HI: Cu hi 1: K ton cc cng ty ang thanh l: Hin nay cha c nguyn tc k ton i vi cc cng ty ang trong qu trnh thanh

l v vy vic kim ton i vi cc cng ty ny gp nhiu kh khn do cha c c mt c s thng nht cho Kim ton vin thc hin cng vic. Vy, Kim ton vin cn cn c trn c s no khi thc hin kim ton cc Cng ty trong qu trnh thanh l? Gi bi tr li: Chun mc k ton chung v Chun mc Lp v trnh by bo co ti chnh qui nh v khi nim hot ng lin tc. Doanh nghip ang thanh l l doanh nghip khng c hot ng lin tc, do ti sn v n phi tr ca doanh nghip ny c xc nh trn c s gi tr c th thu hi ca ti sn v cc khon n phi tr. Tuy nhin, vic chuyn i ti sn, n phi tr ...v gi tr c th thu hi Vit Nam hin nay ang cn rt kh khn, phi mt nhiu thi gian. Do nu doanh nghip cha thc hin vic chuyn i v gi tr c th thu hi th KTV phi a ra kin ngoi tr trong bo co kim ton.

HI: Cu hi 2: Trng hp kim ton bo co ti chnh cho nm kt thc ngy 31/12/2005. Nu ngy k bo co kim ton v bo co ti chnh l ngy 28 thng 3 nm 2006, nhng ti ngy 20 thng 2 nm 2006, doanh nghip c kim ton i tn v cng c s thay i v gim c, vy trn bo co ti chnh s s dng tn mi hay tn c ca doanh nghip v gim c mi hay c s k bo co ti chnh ny? Gi bi tr li: Gim c c k Bo co ti chnh, tn doanh nghip phi ghi theo tn c v ng du c (nu cn du c). Trng hp i du th phi ghi tn doanh nghip c ng thi ghi c tn doanh nghip mi (V d: Doanh nghip A t ngy 20/2/2006 i tn thnh doanh

nghip B) v ng du doanh nghip mi (DN B). Trong phn thuyt minh Bo co ti chnh phi trnh by r tnh hnh ny. HI: Cu hi 3(Bn Quch Anh Thy): Ti ang hc kim ton v c mt thc mc xin c gii p: Khi a ra kin sai v tnh hnh ti chnh ca DN sau khi kim ton th KTV phi bi thng bao nhiu tin? C mu thun g vi Thng t 64 DN kim ton ch c trch lp qu d phng t 0,5 1% doanh thu hng nm. Tuy nhin Thng t qui nh nu s d khon d phng ny tng ng 10% doanh thu dch v kim ton nm hin ti th s khng trch na. Vy xin hi nu KTV b kin v bt bi thng th h s ly u v nhng bt li m KTV gp phi khi b kin v bt bi thng? Gi bi tr li: Tr li bn Quch Anh Thy: Khi mt cng ty kim ton a ra kin sai v tnh hnh ti chnh ca DN gy ra thit hi v kinh t cho khch hng, c th b khch hng i bi thng thit hi theo quy nh ti im 6, Mc B Thng t s 64/2004/TT-BTC ngy 29/6/2004 ca B Ti chnh. Thng thng cng ty kim ton b pht bng cch khng c tr ph hoc do hai bn t tho thun. Trng hp khng t tho thun c th phi kin ra to n theo qui nh ca php lut. Khon tin bi thng ca cng ty kim ton cho khch hng c ly t khon tin bi thng ca doanh nghip bo him (nu cng ty kim ton mua bo him trch nhim ngh nghip) hoc ly t qu d phng ri ro ngh nghip. Nu s tin phi chi bi thng ln hn s d qu d phng ri ro ngh nghip th chnh lch ln hn c hch ton vo chi ph kinh doanh trong k hoc tr vo vn kinh doanh sau khi tr s thu bi thng ca n v, c nhn gy ra (nu c) theo qui nh hin hnh. Nu s tin phi chi bi thng qu ln lm nh hng nghim trng n tnh hnh ti chnh ca cng ty kim ton, thm ch c th dn ti ph sn, th vic x l ti chnh tip theo c cn c vo qui nh hin hnh ca Lut DN i vi tng loi hnh cng ty kim ton (Cng ty TNHH kim ton, cng ty hp danh kim ton, DN t nhn kim ton). Khi b kin v b bt bi thng th KTV trc tip thc hin kim ton v cng ty kim ton s gp nhiu bt li nh: Uy tn ca KTV v cng ty kim ton b nh hng, tn tht v ti chnh v c nguy c mt cc khch hng khc.

(Mc trch d phng ch t 0,5 1% doanh thu hng nm nhng lu k n 10% doanh thu l rt ln, v d 1 cng ty kim ton trung bnh c doanh thu l 10 t ng 1 nm th qu d phng l 1 t ng).

Phng Th oan - Trng Ban T vn VACPA

HI: Cu hi 4(Bn Trn Minh): Sp ti s c rt nhiu cng ty kim ton mi ra i, theo cht lng kim ton s c vn lo ngi. i vi cc DN phi c kim ton theo Lut, nhng c nhiu vn lm h khng mun kim ton, h mi cc cng ty quen bit lm qua loa (i khi khng kim ton, ch ra bo co cho h) vi gi ph rt thp (v cng khng ai xem bo co ca h). Hi Kim ton vin hnh ngh Vit Nam c chng trnh hnh ng c th no khc phc tnh trng nay ? Gi bi tr li: Tr li bn Trn Minh: Chng trnh hnh ng ca VACPA gm nhiu ni dung, di y l mt s im ch yu: 1. Hi Kim ton vin hnh ngh Vit Nam (VACPA) ang phi hp vi B Ti chnh son tho Qui ch kim sot cht lng dch v k ton, kim ton ban hnh trong thi gian sm nht lm c s php l cho vic t kim tra ca cc cng ty; giao trch nhim kim sot cht lng dch v cho VACPA v thc hin kim tra ca B Ti chnh. 2. Nm 2006 B Ti chnh c k hoch phi hp vi VACPA t chc kim tra cht lng dch v ca 18 cng ty kim ton mi thnh lp v hot ng khong 2 nm gn y. 3. Ngy 04/08/2006, B Ti chnh c s tham gia ca VACPA s Tng kt 15 nm hot ng kim ton c lp ti Vit Nam nh gi nhng mt c v cc tn ti hin c, bn phng hng v bin php tng cng hot ng trong nm 2006, 2007 v cc nm ti. 4. B Ti chnh c Quyt nh s 47/2005/Q-BTC ngy 14/07/2005 giao cho VACPA mt s ni dung cng vic qun l hnh ngh k ton, kim ton. VACPA v ang trin khai cc hot ng c tnh cht c bn nh: T chc o to, cp nht kin thc cho KTV nng cao nng lc ngh nghip v o c cho KTV; Thc hin qun l hnh ngh KTV cht ch hn;

Thc hin x l cc chanh chp v vi phm o c ngh nghip ca Hi vin khi c bng chng v s phn nh t cng chng hoc Hi vin khc; Tng cng tuyn truyn, qung b qui nh php lut chnh cc DN khch hng phi nng cao trch nhim ca mnh v s gim st cht lng dch v ca cng chng... VACPA hy vng cc tn ti trn s c khc phc dn dn

Phng Th oan - Trng Ban T vn VACPA

HI: Cu hi 5: Ngh nh 105/Thng t 64 yu cu cc Cng ty kim ton phi thay i ngi k bo co kim ton cho mt khch hng sau 3 nm. Ch cn thay i mt ch k hay c hai ch k trn bo co? Thi gian 3 nm s c tnh t thi gian no ? Nu vo nm 2004, KTV nhn kim ton cho mt cng ty trong 3 nm lin t 2002 n 2004, y s coi l mt ln kim ton v nm 2005 cng ty khng phi thay i KTV hay s c coi l 3 ln kim ton ring bit v nm 2005 cng ty phi thay i KTV? Gi bi tr li: Phi thay i c hai ch k trn bo co kim ton l KTV mi c c thc hin kim ton bo co ti chnh ca khch hng A thay cho KTV c thc hin kim ton bo co ti chnh khch hng A 3 nm trc . Cn ch k ca Gim c cng ty kim ton c th thay bng ch k Ph Gim c cng ty kim ton. Thi gian 3 nm c tnh l 3 nm ti chnh ca khch hng c kim ton. Nu kim ton bo co ti chnh nm 2002, 2003, 2004 ca khch hng th thc cht l 3 ln kim ton ring bit. Trong v d nu, nm 2005 cng ty kim ton phi thay i kim ton vin v thay i ngi k bo co kim ton cho khch hng. HI: Cu hi 6: Trng hp doanh nghip c php kim ton gp 2 nm th mu bo co kim ton c g thay i so vi mu bnh thng (mt nm) hay khng ?

Gi bi tr li: Trng hp kim ton gp 2 nm thng thng ch p dng trong trng hp doanh nghip c nm ti chnh u tin rt ngn (t 4 6 thng). Nu doanh nghip lp mt bo co ti chnh cho nm u tin v nm th 2 th ch cn mt bo co kim ton gp cho c 2 nm ti chnh . Nhng nu doanh nghip lp bo co ti chnh ring cho tng nm ti chnh th cng ty kim ton phi lp hai bo co kim ton. HI: Cu hi 7: (a ngy 02/08/2006) Nu mt cng ty kim ton thc hin kim ton bo co ti chnh cho mt DNNN ti thi im 31/12/2005 th c c php xc nh gi tr doanh nghip c phn ho cng ty trong nm 2006 khng? (v d nh thi im 30/06/2006 hoc 30/09/2006). Gi bi tr li: Tr li bn Nguyn Trung Kin: iu 27 Ngh nh 105/2004/N-CP ngy 30/03/2004 ca Chnh ph v kim ton c lp qui nh Doanh nghip kim ton khng c thc hin kim ton trong trng hp ang cung cp dch v ghi s k ton nh gi ti sn hoc thc hin cc dch v trn trong nm trc cho khch hng Nh vy: Nu nm 2005 thc hin kim ton bo co ti chnh th nm 2006 khng c cung cp dch v xc nh gi tr doanh nghip (nh gi ti sn) v hai dch v ny c lin quan n nhau, nu kim ton nm 2005 m li thc hin nh gi doanh nghip trong nm sau l khng c lp, khch quan. MC - Web HI: Cu hi 08: (ng ngy 07/08/2006) Kim ton vin ti cng ty kim ton A kim ton doanh nghip C, sau 3 nm Kim ton vin chuyn sang cng ty kim ton B, doanh nghip C lc ny li k hp ng kim ton vi cng ty kim ton B th KTV c c tip tc kim ton doanh nghip C hay khng? Gi bi tr li:

Tr li: Thng t 64/2004/TT-BTC ngy 29/06/2004, Phn I, Mc 2.1 qui nh sau 3 nm phi thay i Kim ton vin hnh ngh chu trch nhim kim ton v k tn trn bo co kim ton v ngi chu trch nhim k bo co kim ton l Gim c (hoc ngi c u quyn) ca doanh nghip (hoc chi nhnh doanh nghip) kim ton. L do chnh ca yu cu ny l trnh nhng ngi k bo co kim ton (ch khng phi cng ty ni chung) c quan h qu thn mt vi khch hng, nh hng n tnh c lp cn thit. Do trng hp ny Kim ton vin nu trn khng c tip tc kim ton doanh nghip C.

Nguyn Hi H - BBT Web

HI: Cu hi 9: (ng ngy 10/8/06) Cng ty kim ton A k hp ng xc nh gi tr DN ca DNNN B, thi im xc nh gi tr DN l ngy 31/03/2006. Vy cng ty kim ton A c c thc hin kim ton BCTC cho nin kt thc ngy 31/12/2005 ca DNNN B hay khng? Gi bi tr li: Tr li: iu 27 Ngh nh 105/2004/N-CP ngy 30/03/2004 qui nh doanh nghip kim ton khng c kim ton khi ang cung cp dch v ghi s k ton, lp bo co ti chnh, dch v kim ton ni b, nh gi ti sn, t vn ti chnh, t vn qun l hoc thc hin cc dch v trn trong nm trc cho khch hng. Qui nh nh vy c hiu l trong mt thi k, kim ton vin v cng ty kim ton khng c cung cp t hai loi dch v nh hng n tnh c lp ca kim ton vin. Nh vy cng ty kim ton A khng c kim ton bo co ti chnh cho DNNN B.

Nguyn Hi H - BBT Web

HI: Cu hi 10: (ng ngy 11/08/2006) iu chnh bo co kim ton Gi bi tr li: Cu hi 10: Nm n DN A c min thu TNDN, BCTC nm n ca DN A

c kim ton v quyt ton thu vi c quan thu. Tuy nhin nm n+1, KTV pht hin sai st trng yu lin quan n doanh thu nm n. V l sai st trng yu lin quan n TNDN (do nm n+1 DN A bt u chu thu) nn phi iu chnh sai st ny vo s d u k (theo Chun mc thu TNDN). Nh vy: - DN c cn yu cu iu chnh bo co kim ton nm n hay khng? - iu chnh ny c c c quan thu chp nhn khng ? Tr li: - C th tham kho cc on t 19 n 24 trong CKIV 560 "Cc s kin pht sinh sau ngy kho s k ton lp Bo co ti chnh" x l vn ny. Hai trng hp c a ra: (a) Sa Bo co ti chnh ca nm n v sa Bo co kim ton nm n, lu c gii thch nguyn nhn phi sa i BCTC v Bo co kim ton c cng b; (b) on 24 - p dng iu chnh hi t vo BCTC ca nm n+1, khng cn phi sa BCTC v Bo co kim ton ca nm n, nhng phi c nhng thuyt minh thch hp trong BCTC v Bo co kim ton ca nm n+1. - Tu thuc vo bn cht ca sai st, v d: C s ghi nhn ca doanh thu sai st ny cho mc ch k ton c trng vi c s ghi nhn doanh thu cho mc ch tnh thu hay khng. Nu trng nhau th c ngha l doanh thu ca nm n cho c mc ch k ton v mc ch tnh thu u b sai. Chng ti cho rng khi th c c quan thu cng phi xem xt li doanh thu tnh thu ca nm n trong quyt ton thu ca h. Nguyn Hi H - BBT Web HI: Cu hi 11: (ngy 22/08/06) Hin nay, c mt s cng ty c kim ton vin ng k hnh ngh bn thi gian nhng thc t khng h tham gia kim ton cng ty, khng k bo co kim ton; hoc c ngi khng tham gia kim ton nhng vn k bo co kim ton,... B Ti chnh c bin php g x l cc sai phm trn? Gi bi tr li: Tr li: - im 2 Phn II Thng t 64/2004/TT-BTC cho php kim ton vin lm vic bn thi gian Cng ty kim ton nu c doanh nghip lm vic chnh thc ng . Tuy nhin, nu khng thc t lm vic th khng c k bo co kim ton. B Ti chnh v VACPA kim tra cc cng ty c hin

tng trn v s c thng bo cng khai. - Nm 2006 VACPA s kim tra thng xuyn hn v cng khai trn trang Web khch hng gim st. B Ti chnh s x l nu pht hin cng ty vn cn sai phm trn. PTBBT Web HI: Cu hi 12: (ngy 27/09/06) Nhng cu hi v tr li trong kho cp nht kin thc KTV lp nng cao ti H Ni v TP. HCM Gi bi tr li:

Cu hi 1: Ph Gim c v cc kim ton vin khc c th lm vic c cng ty khc (c th l cng ty kim ton khc). iu ny c ph hp quy
nh v o c ngh nghip khng? Cc cng ty kim ton c th quy nh trong iu l cng ty tiu chun Ph Gim c v cc kim ton vin

khc phi lm vic 100% cho chnh cng ty khng?

