm nn cht lng v tnh kinh t trong kim ton. C th, bn thn kim ton vin phi c bin php, thc t nng cao nng lc c nhn. Th nht, cn phi c kin thc v s hiu bit tng i rng v ton din nhiu lnh vc v kha cnh lin quan n kim ton. Ch ng tip cn vi thc t hot ng ngh nghip k ton, kim ton hnh thnh kin thc kim ton trn phng din l lun v thc tin. Th hai, khng ngng nng cao pht trin chuyn mn nghip v bng vic tham gia cc kha hc nng cao nghip v. ng thi phi rn luyn kh nng sng to ring ca mnh cng nh hc hi, chia s kinh nghim vi cc ng nghip. Thi i ngy nay l thi i ca thng tin v vy cc kim ton vin khng ch trau di kin thc chuyn mn m cn phi lun lun cp nht cc thng tin v tin hc, v ngoi ng v v cc lnh vc khoa hc k thut cng nh x hi khc.Th ba, Cn phi thng xuyn tu dng v rn luyn phm cht ca mt cn b kim ton, rn luyn cho mnh thnh trc quan, c lp, v t, cng bng, cn thn, sing nng, c tinh thn trch nhim. Lun c thi cu th, hc hi v c rt kinh nghim thc t kim ton. Vic lm ny gp phn gip KTV hnh thnh k nng kim ton cho mn cng nh t cht tr thnh mt KTV chuyn nghip. Trong iu kin hin nay, vic sn c mt h thng l lun khoa hc ni chung cng nh khoa hc k ton, kim ton ni ring l mt s cn thit. Tuy nhin, tr thnh mt kim ton vin thc th v chuyn nghip th kin thc thc t, kinh nghim ngh nghip l mt yu t khng th thiu. Vic vn dng l lun khoa hc trong kim ton kt hp vi kin thc v kinh nghim thc t s em li nhng bi hc qu gi cho kim ton vintrong tng lai. Mun lnh vc kim ton pht trin th yu t then cht l phi pht trin ngun nhn lc cho kim

36

ton. V vy, vic o to ngun nhn lc cho kim ton v bi dng nng cao kin thc chuyn mn nghip v, t cht v k nng cho KTV l mt vic lm cn thit v cp bch trong giai on hin nay v mai sau.

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CHNG II KIM TON C LP V KHONG CCH K VNG KIM TON TI VIT NAM 2.1. S lc v kim ton c lp ti Vit Nam 2.1.1. S lc v hot ng kim ton c lp ti Vit Nam Hot ng kim ton c lp ti Vit Nam mt trong nhng hnh thc kim tra kinh t ti chnh hu hiu c nhng bc pht trin ng ghi nhn. Ngnh kim ton c lp c hnh thnh t nm 1991, v dn khng nh c v tr, vai tr, ng gp tch cc i vi qu trnh qun l, s dng tit kim, ng mc ch, c hiu qu cc ngun lc ti chnh v ti sn trong x hi; gp phn lm lnh mnh cc quan h ti chnh; thc y qu trnh hi nhp kinh t quc t v hon thin cc yu t ca nn kinh t th trng Vit Nam. Nm 1991 ch c hai cng ty vi 15 nhn vin nhng vi tc pht trin nhanh chng, tnh n u nm 2012, ti Vit Nam c 195 cng ty kim ton c lp14 vi cc hnh thc cng ty trch nhim hu hn (TNHH), cng ty hp danh, cng ty hng thnh vin quc t, cng ty c vn u t nc ngoi, c bit trong c s gp mt ca 4 cng ty kim ton danh ting hng u th gii (nhm Big4) l cng ty TNHH Deloitte Vit Nam, cng ty TNHH Ernst & Young Vit Nam, cng ty TNHH Pricewaterhouse Coopers Vit Nam v cng ty trch nhim hu hn KPMG Vit Nam. Trong qu trnh hi nhp ca nn kinh t Vit Nam vo nn kinh t khu vc v th gii, ngnh kim ton Vit Nam chng kin mt s thay i ln trong c cu loi hnh doanh nghip ph hp vi yu cu v quy m th trng. Bn cnh vic cc cng ty Kim ton thay i tn doanh nghip, xu hng sp nhp
14

S liu do VACPA cung cp

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gia cc cng ty Kim ton tr nn ph bin trong nm 2010. c 8 doanh nghip kt hp vi nhau trong nm 2010, c bit l gia s nhp cc hng kim ton quc t ca 4 cng ty. Do yu cu cao ca Lut Kim ton c lp, nm 2011 cng nh du s sp nhp t nguyn ca rt nhiu cc cng ty kim ton, to ra cc cng ty c quy m ln hn. Cc cng ty kim ton c lp ang tham gia tch cc vo s pht trin ca th trng chng khon v th trng vn Vit Nam cng nh phn nh s tn nhim v k vng cht lng ca cc cng ty nim yt, cc c ng v cc nh u t i vi dch v ca cc cng ty kim ton quc t. Tuy nhin, hot ng ca cc cng ty kim ton thuc nhm Big 4 ang c phn vt tri khi ch 4 cng ty kim ton ny kim ton 55% trn tng s 100 doanh nghip nim yt c vn ha th trng ln nht trn hai sn giao dch chng khon ca Vit Nam, tnh n cui nm 2010. Nu xt trn tng gi tr vn ha th trng th t l ny l 84%15. Ngoi ra, cc cng ty kim ton cn tch cc tham gia cc hot ng kim ton, t vn v mt k ton kim ton h tr doanh nghip Vit Nam nim yt c phiu hay pht hnh, nim yt tri phiu chuyn i cc th trng nc ngoi, gip cc doanh nghip ny hi nhp thnh cng vo th trng chng khon v th trng vn ca khu vc v quc t. 2.2. iu tra thc trng khong cch k vng kim ton Vit Nam. Trn c s l thuyt Chng I v khi nim, nguyn nhn v cu trc ca khong cch k vng, vic iu tra thc trng khong cch k vng Vit Nam khng ch gip xc nhn cc yu t c nu ra trong l thuyt m cn ch ra nhng vn ni ti i vi khong cch k vng Vit Nam, t lm c s
15

2.2.1. M t phng php nh gi khong cch k vng kim ton Vit Nam

S liu tham kho t mng internet http://ketoan.org/nhin-lai-20-nam-hoat-dong-kiem-toan-doc-lap-o-viet-nam-1991-2011.html

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a ra nhng gii php thch hp nhm khc phc nhng bt cp, nng cao cht lng kim ton v u t ti Vit Nam. Nh phn tch trn, da vo nguyn nhn gy nn khong cch k vng, m hnh khong cch k vng ca Porter chia thnh 3 yu t cu thnh. Chnh v vy, vic iu tra trng khong cch k vng kim ton Vit Nam cng c tin hnh theo ba phn tng ng. Phng php iu tra c s dng l phng php iu tra nh lng thng qua bng cu hi v cc vn lin quan n tng phn ring bit. Ni dung ca cu hi xoay quanh trch nhim ca kim ton, gian ln v sai st, trong cc cu hi c iu chnh cho ph hp vi mc ch tng phn. Bng cu hi c thit k theo thang im Likert vi thang im 5.y l mt dng thang o lng v mc ng hay khng ng vi cc mc c ngh, c trnh by di dng mt bng. Trong bng hi thng bao gm 2 phn: Phn nu ni dung, v phn nu nhng nh gi theo tng ni dung ; vi thang o ny ngi tr li phi biu th mt la chn theo nhng ngh c trnh by sn trong bng. Phng php s l s liu da vo nhng thng tin thu c t nhng cu hi c san tho theo thang thang Likert.Vic cho im v tnh im trung bnh (gi tr trung bnh) ca tng yu t gip xc nh mc gi tr, xp hng cc yu t v t c th rt ra nhng kt lun, nhn xt khch quan, khoa hc. Bn cnh , cc cng c thng k gip cho vic a ra kt lun chnh xc v hiu qu hn. 2.2.1.1. M t phng php nh gi khong cch chun mc Mc ch nh gi khong cch chun mc nhm nh gi khong cch chun mc ti Vit Nam thng qua xem xt chun mc kim ton Vit Nam v gian ln v sai st (VSA 240) c hp l v p ng c nhng yu cu thc t ca nn kinh t Vit Nam, ph hp vi yu cu thc t ca x hi. Trn thc t,

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t c s khch quan v chnh xc trong nh gi khong cch chun mc, yu cu ngi thc hin bng cu hi phi c nhng kin thc chuyn su v c nhiu kinh nghim thc t i vi ngnh kim ton. Chnh v vy, i tng m nhm nghin cu hng ti trong qu trnh thc hin kho st l nhng kim ton vin c nhiu kinh nghim ti cc cng ty, c quan nh Kim ton nh nc Vit Nam, cc cng ty kim ton c lp. Cu hi iu tra c thit k theo hnh thc nh gi s ph hp, hp l ca ni dung c nu ln. Cc ni dung trong cu hi c ly t chun mc kim ton Vit Nam v gian ln v sai st (VSA 240), c th nh sau: Sau khi iu tra, nhm nghin cu tin hnh x l s liu theo phng php thng k v rt ra kt lun. Tm tt cch thc iu tra - Mc ch iu tra: nh gi khong cch chun mc thng qua xem xt tnh ph hp, hp l ca chun mc kim ton Vit Nam v gian ln v sai st - Cch thc iu tra: iu tra nh lng thng qua bng hi - i tng iu tra: Chn mu phi ngu nhin - Thit k cu hi + Ni dung cu hi: nh ngha gian ln, trch nhim ngha v ca kim ton vin trong vic pht hin, cng b gian ln v sai st. + Thit k theo thang im 5 Likert. 2.2.1.2. M t phng php nh gi khong cch hp l Vic nh gi khong cch hp l c tin hnh vi gi nh khong cch chun mc c thu hp n mc ti a, ngha l Lut v Chun mc kim ton Vit Nam hon ton ph hp vi nhng g m x hi v nn kinh t Vit Nam yu cu. Gi nh ny gip cho vic iu tra khong cch hp l tr nn kh thi hn bi vic xc nh c nhng g m x hi v nn kinh t hin ti yu cu i vi

