Quản lý nhà nước đối với kiểm toán độc lập ở việt nam trong điều kiện hội nhập kinh tế quốc tế

TRlfdW DAI HOC KHKH TC QUOC BAA CO NGUYEN SON THANH ~0AI HOC KINH T^QUtSCDftN TRUNC- TAM THONGTINTHIIVIEN QUAN LY NHA NltiC DOI Vfi KIEMTOAN DOC LAP VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE Chuyen ngdnh: KINH TE* CHINH TRI LUAN VAN THAC ST KINH TE • • Ttts-OT Ngittii hitting dan khoa hoc: GS.TS PHAM QUANG PHAN Ha Joi - SOOS MVC LVC Noi duns Trans DANH MUC CAC CHU' VIET TAT DANH MUC BANG, BIEU SO LIEU PHAN MO DAU CHlfONG 1: NHUNG VAN DE LY LUAN VA THLC TIEN VE KIEM TOAN DOC LAP VA QUAN LY NHA NIOC DOI VOI KIEM TOAN DOC LAP Ji \ A AX A 1.1 Nhfrng van de chung ve kiem toan doc lap 1.1.1 Khai niem, sir ddi va phat trien cua kiem toan doc lap X 1.1.2 Noi dung co ban ve kiem toan doc lap 1.1.3 Chuc nang cua kiem toan doc lap 11 AX r A A x 1.2 Noi dung quan ly Nha nude ve kiem toan doc lap va nhfrng nhan to anh hirdng den boat dong quan ly cua Nha nude doi vol KTDL d Viet Nam 14 doc lap d Viet Nam 14 1.2.2 Noi dung quan ly nha nude doi vdi KTDL d Viet Nam 18 1.2.3 Cac nhan to anh hudng den hoat dong quan ly nha nude doi vdi kiem toan doc lap d Viet Nam X X F Z 24 1.2.4 Su can thiet khach quan ve quan ly nha nude doi vdi kiem toan doc lap 27 1.3 Kinh nghiem quan ly Nha nirdc doi vdi kiem toan doc lap tren the gidi va bai hoc cho Viet Nam 30 1.3.1 Kinh nghiem quan ly nha nude doi vdi KTDL d Ha Lan 30 X 7 1.3.2 Kinh nghiem ve quan ly nha nude chuyen doi loai hinh hoat dong kiem toan doc lap d Trung Quoc 33 35 1.3.3 Bai hoc kinh nghiem rut cho Viet Nam CHVONG 2: THCC TRANG VE QUAN LY NHA NI OC DOI V(H KIEM TOAN DOC • LAP • VIET • NAM 37* a Viet Nam 37 2.2 Tinh hinh quan ly Nha nuoc doi voi KTDL o’ Viet Nam 41 y e 9 2.1.1 Ve tinh hinh chuyen doi loai hinh cac cong ty kiem toan nhungnamqua y F 41 2.2.2 Ve co cau lai to chuc cac cong ty kiem toan 42 2.2.3 Ve doi tuong doi tuong kiem toan (khach hang) va cac loai dich vu kiem toan 43 2.2.4 Ve dao tao va cap nhat kien thuc cho KTV 46 47 48 2.2.6 Ve tinh hinh kiem tra chat luqng kiem toan y y e 2.2.7 Ve viec chuyen giao cho Hoi nghe nghiep thuc hien mot Ar SO cong viec quan ly hanh nghe kiem toan y 49 A 2.2.8 Thuc trang ve cac qui dinh Nghi dinh cua Chinh phu ve kiem toan doc lap 2.3 Danh gia chung ve quan ly Nha niroc doi voi KTDL o’ Viet Nam 51 55 2.3.1 Ket qua dat duoc 55 2.3.2 Ton tai va han che 63 2.3.3 Nguyen nhan ton tai 66 CHUVNG 3: DINH HIONG VA CAC GIAI PHAP CO BAN NHAM HOAN THIEN QUAN LY NHA NL()C DOI VCH KTDL VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE 69 3.1 I)u’ bao nen kinh te Viet Nam dieu kien hoi nhap kinh te A A quoc te 69 DANH MVC CAC CH L VIET TAT Chw viet day du Chw viet tat Nghi dinh ND Kiem toan doc lap KTDL Kiem toan nha nuoc *>■ Kiem toan vien KTNN Doanh nghiep DN Doanh nghiep nha nuoc DNNN Doanh nghiep kiem toan DNKT Bao cao tai chinh BCTC Hoi kiem toan vien hanh nghe Viet Nam VACPA Hoi ke toan Viet Nam - r “• _ - -Hoi ke toan vien dang ky Ha Lan KTV VAA - NIVRA Hoi cua nhung nguoi lam tu van ke toan NOVRA Hiep hoi ke toan vien cong chung Anh Quoc ACCA To chuc Thuong mai the gioi WTO Lien doan Ke toan quoc te IFAC Uy ban giam sat Thi truong tai chinh AFM Trach nhiem huu han TNHH Hop tac xa HTX f t - DANH MUC BANG, BIEU SO LIEU So hieu noi dung Trang , Bang 1: Tinh hinh nhan vien r 39 r Bang 2.2: Cong ty la vien cua cac hang kiem toan quoc te 40 Bang 2.3: So luong khach hang cua cac cong ty KTDL 44 Bang 2.4: Ty cac dich vu cua cac cong ty KTDL 45 Bang 2.5: Doanh thu hoat dong cua cac cong ty KTDL (co cau theo loai dich vu) 58 Bang 2.6: Ket qua kinh doanh