Tr li: Theo quy nh hin hnh Ph Gim c doanh nghip kim ton v kim ton vin khc c th va lm vic mt doanh nghip kim ton va lm vic mt doanh nghip khc khng phi l doanh nghip kim ton. Nhng khi cung cp dch v kim ton, k ton phi tun th chun mc o c ngh nghip, c bit l nguyn tc c lp. Doanh nghip kim ton c th quy nh trong iu l cng ty v vic Ph Gim c v cc kim ton khc phi lm vic 100% thi gian cho chnh cng ty kim ton.

Cu hi 2: 1) ngh B Ti chnh thng bo thi im no th B Ti chnh s hng dn nguyn tc, ni dung chuyn i cc cng ty ca B chuyn i theo N 105 v N 133 ca Chnh Ph. 2) Cc nguyn tc, iu kin, tiu chun cc cng ty kim ton trc thuc B Ti chnh xy dng m hnh, phng n chuyn i thnh cng.
Tr li: B Ti chnh s khng c hng dn nguyn tc, ni dung chuyn i m vic chuyn i cc doanh nghip kim ton l doanh nghip Nh

nc, cng ty TNHH, cng ty c phn kim ton thnh cng ty TNHH, cng ty hp danh kim ton hoc doanh nghip t nhn kim ton c thc hin theo cc nguyn tc quy nh ti mc II thng t 60/2006/TT-BTC, l: Vic chuyn i cng ty c phn kim ton thnh lp trc ngy Ngh nh 105 c hiu lc thnh cng ty TNHH kim ton, cng ty hp danh kim ton hoc doanh nghip t nhn kim ton phi m bo cc tiu chun, iu kin quy nh ti TT60 v quyt nh ca i hi c ng, hoc theo nguyn tc gii th cng ty c v ng thi thnh lp cng ty mi. Cng ty TNHH kim ton, cng ty hp danh kim ton thnh lp trc ngy thng t 60 c hiu lc nu xt thy cha m bo cc tiu chun, iu kin quy nh phi c cu li t chc nhm m bo cc tiu chun, iu kin quy nh ti TT60 v ng k kinh doanh b sung theo quy nh hin hnh. Cc cng ty kim ton trc thuc B Ti chnh phi cn c vo tiu chun, iu kin thnh lp v hot ng i vi doanh nghip kim ton quy nh ti TT60 xy dng phng n chuyn i trnh B Ti chnh duyt trc khi thc hin.

Cu hi 3:

Tr li:

Trng hp vn, ti sn ca Nh nc ti cc doanh nghip kim ton trc thuc B Ti chnh khng c ai mua, hoc mua khng ht th x l nh th no? L ngi rt tm huyt vi hot ng kim ton ng (Bi Vn Mai) s c ng gp g cho s chuyn i thnh cng ca cc doanh nghip kim ton trc thuc B Ti chnh.
1. Trong phng n chuyn i cc doanh nghip kim ton cn xc nh r cc thnh vin gp vn (nu chuyn i thnh cng ty TNHH kim ton t hai thnh vin tr ln), hoc thnh vin hp danh v thnh vin gp vn (nu chuyn i thnh cng ty hp danh kim ton) v mc vn ng k mua ca tng ngi theo nguyn tc m bo bn ht phn vn Nh nc ti cc doanh nghip kim ton c vn s hu Nh nc. ng thi trong phng n chuyn i cng phi xc nh r cch thc x l phn vn khng bn ht trn c s vn dng cc quy nh hin hnh v c

phn ho doanh nghip Nh nc. Sau mt thi hn nht nh phn vn khng bn ht s c x l theo quyt nh ca c quan Nh nc i din ch s hu vn Nh nc. 2. ng Mai tr li: S c gng hon thnh tt nht trch nhim ca mnh..

Cu hi 4: Mt cng ty TNHH kim ton c thnh lp trc ngy c hiu lc ca TT60/2006/TT-BTC, Gim c cng ty kim ton n y tham d k thi KTV thng 8/2006, t kt qu v c cp chng ch KTV. Trng hp ny, sau ngy 21/4/2007 c xem l ph hp tiu chun, iu
kin ca Gim c cng ty TNHH kim ton hay khng? Tr li: T nay n 21/04/2007 nhng ngi ny vn c th lm Gim c cng ty TNHH kim ton nhng sau ngy 21/4/2007 Gim c cng ty kim ton nu trong cu hi khng p ng tiu chun, iu kin ca Gim c doanh nghip kim ton. Cng ty TNHH kim ton ny cn phi b nhim thnh vin khc c tiu chun, iu kin (theo TT60) lm Gim c cng ty.

Cu hi 5: Cng l iu kin thnh lp cng ty kim ton, ti sao li c s khc bit v loi hnh cng ty. Cng ty TNHH 2 thnh vin tr ln chu trch nhim hu hn cn cng ty hp danh v cng ty t nhn th chi trch nhim v hn.

Tr li: iu ny c qui nh r trong Lut doanh nghip nm 2005. Thnh lp cng ty chu trch nhim v hn s c khch hng tin tng hn v v th s c nhiu khch hng, doanh thu cao nhng nu ri ro th trch nhim cng s rt ln.

Cu hi 6: Theo TT 60/2006/TT-BTC thnh vin lm Gim c cng ty kim ton phi c cp chng ch KTV t 3 nm tr ln. Nhng kim ton vin thi v iu kin cp chng ch KTV nm 2003 nhng nm 2004 mi cp chng ch KTV (c ng vi cc KTV thi nm 2004) do thay i quy nh t 5 nm kinh nghim xung cn 4 nm. Vy cc trng hp n y c c tnh thi im c chng ch KTV t nm 2003 iu kin l m Gim c khng?

Tr li: Thng thng cc k thi tuyn KTV c t chc vo thng 8 hng nm v vic cp chng ch KTV cho nhng ngi trng tuyn c thc hin vo cui nm. Do thi im tnh thi gian thc t lm cng tc kim ton ca KTV l tnh t ngy c cp chng ch KTV. Trng hp nu trong cu hi thi nm 2003 nhng nm 2004 mi c cp chng ch th thi im tnh thi gian cng tc kim ton cng vn tnh t ngy c cp chng ch KTV (nm 2004)

Cu hi 7: Thnh vin ca cng ty TNHH nu khng c chng ch hnh ngh th khng nht thit phi lm vic trc tip ti cng ty, cn nu c chng ch hnh ngh th bt buc phi lm vic trc tip ti cng ty c ng khng? Ti sao c s phn bit ny? Nu l thnh vin c chng ch nhng khng lm vic ti cng ty c c khng?

Tr li: Thnh vin c b nhim lm Gim c cng ty TNHH kim ton phi c chng ch KTV, c thi gian thc t cng ty kim ton t 3 nm tr ln, phi gp t nht 10% vn iu l vo cng ty v phi lm vic 100% thi gian ti cng ty kim ton. Thnh vin khc c chng ch KTV hoc chng ch hnh ngh khc khng bt buc phi lm vic 100% thi gian ti cng ty kim ton (c th va lm vic cng ty kim ton va lm vic doanh nghip khc khng phi l doanh nghip kim ton). Mt ngi l thnh vin gp vn vo cng ty TNHH thuc i tng c chng ch hnh ngh (thnh vin Ban Gim c trc tip ph trch dch v kim ton phi c chng ch kim ton vin; thnh vin Ban Gim c ph trch cc dch v khc nh dch v k ton, dch v nh gi ti sn.... phi c chng ch hnh ngh ph hp theo quy nh) th ngi phi trc tip lm vic ti cng ty. Nhng quy nh ny nhm m bo cht lng dch v do cng ty kim ton cung cp cho cc n v khc v m bo qun l ng k hnh ngh ca cc KTV.

Cu hi 8: Ngoi Gim c cng ty kim ton, KTV khc c nht thit phi lm cng ty khng? (c th v KTV khc ch gim st cng vic v vn lm vic ti cng ty khc nhng m bo trch nhim cng vic).
Tr li: Ngoi Gim c cng ty kim ton, Ph Gim c c chng ch KTV v

cc KTV khc phi trc tip lm vic cng ty kim ton nhng khng bt buc phi lm vic 100% thi gian.

Cu hi 9: Khi DNNN thc hin chuyn i theo Thng t 60/2006/TT-BTC (V d: AASC, VACO) th ngi lao ng ti cng ty c c Nh nc u i g khng? (V d u i v gi mua hay vn dng Thng t 41).
Tr li: Vn bn nu c a ra tho lun khi xt duyt phng n chuyn i ca VACO nhng n nay (08/09/2006) cha c cu tr li chnh thc.

Cu hi 10: Ngoi Gim c, cc KTV cn li c cn thit phi gp vn khng? (theo Thng t 60/2006/TT-BTC v Ngh nh 105/2004/N-CP th khng cn nhng khi ging chuyn ni cn gp vn c trch
nhim) Tr li: i vi doanh nghip TNHH kim ton, cc thnh vin l t chc hoc thnh vin l c nhn phi gp vn vo DN kim ton. Cc KTV khc ch lm vic v ng k hnh ngh ti DN TNHH kim ton th khng phi gp vn vo DN kim ton. i vi DN Hp danh kim ton nu l thnh vin hp danh, thnh vin gp vn th phi gp vn vo DN. Cc KTV khc ch lm vic v ng k hnh ngh ti DN kim ton th khng phi gp vn.

Cu hi 11: Doanh nghip t nhn thnh lp trc khi Thng t 60/2006/TT-BTC c hiu lc c phi c cu li khng? Theo qui nh no?
Tr li: n nay (08/09/2006) cha c DNTN kim ton no c thnh lp ti Vit Nam nn Thng t 60/2006/TT-BTC khng hng dn im ny.

Cu hi 12: Mt ngi c Chng ch KTV lm vic cho 3 cng ty kim ton. Vy c 3 cng ty ny c c s dng Chng ch ca 1 ngi n y lm iu kin thnh lp v hot ng khng?
Tr li: Mt ngi c Chng ch KTV ch c lm vic v ng k hnh ngh ti 1 cng ty kim ton trong cng mt thi gian. Nu chuyn sang

lm vic v ng k hnh ngh ti mt cng ty kim ton khc th phi c Quyt nh thi vic cng ty kim ton c. Trng hp nu trong cu hi l khng c chp nhn.

Cu hi 13: Hin nay ang c s phn cp gia cc cng ty kim ton (v d ch c mt s cng ty c kim ton cng ty nim yt). B Ti chnh c hng x l th no m bo s bnh ng ca cc DN hot ng
trong lnh vc kim ton. Tr li: Kim ton cng ty nim yt i hi cht lng dch v kh cao v Bo co ti chnh ca cng ty nim yt cung cp thng tin cho ng o nhng ngi s dng, trc ht l UBCKNN c quan qun l Nh nc v Th trng Chng khon, sau n l nhng nh u t, nhng ch n, khch hng hin ti v tim nng, cng chng. Bo co kim ton phi m bo tin cy cao. Do B ti chnh (UBCKNN) c quyn xem xt, chp thun cho nhng cng ty kim ton no iu kin, tiu chun kim ton cng ty nim yt theo yu cu ca B Ti chnh, tng t khch hng c quyn la chn cc hng ho c cht lng cao theo kin ca mnh.

Cu hi 14: K ton trng ca mt DNNN c c tham gia thnh lp cng ty kim ton khng? C th l: Thnh vin gp vn; Gim c; Ph Gim c.

Tr li: K ton trng ca mt DNNN c chng ch KTV hoc chng ch hnh ngh khc c th tham gia thnh lp cng ty kim ton vi t cch l thnh vin gp vn, l Ph Gim c cng ty TNHH kim ton nhng khng c lm Gim c, khng c lm thnh vin cng ty hp danh. Tuy nhin c hai trng hp ngi k ton trng DNNN ny phi c Gim c DNNN ng v phi trc tip lm vic ti cng ty kim ton, tuy khng bt buc lm vic 100% thi gian.