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trch nhim v ngha v ca kim ton vin l ht sc kh khn v mt nhiu thi gian, hn na vic chp nhn gi nh ny cng khng nh hng ng k ti kt qu nghin cu do Lut v Chun mc khi c ban hnh c nghin cu ht sc k cng v nhn c s ng thun ca phn ln cng chng. Khong cch hp l c nh gi thng qua vic nh gi nhn thc ca ngi s dng bo co ti chnh i vi trch nhim ca kim ton vin v gian ln v sai st, thng qua xc nh khong cch hp l. lm r khong cch hp l, nhm nghin cu s dng phng php iu tra nh lng da theo phng php c nn ln trong bi vit Corporate fraud and the audit expectations gap: A study among business managers16 v nhiu nh nghin cu khc s dng t nh gi khong cch k vng ti H Lan, Lithuania Phng php iu tra cng nh cu hi iu tra ny c kim nghim v chng minh l hp l. Trn thc t, ngi s dng bo co ti chnh Vit Nam rt a dng, gm c nh u t chng khon, cc nhn vin tn dng ti ngn hng, nh qun l cp trung v cp cao ca cc doanh nghip nim yt, sinh vin thuc cc chuyn ngnh Ti chnh Ngn hng (s dng lm t liu trong qu trnh hc tp)Chnh v vy, nhm nghin cu tin hnh thu thp bng hi qua mng Internet (cng c Google Survey) v ti cc a im c th vi cc i tng sau: - Sinh vin ngnh kinh t cc trng i hc. - Nh u t chng khon. - Nhn vin tn dng ti ngn hng. - Nh qun l cp trung v cp cao ti cc doanh nghip. - Mt s i tng khc c quan tm n bo co ti chnh.

16

Harold F.D. Hassink, Laury H. Bollen, Roger H.G. Meuwissen, Meinderd J. de Vries; Corporate fraud and the audit expectations gap: A study among business managers.

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Cu hi iu tra c thit k da theo Chun mc kim ton v gian ln v sai st (VSA 240) ca Vit Nam, vi cc phng n tr li theo thang im Likert thang im 5, c ni dung xoay quanh cc vn v nh ngha gian ln, trch nhim ngha v ca kim ton vin trong vic pht hin, cng b gian ln v sai st. C th nh sau:
Ni dung: Tnh ng sai Cn c theo

Chun mc kim ton v gian ln v sai st VSA 240

nh ngha gian ln: Li v tnh ton s hc hoc ghi chp sai Sai Mc 04.

Pht hin gian ln v sai st Kim ton vin c trch nhim pht hin mi gian Sai ln v sai st Mc 10,11,12: Pht hin gian ln v sai st nh hng trng yu n BCTC. Kim ton vin cn pht hin c gian ln v sai Sai st k c khi c thng ng Mc 12.

Nhng hn ch vn c ca

kim ton Trch nhim i vi gian ln v sai st

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Kim ton vin phi chu trch nhim trc tip v Sai nhng gian ln v sai st xy ra Kim ton vin c trch nhim m bo tnh y Sai v chnh xc ca BCTC c kim ton Kim ton vin cn m bo tnh trung thc v ng hp l trong bo co ti chnh c kim ton Thng bo gian ln v sai st Kim ton vin nn cng b rng ri cho cng ng chng v: Gian ln trng yu Gian ln khng trng yu Sai

Mc 06.

Mc 07 v 09

Mc 07,08.

Mc 22

Bng 3. Ni dung iu tra nh gi khong cch chun mc Sau khi iu tra, nhm nghin cu tin hnh x l s liu theo phng php thng k nh gi bng cch tnh im trung bnh cho mi cu hi v so snh im trung bnh vi Thang im so snh, vi nhng cu Sai, im trung bnh cng gn mc 0 (phn bn tri ca thang im) cng th hin nhn thc ca ngi s dng bo co ti chnh l ng n v chnh xc v ngc li, bn cnh , vic s dng cc thng s trung v, phng sai (var), mode s gip cho cc kt lun chnh xc hn.

Hnh 8 Thang im so snh

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Tm tt cch thc iu tra - Mc ch iu tra:nh gi khong cch hp l thng qua xem xt nhn thc ca ngi s dng bo co ti chnh i vi trch nhim ca kim ton vin i vi gian ln v sai st - Cch thc iu tra: iu tra nh lng thng qua bng hi - Mu iu tra: Chn mu phi ngu nhin + Nh u t chng khon + Ngn hng + Sinh vin + Nh qun l cng ty - Thit k cu hi + Ni dung cu hi: nh ngha gian ln, trch nhim ngha v ca kim ton vin trong vic pht hin, cng b gian ln v sai st. + Thit k theo thang im 5 Likert. 2.2.1.3. M t phng php nh gi khong cch nng lc Vic nh gi khong cch nng lc nhm xem xt ln ca khong cch hp l ti Vit Nam thng qua phn tch hot ng ca cc cng ty kim ton c lp ti Vit Nam c ph hp vi nhng quy nh ca chun mc v Lut kim ton cng nh cc yu cu khc hay khng. Phng php ny tuy cha thc s a ra mt gc nhn tng th v khong cch nng lc v ch phn nh c mc tun th ca cc cng ty kim ton c lp i vi cc quy nh Nh nc, cha cp n ton b cc yu t to nn khong cch nng lc nh nhng nhn thc ca kim ton vin cng nh nhng yu t v mt tinh thn, cng ngh thng tin nh hng n nhn thc ca kim ton vin v trch nhim, nhim v ca mnh. Tuy nhin, phng php ny cng c nhiu u im v tnh chnh xc ca s liu v tit kim c thi gian cng nh chi ph. Thng tin c s dng l cc liu th

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cp t cc ngun ng tai cy nh Hi kim ton vin hnh ngh Vit Nam (VACPA), B ti chnh Vit Nam v mt s ngun thng tin khc. Mt nh gi thng qua cc kha cnh: S lng kim ton vin v cc cng ty kim ton Trnh kim ton vin ti cc cng ty kim ton. Vic tun th cc quy nh v trch nhim, nhim v ca kim ton vin nh gi h thng qun l hot ng kim ton c lp ti Vit Nam

trong qu trnh hnh ngh kim ton. 2.2.2. nh gi khong cch k vng kim ton Vit Nam 2.2.2.1. nh gi khong cch chun mc Cng nh bt c mt ngnh ngh no trong x hi, mi hot ng ca cc cng ty kim ton v kim ton vin u phi tun theo php lut c quy nh ti lut kim ton v chun mc kim ton. Lut kim ton c lp s 67/2011/QH12 c Quc hi thng qua ngy 29/3/2011, v c hiu lc thi hnh t ngy 01/01/2012; l vn bn php lut cao nht v kim ton c lp ln u tin c cng b ti Vit Nam vi nhng quy nh qun l cht hn i vi ngh kim ton, t c s php l n nh, bn vng cho s pht trin ngh nghip kim ton c lp. Lut Kim ton c c xy dng trn c s k tha cc quy nh hin hnh ca Chnh ph nhm to lp khung php l pht trin dch v kim ton c lp ti Vit Nam. Lut quy nh cc ni dung cht ch hn v iu kin thnh lp v hot ng ca doanh nghip kim ton, iu kin cp chng ch kim ton vin, iu kin hnh ngh kim ton. i vi iu kin thnh lp cng ty kim ton, bt buc cc cng ty kim ton phi c ti thiu 5 kim ton vin hnh ngh thay v 3 kim ton vin hnh ngh nh quy nh trc y. Lin quan n tiu chun kim ton vin v iu kin

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ng k hnh ngh, Lut quy nh r 2 chc danh: kim ton vin v kim ton vin hnh ngh. Lut cng quy nh v 13 hnh vi m cc thnh vin tham gia cuc kim ton v doanh nghip kim ton, chi nhnh doanh nghip kim ton nc ngoi ti Vit Nam b cm thc hin. Cm kim ton vin, kim ton vin hnh ngh thc hin hnh ngh kim ton vi t cch c nhn; gi mo, cho thu, cho mn hoc s dng tn v Chng ch kim ton vin, Giy chng nhn ng k hnh ngh kim ton thc hin hot ng kim ton; lm vic cho 2 t chc kim ton trong cng mt thi gian. Nu nh s ra i Lut kim ton c lp l tng kt ca 20 pht trin ngnh kim ton th Chun mc kim ton Vit Nam (VSA) l hnh trang khng th thiu ca kim ton vin ngay t nhng ngy u. Chun mc kim ton gip ch rt nhiu cho kim ton vin, bao gm nhng hng dn v gii thch v cc nguyn tc c bn cc kim ton vin c th p dng trong thc t, cng nh o lng v nh gi li cht lng cng vic kim ton. V ch k ton, kim ton B Ti chnh l c quan ban hnh, sa i cc chun mc k ton. Tnh n nm 2012, B Ti chnh ban hnh 37 chun mc kim ton qua 7 t ban hnh, cc chun mc kim ton Vit Nam c ban hnh v sa i trn c s tim cn vi cc chun mc kim ton quc t (ISAs). Trong h thng cc chun mc kim ton Vit Nam, khong cch k vng c biu hin thng qua mt s cc thut ng v phng php nh sau17 : - Thut ng trung thc v hp l tr n cc kha cnh trng yu Chun mc kim ton s 200 ch ra: Kim ton BCTC nhm xem xt BCTC n v c c lp theo ng chun mc k ton hin hnh hay khng
17

Th.S. Phan Thanh Hi (2010), Gii php gp phn gim thiu s khc bit k vng ca kim ton c lp trong

xu th hi nhp pht trin.