va tinh hinh thuc hien nghia vu ngan sach Nha nuoc 59 TRltffAG DAI HOC KIMI TE QUOC I>AA rb* £3 NGUYEN SON THANH QUAN LY NHA NlfflC DOI VOl KIEIH TOAN DOC LAP VIET NAM TRONG DIEU KIEN HOI NHAP KINH TE QUOC TE Chuyen nganh: KINH TE* CHINH TRI t6m tAt LUAN VAN THAC ST • i AW/ - ZOOS • PHAN MO DAU Tinh cap thiet cua de tai Nganh kiem toan doc lap Viet Nam non tre song da co nhung chinh cua doanh nghiep, ngan ngira lang phi, tham nhung, phuc vu dac luc dong kinh doanh cua doanh nghiep Quan ly hoat dong hanh nghe kiem toan la mot cong viec quan va day kho khan doi vdi cac co quan Nha nude va to chuc Hoi nghe nghiep r r A (VACPA) boi canh he thong van ban phap luat ve linh vuc van r \ a chua hoan chinh Van de nghien cuu, danh gia thuc trang tinh hinh de de nhung giai phap nham hoan thien cong tac quan ly doi vdi kiem toan doc lap d Viet Nam dieu kien hoi nhap kinh te Quoc te trd nen cap thiet Chinh vi vay, de tai “Quan ly nha nude doi vdi kiem toan doc lap & Viet Nam dieu kien hoi nhap kinh te Quoc te" duoc tac gia lira chon lam de tai luan van thac si cua minh Tinh hinh nghien cun de tai Trong nhung nam gan day, da cd mot so cong trinh nghien cuu chuyen kien hoi nhap kinh te quoc te Muc dich nghien curu A r A A - Gop phan lam sang to nhung van de ly luan chung ve quan ly Nha nude doi vdi kiem toan doc lap d Viet Nam hien ii - Danh gia thuc trang hoat dong KTDL va cong tac quan ly Nha nuoc doi voi KTDL o Viet Nam hien nay, tu tim nhung ton tai, nguyen nhan r a cua nhung ton tai cong tac quan ly doi voi KTDL o Viet Nam x r \ r r - De xuat mot so giai phap nham hoan thien cong tac quan ly doi voi kiem toan doc lap o Viet Nam dieu kien hoi nhap kinh te Quoc te Phuong phap nghien cuu Phuong phap nghien cua tren co so phuong phap luan vat bien chung, phuong phap logic ket hop voi lich su, phuong phap thong ke, phan tich, danh gia va cac phuong phap khac de thuc hien de tai nghien cuu Doi tuong va pham vi nghien cuu A T'x A « A • 17 r • A A • A A • A f J A A A t A - De tai chi nghien cuu thuc tien ve kiem toan doc lap va cong tac quan r a ly nha nuoc doi voi kiem toan doc lap o Viet Nam nhung nam gan day Nhung dong gop cua luan van r a a a r - Gop phan lam sang to nhung van de ly luan va thuc tien, de xuat mot so giai phap va kien nghi nham hoan thien cong tac quan ly nha nuoc doi voi KTDL o nuoc ta dieu kien hoi nhap kinh te quoc te Ket cau cua luan van: a a r r r Ngoai phan mo dau, ket luan, luan van duoc ket cau chuong: Chuong 1: Nhung van de ly luan va thuc tien ve kiem toan doc lap va quan ly nha nuoc doi voi kiem toan doc lap Chuong 2: Thuc trang ve quan ly nha nuoc doi voi KTDL o Viet Nam Chuong 3: Dinh huong va cac giai phap co ban nham hoan thien quan f a ly nha nuoc doi voi kiem toan doc lap o Viet Nam dieu kien hoi nhap kinh te quoc te iii CHtfONG NHUNG VAN DE LY LUAN VA THUC TIEN VE KIEM TOAN DOC LAP VA QUAN LY NHA NUOC DOI VOI KIEM TOAN DOC LAP Chuang iuan van tap trung iam ro mot so noi dung: Nghien cuu, tim hieu nhung van de chung ve kiem toan doc iap; noi dung quan iy nha > r \ i' nuac ve kiem toan doc iap, nhung nhan to anh huang va su can thiet khach quan phai quan iy nha nuac doi vai KTDL; nghien cuu kinh nghiem quan iy nha nuac doi vai KTDL a mot so nuac va rut bai hoc cho Viet Nam a r \ \ - Trong phan nghien cuu, tim hieu nhung van de chung ve KTDL, iuan Z van gioi thieu mot so khai niem, su doi va phat trien cua KTDL; noi dung va chuc nang ca ban cua KTDL + Theo iuan van, khai niem duqc gioi nghien cuu va thuc tien khang dinh ia phu hop, dung dan va day du nhat ve kiem toan ia dinh nghia cua cac tac gia Aivin A.Arens va