MC - Web

HI: Cu hi 13: (ngy 05/10/06) Ti nghe ni Hi Kim ton vin hnh ngh Vit Nam ang a ra d tho nng mt s mn thi ly Chng ch Kim ton vin ln 12 mn, thi gian bt du p dng l khi no? Nu ti d thi nm nay nhng cha iu kin u th nu p dng Qui ch mi l thi 12 mn th ti c phi thi b sung thm 4 mn mi hay khng? Gi bi tr li: Tr li: D kin a s mn thi ly Chng ch Kim ton vin ln 12 mn l kin tham lun ca B Phng Th oan Ph Tng Th k VACPA ( kin c nhn) ti Hi ngh tng kt 15 nm Kim ton c lp Vit Nam. Tuy nhin, Hi Kim ton vin hnh ngh Vit Nam cng ang nghin cu, trao i v d kin xut vi B Ti chnh n i mi o to, thi tuyn v cp Chng ch Kim ton vin Vit Nam nhm hng ti s tha nhn ca cc nc i vi Chng ch Kim ton vin Vit Nam. Trng hp ca bn trong 1, 2 nm ti cha c lin quan g. PT - Web HI: Cu hi 14: (ngy 03/11/06) Trong trng hp Gim c cng ty ty vn ti chnh k ton c chng ch hnh ngh kim ton c c ng k hnh ngh kim ton mt cng ty kim ton hay khng v th tc ng k nh th no? Gi bi tr li: Tr li bn Phng Linh: Ti im 6.5, mc 6 Nhng hnh vi nghim cm i vi kim ton vin hnh ngh Thng t s 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh, Hng dn thc hin mt s iu ca Ngh nh s 105/2004/N-CP ngy 30/03/2004 ca Chnh ph v kim ton c lp, qui nh: Nghim cm kim ton vin hnh ngh lm vic cho t 2 doanh nghip k ton, kim ton tr ln trong cng mt thi gian. Nh vy, Gim c cng ty t vn ti chnh k ton khng c ng k hnh ngh kim ton mt cng ty kim ton (khc).

MC - Web HI: Cu hi 15: (ngy 03/11/06) Cu hi ca bn L c Tng ngy 01/11/2006 v cng ty AASC Gi bi tr li: Cu hi: Theo Bo Php lut Vit Nam ngy 31/10/2006 ng bi: Chim ot thng hiu hay ch l gi tn doanh nghip th phn gii thch ca Gim c Cng ty AASC trong Cng vn 489/TVKT cng nh phn tr li ca ng ng Minh Tun - Trng phng KKD ca S KH & T H Ni l gi tn v bo h thng hiu l khng thuyt phc, bi v thng hiu ca mt cng ty ang hot ng c php lut bo v, khng th mt c. Nh vy vic ng k gi thng hiu ny l mt vic lm tha v khng cn thit. Thc t ng sau s c ny c nhng un khc g? iu m gy nn s hoang mang, bt bnh v phn ng trong tp th CB-CNV trong cng ty AASC Hin nay trn trang web ca S KH & T H Ni li c s iu chnh tip so vi thng tin iu chnh sau khi Cng ty AASC c cng vn ngh nh chnh b sung ngy 16/10/2006, c thm thng tin : Ngy cp ng k kinh doanh l ngy 10/10/2006 v Tnh trng doanh nghip l ang hot ng. Nhng ni dung ny li cng mu thun v nh vy hin ti c ng thi 2 cng ty cng ang hot ng? Mt l Cng ty AASC thuc doanh nghip Nh nc, mt l cng ty AASC TNHH? Theo tm hiu kin mt s chuyn gia kim ton ang lm vic ti cng ty AASC h u nhn nh y l mt vic lm kh hiu ca Gim c Cng ty, c phi Gim c mun chim ring cho mnh thng hiu AASC khi Cng ty chuyn i hnh thc s hu nu ng khng c bu lm Gim c na th ng c sn mt cng ty TNHH c thng hiu rt ni ting trong ngnh kim ton ca Vit Nam (m thng hiu ny do my trm cn b kim ton vin to nn trong sut hn 15 nm qua) nu s vic ny khng b pht hin trn trang web ca S KH & T H Ni? cc chuyn gia kim ton cng t du hi vi C quan KKD bi v nu ch c mt cng vn yu cu gi thng hiu th khng th c ng y cc thng tin v doanh nghip ang thnh lp nh vy c, liu c s thng ng hay iu

g m m y?. Bi v theo quy nh ca Lut Doanh nghip c c nhng thng tin nh vy th ngi thnh lp doanh nghip phi c y h s thnh lp theo quy nh. Vi nhng s vic nu trn d lun cng nh ngi lao ng trong Cng ty AASC mong mun c lm sng t nhng un khc trong s c ca Gim c Cng ty AASC ny. Tr li bn L c Tng: Vn bn nu ra cng nh bi vit trn bo Php lut Vit Nam ngy 31/10/2006 c nhiu tnh tit cn c xc minh c th mi hiu ng c. Vic ng k gi tn cng ty cha c qui nh c th nhng khng th ch bng mt cng vn m c ngay thng tin chnh thc c tn cng ty, a ch, h tn Gim c v s ng k kinh doanh. Vic ny (nu c) phi l ch trng ca Ban lnh o, Ban chuyn i cng ty (?); ng nhin mt ngi khng th lm Gim c ca 2 cng ty kim ton sng t, bn c c th tham gia bnh lun trn trang web ny. MC - Web HI: Cu hi 16: (ngy 08/11/06) Hin nay ti ang l ging vin vy ti c th d thi ly chng ch KTV c khng? VACPA c th cung cp cho ti a ch ni n v thi ly chng ch KTV? Gi bi tr li: Tr li bn Nguyn Hng Minh: Hi Kim ton vin hnh ngh Vit Nam (VACPA) xin gi bn thng tin v iu kin, tiu chun d thi ly chng ch KTV bn tham kho. V qua th hi chng ti khng bit bn l ging vin trng no, tt nghip i hc chuyn ngnh g v cng tc thc t u, lnh vc no? Tiu chun, iu kin d thi KTV: C l lch r rng, c phm cht o c ngh nghip, trung thc, lim khit, khng thuc i tng khng c hnh ngh k ton, kim ton theo qui nh ca php lut. C bng c nhn kinh t chuyn ngnh ti chnh, ngn hng hoc k ton, kim ton v lm cng tc ti chnh, k ton, kim ton 5 nm tr ln, hoc lm tr l kim ton doanh nghip kim ton t

4 nm tr ln. C chng ch tin hc trnh B tr ln. C chng ch Ngoi ng trnh C tr ln ca 1 trong 5 th ting: Anh, Php, Nga, Trung, c.

V ni n thi: VACPA l t chc ngh nghip c Hi ng thi tuyn Kim ton vin v K ton vin hnh ngh cp Nh nc cho php m lp n thi ly chng ch KTV. Lp hc n thi c t chc ti H Ni v Thnh ph H Ch Minh, khai ging vo khong u qu 2/2007. Khi m lp hc n thi VACPA s thng bo trn trang web ca Hi: www.vacpa.org.vn V thi gian n thi: Hng nm Hi ng thi tuyn Kim ton vin v K ton vin hnh ngh cp Nh nc thng t chc mt k thi ly chng ch KTV v chng ch hnh ngh k ton vo khong 17 23/08 hng nm ti H Ni v Thnh ph H Ch Minh. Trc k thi vi thng Hi ng thi s c thng bo rng ri trn bo ch v trang web ca B ti chnh v ca VACPA./. PT - Web HI: Cu hi 17: (ngy 22/11/06) Xin t vn gii thiu ca mt s cng ty kim ton v ph kim ton ca cc cng ty . Xin cm n. Gi bi tr li: Tr li bn Cao Tuyt Nhung: Ngy 22/11/2006 Hi Kim ton vin hnh ngh Vit Nam (VACPA) cng khai ln 1 cc cng ty kim ton iu kin kim ton Bo co ti chnh nm 2006 v nm 2007 (cng vn s 127/VACPA) gm 107 cng ty. Bn c th tip cn danh sch cc cng ty kim ton ny qua Website ca Hi (www.vacpa.org.vn). Cn mc ph kim ton s ph thuc vo tng hp ng dch v kim ton m cng ty kim ton cung cp cho cc doanh nghip, n v c th khng c mc ph chung theo tng cng ty kim ton. PT - Web HI: Cu hi 18: (ngy 14/12/06) Ti sao trong thng bo s 127/VACPA

ngy 22/11/2006 ca VACPA li c cu ghi ch: n 21/04/2007 cc cng ty (*) cn chuyn i hnh thc s hu; cc cng ty (**) cn chuyn i Gim c cng ty c iu kin hnh ngh kim ton theo qui nh ti Ngh nh 105/2004/N-CP... Gi bi tr li: Tr li: 1. Theo qui nh ca Thng t 60/2006/TT-BTC ngy 28/06/2006 ca B Ti chnh hng dn tiu chun, iu kin thnh lp v hot ng ca doanh nghip kim ton th Gim c (hoc Tng Gim c) cng ty kim ton phi l thnh vin cng ty, phi c Chng ch Kim ton vin v phi c thi gian cng tc thc t v kim ton t 3 nm tr ln k t khi c cp Chng ch Kim ton vin. Nhng cng ty c du (**) l nhng cng ty m Gim c cha cc iu kin nu trn nn ch c th lm Gim c n 21/04/2007. l thi hn Ngh nh 105/2004/N-CP qui nh phi hon chnh vic t chc li cng ty kim ton (3 nm t khi Ngh nh 105 c hiu lc). 2. Theo qui nh ti Ngh nh 105/2004/N-CP v Ngh nh 133/2005/N-CP th cng ty kim ton ch c thnh lp v hot ng cng ty TNHH, cng ty hp danh v doanh nghip t nhn. Cc cng ty c du (*) l nhng cng ty ang cn l doanh nghip Nh nc, cng ty c phn l cc hnh thc cng ty ch c tn ti n 21/04/2007 l thi hn Ngh nh 105 cho php cn nhiu loi hnh doanh nghip kim ton. MC - Web HI: Cu hi 19: (ngy 15/12/06) Bo co ti chnh c kim ton c lp kim ton th c gi tr php l nh th no? Gi bi tr li: Tr li: Theo qui nh ti iu 3 Ngh nh 105/2004/N-CP ngy 30/03/2004 ca Chnh ph v Kim ton c lp th: Cc ti liu, s liu k ton v bo co ti chnh ca n v c kim ton sau khi c Kim ton vin v doanh nghip kim ton kim tra, xc nhn

l cn c tin cy : C quan Nh nc v n v cp trn s dng cho qun l, iu hnh theo chc nng, nhim v c giao. Cc c ng, cc nh u t, cc bn tham gia lin doanh, lin kt, cc khch hng v t chc, c nhn khc x l cc mi quan h v quyn li v ngha v ca cc bn c lin quan trong qu trnh hot ng ca n v. Gip cho n v c kim ton pht hin, x l v ngn nga kp thi cc sai st c th xy ra trong hot ng ca n v, gp phn thc hin cng khai bo co ti chnh, phc v cng tc qun l, iu hnh n v, lm lnh mnh mi trng u t. MC - Web HI: Cu hi 20 (bn L Vn Chng): (ngy 10/01/07) Trch nhim ca k thut vin (k s xy dng) i vi sai st trong bo co kim ton Gi bi tr li: Cu hi 20 (bn L Vn Chng): Ti l k s xy dng lm vic cho mt cng ty kim ton c lp, chc danh: K thut vin. Theo Chun mc kim ton s 1000 th khng c ch k ca k thut vin trn bo co kim ton, tuy nhin, theo qui nh ca cng ty (TNHH) th k thut vin phi k trn bo co kim ton cng Gim c v kim ton vin. Ti mun hi nh vy c ng khng? Trch nhim ca k thut vin i vi bo co kim ton nh th no? Chu trch nhim trc ai v kt qu lm vic ca mnh? Nu c sai st trong cng vic kim ton (i vi cng ty ang lm) th c phi chu trch nhim trc php lut hay khng? Tr li: Theo qui nh ca Ngh nh 105/2003/N-CP v Chun mc kim ton th bo co kim ton ch cn ch k ca 01 kim ton vin v 01 kim ton vin l Gim c cng ty. Vic cng ty yu cu c ch k ca k thut vin (k s xy dng) trn bo co kim ton quyt ton cng trnh xy dng c bn l do Gim c cng ty quyt nh. Php lut khng cm iu ny. Trong trng hp ny, nu bo co kim ton c sai st th k thut vin cng lin i chu trch nhim. trc ht l chu trch nhim trc Gim c

cng ty. MC Web HI: Cu hi 21 (bn KTV - a ch CACC): (ngy 11/01/07) V iu kin ca Gim c cng ty kim ton theo Thng t 60/2006/QBTC. Gi bi tr li: Cu hi: Theo ngh nh 105 v ngh nh 133 ti thnh lp cng ty TNHH. Ti dn c tr lc cng nh tin bc, gia sn ca c gia nh ti vo cng ty ny. Theo ti l gim c v t l vn gp ca ti chim 80% vn iu l. n nay cng ty va mi hot ng c mt s thi gian th t nhin BTC li ra thng t s 60/2006/TT-BTC yu cu phi thay i Gim c cng ty do chng ch khng 3 nm. iu ny y ti ti b vc ph sn. Ti v mt s cc cng ty tng t khc v cng bt bnh trc mt s tham mu ht sc v vn ca v CKT. L ra Kin ny ch c p dng i vi cc cng ty mi thnh lp. ngh ban t vn cho bit quan im v vn ny. Tr li bn KTV a ch CACC, in thoi 6666667: 08h00 sng ngy 08/01/2007 Ban t vn VACPA c nhn c cu hi ca bn KTV, a ch CACC, in thoi 6666667, email: info@caccnet.vn. Chng ti lin h theo a ch trn th c ng Nguyn Anh Tun, cng ty TNHH Kim ton T vn Th tr li nh sau: Cng ty TNHH Kim ton v T vn Th khng c th gi i vi ni dung v a ch nh ca bn KTV v khng nh hon ton khng gi th ny ln VACPA. Ngi gi bc th ny mo danh, a ch email ca cng ty chng ti. Ban t vn xin tr li nh sau: Thng t 60/2006/TT-BTC a ra tiu chun Gim c cng ty kim ton phi c Chng ch Kim ton vin v sau 3 nm thc t hnh ngh kim ton l nhm nng cao cht lng cng ty kim ton, gin tip l nng cao cht lng kim ton. Vi cc cng ty kim ton qu nh b, Gim c cha c nhiu kinh nghim th cha th o to c nhn vin mi, kh c th