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tun th lut php lin quan hay khng

c phn nh trung thc hp l trn cc

kha cnh trng yu hay khng Vic khng cp ti thut ng chnh xc m thay vo l thut ng hp l trn cc kha cnh trng yu nhm ch ra kt qu cng b vi cng chng khng mang ngha bo lnh tuyt i i vi tnh hnh, sc khe ti chnh ca doanh nghip c kim ton m ch c ngha tng i. Chnh iu ny khng nh rng, i vi cc cng chng vic qu tin tng v k vng vo mt BCTC c kim ton vi chnh xc tuyt i sau khi KTV kt thc qu trnh lm vic l vic lm khng c thc. - Thut ng ri ro pht hin v ri ro kim ton (Chun mc kim ton s 400 (VSA 400) ) Trong kim ton, ri ro pht hin v ri ro kim ton lun lun tn ti v c tc ng quyt nh i vi cht lng ca cuc kim ton. Cc khi nim ny c mi lin quan cht ch vi khong cch k vng bi l ngay c khi cuc kim ton c tin hnh mt cch chnh xc v khoa hc th vn c th xy ra nhng sai st, nhng im khng thch hp trong qu trnh tm kim cc bng chng a ra kin trn bo co kim ton. - Thut ng chn mu trong kim ton
+ Kim ton vin khng khng c ngha v phi xc minh s liu trn

BCTC l tuyt i chnh xc, m ch c ngha v xc minh s liu c trung thc, hp l hay khng m thi. Mt khc cc ti liu m kim ton vin da vo kim tra cng ch c chnh xc tng i, v vy vic chp nhn kt qu kim tra mc tng i l iu ng nhin.
+ Thi gian hon thnh cuc kim ton khng cho php kim tra 100%

nghip v v s d ti khon, v s lm tn thi gian, chi ph.

+ Vic kim tra ton b 100% tng th vn cha cung cp c s chc

chn tuyt i, v c th c nhng nghip v v s liu khng c ghi chp, v

48

vy vic suy lun ra kt qu ca tng th da trn kt qu kim tra mu l c th chp nhn c. i lm r khong cch chun mc, nhm nghin cu tin hnh thc hin iu tra kho st thc t nh sau. - Phng php iu tra: Nhm nghin cu thc hin vic iu tra trong khong thi gian t 20/3/2012 n 1/4/2012 bng nhiu cch thc khc nhau nh gi bng hi thng qua cc kim ton vin lm vic trong c quan, cng ty, gi th in t, gi bng hi di dng bn cng trc tip n cc cng ty v c quan nh: Kim ton nh nc, cc cng ty kim ton c lp .Ring i vi Kim ton Nh nc tuy khng thuc nhm cc cng ty kim ton c lp nhng bao gm nhiu kim ton vin c trnh nghip v cao v thm nin ngh nghip, u c o to mt cch bi bn, am hiu v nghip v k ton kim ton v c khng t ngi tng c thi gian cng tc ti cc cng ty kim ton c lp. Do vy, cc i tng c iu tra u c s hiu bit nht nh v nghip v kim ton cng nh chun mc kim ton VAS, m bo c tin cy cho thng tin thu c t cuc kho st. S lng mu kho st thu c c nhm nghin cu thng k c th nh sau: Tn cng ty, c quan Kim ton Nh nc khu vc I S bng hi gi i 50 S bng hi thu c 15 5

Cng ty TNHH kim ton 20 APEC Cng ty TNHH kim ton 20 Thng Long

49

Cng ty TNHH kim ton 20 ASEAN Cng ty TNHH kim ton Vit 20 Anh Tng cng 130

29

Bng 4 Kt qu thu thp bng hi Khong cch chun mc Trong s 29 bn kho st thu c c 15 ngi c hn 10 nm kinh nghim lm vic trong ngi c thm nin cao nht l 22 nm v ngi tr nht c 2 nm kinh nghim. S nm kinh nghim trung bnh la 10.43 chng t cc i tng c iu tra u c s hiu bit nht nh v nghip v kim ton cng nh chun mc kim ton VAS, m bo c tin cy cho thng tin thu c t cuc kho st - Ni dung kho st: 1. Mc ph hp ca cc nguyn tc, th tc c bn trong VAS 240 vi thc tin hot ng kim ton nc ta, nhm tr gip cho kim ton vin v cng ty kim ton pht hin gian ln v sai st trong kim ton. 2. Mc y ca VSA 240 v quyn hn v trch nhim ca kim ton vin v cng ty kim ton trong kin ngh x l, ngn nga gian ln v sai st ca n v c kim ton. 3. Mc y ca VSA 240 v nguyn tc, th tc cho kim ton vin v cng ty kim ton v thu thp thng tin, lp k hoch kim ton pht hin gian ln v sai st. 4. Mc y ca VSA 240 v hng dn kim ton vin v cng ty kim ton trong qu trnh thu thp bng chng v gian ln v sai st.

50

5. Mc ph hp ca VSA 240 qui nh nguyn tc, th tc, ni dung, thi hn thng bo nhng pht hin v gian ln, sai st cho ngi ng u n v c kim ton. 6. Mc ph hp ca VSA 240 qui nh nguyn tc, th tc, ni dung, thi hn thng bo hnh vi gian ln, sai st cho c quan chc nng ca Nh nc. 7. Mc y ca VSA 240 quy nh cc nguyn tc, th tc, iu kin kim ton vin v cng ty kim ton chm dt hp ng kim ton khi n v c kim ton khng c bin php x l gian ln. 8. Mc bo m ca VSA 240 v tnh c lp trong hot ng kin ton cho kim ton vin v cng ty kim ton - Kt qu iu tra:

Bng 5 Kt qu nh gi khong cch chun mc

51

S liu t cc bn kho st thu c c nhm nghin cu tng kt v x l thng qua vic tnh ton cc gi tr mang ngha thng k nh trung bnh, Mode v phng sai. T to tin a ra nhn xt khch quan v mc hp l, ng n ca chun mc kim ton VAS 240. C th nh sau: Xt mt cch tng quan, cc cu hi a s cc phng n c la chn l chp nhn c hoc hp l vi vic gi tr Mode mi cu lun l 3 hoc 4. S la chn hon ton khng hp l chim rt t. im trung bnh ca cc cu u mc kh cao v ln hn 3 th hin s tin tng vo mc ph hp ca chun mc kim ton (VSA). Trong cc cu cu hi 8 (v tnh c lp ca kim ton vin trong hot ng kim ton ), cu hi 5 ( v trch nhim ca kim ton vin trong vic thng bo gian ln v sai st cho ngi ng u n v c kim ton) c gi tr trung bnh cao nht vi cc gi tr ln lt l 3,97 v 3,89. c bit cu hi 8 nhn c s ng thun kh cao ca cc i tng c hi kh c n tng cng 21 ngi cho rng cc quy nh v mc m bo ca VAS 240 v tnh c lp trong hot ng kim ton vin v cng ty kim ton l hp l v rt hp l. Tuy nhin bn cnh vn cn mt s kin cha ng tnh v mc ph hp ca chun mc v vic thng bo cc gian ln, sai st cho cc c quan nh nc cng nh trch nhim thu thp thng tin v pht hin gian ln ca kim ton vin th hin qua im trung bnh ca cc cu 3 v 6 cn kh thp nu so snh vi nhng cu cn li (ln lt l 3,31 v 3,39 ) . Qua thng tin c cung cp trong cu 9 v thng qua vic lin h trc tip vi i tng c hi, nhm nghin cu nhn thy: a s cho rng cn phi b sung mt s quy nh c th hn hng dn kim ton vin v cc t chc kinh t trong qu trnh thu thp ti liu chng c lin quan n qu trnh kim ton. Thm vo , kim ton vin cn gi b mt v hot ng ti chnh ca n v c kim ton. Khi mi ch nghi ng, hoi nghi cha c thng bo vi ngi ng u n v, cn phi thu thp y

52

 bng chng cho s hoi nghi ny ri mi c bo co. nhng vn cn li, xu hng chung ca cc la chn u l chp nhn c v hp l Tm li, theo kt qu nghin cu thu c, chun mc kim ton VAS hin hnh c nh gi l kh y v ph hp vi hon cnh thc tin ca Vit Nam. Tuy nhin c mt s ch quy nh cn cha r rng, cn c b sung chi tit hn v nn c i km hng dn c th gip KTV cng nh cc n v kinh t d dng hn trong qu trnh kim ton. T c th kt lun, khong cch chun mc Vit Nam tuy cn tn ti nhng kh nh v khng nh hng nhiu n khong cch k vng chung trong kim ton. 2.2.2.2. nh gi khong cch hp l Phng php iu tra:

Nhm nghin cu thc hin vic iu tra trong khong thi gian t 15/3/2012 n 7/4/2012 bng nhiu cch thc khc nhau nh hi trc tip i tng iu tra, gi th in t ti cc i tng iu tra, s dng cng c thc hin survey online Google Docs do Google cung cp v thu c kt qu nh sau Thi gian thc hin: t 15/3/2012 n 7/4/2012 i tng S bng S bng hi Cch thc iu tra hi i Nh t u 100 13 - iu tra trc tip ti cc sn chng khon: + Sn chng khon FPTS Nguyn Ch Thanh TP HN + Sn chng khon Sao Vit gi thu c

53

269 Cu Giy TP H Ni + Sn chng khon Seabank Lng H - TP H Ni Gi bng hi qua mng internet

thng qua: + Email nh u t + Cng c thc hin survey trc tuyn Google Docs Nhn vin 100 tn dng 9 - Gi bng hi qua mng internet ti nhn vin tn dng cc ngn hng Vietinbank (chi nhnh Ph Th), Seabank, HSBC, ACB, BIDV bng: + Email + Cng c thc hin survey trc tuyn Google Docs Sinh vin 100 60 (tuy nhin m bo tnh cn i gia cc i tng, chng c bit ch trng n sinh vin nm 3, 4 cc ngnh ti chnh, ti chnh ngn hng. Gi bng hi qua mng internet

ngn hng

thng qua cng c thc hin survey trc tuyn Google Docs ti sinh vin cc trng i hc Kinh t quc dn, hc vin Ti chnh, i hc Ngoi Thng. Hi trc tip ti cc trng i

ti ch s dng 20 bng bt k trong 60 bng thu c)

54

hc Qun cng ty l 50 4 - Gi bng hi qua mng internet ti cc cng ty tp on Ha Pht, Tan Phat Equipment J.S.C, tng cng ty Sng bng: + Email + Cng c thc hin survey trc tuyn Google Docs Cc tng khc c i 10 5 - Gi bng hi qua mng internet bng: + Email + Cng c thc hin survey trc tuyn Google Docs 360 91 (s dng 51 bng phn tch) Bng 6 Thng k kt qu thu thp bng hi khong cch hp l

quan tm n BCTC Tng cng

55

i tng iu tra

8%

Nh u t
25%

10%

Sinh vin Nhn vin tn dng ngn hng

18%

Cc i tng khc Qun l cng ty

39%

Da vo tnh ng sai ca tng cu, im trung bnh s c so snh vi Thang im so snh sau

0.8

1.6

2.4

3.2

Hnh 9 Thang im so snh - Kt qu iu tra Ni dung 1. nh ngha gian ln nh ngha gian ln l li v tnh ton s hc hoc ghi chp sai

kin theo tng mc

56

Hon ton ng ng 1 2

6 (11.76%) 11 (21.57%)

Khng c kin Khng ng

0 (0%)

20 (39.22%)

Hon ton khng 5 ng

14 (27.45%)

Tnh chnh xc im trung bnh Mode Trung v Var Ghi ch (Tng s kin 51)

Sai 3.5 4 4 1.94 Bng 7 Kt qu nh gi khong cch hp l 1

Xt v nh ngha gian ln v sai st, ni chung ngi s dng bo co ti chnh c nhn thc rtchnh xc (im s trung bnh l 3.5 > 3.2), tuy nhin, kt qu ny vn cha qu thuyt phc v y l mt khi nim ht sc c bn m ngi s dng s dng bo co ti chnh nn nm vng, hn na phn ln ngi c hi chn phng n mc im 4 (mode = 4) chng t h khng hon ton chc chn vi phng n tr li ca mnh.

57

Ni dung

2.1.Kim ton vin c 2.2.Kim ton vin

2. Pht hin gian ln v trch nhim pht hin cn pht hin c sai st mi gian ln v sai st gian ln v sai st k c khi c thng ng kin theo tng mc

Hon ton ng ng 1 2

21 (41.17%) 19 (37.25%)

14 (27.45%) 27 (52.94%) 4 (7.84%) 5 (9.8%) 1 (1.97%)

Khng c kin Khng ng

2 (3.92%)

7 (13.74%)

Hon ton khng 5 ng

2 (3.92%)

Tnh chnh xc im trung bnh Mode Trung v Var

Sai 2.02 1 2 1.35

Sai 2.06 2 2 0.92

Ghi ch Tng s kin: Cu 2.1: 51; cu 2.2: 52 Bng 8 Kt qu nh gi khong cch hp l 2

58

Xt v trch nhim pht hin gian ln v sai st ca kim ton vin, nhn thc ca ngi s dng bo co ti chnh mc trung bnh (im trung bnh = 2.02 v 2.06 thuc min (1.6, 2.4)), tuy nhin gi tr mode ca tng cu ln lt l 1 v 2 chng t rng trong s tng s ngi c hi c s phn chia thnh nhm ngi c nhn thc hon ton khng chnh xc v nhm cn li. Xt ring tng nhm i tng, ta c kt qu nh sau: Cu Nhm i tng Nh u t Nhn vin tn dng Sinh vin Qun l doanh nghip i tng khc 2.2 Nh u t Nhn vin tn dng Sinh vin Qun l doanh nghip i tng khc im bnh 2.1 2 2.75 1.7 1.5 1.5 1.92 1.75 2.1 1.5 1.7 trung

Bng 9 Kt qu nh gi khong cch hp l 3 Kt qu trn cho thy, ln lt nhm i tng c im trung bnh cao nht l nhm nhn vin tn dng v nh u t. Nhm c im thp nht l qun l doanh nghip. Ni dung 3.1.Kim ton 3.2.Kim 3.3.Kim vin

3. Trch nhim ca vinphi chu ton vin c ton kim ton vin trch

nhim trch nhim cn m bo

59

trc tip v m nhng xy ra

bo tnh

trung

gian tnh y thc v hp

ln v sai st v chnh xc l trong bo ca c ton kin theo tng mc Hon ton ng ng 1 2 5 (9.8%) 13 (25.49%) Khng c kin Khng ng 3 8 (15.69%) 4 17 (33.33%) Hon ton khng 5 ng 8 (15.69%) 18 (35.29%) 19 (37.25%) 6 (11.76%) 6 (11.76%) 2 (3.94%) 22 (43.14%) 24 (47.06%) 3 (5.88%) 1 (1.96%) 1 (1.96%) ng 1.73 2 2 0.67 BCTC co ti chnh kim c ton kim

Tnh chnh xc im trung bnh Mode Trung v Var

Sai 3.2 4 3 1.57

Sai 2.12 2 2 1.28

Ghi ch: Tng s kin cu 3.1:51 ; cu 3.2:51 ; cu 3.3:51 Bng 10 Kt qu nh gi khong cch hp l 4

60

Xt v trch nhim ca kim ton vin, mc nhn thc ca ngi s dng bo co ti chnh theo tng cu 3.1, 3.2, v 3.3 l rt chnh xc (im trung bnh 3.2), trung bnh (im trung bnh 2.12) v chnhxc(im trung bnh 1.73). Kt qu ny cho thy, nhn thc ca ngi s dng bo co ti chnh ni chung l khng n nh v bao qut. Ni dung 4.1. Kim ton vin nn 1.2.Kim ton vin

4.Thng bo gian ln v cng b rng ri cho nn cng b rng ri sai st cng chng v:Gian ln cho cng chng v: trng yu Gian trng kin theo tng mc Hon ton ng ng 1 2 10 (20%) 23 (46%) Khng c kin Khng ng 3 10 (20%) 4 5 (10%) Hon ton khng 5 ng 2 (4%) ng 2.32 2 5 (10.87%) 19 (41.3%) 8 (17.39%) 11 (23.91%) 3 (6.53%) ln khng

Tnh chnh xc im trung bnh Mode

Sai 2.74 2

61

Trung v Var

2 1.06

2 1.29

Ghi ch: Tng s kin cu 4.1:50 ; cu 4.2:46 Bng 11 Kt qu nh gi khong cch hp l 5 Xt v trch nhim thng bo gian ln v sai st ca kim ton vin, y l 2 cu c ngha ph nh ln nhau, s im trung bnh phn nh mc nhn thc ca ngi s dng bo co ti chnh ln lt l trung bnh v chnh xc. Tuy nhin, c 5 ngi (9.8%) b trng cu hi 4.2, c th l do chn p n khng thch hp cu 4.1 nn bn khon v p n cu 4.2 hoc do khng hiu r khi nim trng yu. Nhn chung, cc phng n th hin s chc chn ca ngi tr li (phng n 1 im hoc 5 im) c la chon rt t, ch yu ngi tr li la chn cc phng n tr li mc chc chn va phi (phng n 2 im hoc 4 im), iu cho thy ngi tr li khng thc s t tin vo cu tr li ca mnh. Nh vy, c th nh gi v khong cch hp l nh sau: - V nhn thc ca ngi s dng bo co ti chnh v gian ln, sai st v trch nhim ca kim ton vin i vi gian ln v sai st mc trung bnh. Kin thc ca ngi s dng bo co ti chnh v nhng vn ny khng thc s chc chn v bao qut cng nh khng thc s chun xc mt s khon mc, v c s phn nhm gia nhm ngi c kin thc chnh xc v nhm ngi c kin thc khng chnh xc cc nhm i tng mt s mc. - Tm li, c th kt lun khong cch hp l Vit Nam mc trung bnh. 2.2.2.3. nh gi khong cch nng lc. Theo s liu thng k t VACPA, nm 2012, Vit Nam hin c 195 cng ty kim ton c lp thuc 4 loi hnh: cng ty trch nhim hu hn (TNHH) (165