m bo cht lng kim ton, d xy ra ri ro thit hi cho chnh bn v cho c x hi. Nu bn l Gim c li a ra cu hi ny, vi li l thiu xy dng, li mo danh ngi khc th cng ng l bn cha iu kin lm Gim c thc s y. Ban t vn VACPA HI: Cu hi 22: (ngy 11/01/07) Mt s kin v iu kin lm Gim c doanh nghip kim ton. Gi bi tr li: Cu hi 22: Theo qui nh ca Thng t 60/2006/TT-BTC ngy 28/06/2006 ca B Ti chnh hng dn tiu chun, iu kin thnh lp v hot ng ca doanh nghip kim ton th Gim c (hoc Tng Gim c) cng ty kim ton phi l thnh vin cng ty, phi c Chng ch KTV v phi c thi gian cng tc thc t v kim ton l t 3 nm tr ln k t khi c cp Chng ch KTV. Vy s c tnh trng sau: Ngi c Chng ch KTV c 3 nm, nhng ngh lm kim ton ngay sau khi c Chng ch KTV (hoc cha tng lm vic cho t chc kim ton). Ngi c Chng ch KTV nhng n thi im c cp chng ch c thi gian cng tc thc t lin tc trn 5 nm trong ngnh kim ton Vy theo qui nh ca Thng t 60/2006/TT-BTC v iu kin ngi ng u t chc kim ton ph hp cha? Bn cnh , y s l mt trong cc yu t gy ln tnh trng thu Chng ch KTV. Vy B Ti chnh s thc hin qun l v x l th no v cc trng hp ny? Tr li: Thng t 60/2006/TT-BTC qui nh: Gim c (hoc Tng Gim c) cng ty kim ton phi l thnh vin cng ty, phi c Chng ch KTV v phi c thi gian cng tc thc t v kim ton t 3 nm tr ln k t khi c cp Chng ch KTV... l nhm nng cao cht lng cng ty, cng l iu kin nng cao cht lng dch v k ton, kim ton. Khi xem xt Gim c c iu kin thi gian thc t v kim ton hay khng l xem ngy, thng, nm c cp ghi trn chng ch KTV. Ngi xem xt khng c iu kin kim tra xem ngi c thc t lm kim ton hay khng ngoi li khai v qu trnh lm vic ghi trn n xin ng k hnh ngh kim ton.

Nu c c s chc chn khng nh ngi cha tng thc t lm kim ton th cng s khng chp nhn l iu kin lm Gim c. MC - Web HI: Cu hi 23 (bn Th Vin): (ngy 19/01/07) Theo Quyt nh s 76/2004/Q-BTC ngy 22/09/2004 v Quyt nh s 121/2005/QBTC ngy 02/02/2005 quy nh v vic la chn doanh nghip kim ton kim ton BCTC ca cc t chc pht hnh, t chc nim yt, t chc kinh doanh chng khon v t chc tn dng. Mt cng ty c thnh lp cch y trn 15 nm, nhng theo quy nh mi (Ngh nh 105 v Ngh nh 133) th cc cng ty ny phi chuyn sang loi hnh khc khng phi l doanh nghip Nh nc. V khi chuyn i th li tch ra thnh hai hoc nhiu cng ty c lp (bt u hot ng t thng 04/2007). Nh vy trong trng hp ny, cc cng ty kim ton mi ny c c U ban chng khon Nh nc v Ngn hng Nh nc chp nhn kim ton BCTC cho nm ti chnh 2007 2008 ca cc t chc pht hnh, t chc nim yt, t chc kinh doanh chng khon v t chc tn dng hay khng v mt thi gian hot ng (v mt vn iu l v s lng kim ton vin iu kin theo Quyt nh 76 v Quyt nh 121 ni trn) ? Gi bi tr li: Tr li: Vic tch nguyn mt b phn, chi nhnh ra thnh cng ty ring (v d chi nhnh AASC Tp H Ch Minh) c th c tnh ngy thnh lp l ngy thnh lp chi nhnh (AASC Tp HCM) v vn gi nguyn b my qun l, i ng kim ton vin v nhn vin, thm tr c tr s lm vic, danh sch khch hng... Cn trng hp mt s kim ton vin xin chm dt hp ng lao ng cng ty c, chi nhnh c ng ra thnh lp cng ty hon ton mi th khng c tnh theo ngy thnh lp c. Tuy nhin, vic ny cn do UBCK Nh nc n Ngn hng Nh nc quyt nh. MC - Web HI:

Cu hi 24: (ngy 21/03/07) Mt s vng mc ca Cng ty TNHH T vn K ton v Kim ton Vit Nam v kim ton cc cng ty , ang v s ng k giao dch ti Trung tm giao dch chng khon? Gi bi tr li: Cu hi 24: Cng ty TNHH T vn K ton v Kim ton Vit Nam mong Qu Hi xem xt v gii p gip mt s vng mc sau: 1. Cng ty chng ti c iu kin kim ton Bo co ti chnh nm 2006 2007 ca cc cng ty ang v s ng k giao dch ti Trung tm giao dch chng khon H Ni hay khng? Cng ty chng ti c c kim ton Bo co ti chnh nm 2006 2007 ca cc cng ty (t chc) s thc hin nim yt c phiu ti Trung tm giao dch chng khon Thnh ph H Ch Minh (tc l kim ton Bo co ti chnh ca doanh nghip trc khi thc hin nim yt c phiu ti Trung tm giao dch chng khon Thnh ph H Ch Minh) hay khng?

2.

Tr li: Cn c vo cc quy nh php lut Chng khon hin hnh, cc cng ty kim ton khng c U ban Chng khon Nh nc chp thun theo Quyt nh s 76/2004/Q- BTC ngy 22/09/2004 ca B Ti chnh s khng c kim ton bo co ti chnh nm 2007 ca cc cng ty nim yt chng khon ti Trung tm giao dch chng khon H Ni v Tp. H Ch Minh v cc cng ty c phn ang lm th tc nim yt chng khon ti hai Trung tm giao dch chng khon ni trn. Tuy nhin, do s lng cng ty pht hnh, nim yt v cc t chc kinh doanh chng khon cn s dng dch v ca cc cng ty kim ton c chp thun ngy cng tng, gn y, U ban Chng khon Nh nc c t trnh B Ti chnh v ngh cho php UBCKNN tip tc xt b sung cng ty kim ton c chp thun kim ton cho t chc pht hnh, t chc nim yt v cc t chc kinh doanh chng khon cho nm 2007- 2008. ng thi trong t trnh ny UBCKNN ngh B Ti chnh sm chnh sa Quyt nh s 76/2004/Q- BTC ngy 22/09/2004 cho ph hp vi cc vn bn php lut chng khon mi. Theo ngh ca

UBCKNN th iu kin la chn doanh nghip kim ton thnh lp v hot ng ti Vit Nam c th rt xung ti thiu l 3 nm tnh n ngy np n ng k tham gia kim ton hoc c ti thiu 10 Kim ton vin c chng ch kim ton vin v kinh nghim hnh ngh t nht t hai nm tr ln nu l cng ty kim ton mi thnh lp. Cc iu kin tiu chun khc vn gi nguyn theo Quyt nh s 76/2004/Q- BTC. Trn y l kin tr li ca VACPA. Khi no B Ti chnh c quy nh mi v vn ny Hi s c thng tin sm cho cng ty. PT - Web HI: Cu hi 25 (bn Nguyn Huy Hng): (ngy 03/05/07) Ti ang l sinh vin nm th 3, chuyn ngnh k ton kim ton ca trng i hc Kinh t thnh ph H Ch Minh. c m ca ti l mun tr thnh Kim ton vin, vy mong Qu Hi cho bit chng trnh o to ph hp vi chng ti sau khi tt nghip ra trng ? Gi bi tr li: Tr li: Hi Kim ton vin hnh ngh Vit Nam (VACPA) hoan nghnh c m ca bn v chc bn thc hin c c m ca mnh. tr thnh Kim ton vin, sau khi tt nghip i hc chuyn ngnh k ton kim ton bn c th la chn lm vic ti cc cng ty kim ton vi ngnh ngh kim ton hoc vo lm ti cc doanh nghip sn xut, kinh doanh, cc cng ty dch v k ton, cc c quan hnh chnh s nghip vi ngnh ngh k ton. Sau khi bn c kinh nghim thc t vi thi gian 4 nm (nu l tr l kim ton) hoc 5 nm (nu l k ton vin) th bn iu kin tham d k thi kim ton vin, k ton vin hnh ngh cp Nh nc tr thnh kim ton vin. K thi kim ton vin bao gm 8 mn thi: Php lut kinh t, Tin t tn dng, Ti chnh doanh nghip, K ton, Kim ton, Phn tch hot ng ti chnh, Ngoi ng, Tin hc. K thi thng c t chc vo thng 8 hng nm ti H Ni v Thnh ph H Ch Minh. Hi Kim ton vin hnh ngh thng t chc cc kho hc v hng dn n thi t 1 2 thng trc ngy thi (khong t thng 5 thng 7 hng nm) ti H Ni v TP.HCM. Lp hc c t chc tp trung trong

gi hnh chnh v ngoi gi hnh chnh nhm to iu kin thun li cho hc vin tham d. Hin nay B Ti chnh ang nghin cu hon thin Qui ch thi, ti liu hc thi. Bn c th tip cn d dng nhng thng tin v hnh ngh kim ton, v thi KTV cng nh nhiu thng tin b ch v ngh nghip k ton, kim ton thng qua trang web ca Hi. Cui cng, VACPA chc cc bn toi nguyn v tr thnh Hi vin ca Hi trong tng lai. PT Web HI: Cu hi 26: (ngy 03/05/07) Ti iu 2, im b v Quy ch thi tuyn v cp chng ch kim ton vin v chng ch hnh ngh k ton ban hnh km theo Quyt nh s 59/2004/Q-BTC ngy 9/7/2004 ca B trng B Ti Chnh c quy nh v iu kin d thi: C bng c nhn kinh t chuyn ngnh Ti chnh - Ngn hng hoc K ton - Kim ton v thi gian cng tc thc t v ti chnh, k ton, kim ton 5 nm tr ln hoc thi gian thc t lm tr l kim ton doanh nghip kim ton 4 nm tr ln. Ti c bng c nhn kinh t iu kin nh trn, lm k ton ti doanh nghip 2 nm, lm cng tc thanh tra thu 3 nm, nh vy ti c iu kin nh nu trn tham gia thi cp chng ch kim ton vin khng? Gi bi tr li: Tr li: Theo quy nh ti Quy ch thi tuyn v cp chng ch kim ton vin v chng ch hnh ngh k ton ban hnh km theo Quyt nh s 59/2004/Q-BTC ngy 9/7/2004 ca B trng B Ti Chnh th iu kin d thi ly Chng ch kim ton vin nh sau: ngi d thi phi c thi gian cng tc thc t v ti chnh, k ton, kim ton 5 nm tr ln hoc thi gian thc t lm tr l kim ton doanh nghip kim ton 4 nm tr ln. Trong thi gian cng tc thc t c tnh t ngy ngi d thi c cp bng c nhn (bng i hc), theo ngy ghi trn bng i hc, n thi im d thi. Nh vy nu anh/ ch c bng c nhn kinh t thuc ng chuyn ngnh qui nh v c thi gian cng tc 5 nm ( 2 nm lm k ton v 3 nm

lm cng tc thanh tra thu) th anh/ ch iu kin tham d k thi ly chng ch KTV nm 2007. MD- Web HI: Cu hi 27: (ngy 09/05/07) Ngy 05/05/2007 bn L c Anh c gi cu hi ti BBT Web nh sau: Chng ti c bit rng cng ty Dch v T vn Ti chnh K ton v Kim ton (AASC) ang trong qu trnh chuyn i sang cng ty TNHH v con du ca AASC ht hiu lc t ngy 21/04/2007 nhng hin ti AASC vn dng du c ng du v pht hnh bo co kim ton bng cch ghi li ngy li trc thi im 21/04/2007. Nh vy AASC c o c ngh nghip hay khng? AASC ang hot ng c ng php lut hay khng? Gi bi tr li: Tr li bn L c Anh v bn c: Theo Ngh nh 105/2004/N-CP ngy 30/04/2007 v Thng t s 60/2006/TT-BTC ngy 28/06/2006 ca B Ti chnh th ngy 21/04/2007 l hn cui cng cho cc DNNN, cng ty c phn kim ton phi chuyn i hnh thc s hu thnh cng ty TNHH c t hai thnh vin tr ln, cng ty hp danh hoc doanh nghip t nhn; Cc cng ty c Gim c doanh nghip khng c chng ch KTV hoc c chng ch KTV nhng cha 3 nm th phi c cu li cho iu kin. Trong qu trnh chuyn i s c giai on giao thi gia cng ty c v cng ty mi. Cc doanh nghip kim ton phi iu chnh li hp ng kinh t m bo hp ng k vi tn, du ca 1 cng ty nhng khi lp bo co kim ton c th c k bng tn v du ca cng ty khc sau khi chuyn i. Tnh trng ca AASC v mt s cng ty khc ang xy ra trong giai on giao thi, chuyn tip ca qu trnh chuyn i v c cu li. Vic nhn xt l sai hay ng c ph hp vi chun mc o c hay khng cn xem xt, nh gi v bn cht s vic trong tnh hung thc t. gim bt tnh trng tng t, cc cng ty cha chuyn i xong hoc cha c cu li cn phi khn trng thc hin. Khch hng c

quyn khng chp nhn tip tc k hp ng trong cc trng hp chm ch tng t ni trn. MC - Web HI: Cu hi 28: (ngy 11/05/07) Cng ty ti thnh lp c 15, 16 nm, kho lu tr h s kim ton cht y, chng ti khng bit thi hn bo qun, lu tr h s, ti liu kim ton c qui nh th no, ti vn bn no, xin VACPA gip ? Gi bi tr li: Tr li: Ti iu 31 Ngh nh 129/2004/N-CP ngy 31/05/2004 ca Chnh ph qui nh chi tit v hng dn thi hnh mt s iu ca Lut K ton trong hot ng kinh doanh, qui nh Ti liu k ton phi lu tr 10 nm, ... trong c bo co kim ton v bo co kim tra k ton; v ... (6). Ti liu, h s kim ton bo co ti chnh ca cc t chc kim ton c lp. Vic tiu hu v th tc tiu hu h s, ti liu kim ton thc hin theo qui nh ti iu 33, 34, 35 v 36 Ngh nh 129/2004/N-CP ni trn. MC - Web HI: Cu hi 29 (bn Giang Vn Lc): (ngy 14/05/07) Hin ti ang cng tc mt cng ty kim ton ti TP.HCM c 4 nm (t khi tt nghip i hc), nhng do hay i cng tc ti cc tnh xa v hon cnh ring nn ti cha c iu kin thi ly chng ch tin hc trnh B v chng ch C Anh vn. Nay gn n thi gian np h s thi KTV 2007 nn ti khng cn thi gian thi ly cc chng ch ny, d vy ti rt mun c thi ly chng ch KTV nm nay, khng bit trng hp ny Hi ng thi c tm chp nhn cho ti thi nm nay khng? Ti bit hng nm Hi ng thi tuyn c chm trc cho cc trng hp ny, nu thi th cha c cp bng m i khi b sung cc chng ch ny s cp. Ti hy vng nm nay Hi ng thi s tip tc to iu kin cho chng ti hc v thi, gp mt thm

cho lc lng KTV Vit Nam m x hi ang cn. Gi bi tr li: Tr li bn Giang Vn Lc v bn c: ng nh bn ni, t k thi KTV nm 2006 tr v trc, Hi ng thi c chm chc cho mt s bn cha c chng ch tin hc, ngoi ng tham gia thi, sau np tr. Tuy nhin, hin nay B Ti chnh ang ban hnh li Quyt nh 59/2004/Q-BTC, trong qui nh: n v nhn h s thi ch nhn h s khi c y giy t trn v np l ph d thi. Do , chc chn VACPA s khng nhn h s khi bn cha c chng ch tin hc hoc ngoi ng. MC - Web

HI: Cu hi 29: (ngy 26/06/07) Theo Thng t s 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh c qui nh trng hp doanh nghip kim ton khng mua bo him trch nhim ngh nghip th phi lp qu d phng ri ro ngh nghip tnh vo chi ph ki kinh doanh vi mc trch hng nm t 0,5% 1% trn doanh thu dch v kim ton (doanh thu khng c thu GTGT) tu theo kh nng ti chnh ca doanh nghip. Nh vy, chi ph trn c c chp nhn l chi ph hp l khi xc nh thu nhp chu thu khng? Trng hp s d tn qu d phng ri ro n cui nm dng khng ht c c chuyn s d sang nm sau khng? Gi bi tr li: Tr li (bn Nguyn Th Hoa): Theo qui nh ti Mc 5/B Phn II Thng t 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh th chi ph mua bo him trch nhim ngh nghip hoc chi ph trch lp qu d phng ri ro ngh nghip u c tnh vo chi ph kinh doanh trn c s ho n, chng t hp php. Trng hp s d tn qu d phng ri ro n cui nm dng khng ht th c chuyn sang nm sau, nm sau na, lu k cho n khi s d cui nm ti chnh no tng ng 10% doanh thu dch v kim ton ca nm ti chnh th khng tip tc trch na. MC - Web HI: Cu hi 30: (ngy 26/06/07) Theo Thng t s 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh c qui nh trng hp doanh nghip kim ton khng mua bo him trch nhim ngh nghip th phi lp qu d phng ri ro ngh nghip tnh vo chi ph ki kinh doanh vi mc trch hng nm t 0,5% 1% trn doanh thu dch v kim ton (doanh thu khng c thu GTGT) tu theo kh nng ti chnh ca doanh nghip. Nh vy, chi ph trn c c chp nhn l chi ph hp l khi xc nh thu nhp chu thu khng? Trng hp s d tn qu d phng ri ro n cui nm dng khng ht c c chuyn s d sang nm sau khng?

Gi bi tr li: Tr li (bn Nguyn Th Hoa): Theo qui nh ti Mc 5/B Phn II Thng t 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh th chi ph mua bo him trch nhim ngh nghip hoc chi ph trch lp qu d phng ri ro ngh nghip u c tnh vo chi ph kinh doanh trn c s ho n, chng t hp php. Trng hp s d tn qu d phng ri ro n cui nm dng khng ht th c chuyn sang nm sau, nm sau na, lu k cho n khi s d cui nm ti chnh no tng ng 10% doanh thu dch v kim ton ca nm ti chnh th khng tip tc trch na. MC - Web HI: Cu hi 31: (ngy 03/07/07) Mt Cng ty Kim ton khi ng k thnh lp vi S k hoch u t iu kin quy nh v s lng Kim ton vin v Gim c. Cng ty ny mun ng k kinh doanh dch v K ton. S k hoch u t yu cu thnh vin Ban Gim c phi c Chng ch hnh ngh K ton, mi c chp thun. Xin hi: 1. S k hoch u t yu cu nh vy c ng khng? 2. Chng ch Kim ton vin c th s dng ng k hnh ngh K ton khng? Gi bi tr li: Tr li: Theo qui nh ti iu 22 Ngh nh 105/2004/N-CP ngy 30/3/2004 ca Chnh ph v kim ton c lp cho php cc DN kim ton c ng k thc hin dch v k ton. iu 3, iu 25 Quyt nh 59/2004/Q-BTC ngy 09/07/2004 ca B Ti chnh qui nh Ngi c chng ch KTV c php ng k hnh ngh kim ton, dch v k ton v dch v khc theo qui nh ti iu 22 Ngh nh 105/2004/N-CP. Ti Cng vn s 7221/TC/CKT ngy 14/6/2005 B Ti chnh tr li cho cc cng ty kim ton . Theo th ngi C chng ch KTV c ng php ng k kinh doanh dch v k ton. BBT - Web

HI: Cu hi 32 (ti hi tho, to m ca VACPA thng 4/07): (ngy 04/07/07) Theo quy nh, hn cht np Bo co ti chnh c kim ton ca doanh nghip l 90 ngy sau. Xin cho chng ti kin: Thi gian quy nh nh trn tht s l qu ngn hon tt cng tc Kim ton cho cc doanh nghip mt cch c cht lng. Cc doanh nghip c vn u t nc ngoi u thc mc v thi hn ny. Theo h, cc nc trong khu vc th thi gian ny l 6 thng. Trong 90 ngy mt i: * 20 ngy doanh nghip lp bo co * 15 ngy n tt * Cn li ch c hn 1 thng thc hin cng vic kim ton Thi gian t nn cht lng khng th m bo tt. ngh cho ko di thi hn trn. Gi bi tr li: Tr li: V thi hn qui nh np BCTC c kim ton ca cc loi hnh DN c qui nh trong Lut K ton v Ngh nh 129/2004/N-CP ngy 31/5/2004 hng dn thi hnh Lut k ton . Do lut nh nn B Ti chnh v VACPA khng c quyn cho ko di thm thi gian. Lut cho php cc doanh nghip la chn nm ti chnh l 12 thng trn gim bt s trng lp nhiu doanh nghip u kho s vo 31/12 hng nm. BBT - Web HI: Cu hi 33: (ngy 05/07/07) Theo quy nh hin hnh, mt kim ton vin khng c k v kim ton 3 nm lin tip. Tuy nhin, Cng ty ti chuyn t Cng ty C phn sang Cng ty TNHH, vy chng ti c c tnh l k 3 nm lin tip t nm 2004 hay t khi chuyn thnh Cng ty TNHH (do k 2 nm: 2005, 2006) Vy nm 2007 c c k tip khng? Gi bi tr li: Tr li: Khng c v d c chuyn i loi hnh cng ty nhng thc t vn l KTV v thnh vin Ban Gim c sot xt nn b hn ch s

c lp, khch quan, c nguy c t s quen thuc. BBT - Web HI: Cu hi 34: (ngy 06/07/07) Theo quy nh th Kim ton vin phi thay i sau 3 nm. Trng hp nm 2004, 2005, 2006 ch k kim ton vin l ng A, ch k Gim c l B B. Sang nm 2007, c th ng A k Gim c v B B k Kim ton vin c hay khng? Gi bi tr li: Tr li: Gim c l i din php nhn ca DN c xc nhn trong Giy Chng nhn ng k kinh doanh. i ph vi qui nh cho d cng ty thay i ng k kinh doanh, thay i Gim c v thc hin nh nu th vn tri vi qui nh ca lut php v vi phm chun mc o c ngh nghip ca KTV: Bo co kim ton vn do hai ngi k nn vn b hn ch s c lp v c nguy c t s quen thuc. BBT - Web

Cc cu hi cng ch

Cu hi 42 (. V Khi Hon Cng ty Kim ton FADACO): (Ngy 18/07/07) Cng ty chng ti c kim ton vin l ngi Trung Quc c Th kim ton vin do Trung Quc cp, ch bit ni ting Trung Quc, ch yu kim ton cho cc khch hng l nh u t Trung Quc ti Vit Nam, ng k l kim ton vin hnh ngh c th s dng ngn ng Trung Quc thay th cho ngn ng Ting Anh trong qu trnh kim tra c ng k hnh ngh kim ton ti Vit Nam khng?

Cu hi 41: (ngy 17/07/07) ngh V ch K ton v VACPA trao i vi U ban Chng khon Nh nc v vic cc cng ty pht hnh c phiu ra cng chng hoc nim yt phi kim ton 2 nm lin k bi mt cng ty kim ton c chp thun. Nh vy nu n v c kim ton bi mt cng ty kim ton khc nm 2004 v 2005 th bo co kim ton ny khng c gi tr v phi kim ton li, nh vy c ph hp khng? (y l theo Q 76 ca B Ti Chnh)

Cu hi 40 (Trn Quc Tun Cng ty Kim ton VAE) (ngy 16/07/07) Cng ty chng ti khi lin danh cng mt cng ty kim ton khc (cha iu kin tham gia kim ton cc doanh nghip nim yt, pht hnh, kinh doanh chng khon) thc hin kim ton cho cc doanh nghip loi hnh ny. Vy khi pht hnh bo co kim ton, gim c 2 cng ty kim ton k trn Bo co ti chnh l ph hp chun mc 700 nhng c c U ban Chng khon Nh nc chp thun ch k ca Gim c doanh nghip kim ton cha iu kin hay khng?

Cu hi 39 (Phm Th Hng Cng ty Viet Auditors): (ngy 13/07/07) Quy nh 40 gi cp nht l ch p dng cho thi gian cc lp do VACPA t chc? Vic Cng ty chng ti t chc o to ni b hoc mi chuyn gia v ging ring cho Cng ty c c tnh vo 40 gi ny khng?

Cu hi 38: (ngy 12/07/07) T chc iu kin cung cp dch v xc nh gi tr doanh nghip phc v mc ch chuyn Doanh nghip Nh nc thnh Cng ty C phn

Cu hi 37: (ngy 11/07/07) Chng ch Kim ton vin, K ton vin hnh ngh c th thay th cho Chng ch k ton trng khng?

Cu hi 36: (ngy 10/07/07) Cng ty X c 3 cng ty con A, B, C. Ch tch Cng ty X chim 40% vn c phn. Cng ty X c c phn ho t nm 2002 nn nhng hn ch v c phn u i b bi b. n thng 10/2006, ch tch Cng ty X bn c phn ca mnh cho Cng ty con A theo gi tr th trng ti thi im giao dch (gp 8 ln so vi mnh gi). Tng s lng c phiu giao dch chim 10% vn ca Cng ty X. V nu bn ra ngoi th c phiu cng ty X s gim gi. Khi kim ton bo co ti chnh Cng ty X, Kim ton vin yu cu n v thuyt minh v giao dch ny hay ghi nhn giao dch ny trn bo co kim ton nhng n v khng ng v trong Quyt nh 15 khng yu cu thuyt minh v n v cha nim yt nn n 31/12/2006 vn cha chu cng b thng tin trn theo qui nh ca Chnh ph.

Cu hi 35: (ngy 09/07/07) i vi Cng ty Kim ton Nh nc chuyn i thnh Cng ty TNHH iu l cng ty s qui nh l hi ng thnh vin bu Gim c. Xin hi t l 10% vn ca Gim c c c quyn tham gia biu quyt trong cc vn pht sinh trong Cng ty TNHH hay khng?

Cu hi 34: (ngy 06/07/07) Theo quy nh th Kim ton vin phi thay i sau 3 nm. Trng hp nm 2004, 2005, 2006 ch k kim ton vin l ng A, ch k Gim c l B B. Sang nm 2007, c th ng A k Gim c v B B k Kim ton vin c

hay khng?

Cu hi 33: (ngy 05/07/07) Theo quy nh hin hnh, mt kim ton vin khng c k v kim ton 3 nm lin tip. Tuy nhin, Cng ty ti chuyn t Cng ty C phn sang Cng ty TNHH, vy chng ti c c tnh l k 3 nm lin tip t nm 2004 hay t khi chuyn thnh Cng ty TNHH (do k 2 nm: 2005, 2006) Vy nm 2007 c c k tip khng?

Cu hi 32 (ti hi tho, to m ca VACPA thng 4/07): (ngy 04/07/07) Theo quy nh, hn cht np Bo co ti chnh c kim ton ca doanh nghip l 90 ngy sau. Xin cho chng ti kin: Thi gian quy nh nh trn tht s l qu ngn hon tt cng tc Kim ton cho cc doanh nghip mt cch c cht lng. Cc doanh nghip c vn u t nc ngoi u thc mc v thi hn ny. Theo h, cc nc trong khu vc th thi gian ny l 6 thng. Trong 90 ngy mt i: * 20 ngy doanh nghip lp bo co * 15 ngy n tt * Cn li ch c hn 1 thng thc hin cng vic kim ton Thi gian t nn cht lng khng th m bo tt. ngh cho ko di thi hn trn.