62

Cc loi hnh cng ty kim ton c lp

3% 1% 11%

CT TNHH CT Hp danh CT Hng thnh vin quc t 85% CT Vn u t nc ngoi

cng ty), cng ty hp danh (3 cng ty), cng ty hng thnh vin quc t (22 cng ty) Theo danh sch ca VACPA, nm 2012 c 1206 kim ton vin hnh ngh, nh vy nu tnh trung bnh mt cng ty kim ton c hn 6 kim ton vin, con s ny khng thc s nhiu nhng m bo yu cu theo Lut kim ton c lp. Tuy nhin trn thc t, s lng kim ton vin tp trung hu ht cc cng ty kim ton ln v danh ting, cn li, c rt nhiu cc cng ty nh ch c 3 kim ton vin va tha mn yu cu thnh lp cng ty.

63

S lng kim ton vin ti cc cng ty

5% 4% 3% 2% 2% 5%

Ct TNHH Deloitte Ct TNHH AASC Ct Ernst & Young Ct PwC Ct KPMG Ct TNHH A&C

79%

Cn li

S liu t biu trn cho thy, ch 6 trn tng s 195 cng ty kim ton (3.07%) chim 19% s lng kim ton vin. S lng kim ton vin cn li s c phn b cho 189 cng ty (tng ng vi 5 kim ton vin mt cng ty) V trnh ca kim ton vin, cc kim ton vin c cp chng ch khi t c y cc yu cu v c qun l kh cht ch bi VACPA. Bn cnh , s xut hin ca mt s chng trnh o to k ton, kim ton danh ting trn th gii ti Vit Nam nh Chng trnh k ton cng chng Anh quc (The Association of Charted Certified Accountants), chng ch CPA c (Certified Practising Accountant) mang li nhiu c hi nng cao kh nng, trnh v nhn thc cho kim ton vin. Hin nay, ti Vit Nam c khong 1.300 hc vin ang theo hc ACCA v c khong 400 ngi c chng ch ACCA. Vic t c nhng chng ch ny c rt nhiu li ch i vi kim ton vin, tuy nhin, thi gian v chi ph theo hc cc chng trnh ny thng ln cng gy cn tr cho nhng ngi mun theo hc.

64

Nm 2011, VACPA hon thnh cuc kim tra ti 30 cng ty kim ton, gm 14 cng ty ti khu vc H Ni, 14 cng ty ti khu vc Thnh ph H Ch Minh, 1 cng ty Thanh Ha, 1 cng ty ti Vng Tu. V ni dung kim tra bao gm 2 phn: (1) Tun th cc quy nh php lut v (2) Tun th cc chun mc ngh nghip ca cc kim ton vin, cc cng ty kim ton Kt qu kim tra cho thy, s im trung bnh ca cc cng ty l 66.03/100 trong c 7 cng ty (hn 23%) cha t yu cu, v 1(3%) cng ty thuc mc yu km. Kt qu kim tra cht lng 30 cng ty kim ton
3% 17% 20%

Tt t yu cu Cha t yu cu Yu km
60%

i vi hot ng kim sot cht lng kim ton, c thc hin theo hai cp : - Kim sot cht lng bn trong, cng ty kim ton phi t chu trch nhim kim sot cht lng kim ton ca mnh, hot ng ny c quy nh v hng dn ti Chun mc kim ton Vit Nam Kim sot cht lng kim ton (VSA 220). i vi hot ng kim sot cht lng b n trong,VSA 220 quy nh r, cht lng hot ng kim ton l mc tho mn ca cc i tng s dng kt qu kim ton v tnh khch quan v tin cy vo kin kim ton ca kim ton

65

vin trong thi gian nh trc vi gi ph hp l18. Nh vy, vic m bo cht lng kim ton ng ngha vi vic tha mn k vng ca ngi s dng bo co kim ton, c ngha l c tc ng gim thiu khong cch k vng m y l gim thiu khong cch nng lc. Kim sot cht lng t bn ngoi, c phi hp thc hin bi cc c quan nh nc: B Ti chnh, Hi Kim ton vin hnh ngh Vit Nam (VACPA), bn cnh l y ban chng khon nh nc (UBCKNN) c trch nhim qun l hot ng kim ton v cng b kt qu kim ton bo co ti chnh ca cc doanh nghip nim yt. i vi hot ng kim sot cht lng t b n ngoi, v pha V ch k ton, kim ton B Ti chnh c trch nhim kim tra, gim st vic thc hin cc vn bn quy phm php lut v k ton v kim ton; phi hp vi Thanh tra Ti chnh thc hin thanh tra tun th php lut v k ton, kim ton v x l vi phm trong lnh vc k ton, kim ton. Qun l, gim st ... cht lng hot ng ngh nghip ca cc t chc, c nhn hot ng dch kim ton, thc hin kim tra tun th php lut v cht lng dch v trong cc doanh nghip kim ton. Bn cnh , hng dn Hi ngh nghip v k ton v kim ton trong vic trin khai cc hot ng thuc lnh vc k ton v kim ton theo quy nh ca php lut; qun l, gim st hot ng ca Hi ngh nghip v k ton v kim ton19.V pha VACPA, c trch nhim thc hin qun l thng nht danh sch hi vin; kim tra tun th php lut v kim ton, cht lng dch v trong cc doanh nghip v c nhn hi vin; t chc v tham gia t chc kim tra cht lng hot ng dch v ca hi vin v cc cuc kim tra theo yu cu ca c quan nh nc c thm quyn20. Nh vy, V ch k ton, kim ton B Ti chnh c trch

18 19

iu 9, Chun mc kim ton Vit Nam Kim sot cht lng hot ng kim ton (VSA 220) iu 2 Quyt nh s 314 /Q-BTC B Ti chnh iu 4,5 Quyt nh s 1947/Q-BNV B Ni v

20

66

nhim chnh v ch yu i vi vic kim tra, gim st v x l cht lng kim ton ca cc cng ty kim ton c lp; VACPA c trch nhim i vi kim ton vin bn cnh l h tr cc cng ty kim ton. Cc quy nh ny cho thy s phi hp hot ng kh hp l v tng quan cng nh chi tit i vi vic kim sot cht lng kim ton. Tuy nhin trn thc t, nhng quy trnh, hot ng thanh tra, kim tra thng nin, kim tra ngu nhin i vi cc cng ty kim ton cha hon thin. Chnh v vy, vic kim sot cht lng kim ton vn kh lng lo v cha thc s hiu qu cng l nguyn nhn gy nn khong cch nng lc. Nh vy, c th nh gi v khong cch nng lc nh sau: - V s lng kim ton vin ti cc cng ty kim ton hin ti vn ang cn thiu, ch yu tp trung mt s t cc cng ty kim ton ln. - V cht lng kim ton vin c th nh gi mc chp nhn c, tuy nhin, vn cn t kim ton vin trnh cao, theo kp vi tiu chun th gii. - V cht lng ca cc cng ty kim ton vn cn kh hn ch, ch c mt s t cng ty kim ton t cht lng tt. - V hot kim sot cht lng kim ton vn kh lng lo v cha thc s hiu qu. - Tm li, c th kt lun khong cch nng lc ti Vit Nam ln. 2.2.2.4. Kt lun v khong cch k vng kim ton Vit Nam T nhng phn tch trn, nhm nghin cu a ra kt ch quan v khong cch k vng kim ton Vit Nam l kh ln. Bi l, i vi tng yu t cu thnh da vo kt qu iu tra, khong cch chun mc trung bnh (tuy nhin li cha chi tit), khong cch nng lc ln v khong cch hp l trung bnh.Tuy khong cch k vng trong kim ton mc kh ln, nhng vn c th nhn thy mt s im tch cc t cc phn tch trn.

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Th nht, v khong cch chun mc, chun mc kim ton v gian ln sai st (VSA 240) tuy cn cha y v chi tit, nhng xt mt cch ton din th chun mc ny khng tn ti im no bt hp l hay thiu st nghim trng. Chun mc ny vn c kim ton vin chp nhn v tun th trong qu trnh kim ton. Th hai, v khong cch hp l, nhn thc ca ngi s dng bo co ti chnh v trch nhim, nhim v ca kim ton vin khng phi mc qu thp, trong s c s phn chia thnh nhm c nhn thc kh chnh xc v cc vn ny. Th ba, v khong cch nng lc, tuy khong cch ny c nh gi l ln, tuy nhin c th nhn thy s pht trin nhanh chng ca ngnh ngh kim ton Vit Nam thng qua s gia tng s lng cng ty kim ton c lp nhm p ng nhu cu rt ln t th trng, bn cnh l s tng ln v cht lng kim ton vin khi c biu hin bng nhng kim ton vin c c nhng chng ch quc t c gi tr nh ACCA, CPA c, v hy vng trong tng lai gn, kim ton Vit Nam sm theo kp vi cht lng kim ton trn th gii. Tuy nhin, cng khng th khng nhc n nhng vn cn tn ti c biu hin thng qua khong cch k vng kh ln, l: Th nht, i vi chun mc kim ton v gian ln v sai st, nhiu kim ton vin ch ra rng ni dung, chun mc ny mi dng nhng nguyn tc, th tc c bn; nn vic p dng trong thc t cn kh v cha hiu qu. Vn ny s nh hng rt ln n nhng kim ton vin cn thiu kinh nghim. Hn na, hot ng kim ton c th din ra nhiu loi hnh cng ty, v d nh cng ty xy dng, cng ty dch v, cng ty sn xut vi cc c th ngnh ngh khc nhau, nn vic hng dn chi tit vi tng ngnh l rt cn thit.

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Th hai, i vi ngi s dng bo co ti chnh, vn cn c mt b phn khng nh c nhn thc thiu chnh xc v trch nhim ca kim ton vin. Chnh nhm ngi ny nh hng khng tt ti nhn thc chung ca ton x hi. Th ba, tuy s lng cc cng ty kim ton tng nhanh, nhng thc t vn c rt nhiu cng ty kim ton cha t tiu chun v b xp mc yu km, bn cnh s phn b thiu ng u ca kim ton vin cc cng ty kim ton gy nn tnh trng thiu cn bng v nhn lc. Trong ngn hn, kim ton c lp Vit Nam gp phi tnh trng thiu nhn lc cht lng cao cng nh cha p ng y nhu cu ca th trng. gii thch cho nhng vn ny, c th nu ra mt s nguyn nhn ch yu nh sau: - i vi chun mc kim ton ni chung v chun mc kim ton v gian ln v sai st ni ring, vic ban hnh sa i cc chun mc cn rt nhiu thi gian nghin cu, tho lun v chng minh trc khi c ban hnh, chnh v vy, trc khi c th sa i bt k chun mc kim ton no cn phi c thm nhng nghin cu chuyn su v hp l. - i ngi s dng bo co ti chnh, nhm i tng nh u t, c bit l nh u t chng khon khng phi tt c u l nh u t chuyn nghip, trn thc t c rt nhiu ngi ang lm vic thuc cc lnh vc khc nhau v hot ng u t chng khon ch c coi l ngh tay tri vi cc hot ng u t lt sng, u t theo tm l m ng, chnh v vy, h khng quan tm nhiu n bo co ti chnh ca doanh nghip v khng c c nhng kin thc hp l v kim ton. Bn cnh , i vi nhm i tng sinh vin, ti hu ht cc trng hc, mn hc L thuyt kim ton khng phi l mn hc bt buc i vi cc ngnh ngoi ngnh k ton - kim ton, t l do , vic thiu kin thc cn thit ca sinh vin i vi ngnh kim ton l iu tt yu.

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- i vi tnh trng thiu ngun nhn lc i vi ngnh kim ton, nguyn nhn ch yu l do ngun cung cp nhn lc cht lng cho th trng vn cha , trn thc t, ch c mt s trng i hc ti Vit Nam hin nay c chuyn ngnh kim ton. i vi cc chng trnh o to do nc ngoi cung cp, hc ph qu cao v ro cn v ngn ng vn ang l vn rt ln i vi nhng ngi c nhu cu.

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CHNG III XUT CC PHNG N NHM GIM THIU KHONG CCH K VNG KIM TON TI VIT NAM 3.1. Hon thin Chun mc kim ton Vit Nam v gian ln v sai st (VSA 240) nhm gim thiu khong cch chun mc Tng cng trch nhim ca kim ton vin i vi gian ln trong kim ton bo co ti chnh l xu hng chung ca cc quc gia trn th gii. Bi l xt cho cng, mt trong nhng mc tiu quan trng ca kt qu kim ton bo co ti chnh l phi nhm gp phn n nh th trng chng khon, thng qua vic xc nhn l cc bo co ti chnh c trung thc v hp l hay khng. Nu mc tiu ny khng t, s tn ti ca ngh nghip kim ton s khng cn cn thit. gip kim ton vin pht hin gian ln, cn c cc hng dn chi tit cho kim ton vin v cc nhn t a n gian ln v cc phng php thc hin gian ln. Mun vy, cn tip tc hon thin chun mc kim ton VSA 240 v gian ln. Qua vic tm hiu cng trnh nghin cu gian ln ca Hip hi cc nh iu tra gian ln M (The Association of Certified Fraud Examiners-ACFE), nhm nghin cu chng ti xut b sung ba nhn t chnh cn c nu ra trong chun mc VSA 240 l: p lc, c hi v thi . chnh l ba yu t trong tam gic gian ln (Fraud Triangle) v cc nhn t dn n cc hnh vi gian ln m ngy nay tr thnh mt trong nhng m hnh chnh thng dng trong nhiu ngh nghip khc nhau trong vic nghin cu gian ln, trong c ngh nghip kim ton. Cc gian ln ch pht sinh khi hi t ba nhn t: p lc, C hi v Thch thc. - p lc: Gian ln thng pht sinh khi nhn vin, ngi qun l hay t chc chu p lc. p lc c th l nhng b tc trong cuc sng c nhn nh do

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kh khn v ti chnh, do s rn nt trong mi quan h gia ngi ch v ngi lm thu. - C hi: Khi b p lc, nu c c hi, h sn sng thc hin hnh vi gian ln. C hai yu t lin quan n c hi l: nm bt thng tin v c k nng thc hin. - Thi , c tnh: Khng phi mi ngi khi gp kh khn v c c hi cng u thc hin gian ln m ph thuc rt nhiu vo thi c tnh ca tng c nhn. C nhng ngi d chu p lc v c c hi thc hin nhng vn khng thc hin gian ln v ngc li. Tam gic gian ln c p dng trong vic nghin cu, nh gi ri ro c gian ln pht sinh.Thng qua m hnh, kim ton vin c th nhn bit, pht hin cng nh l gii r rng v c th hn cc gian ln v sai st. Bn cnh , B Ti chnh v Hi ngh nghip cn nghin cu v sm ban hnh cc thng t hng dn thc hin cc chun mc kim ton quan trng,cn b sung thm mt s ni dung hng dn thc hin chun mc. Hng sa i l cn c hng dn chi tit v cch thc thu thp bng chng, pht hin sai st v vi phm, vi mt s ni dung c th nh sau: - Hng dn cch thc nh gi, tm hiu su v h thng kim sot ni b, pht hin nhng khim khuyt (yu v thiu ca h thng kim sot ni b) Hng dn kim ton vin cch thc thu thp bng chng v c th kinh doanh ca n v tm sai st, gian ln. Vn ny cng rt quan trng v cn cc kim ton vin c kinh nghim (lit k chi tit cc sai st, gian ln thng xy ra i vi tng loi hnh kinh doanh, nh thng mi, xy lp, t vn) 3.2. Hon thin h thng kim sot cht lng kim ton c lp ti Vit Nam nhm gim thiu khong cch nng lc

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Vi s tng nhanh v s lng cng ty kim ton cng nh nhng hot ng kim ton, vic tng cng v hon thin h thng kim tra, kim sot cht lng kim ton t bn ngoi ca cc c quan nh nc l ht sc cp thit v quan trng, c tc dng hu hiu trong vic thu hp khong cch nng lc khong cch k vng. Trn thc t, hot ng kim sot cht lng kim ton cn c xy dng mt cch cht ch v trn nhiu mt c th kim sot cht lng mt cch ton din, tuy nhin trong gii hn ti nghin cu, nhm nghin cu ch cp ti kim sot trn gc nng lc ca kim ton vin v m bo trch nhim, ngha v ca kim ton vin trong qu trnh thc hin kim ton thc hin mc tiu cui cng l gim thiu khong cch nng lc. Trn l thuyt, kim sot cht lng kim ton ti doanh nghip nim yt Vit Nam thng qua 3 c quan: V Ch k ton, kim ton B Ti chnh, Hi kim ton vin hnh ngh Vit Nam, y ban chng khon nh nc l hon ton hp l v cht ch, bi l mi c quan ny s c trch nhim vi mt i tng. Tuy nhin, vic phi hp thc hin ca ba c quan ny cn ht sc cht ch v ng b mi em li hiu qu cao nht. Bn cnh , cn phi c cc hot ng kim tra thng nin, kim tra ngu nhin i vi cc cng ty kim ton. Chnh v vy, nhm nghin cu xut phng n hon thin h thng kim tra cht lng kim ton c lp ti Vit Nam thng qua: i) Tng cng s phi hp, lin kt trong hot ng ca V ch k ton, kim ton B Ti chnh, Hi kim ton vin hnh ngh Vit Nam, y ban chng khon nh ncv ii) xy dng quy trnh kim tra cht lng ca cc cng ty kim ton. i vi vic tng cng s phi hp, lin kt trong hot ng ca V Ch k ton, kim ton B Ti chnh, Hi kim ton vin hnh ngh Vit Nam, y ban chng khon nh nc, cc c quan ny phi c k hoch, chng trnh r