Cu hi 31: (ngy 03/07/07) Mt Cng ty Kim ton khi ng k thnh lp vi S k hoch u t iu kin quy nh v s lng Kim ton vin v Gim c. Cng ty ny mun ng k kinh doanh dch v K ton. S k hoch u t yu cu thnh vin Ban Gim c phi c Chng ch hnh ngh K ton, mi c chp thun. Xin hi: 1. S k hoch u t yu cu nh vy c ng khng? 2. Chng ch Kim ton vin c th s dng ng k hnh ngh K ton khng?

Cu hi 30: (ngy 26/06/07) Theo Thng t s 64/2004/TTBTC ngy 29/06/2004 ca B Ti chnh c qui nh trng hp doanh nghip kim ton khng mua bo him trch nhim ngh nghip th phi lp qu d phng ri ro ngh nghip tnh vo chi ph ki kinh doanh vi mc trch hng nm t 0,5% 1% trn doanh thu dch v kim ton (doanh thu khng c thu GTGT) tu theo kh nng ti chnh ca doanh nghip. Nh vy, chi ph trn c c chp nhn l chi ph hp l khi xc nh thu nhp chu thu khng? Trng hp s d tn qu d phng ri ro n cui nm dng khng ht c c chuyn s d sang nm sau khng?

Cu hi 29 (bn Giang Vn Lc): (ngy 14/05/07) Hin ti ang cng tc mt cng ty kim ton ti TP.HCM c 4 nm (t khi tt nghip i hc), nhng do hay i cng tc ti cc tnh xa v hon cnh ring nn ti cha c iu kin thi ly chng ch tin hc trnh B v chng ch C Anh vn. Nay gn n thi gian np h s thi KTV 2007 nn ti khng cn thi gian thi ly cc chng ch ny, d vy ti rt mun c thi ly chng ch KTV nm nay, khng bit trng hp ny Hi ng thi c tm chp nhn cho ti thi nm nay khng? Ti bit hng nm Hi ng thi tuyn c chm trc cho cc trng hp ny, nu thi th cha c cp bng m i khi b sung cc chng ch ny s cp. Ti hy vng nm nay Hi ng thi s tip tc to iu kin cho chng ti hc v thi, gp mt thm cho lc lng KTV Vit Nam m x hi ang cn.

Cu hi 28: (ngy 11/05/07) Cng ty ti thnh lp c 15, 16 nm, kho lu tr h s kim ton cht y, chng ti khng bit thi hn bo qun, lu tr h s, ti liu kim ton

c qui nh th no, ti vn bn no, xin VACPA gip ?

Cu hi 27: (ngy 09/05/07) Ngy 05/05/2007 bn L c Anh c gi cu hi ti BBT Web nh sau: Chng ti c bit rng cng ty Dch v T vn Ti chnh K ton v Kim ton (AASC) ang trong qu trnh chuyn i sang cng ty TNHH v con du ca AASC ht hiu lc t ngy 21/04/2007 nhng hin ti AASC vn dng du c ng du v pht hnh bo co kim ton bng cch ghi li ngy li trc thi im 21/04/2007. Nh vy AASC c o c ngh nghip hay khng? AASC ang hot ng c ng php lut hay khng?

Cu hi 26: (ngy 03/05/07) Ti iu 2, im b v Quy ch thi tuyn v cp chng ch kim ton vin v chng ch hnh ngh k ton ban hnh km theo Quyt nh s 59/2004/Q-BTC ngy 9/7/2004 ca B trng B Ti Chnh c quy nh v iu kin d thi: C bng c nhn kinh t chuyn ngnh Ti chnh Ngn hng hoc K ton - Kim ton v thi gian cng tc thc t v ti chnh, k ton, kim ton 5 nm tr ln hoc thi gian thc t lm tr l kim ton doanh nghip kim ton 4 nm tr ln. Ti c bng c nhn kinh t iu kin nh trn, lm k ton ti doanh nghip 2 nm, lm cng tc thanh tra thu 3 nm, nh vy ti c iu kin nh nu trn tham gia thi cp chng ch kim ton vin khng?

Cu hi 25 (bn Nguyn Huy Hng): (ngy 03/05/07) Ti ang l sinh vin nm th 3, chuyn ngnh k ton kim ton ca trng i hc Kinh t thnh ph H Ch Minh. c m ca ti l mun tr thnh Kim ton vin, vy mong Qu Hi cho bit chng trnh o to ph hp vi chng ti sau khi tt nghip ra

trng ?

Cu hi 24: (ngy 21/03/07) Mt s vng mc ca Cng ty TNHH T vn K ton v Kim ton Vit Nam v kim ton cc cng ty , ang v s ng k giao dch ti Trung tm giao dch chng khon?

Cu hi 23 (bn Th Vin): (ngy 19/01/07) Theo Quyt nh s 76/2004/Q-BTC ngy 22/09/2004 v Quyt nh s 121/2005/Q-BTC ngy 02/02/2005 quy nh v vic la chn doanh nghip kim ton kim ton BCTC ca cc t chc pht hnh, t chc nim yt, t chc kinh doanh chng khon v t chc tn dng. Mt cng ty c thnh lp cch y trn 15 nm, nhng theo quy nh mi (Ngh nh 105 v Ngh nh 133) th cc cng ty ny phi chuyn sang loi hnh khc khng phi l doanh nghip Nh nc. V khi chuyn i th li tch ra thnh hai hoc nhiu cng ty c lp (bt u hot ng t thng 04/2007). Nh vy trong trng hp ny, cc cng ty kim ton mi ny c c U ban chng khon Nh nc v Ngn hng Nh nc chp nhn kim ton BCTC cho nm ti chnh 2007 2008 ca cc t chc pht hnh, t chc nim yt, t chc kinh doanh chng khon v t chc tn dng hay khng v mt thi gian hot ng (v mt vn iu l v s lng kim ton vin iu kin theo Quyt nh 76 v Quyt nh 121 ni trn) ?

HI: Cu hi 35: (ngy 09/07/07) i vi Cng ty Kim ton Nh nc chuyn i thnh Cng ty TNHH iu l cng ty s qui nh l hi ng thnh vin bu Gim c. Xin hi t l 10% vn ca Gim c

c c quyn tham gia biu quyt trong cc vn pht sinh trong Cng ty TNHH hay khng? Gi bi tr li: Tr li : Theo qui nh ti Thng t 60/2006/TT-BTC ngy 28/6/2006 ca B Ti chnh cc Cng ty kim ton l DNNN khi chuyn i sang hnh thc s hu khc phi lp phng n trnh B Ti chnh . B s c kin theo tng phng n xut c th. V vy t l % vn iu l dnh bn cho thnh vin c bu lm gim c l khng c nh nhng phi t nht l 10%. Theo Lut Doanh nghip, quyn tham gia biu quyt trong cc vn ti Cng ty tng ng vi t l % s hu vn gp (k c 10% ca Gim c). BBT - Web HI: Cu hi 36: (ngy 10/07/07) Cng ty X c 3 cng ty con A, B, C. Ch tch Cng ty X chim 40% vn c phn. Cng ty X c c phn ho t nm 2002 nn nhng hn ch v c phn u i b bi b. n thng 10/2006, ch tch Cng ty X bn c phn ca mnh cho Cng ty con A theo gi tr th trng ti thi im giao dch (gp 8 ln so vi mnh gi). Tng s lng c phiu giao dch chim 10% vn ca Cng ty X. V nu bn ra ngoi th c phiu cng ty X s gim gi. Khi kim ton bo co ti chnh Cng ty X, Kim ton vin yu cu n v thuyt minh v giao dch ny hay ghi nhn giao dch ny trn bo co kim ton nhng n v khng ng v trong Quyt nh 15 khng yu cu thuyt minh v n v cha nim yt nn n 31/12/2006 vn cha chu cng b thng tin trn theo qui nh ca Chnh ph. Gi bi tr li: Tr li : Theo qui nh ti Chun mc kim ton Vit nam 550 Cc bn lin quan, on 18, 19 c nu trch nhim BG phi gii trnh thng tin v cc bn lin quan v phi c trnh by y trong Bo co ti chnh. Mt khc theo qui nh hin hnh, khi k khai thu thu nhp

doanh nghip phi np, cc DN phi k khai cc giao dch vi cc bn lin quan theo mu qui nh. V vy trong trng hp ny KTV c th a ra kin ngoi tr hoc a thm on nhn mnh Chng ti xin lu ngi c Bo co ti chnh BBT - Web

HI: Cu hi 37: (ngy 11/07/07) Chng ch Kim ton vin, K ton vin hnh ngh c th thay th cho Chng ch k ton trng khng? Gi bi tr li: Tr li: Chng ch KTV, K ton vin hnh ngh khng th thay th cho Chng ch bi dng K ton trng. Theo qui nh ti iu 39, Ngh nh 129 hng dn thi hnh Lut k ton th ngi c b tr lm KTT phi c cc iu kin sau : Khng thuc i tng khng c lm k ton qui nh ti iu 51 ca Lut k ton qua lp bi dng KTT v c cp chng ch bi dng KTT theo qui nh ca B Ti chnh. Ngi c chng ch hnh ngh k ton mun lm dch v k ton trng th phi c chng ch bi dng k ton trng. BBT - Web HI: Cu hi 38: (ngy 12/07/07) T chc iu kin cung cp dch v xc nh gi tr doanh nghip phc v mc ch chuyn Doanh nghip Nh nc thnh Cng ty C phn Gi bi tr li: Cu hi 38 - 549: T chc iu kin cung cp dch v xc nh gi tr doanh nghip phc v mc ch chuyn Doanh nghip Nh nc thnh Cng ty C phn

Trong nm 2007, B Ti Chnh cha cng b danh sch cc t chc c php cung cp dch v nh gi xc nh gi tr doanh nghip. Nh vy, mt Cng ty Kim ton k hp ng cung cp dch v xc nh gi tr doanh nghip cho mt doanh nghip Nh nc chuyn i hnh thc th c vi phm php lut khng? 2. Mt cng ty Kim ton thc hin cung cp dch v xc nh gi tr doanh nghip cho mt s doanh nghip Nh nc qua cc nm: 2004-2005-2006 (03 nm). Trong nm 2007, Cng ty Kim ton c c php k Hp ng xc nh gi tr doanh nghip khng? 3. Khi no B Ti Chnh mi cng b danh sch cc t chc xc nh gi tr doanh nghip. 1. Tr li: T khi c Ngh nh 07/CP v kim ton c lp trong nn kinh t quc dn, Kim ton vin c php cung cp dch v nh gi doanh nghip. T khi c Ngh nh 187/2004/N-CP ca Chnh ph v chuyn cng ty Nh nc thnh cng ty c phn qui nh ngi c cung cp dch v nh gi doanh nghip phi c th thm nh vin v gi. Do , nu trong cng ty kim ton c ngi c th thm nh vin v gi th u c th cung cp dch v ny khng phn bit thi gian. Thc t th t nm 2004, B Ti chnh cng b danh sch cng ty chng khon v doanh nghip kim ton c cung cp dch v nh gi doanh nghip (Thng t 126/2004/TT-BTC ngy 24/12/2004) BBT - Web HI: Cu hi 39 (Phm Th Hng Cng ty Viet Auditors): (ngy 13/07/07) Quy nh 40 gi cp nht l ch p dng cho thi gian cc lp do VACPA t chc? Vic Cng ty chng ti t chc o to ni b hoc mi chuyn gia v ging ring cho Cng ty c c tnh vo 40 gi ny khng? Gi bi tr li: Tr li: Qui nh 40 gi cp nht kin thc cho Kim ton vin l thi gian ti

thiu m KTV cn cp nht trong mt nm c cng nhn tip tc hnh ngh trong nm tip theo . Vic t chc hc cho KTV c th theo cc lp do VACPA t chc hoc c th do cc cng ty t t chc nhng ni dung phi ph hp vi chng trnh cp nht chung v phi ng k trc vi VACPA v ni dung o to, chng trnh o to, thi gian o to, ging vin, v phi lu gi y h s o to, nu cc Cng ty tun th nh nu th thi gian cp nht vn c tnh vo thi gian cp nht theo qui nh. BBT - Web HI: Cu hi 40 (Trn Quc Tun Cng ty Kim ton VAE) (ngy 16/07/07) Cng ty chng ti khi lin danh cng mt cng ty kim ton khc (cha iu kin tham gia kim ton cc doanh nghip nim yt, pht hnh, kinh doanh chng khon) thc hin kim ton cho cc doanh nghip loi hnh ny. Vy khi pht hnh bo co kim ton, gim c 2 cng ty kim ton k trn Bo co ti chnh l ph hp chun mc 700 nhng c c U ban Chng khon Nh nc chp thun ch k ca Gim c doanh nghip kim ton cha iu kin hay khng? Gi bi tr li: Tr li: Nu Cng ty kim ton cha iu kin tham gia kim ton cc DN nim yt th UBCKNN khng c xc nhn danh sch KTV ca Cng ty (k c Gim c). V vy d c lin danh kim ton th ch k ca Gim c Cng ty kim ton cha iu kin s khng c cng nhn. BBT - Web

HI: Cu hi 41: (ngy 17/07/07) ngh V ch K ton v VACPA trao i vi U ban Chng khon Nh nc v vic cc cng ty pht hnh c phiu ra cng chng hoc nim yt phi kim ton 2 nm lin k bi mt cng ty kim ton c chp thun. Nh vy nu n

v c kim ton bi mt cng ty kim ton khc nm 2004 v 2005 th bo co kim ton ny khng c gi tr v phi kim ton li, nh vy c ph hp khng? (y l theo Q 76 ca B Ti Chnh) Gi bi tr li: Tr li: Cc DN phi tun th theo Quyt nh 76 ca B Ti chnh. BBT - Web HI: Cu hi 42 (. V Khi Hon Cng ty Kim ton FADACO): (Ngy 18/07/07) Cng ty chng ti c kim ton vin l ngi Trung Quc c Th kim ton vin do Trung Quc cp, ch bit ni ting Trung Quc, ch yu kim ton cho cc khch hng l nh u t Trung Quc ti Vit Nam, ng k l kim ton vin hnh ngh c th s dng ngn ng Trung Quc thay th cho ngn ng Ting Anh trong qu trnh kim tra c ng k hnh ngh kim ton ti Vit Nam khng? Gi bi tr li: Tr li: Hin nay B Ti chnh mi t chc thi st hch bng ting Anh cho cc KTV l ngi nc ngoi xin ng k hnh ngh ti VN, cha t chc thi st hch bng cc ngoi ng khc. V vy KTV ngi Trung Quc mun c Chng ch KTV ti VN cng phi d thi bng ting Anh. KTV ny c th lm vic trong cng ty nhng khng c k Bo co kim ton v cha iu kinhnhf ngh kim ton ti Vit Nam. BBT - Web

HI: Cu hi 43: (ngy 30/07/07) Gn y chng ti nhn c email phn nh v vic cng ty kim ton UHY c U ban chng khon

Nh nc chp thun cho kim ton cc cng ty nim yt. Rt mong Hi gii thch r hn v vn ny? Gi bi tr li: Tr li: V vic ban nu: UBCKNN cng b Quyt nh s 410/Q-NBCK ngy 10/07/2007 v vic chp thun Cng ty TNHH Dch v Kim ton v T vn UHY c kim ton cho cc t chc pht hnh, t chc nim yt ho t chc kinh doanh chng khon.. c gian ln, khut tt g hay khng? Ngy 27/04/2007, VACPA c thng tin tr li bn c ti chuyn mc Din n chuyn mn, bi vit Gi cc bn c gi ca trang web VACPA. Cn vic ra Quyt nh chp thun do UBCHNN quyt nh do bn c th ch tr li ca UBCKNN. BBT - Web HI: Cu hi 44 (Quc Dng): (ngy 20/08/07) Cng ty TNHH Kim ton c Tng Gim c l KTV c iu kin ng lm Gim c cng ty. Nhng v l do khc nn c th b nhim KTV khc cha iu kin lm Gim c cng ty c khng (thi gian hnh ngh cha 3 nm)? Gi bi tr li: Tr li: Theo qui nh ti im b mc 2 phn II v Tiu chun, iu kin i vi thnh vin l c nhn: thnh vin c c lm Gim c (hoc Tng Gim c) cng ty phi c Chng ch kim ton vin v phi c thi gian cng tc thc t v kim ton t 3 nm tr ln k t khi c cp chng ch kim ton vin; phi gp t nht l 10% vn iu l; khng c cng lc tham gia qun l, iu hnh hoc k hp ng lao ng vi t chc, c quan khc. Nh vy theo quy nh th vic b nhim KTV khc cha iu kin lm Gim c cng ty l khng ph hp vi quy nh hin hnh.

MD Web

HI: Cu hi 45: (ngy 22/08/07) Ti ang kim ton 01 n v pht sinh tnh hung sau: Trong nm 2006, Cng ty c giai on chuyn i sau: 6 thng u l DNNN, 6 thng cui nm chuyn sang hnh thc cng ty TNHH 1 thnh vin. Chng ti c thu kim ton 6 thng cui nm, (giai on l cng ty TNHH 1 thnh vin) v pht hnh Bo co kim ton. Sau , n v pht sinh nhu cu kim ton 6 thng u nm. Nh vy, khi pht sinh cc sai st trng yu phi iu chnh bo co ti chnh 6 thng u nm th chng ti x l nh th no? Knh nh VACPA cho chng ti gii php trng hp nu trn. Gi bi tr li: Tr li: Vic chuyn i doanh nghip nh nc thnh cng ty TNHH mt thnh vin khng lm thay i hnh thc s hu. Do , khi c nhng pht sinh sai st trng yu khi kim ton bo co ti chnh 6 thng u nm ca doanh nghip nh nc th s c iu chnh vo s u k ca bo co ti chnh 6 thng cui nm ca cng ty TNHH 1 thnh vin sau khi chuyn i. Nu nhng thay i ny c nh hng n BCTC 6 thng cui nm v lm thay i kin ca kim ton vin kim ton th phi lp li BCTC v bo co kim ton 6 thng cui nm thay th bo co pht hnh theo qui nh ca chun mc k ton s 29 v chun mc kim ton s 560. Trng hp ny c th yu cu khch hng tr thm chi ph. MC Web HI: Cu hi 46 (Ta m TP HCM 25/04/2007): (ngy 22/08/07) Cng ty TNHH Kim ton c chuyn i t Doanh nghip Nh nc. Trong ngi c bu lm Gim c c mua thm 8%.

Theo ti c mua 8% l do c tn nhim bu lm Gim c. y l trng hp c th nn theo ti khng c quyn biu quyt v c hay khng l do iu l cng ty quyt nh. Nu c quyn biu quyt th gi s khi ngi khc c bu lm gim c th 8% s gii quyt th no? Gi bi tr li: Tr li: Vic chuyn i DNNN kim ton thnh cng ty TNHH kim ton c t 2 thnh vin tr ln l quyt nh ca Chnh ph, cn vic li 8% gi tr vn Nh nc bn cho ngi c bu lm Gim c l phng n chuyn i do B Ti chnh quyt nh. Nay vic chuyn i hon thnh, cc cng ty u l doanh nghip TNHH khng thuc vn Nh nc nn khng chu s qun l v ti chnh ca ch s hu l Nh nc na. Vic qui nh 8% c quyn biu quyt hay khng hoc nu ngi khc c bu lm Gim c th x l phn vn 8% nh th no, theo VACPA, l do Hi ng thnh vin ca cng ty quyt nh theo qui nh ti iu l cng ty hay quyt nh trong k hp Hi ng thnh vin. Tt nht, khi s vic cha xy ra th nn qui nh trc trong iu l cng ty. M CWeb HI: Cu hi 47 (bn L Anh c) : (ngy 07/11/07) Cng ty chng ti ang khng hiu r vn sau v xin VACPA gii p gip chng ti cng sm cng tt, ni dung cu hi nh sau: Mt thnh vin trong Ban lnh o Cng ty l mt k thut vin (xy dng) c Cc qun l gi - B Ti chnh cp chng ch thm nh vin v gi, theo qui nh th i tng ny c c k v ng du chc danh Ph Gim c Cng ty ( c Gim c Cng ty u quyn) trn cc Bo co kim ton v Quyt ton vn u t, bo co kim ton v Bo co ti chnh, Bo co kim ton v thm nh ti sn v cc vn bn khc lin quan ca Cng ty hay khng? Knh mong VACPA tr li gip chng ti cng sm cng tt chng ti hiu hn v thc hin

cho ng php lut. Xin trn trng cm n! Gi bi tr li: Tr li: Theo cu hi ca bn th Ph Gim c cng ty c chng ch thm nh vin v gi c Gim c u quyn th c k cc vn bn lin quan v ng du cng ty, tr bo co kim ton, d l bo co kim ton v quyt ton vn u t hon thnh. Theo qui nh ti Ngh nh 105/2004/N-CP v cc vn bn lin quan n kim ton th ch c kim ton vin (ngi c chng ch kim ton vin do B Ti chnh cp) mi c k bo co kim ton. Di ch k ca kim ton vin cn phi ghi r s chng ch kim ton vin c cp ca ngi . MC - Web

HI: Cu hi 48: (ngy 08/11/07) Cng ty chng ti ang lm H s ng k hnh ngh kim ton nm 2008. Chng ti xin hi v ni dung di y: Theo quy nh ti im 3.5 mc 3 Phn B Thng t s 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh hng dn thc hin mt s iu ca Ngh nh s 105/2004/N-CP ngy 30/03/2004 ca Chnh ph v Kim ton c lp ghi Trong qu trnh hot ng, doanh nghip kim ton phi thng xuyn m bo c t nht 3 kim ton vin hnh ngh lm trn thi gian cho doanh nghip. Trng hp sau 6 thng lin tc doanh nghip kim ton khng m bo iu kin ny th phi ngng cung cp dch v kim ton. Tuy nhin, theo quy nh ti im mc 1 phn II Thng t s 60/2006/TT-BTC ngy 28/06/2006 ca B Ti chnh hng dn tiu chun, iu kin thnh lp v hot ng i vi doanh nghip kim ton th Khi thnh lp v trong qu trnh hot ng, cng ty TNHH kim ton phi c t nht 3 ngi c Chng ch kim ton vin, trong c Gim c (hoc Tng Gim c) khng ni r l 3 KTV phi lm vic ton thi gian. Vy, chng ti hiu nh th no l ng. Xin Qu Hi vui lng gii p cho chng ti.

Gi bi tr li: Tr li: Sau khi trao i vi V Ch k ton v kim ton, B Ti chnh, VACPA xin tr li nh sau: Nm 2008, cc cng ty phi thc hin theo quy nh ti Thng t s 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh, tc l trong qu trnh hot ng doanh nghip kim ton phi thng xuyn m bo c t nht 3 KTV hnh ngh lm trn thi gian cho doanh nghip. thc hin iu ny, B Ti chnh ng VACPA hng dn b xung mu ng k hnh ngh kim ton s 2a, c thm ct Lm vic bn thi gian. Do , nm 2008, Hi kim ton vin hnh ngh Vit Nam khng c xc nhn ng k hnh ngh kim ton cho nhng cng ty c 3 KTV ng k hnh ngh nhng trong c 1 n 2 KTV ng k lm vic bn thi gian. BBT - Web

HI: Cu hi 49 (bn Nguyn Th Hoa) : (ngy 08/11/07) Ti ang hnh ngh kim ton ti mt cng ty. Theo qui nh, mun chuyn sang hnh ngh mt cng ty kim ton khc th phi c t nht l 6 thng k t ngy chm dt hp ng cng ty c? Gi bi tr li: Tr li bn Hoa: Theo hng dn ng k hnh ngh nm 2008 ti cng vn 284/VACPA ngy 15/10/2007 c quy nh nh sau: n nh t chc v trnh qu nhiu xo trn, KTV ng k hnh ngh mt cng ty kim ton th phi t nht 6 thng sau, sau khi c quyt nh chm dt hp ng lao ng vi cng ty c th mi c ng k hnh ngh cng ty kim ton khc Bn hiu cha ng qui nh ca vn bn, khng phi l sau khi chm dt hp ng lao ng cng ty kim ton c 6 thng mi c ng k hnh ngh cng ty kim ton mi. M vn bn hng dn k t nm 2008, nu nh ch ng k hnh ngh kim ton mt cng ty kim ton no th phi sau 6 thng k t ngy

bn ng k hnh ngh kim ton ti cng ty v sau khi c quyt nh chm dt hp ng lao ng vi cng ty kim ton , bn mi c chuyn sang lm vic/ng k hnh ngh kim ton ti cng ty mi. MD - Web HI: Cu hi 50: (ngy 09/11/07) Ti c chng ch hnh ngh kim ton nhng hin nay ti khng cung cp dch v kim ton do ti khng tham gia chng trnh cp nht kin thc hng nm. Xin hi chng ch ca ti cn gi tr hay khng? Sau ny ti mun cung cp dch v kim ton th c c khng? Ti khng tham gia cp nht kin thc th c cn l thnh vin ca Hi khng? Gi bi tr li: Tr li: Khi bn tham gia k thi tuyn kim ton vin cp Nh nc v t kt qu, c cp chng ch kim ton vin th chng ch ny c gi tr vnh vin. Chng ch kim ton vin xc nhn rng bn tiu chun ngh nghip cung cp dch v k ton, kim ton, nhng vi iu kin l bn phi lm vic v ng k hnh ngh kim ton (ton thi gian hoc bn thi gian) trong mt cng ty kim ton ang hot ng hp php ti Vit Nam. Hng nm, iu kin ng k hnh ngh cho nm sau, bn phi tham d 40 gi cp nht kin thc kim ton vin do Hi Kim ton vin hnh ngh Vit Nam (VACPA) t chc hoc do cng ty kim ton m bn ang lm vic t chc v c Hi chp thun. Tuy nhin, nm u tin bn bt u ng k hnh ngh kim ton cha c iu kin tham d cc lp cp nht kin thc th c xem xt min tr iu kin ny. V quyn tham gia Hi vin ca Hi Kim ton vin hnh ngh Vit Nam th d bn c hnh ngh kim ton hay khng hnh ngh kim ton nu bn c nguyn vng gia nhp Hi th Hi vn kt np bn l hi vin ca Hi. Khi l hi vin ca Hi bn phi ng hi ph hng nm, c hng cc quyn li v thc hin cc ngha v hi vin. PT - Web

HI: Cu hi 51 (Phm Phm Ngc Thu Giang) : (ngy 09/11/07) Cc t chc hot ng kim ton c lp ti Vit Nam phi ng k danh sch kim ton vin hnh ngh kim ton ti B Ti chnh. Nhng t nm 2007 th c Quyt nh ca B Ti chnh chuyn giao cho VACPA. Vy doanh nghip mi thnh lp phi dng k danh sch kim ton vin hnh ngh kim ton ti B Ti chnh hay VACPA? Gi bi tr li: Tr li: Theo quy nh ti im 2, iu 1 v im 2 iu 3 Quyt nh 47/2005/Q-BTC ngy 14/07/2005 ca B trng B Ti chnh v vic chuyn giao cho Hi ngh nghip thc hin mt s ni dung cng vic qun l hnh ngh k ton, kim ton v qui nh ti im b, c Mc 1 v Mc 2 ca Cng vn s 8907/BTC-VP ngy 24/06/2006 ca B Ti chnh v vic chuyn giao chc nng qun l hot ng ngh nghip k ton, kim ton cho Hi ngh nghip th k t thng 10/2006 Hi Kim ton vin hnh ngh Vit Nam thc hin vic xc nhn danh sch kim ton vin ng k hnh ngh kim ton ti cc cng ty kim ton v cng khai danh sch kim ton vin, danh sch doanh nghip kim ton iu kin hnh ngh kim ton. V vy, cc doanh nghip kim ton (khng phn bit doanh nghip ang hot ng hay mi thnh lp) u phi ng k danh sch kim ton vin hnh ngh hng nm vi Hi Kim ton vin hnh ngh Vit Nam (VACPA). Hi Kim ton vin hnh ngh Vit Nam c trch nhim bo co v cung cp thng tin cho B Ti chnh v vic thnh lp, hot ng v ng k hnh ngh ca cc doanh nghip kim ton. Ring Bo co mt s ch tiu hot ng nm (Ph lc 03/KTV hng dn theo Cng vn s 284/VACPA ngy 15/10/2007) th cc doanh nghip phi gi cho c B Ti chnh (V Ch k ton v kim ton) v Hi Kim ton vin hnh ngh Vit Nam. PT - Web HI: Cu hi 52 (bn L Thanh H) : (ngy 12/11/07) Nu cng ty

mun kim ton nm 2007 th khi no mi cng ty kim ton vo kim ton. Cng tc kim k kho i vi trng hp kho lu ng (khng c nh) th th tc kim k tin hnh nh th no? Gi bi tr li: Tr li: Nu cng ty mun kim ton BCTC nm 2007 th nn mi kim ton cng sm cng tt, thm ch k hp ng kim ton t Qu 1/2007 cng ty kim ton c k hoch kim ton gia k (6 thng, 9 thng). Chm nht nn mi kim ton vo trc 31/11/2007. Hon ton khng nn mi kim ton vo sau ngy 31/12/2007 v kim ton khng tham gia gim st kim k hng tn kho, s pht hnh bo bo kim ton ngoi tr lm hn ch tc dng ca Bo co kim ton. MC - Web