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rng, phn cng nhim v c th cng nh hnh thnh cc mi lin h trong hot ng kim sot cht lng i vi vic xy dng quy trnh kim tra cht lng ca cc cng ty kim ton bao gm cc ni dung sau: i tng kim tra: Tt c cc doanh nghip kim ton, c bit l cc

cng ty kim ton cho t chc nim yt u phi c tin hnh kim tra t nht 2 3 nm 1 ln. Vic la chn cc cng ty kim ton c kim tra da trn phng php ngu nhin, bn cnh , khi la chn cn ch n cc vn : + Doanh nghip kim ton mi thnh lp. + C s t gic v cht lng kim ton C quan thc hin: Thc hin qu trnh kim tra cn c s phi hp gia 3 c quan hnh thnh nn ban kim tra trong : + y ban chng khon nh nc chu trch nhim ln k hoch, danh sch cc cng ty kim ton cn c kim tra. + V ch k ton chu trch nhim chnh trong vic kim tra cht lng tng th ca cng ty kim ton. + VACPA chu trch nhim chnh trong vic kim tra cht lng kim ton vin ca cc cng ty kim ton. - Ni dung kim tra: ng trn gc nhm gim thiu khong cch k vng, ni dung kim tra cn ch trng vo vic kim tra nhn thc, nng lc ca kim ton vin v trch nhim, nhim v ca mnh. Bn cnh , nh bit, kim ton l dch v t vn c gi tr php l cao, cht lng ca dch v l v hnh, khng lng ha c v kh nh gi ngay ti thi im hon thnh. V vy, cn xy dng cc tiu ch nh gi cht lng kim ton hp l v hiu qu:

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+ Tho mn v tnh khch quan v tin cy vo kin kim ton ca nhng ngi s dng kt qu kim ton: Xem xt tnh tun th cc chun mc ngh nghip ca kim ton vin v ca cng ty kim ton, iu ny th hin kh r qua tnh chuyn nghip ca kim ton vin trong qu trnh thc hin cng vic kim ton + Tho mn v s ng gp ca kim ton vin nhm nng cao hiu qu qun l ti chnh ca n v c kim ton theo ng ch chnh sch ca nh nc cng nh cc qui nh ring ca n v: S tho mn ca n v c kim ton v gi tr gia tng m kim ton vin c th cung cp cho n v + Bo co kim ton c lp v pht hnh theo ng thi gian ra trong th hn kim ton v ch ph cho dch v kim ton mc ph hp. - Cng b kt qu kim tra v x l vi phm: Trn c s kt qu kim tra, B Ti chnh s a ra cc kin ngh, sa i i vi cc cng ty kim ton v kim ton vin sai phm; nu cc tn ti l nghim trng th cn c k hoch ti kim tra. Vic x l sai phm ty vo mc ca cc sai phm. i vi cc cng ty kim ton km cht lng cn c bin php h tr nh t vn chuyn mn, bin son ti liu hng dn, o to kt hp vi kim tra thng xuyn, t xut v x l cht ch cc sai phm. - Kinh ph thc hin kim tra: Kinh ph cho hot ng kim tra s c cc cng ty kim ton ng theo dng ph nh k hng nm theo quy nh. Mc ph ny s c B Ti chnh tnh ton v quyt nh. 3.3. Xy dng h thng cp chng ch nh u t ti Vit Nam nhm gim thiu khong cch hp l Chnh v nhng ngi s dng bo co ti chnh ti Vit Nam khng c nhng kin thc cn thit v kim ton nn c nhiu hn ch trong cch nhn nhn

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v trch nhim, nhim v ca kim ton vin i vi gian ln v sai st, t gy nn khong cch hp l. Nguyn nhn nh phn tch trn do khng c o to cc kin thc v kim ton dn n h qu ny. Chnh v vy, vic o to nng cao nhn thc v kin thc v kim ton cho ngi s dng bo co ti chnh c bit l nh u t l mt iu ht sc quan trng, gip cho hot ng ca th trng vn tr nn hiu qu v phn nh tnh trng sc khe ca nn kinh t mt cch trung thc nht. Tuy nhin, c th trin khai trn din rng, cn phi c s can thip ca cc c quan qun l nh nc th cc hot ng ny mi pht huy c tc dng. T nhng l do , nhm nghin cu xut phng n xy dng mt h thng cp chng ch u t cho cc nh u t ti Vit Nam, c bit ch trng n cc nh u t trn th trng chng khon. Mc ch ca h thng ny nhm a ra mt mc chun v trnh v nhn thc ca nh u t v kinh t, ti chnh va gip nng cao kin thc, k nng cho nh u t, nhm hn ch s mt cn bng gia cc i tng tham gia th trng c bit l hn ch nhng nhn thc sai lch v trch nhim v nhim v ca kim ton vin. Chng ch ny hot ng da trn nguyn tc thc hin c nhng giao dch c gi tr ln hn 500 triu VN th nh u t buc phi c chng ch c tm gi l CFV (Chartered Financial Viet Nam), c tha nhn trn ton b lnh th Vit Nam. C quan qun l h thng chng ch cn phi c qun l bi b Ti chnh vi chc nng chnh l t chc cc kha hc bi dng kin thc cho nh u t, cp chng ch v gim st h thng chng ch. Cc hot ng o tao, bi dng v thi ly chng ch cn c s tham gia hp tc vi cc trng i hc khi kinh t Vit Nam nh i hc Kinh t Quc dn, i hc Ti chnh, i hc Ngoi thng nhm m bo cht lng, tip theo cc hot ng gim st cn c s hp tc ca cc cng ty chng khon v c quan qun l chng ch thng qua h thng

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thng mi in t nhm n gin ha v hn ch chi ph.Tuy nhin, i vi cc giao dch ca nh u t nc ngoi vo Vit Nam th hot ng qun l ny ht sc kh khn v to nn ro cn khng cn thit cho dng vn t nc ngoi, v vy nhng nh u t nc ngoi c th xp vo trng hp c bit m mi giao dch u khng cn c chng ch. Kinh ph cho hot ng ca c quan ny t hai ngun chnh l ngn sch nh nc, l ph do nh u t ng gp khi tham gia cc chng trnh. Qu trnh qun l cn c n gin ha, ch yu da trn c s d liu in t ngha l mi nh u t s c cp m s giao dch trn th trn. Ngoi hot ng cp chng ch c quan ny cn hot ng khc l o to, t chc cc kha hc cho nh u t. Ngoi ra, o to qua cc kha hc online gip tin kim thi gian v chi ph hn cho ngi tham gia. 3.4. Mt s bin php khc nhm gim thiu khong cch k vng kim ton 3.4.1. Gio dc nng cao kin thc ca sinh vin ngnh kinh t T thc trng i tng sinh vin l mt phn nguyn nhn gy nn khong cch hp l, vic nng cao kin thc ca sinh vin v kim ton l v cng cn thit. Cc kin thc c bn v kim ton l kh hu ch cho sinh vin sau khi ra trng, c bit l sinh vin thuc cc ngnh ti chnh, ngn hng, chng khon, gip h c c nhng nhn nhn chnh xc hn v nhng bo co ti chnh c kim ton, mt cng c v cng quan trng trong qu trnh phn tch a ra quyt nh u t. Tuy nhin, ti mt s trng i hc kinh t, mn L thuyt kim ton (bao gm hu ht cc l thuyt c bn v kim ton, trong c nhng kin thc v trch nhim cng nh nhim v ca kim ton vin i vi gian ln v sai st) khng phi l mn hc bt buc i vi sinh vin ngoi ngnh k ton

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kim ton. Chnh v vy, vic sinh vin khng ng k hc mn ny dn n vic thiu nhng kin thc c bn v kim ton l h qu tt yu.V th, xem xt a ra mt s gii php nng cao kin thc cho sinh vin v trch nhim ca kim ton vin l iu ht sc cn thit ngay t khi sinh vin tip cn vi cc kin thc v bo co ti chnh.Vi lng kin thc cn bn v chuyn mn c ging dy ti trng i hc, sinh vin c th hiu c mt cch khi qut v ngnh ngh kim ton. C th ni, gii php n gin, d tip cn nht l vic a vo trong chng trnh dy v hc ni dung v trch nhim ca kim ton vin. Vi cc gio trnh, ti liu v kim ton cn bn pht hnh s dng cho vic hc tp trong mi trng khi kinh t, cn bin son nhng ni dung lin quan n trch nhim ca kim ton vin sao cho sinh vin c th c tip cn v tip thu d dng. V d, c th t ngay ni dung ny nhng chng nhp mn, ni ln tnh quan trng v trch nhim ca kim ton vin. Hn na, ging vin cc b mn v kim ton, hoc nhng b mn c lin quan, c trch nhim nu r v nhn mnh v trch nhim ca kim ton vin trong qu trnh ging dy. Cn c nhiu sn chi b ch hn na v kinh t, c bit l kim ton, dnh cho sinh vin h c c hi c c st vi nhng kin thc thc t, hiu su hn nhng vn cp thit ang tn ng nh vn v trch nhim ca kim ton vin. Gn y, ni ln rt nhiu sn chi ln v hu ch, nh cuc thi Kim ton vin ti nng TAC (Talent Audit Cup), Chinh phc nh cao, dnh c rt nhiu s quan tm t pha ngi tham gia, cng nh nhng nh ti tr vng danh ting v kim ton nh Big 4, hay cc trung tm o to v kim ton. 3.4.2. Tng cng nng cao nhn thc ca kim ton vin