HI: Cu hi 54 (bn Hoi Phong): Ti rt quan tm n vic tr thnh hi vin ca Hi. Xin Qu Hi cho ti bit ban hnh chun mc o c ngh nghip kim ton vin cha? Ti c th tham kho ti u? Gi bi tr li: Tr li: tr thnh hi vin ca Hi, bn cn phi c chng ch kim ton vin Vit Nam, ang hnh ngh ti cc cng ty kim ton hoc cc doanh nghip, c nguyn vng gia nhp Hi v lm n xin gia nhp c xc nhn ca Th trng n v ni bn cng tc (gi km bn coppy c cng chng chng ch KTV) (Tiu chun c th bn c th tham kho trong chuyn mc "Tiu chun hi vin" ca trang web ny. Chun mc o c ngh nghip k ton kim ton Vit Nam c B Ti chnh ban hnh theo Quyt nh s 87/2005/Q-BTC ngy 01/12/2005. Bn c th tham kho chun mc ny ti Website ny ca Hi trong chuyn mc "Vn bn php lut".

BBT - Web
HI: Cu hi 55 (bn Nguyn Th Thanh Mai) : (ngy 11/12/07) Xin hi cng ty kim ton c iu kin kim ton cc cng ty nim yt theo Quyt nh 89 nhng do thiu nhn lc thc hin chng ti c th k hp ng vi mt cng ty kim ton khc cha iu kin kim ton cc cng ty nim yt thc hin kim ton Bo co ti chnh cc cng ty nim yt khng? Nu vi phm th b x l nh th no? Gi bi tr li: Tr li: Theo qui nh ti iu 7 Quyt nh 89/2007/Q-BTC ngy 24/10/2007 ca B Ti chnh ban hnh Qui ch la chn doanh nghip kim ton c chp thun kim ton cho t chc pht hnh, t chc nim yt v t chc kinh doanh chng khon th: hot ng lin doanh, lin kt trong kim ton cho t chc pht hnh, t chc nim yt ch c thc hin gia cc doanh nghip kim ton c chp thun. Do cng ty kim ton c iu kin kim ton cng ty nim yt theo Quyt nh 89 khng th k hp ng vi cng ty kim ton cha iu kin kim ton cng ty nim yt thc hin kim ton BCTC cng ty nim yt. Trng hp vi phm th UBCKNN s khng chp nhn BCTC c kim ton nim yt trn th trng chng khon. MC - Web

HI: Cu hi 56 (bn Ng Hu Dng) : (ngy 11/12/07) Xin hi cn b kim ton c lp trong qu trnh thc hin cng tc kim ton cc cng trnh XDCB yu cu ch u t b tr gp cc n v thi cng (nh thu) nh th c ng khng? Ch u t c phi thc hin yu cu ny khng? Gi bi tr li:

Tr li: Theo qui nh ti Chun mc kim ton s 520 Bng chng kim ton, Chun mc s 505 Thng tin xc nhn t bn ngoi Trong qu trnh thc hin cuc kim ton, kim ton vin c th lin h vi bn th 3 tm hiu thng tin, thu thp bng chng cho cng vic kim ton ca mnh. Trong qu trnh thc hin kim ton bo co quyt ton cng trnh XDCB, KTV c th yu cu ch u t b tr lm vic vi n v thi cng. Nu ch u t khng b tr th tu thuc vo tnh hnh thc t, cuc kim ton c th coi nh b gii hn (hn ch). MC - Web

HI: Cu hi (ng Berger) 57: (ngy 14/12/2007) Ti ang i din cho cng ty k ton quc t ti New York, M. Cng ty ti thc hin cng vic kim ton mt cng ty M c 1 chi nhnh hot ng ti Vit Nam. Liu mt cng ty kim ton nc ngoi c c cho php vo Vit Nam thc hin mt s cng vic kim ton cn thit a ra kin ti M v cng ty M? Ti rt mong nhn c s quan tm ca Qu Hi v vn trn v hng dn ti cc vn bn php lut cn thit qun l cc k ton vin (theo hiu ng Barger cp n kim ton vin) ti Vit Nam. Gi bi tr li: Tr li Knh gi ng Berger Theo cu hi ca ng, chng ti hiu rng cng ty kim ton ca ng khng c chi nhnh hot ng ti Vit Nam m ch c khch hng ti Vit Nam. Theo quy nh ti Ngh nh 105/2004/N-CP ngy 30/03/2004 ca Chnh ph Vit Nam v Kim ton c lp, chi nhnh ti Vit Nam ca mt cng ty M ng ang thc hin kim ton thuc din bt buc kim ton BCTC nn chi nhnh ny chc chn c kim ton bi mt cng ty kim ton hot ng ti Vit Nam v pht hnh bo co kim ton ti Vit Nam.

Theo quy nh ti im 3, iu 30 Ngh nh 105/2004/N-CP T chc kim ton nc ngoi mun thc hin mt cuc kim ton ti Vit Nam v lu hnh bo co kim ton ti Vit Nam th phi c B Ti chnh Vit Nam chp thun cho tng cuc kim ton. Nu ng ch vo Vit Nam thc hin mt s cng vic cn thit cho cng vic ca ng a ra kin ti M m khng lu hnh bo co kim ton Vit Nam th khng phi xin chp thun ca B Ti chnh m ch ph thuc vo tho thun ca ng vi khch hng. V cc vn bn php l qun l cc kim ton vin v k ton vin, ngh ng tham kho cc vn bn sau: Lut K ton nm 2003, Ngh nh 105/2004/N-CP ngy 30/03/2004, Ngh nh 133/2005/N-CP ngy 31/10/2005, Thng t 64/2004/TT-BTC ngy 29/06/2004, Thng t 60/2006/TT-BTC ngy 28/6/2006, Quyt nh s 32/2007/Q-BTC ngy 15/05/2007 trn trang web ca B Ti chnh ti a ch www.mof.gov,vn hoc trang web ca VACPA ti a ch www.vacpa.org.vn. BBT - Web

HI: Cu hi 58: (ngy 02/01/08) Cng ty ti khng iu kin kim ton cc t chc pht hnh, t chc nim yt, t chc kinh doanh chng khon nhng c mt cng ty kim ton c iu kin k hp ng giao cho chng ti thc hin kim ton cc t chc pht hnh, t chc nim yt, t chc kinh doanh chng khon. Chng ti ch l ngi thc hin cng vic kim ton, cn cng ty kim ton iu kin s sot xt v k pht hnh bo co kim ton cho khch hang. Nh vy chng ti c vi phm iu 7 ca Quyt nh 89 khng? Nu c th x b x l vi phm nh th no? Gi bi tr li: Tr li: Nh bn trnh by th cng ty kim ton iu kin kim ton cc t chc pht hnh, t chc nim yt, t chc kinh doanh chng khon vi phm iu 7 ca Quyt nh 89/2007/Q-BTC ngy 24/10/2007 ca B Ti chnh. Cng ty kim ton iu kin kim ton cng ty

nim yt phi ng k danh sch tng KTV thc hin kim ton cho cng ty nim yt (h phi c t nht 2 nm hoc 3 nm kinh nghim sau ngy c cp chng ch KTV v cc iu kin khc). Nu b pht hin vi phm iu trn th trc ht BCTC c kim ton ca cng ty nim yt s khng c chp nhn iu kin nim yt; cng ty kim ton s b x pht vi phm hnh chnh theo qui nh BBT - Web HI: Cu hi 59: (ngy 08/01/07)Tr li bn c v cc thc mc trong k thi KTV 2007 v qun l ng k hnh ngh Gi bi tr li: Ban bin tp Web VACPA nhn c phn nh ca bn Mai Hoa (T: 0913.556774), do a ch ca bn khng lin h c nn chng ti xin tr li chung v cc thc mc ca bn trong k thi KTV 2007 v cng tc qun l hnh ngh nh sau: Hi Kim ton vin hnh ngh Vit Nam (VACPA) c thnh lp v hot ng v nhiu mc tiu, trong c mc tiu h tr hot ng v pht trin ca hi vin v cc cng ty kim ton. Hi lun hiu nhng kh khn m cc cng ty kim ton phi phn u vt qua, c bit trong iu kin hin nay khi cht lng hot ng c t ln hng u v i ng KTV lun c nhiu bin ng. Vic t chc thi tuyn KTV (thng bo k hoch thi, bo thi, hon thi...) l cng vic ca Hi ng thi KTV cp nh nc thuc B Ti chnh. Hi ch l t chc ngh nghip c B Ti chnh giao cho vic t chc n thi, pht hnh v thu nhn h h s d thi, a tin lin quan n k thi thng qua Website ca Hi. Do , nu k thi KTV c g vng mc, xin cc bn phn nh v Hi ng thi theo a ch email: Hatuongvy@mof.gov.vn, T: 04.2202828 (my l 8644). i vi vic qun l iu kin hnh ngh ca KTV v cc cng ty kim ton, Hi c trch nhim thc hin theo ng qui nh php lut hin hnh ca Nh nc. Cc trng hp cha c qui nh r rng, trc khi x l, Hi phi xin kin ch o ca B Ti chnh. Hi khng th gip bn vt qua cc qui nh ca Nh nc.

BBT - Web
HI: Cu hi 60 (bn Trn Vn Lm): (ngy 10/01/08) Cng ty chng ti (mt cng ty nim yt trn sn chng khon) k Hp ng kim ton BCTC nm 2007 vi Cng ty TNHH Kim ton & K ton AAC ( Nng). Qua 2 t thng bo danh sch cc cng ty kim ton c php kim ton nim yt khng thy tn Cng ty AAC. Vy chng ti phi lm th no UBCK nh nc chp thun BCTC ca chng ti? Gi bi tr li: Tr li: Ngy 03/01/2008, UBCKNN c cng vn s 16/UBCK-QLPH gi Hi kim ton vin hnh ngh Vit Nam (VACPA) ng tin trn trang website ca VACPA danh sch gm c: 03 cng ty kim ton (la chn t 2) v 08 cng ty kim ton ( c chp thun nm 2007) c chp thun kim ton cho cc t chc pht hnh, t chc nim yt v t chc kinh doanh chng khon nm 2008. Trong danh sch cng ty kim ton c chp thun nm 2007 c Cng ty TNHH Kim ton v K ton AAC ( Nng). Bn c th cp nht thng tin ny trn trang web ca VACPA ti a ch: www.vacpa.org.vn MD Web HI: Cu hi 61: (ngy 16/01/08) Cng ty ti k hp ng kim ton cho mt cng ty nim yt, khi kt qu kim tan a ra th kt qu sn xut kinh doanh khng t theo k hoch ca khch hng ra. Mt khc khch hng li khng ng ngoi tr trn bo co kim ton. Hai bn thanh l hp ng v khng pht hnh bo co kim ton. Tip theo cng ty ti c bit khch hng ny k hp ng vi cng ty kim ton khc v pht hnh bo co kim ton theo dng chp nhn ton phn v kt qu sn xut kinh doanh tng gp i so vi kt qu kim tan trc y ca chng ti. Chng ti thy c giu hiu gian ln ca khch hng ny, vi trch nhim ca

kim ton vin, cng ty kim ton c chp thun chng ti phi x l nh th no? Gi bi tr li: Tr li: Theo qui nh ca Chun mc k ton v iu 13 Quyt nh 89/2007/Q-BTC ngy 24/10/2007 ca B Ti chnh ban ahnhf Qui ch la chn doanh nghip kim ton c chp thun kim ton cho cc t chc pht hnh, t chc nim yt v t chc kinh doanh chng khon, trong trng hp nh bn nu, bn cn thc hin th tc gi th thong bo kin ca bn cho khch hang, ng thi gi cho UBCKNN. MC - Web

Cu hi 62: (ngy 29/01/08) Ban bin tp Web nhn c kin ca bn c V Khi Hon hi v vic v sao Hi ch quan tm qung b cho cc cng ty kim ton nc ngoi vn d c nhiu thun li (khch hang ln, ph cao) m t quan tm, gii thiu cng ty kim ton trong nc. Chng ti xin tr li bn nh sau: Gi bi tr li: Tr li: Thng tin gii thiu v cc cng ty kim ton trn Wesite ca hi c ly t cc ngun sau: 1) Do cc cng ty gi ln, ni v cc hot ng ni bt ca cng ty. VACPA c cng vn ngh tt c cc cng ty kim ton gi thng tin v Hi v rt hoan nghnh s hp tc ca cc cng ty; Cng tc vin ca VACPA vit bi v su tm cc thng tin t cc bo, tp ch v trang web khc trong nc v nc ngoi tng hp v ng ln website ca Hi cc thng tin c lin quan n ngh nghip k ton v kim ton nhm cung cp cho hi vin v bn c; Vic VACPA ng thng tin khng ph thuc vo vic cng

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ty ln hay nh m tu thuc ngun thng tin c c do cng ty cung cp. Ban bin tp rt mong bn c tip tc cung cp thng tin cho chng ti trang web cng them phong ph. BBT - Web