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Kim ton vin c vai tr rt quan trng trong mi cuc kim ton v quyt nh n cht lng kim ton. Chnh v vy, vic khng ngng nng cao kin thc cng nh k nng cho kim ton vin l yu cu cn thit i vi cc cng ty kim ton. Hot ng ny c th c trin khai thng qua cc bui hi tho chuyn mn, giao lu trao i kinh nghim gia cc cng ty, cc bui hc cp nht thng tin, kin thc mi t chc ty theo quy m ca cng ty kim ton. m bo cho vic trin khai cc chng trnh o to, cn phi c yu cu bt buc i vi cc cng ty kim ton thnh lp qu o to pht trin nhn vin. Bn cnh l tng cng phm vi ca cng tc kim sot cht lng ca hi ngh nghip di gc i su vo kim sot k thut ch khng phi ch kim sot c cu, trong c vn ch trng l kim sot o c ngh nghip ca cc kim ton vin, tr l kim ton ti cc cng ty kim ton c lp. 3.4.3. Tng cng tuyn truyn, gio dc v kin thc kim ton cho ngi s dng bo co ti chnh Ngoi cc hot ng nng cao kin thc bt buc, vic tuyn truyn v gio dc nhm nng cao kin thc cho ngi s dng bo co ti chnh cng l vic lm cn thit. Ni dung ch yu cn ch trng l gii thch cho ngi s dng bo co ti chnh v nhng hn ch tim tng ca nhng cuc kim ton bo co ti chnh, c bit l gii thch v trch nhim ca kim ton vin, trch nhim ca nh qun l ti cc n v khch hng kim ton qua cc cuc hi tho chuyn , cc bui tp hun, trao i thng tin ca cc cng ty kim ton, ca hip hi ngh nghip.

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KT LUN ti Khong cch k vng trong kim ton i vi bo co ti chnh ca cc cng ty nim yt hon thnh cc mc tiu nghin cu ra, c th nh sau: Cung cp cho ngi c l thuyt tng quan v khong cch k vng kim ton, cu trc khong cch k vng v cc vn lin quan cng nh cng nh nhng bin php chung nhm gim thiu khong cch k vng kim ton. Xy dng phng php tng qut o lng khong cch k vng kim ton t p dng kho st khong cch k vng kim ton Vit Nam nhm a ra kt lun v khong cch k vng Vit Nam vi nhng u im, hn ch v gii thch nguyn nhn gy ra hn ch. Trn c s nhng hn ch gy nn khong cch k vng kim ton Vit Nam, nhm nghin cu xut mt s gii php nhm gim thiu khong cch k vng kim ton nh: hon thin Chun mc kim ton Vit Nam v gian ln v sai st, hon thin h thng kim sot cht lng kim ton c lp, xy dng h thng chng ch nh u t. Mc d rt c gng nhng do iu kin thi gian v kin thc cn c hn nn bi nghin cu khng th trnh khi nhng hn ch nht nh. Chnh v vy, nhm nghin cu mong mun c c s gp ca cc thy c cng nh c thm c hi hon thnh bi vit.

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DANH MC TI LIU THAM KHO Ting Vit 1. Ths. u Ngc Chu, TS. Nguyn Vit Li (2011), Gio trnh Kim ton bo co ti chnh, NXB Ti chnh, trang 5 2. TS. Nguyn Vit Li, ThS. u Ngc Chu (2009), L thuyt kim ton, NXB Ti chnh, trang 17 3. PTS. Nguyn nh Hu (1999), Kim ton cn bn, NXB Chnh tr quc gia, trang 11 4. Th tc ng k nim yt chng khon ti s giao dch chng khon H Ni 5. Th.S. Phan Thanh Hi (2010), Gii php gp phn gim thiu s khc bit k vng ca kim ton c lp trong xu th hi nhp pht trin. 6. TS.Phm c Hiu (2011), V trch nhim ca kim ton vin c lp vi gian ln v sai st trong kim ton bo co ti chnh, Tp ch kim ton, s 9/130, trang 29. 7. B Ti chnh (2012), Chun mc kim ton Vit Nam. 8. B ti chnh, Quyt nh s 314 /Q-BTC 9. B Ni v, Quyt nh s 1947/Q-BNV Ting Anh 10.Alvin A.Arens, James K.Loebbecke, (1995) Kim ton Auditing, NXB Thng k. trang 9 11.B Pierce and M Kilcommins The audit expectations gap: The role of Auditing education Dubin City University Business School Research Paper 1995-1996 No 13

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12.The expectation gap in auditing; Hian Chye Koh - Associate Professor, Nanyang Business School, Singapore; E-Sah Woo - Auditor, Price Waterhouse, Singapore. 13.Monrie and Woddliff (1993); THE EFFECT OF EDUCATION ON THE AUDIT EXPECTATION GAP 14.Lee, T.H., and Ali, A.Md. (2008). The Evolution of Auditing: An Analysis of the Historical Development. Journal of Modern Accounting and Auditing, 4(12). 15.Vitalija Bogdanoviit, 2011, An Empirical Study of Audit Expectation Gap: The Case of Lithuania, trang 29 16.Harold F.D. Hassink, Laury H. Bollen, Roger H.G. Meuwissen, Meinderd J. de Vries; Corporate fraud and the audit expectations gap: A study among business managers. 17.CPA Journal CPA journal e.of 9.2007. Website 18. Trang thng tin http://ketoan.org/nhin-lai-20-nam-hoat-dong-kiemtoan-doc-lap-o-viet-nam-1991-2011.html 19. Website ca B ti chnh Vit Nam: www.mof.gov.vn 20. Website ca Hi kim ton vin hnh ngh VitNam:

www.vacpa.gov.vn

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PH LC 1. Bng cu hi iu tra 1 2. Bng cu hi iu tra 2

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KHO ST NH GI KHONG CCH HP L Bn kho st ny c s dng cc t ng chuyn ngnh Kim ton Bn kho st ny c 8 cu khng nh vi cc la chn. Cc bn c k cc cu khng nh ri chn p n: Hon ton ng , ng , Khng c kin, Hon ton khng ng ty theo MC CHC CHN v tnh ng sai ca cc khng nh.

Phn 1. Thng tin c nhn

H tn: Ngh nghip: in thoi: Email:

Phn 2. Thng tin iu tra

Hon ng Khng c kin (3) Khng ng ton khng ng (2) (4) (5)

Hon ton STT Cu hi iu tra ng (1) 1. 2. 3. 4. 5. 6. 7. 8. Gian ln l li v tnh ton s hc hoc ghi chp sai

Kim ton vin (KTV) c trch nhim pht hin mi gian ln v sai st KTV cn pht hin c gian ln v sai st k c khi c thng ng KTV phi chu trch nhim trc tip v nhng gian ln v sai st xy ra KTV c trch nhim m bo tnh y v chnh xc ca BCTC c kim ton KTVcn m bo tnh trung thc v hp l trong bo co ti chnh c kim ton KTV nn cng b rng ri cho cng chng v: Gian ln trng yu Gian ln khng trng yu

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Kho st: nh gi v Chun mc kim ton gian ln v sai st (VSA 240) H tn: Ngh nghip: n v cng tc: S nm kinh nghim:

Bng kho st gm c 10 kin v cc phng n la chn, ng (b) c k cc kin v chn phng n tr li thch hp. Cc phng n tr li chia theo thang im 5 vi Mc y , hp l, cn thit (Bng kho st c gi km chun mc kim ton 240)
Mc y , hp l, cn thit ca VSA 240 v:
1 Hon khng l ton hp 2 Khng hp l 3 Chp nhn c 4 Hp l 5 Rt hp l

kin khc

1.

Mc ph hp ca cc nguyn tc, th tc c bn trong VAS 240 vi thc tin hot

ng kim ton nc ta, nhm tr gip cho kim ton vin v cng ty kim ton pht hin gian ln v sai st trong kim ton. 2. Mc y ca VSA 240 v quyn hn v trch nhim ca kim ton vin v cng Mc y ca VSA 240 v nguyn tc, th tc cho kim ton vin v cng ty Mc y ca VSA 240 v hng dn kim ton vin v cng ty kim ton trong Mc ph hp ca VSA 240 qui nh nguyn tc, th tc, ni dung, thi hn thng Mc ph hp ca VSA 240 qui nh nguyn tc, th tc, ni dung, thi hn thng Mc y ca VSA 240 quy nh cc nguyn tc, th tc, iu kin kim ton ty kim ton trong kin ngh x l, ngn nga gian ln v sai st ca n v c kim ton. 3. kim ton v thu thp thng tin, lp k hoch kim ton pht hin gian ln v sai st. 4.

qu trnh thu thp bng chng v gian ln v sai st. 5. bo nhng pht hin v gian ln, sai st cho ngi ng u n v c kim ton. 6. bo hnh vi gian ln, sai st cho c quan chc nng ca Nh nc. 7. vin v cng ty kim ton chm dt hp ng kim ton khi n v c kim ton khng c bin php x l gian ln.

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8.

Mc bo m ca VSA 240 v tnh c lp trong hot ng kin ton cho kim Mc cn thit sa i, b sung VSA 240.

ton vin v cng ty kim ton 9.

10. Nu cn thit th nn sa i ni dung c th no?

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