James K.Loebbecker ia: Kiem toan la qua trinh cac \ > A chuyen gia doc lap va co tham quyen thu thap va danh gia cac bang chung ve cac thong tin co the dinh luqng duqc cua mot don vi cu the, nham muc dich xac nhan va bao cao ve muc phu hqp giua cac thong tin vai cac chuan muc da duqc thiet lap + Su doi va phat trien cua KTDL ia: kiem toan co goc tu ia tinh vai thuat ngu “Audit” gan iien vai nen van minh cua Ai Cap va La Ma co dai Cung vai su phat trien cua thi truong, su tich tu, su tap trung tu ban, su tach roi giua quyen sa huu cua ong chu va nguoi quan iy da dat cho cac ong chu mot cach thuc kiem soat mai Va kiem KTDL doi nham muc dich kiem tra tinh chinh xac va trung thuc cua cac ban BCTC Hoat dong kiem toan doc iap duqc phat trien manh me tren the giai tu giua the ky XIX va cang phat ' trien manh me, tham nhap vao moi nganh, moi iinh vuc kinh te iv + Noi dung co ban ve KTDL dirge neu la: cac hinh thuc to chuc cong ty KTDL; tinh chat tinh phap ly cua KTDL; khach the cua KTDL; ngubi 9 r thuc hien cong viec kiem toan; cac dich vu bien cua KTDL + Ve chuc nang cua kiem toan doc lap: KTDL co ba chuc nang co ban la: Chuc nang kiem tra va xac nhan, chuc nang xac nhan va giai toa trach nhiem va chuc nang tu van - Trong phan quan ly nha nuoc va nhung nhan to anh huong den quan r r ly nha nuoc doi voi KTDL o Viet Nam, luan van dua nhung dac diem, noi dung quan ly, cac nhan to anh huonh cung nhu su can thiet phai quan ly nha nuoc doi voi KTDL o Viet Nam + Theo luan van dac diem hoat dong cua kiem toan doc lap o Viet Nam hien la: KTDL o Viet Nam dugc lap va hoat dong duoi hinh thuc la: cong ty TNHH, cong ty hgp danh, doanh nghiep tu nhan va doanh nghiep theo Luat Dau tu nuoc ngoai tai Viet Nam; hoat dong cua doanh nghiep kiem toan dugc tuan theo quy dinh cua phap luat ve DN va theo mot so quy dinh 5 mang tinh nghe nghiep hoat dong co dieu kien + Dac diem quan ly nha nuoc doi voi KTDL o Viet Nam: Chinh phu thong nhat quan ly nha nuoc ve hoat dong KTDL; Bo Tai chinh chiu trach nhiem truoc Chinh phu thuc hien chuc nang quan ly nha nuoc ve hoat dong kiem toan doc lap; Cac bo, co quan ngang Bo, Uy ban nhan dan tinh, truc thuoc Trung uong pham vi, nhiem vu, quyen han cua minh co trach nhiem quan ly nha nuoc ve hoat dong KTDL + Noi dung quan ly nha nuoc doi voi KTDL o Viet Nam Theo ND 105/2004/ND-CP 30/3/2004 cua Chinh phu, noi dung co ban bao gom: Mot la: Xay dung, chi dao thuc hien chien lugc, quy hoach, ke hoach 9 phat trien nghe nghiep kiem toan doc lap o Viet Nam 91 nghiep KTDL la kha bien Duoc biet, hien KTNN cung da bat dau quan tarn tim hieu va cur KTV di hoc va thi lay chung chi cua mot so hoi nghe r nghiep, chinh la mot nhung bieu hien cua xu the hoa nhap giua cac linh vuc kiem toan voi z z Thu nam: Tao lap mdi lien ket cong tac dao tao giiea cac trudng Dai hoc va cong ty kiem toan Mot moi truong kiem toan lanh mang, ben vtrng phu thuoc rat nhieu Z Z e vao chat luong kiem toan, chat luqng kiem toan nguoi tao ra, Z 9 nguoi la ket tinh cua san pham tri tue, san pham cua nganh kiem toan su dung z z mot luqng “chat xam” kha cao, do kien thuc va trinh chuyen mon nghiep vu nghe nghiep la mot nhung yeu to quan hang dau doi vdi Z Z cac cong ty kiem toan Do do, de dam bao yeu to quan nay, cac trudng A A f Cao dang, Dai hoc can thudng xuyen md cac ldp dao tao chuyen sau ve ke 9 toan va kiem toan, cac trudng Dai hoc nen cd them nhung buoi dao tao cho sinh ve ve mot so noi dung co ban ve cac chuan muc ke toan va kiem toan theo quy dinh cua Bo Tai chinh de cung cap nhan luc du trinh cho cac Z Z doanh nghiep kiem toan Cac trudng Dai hoc nen cd qui dinh bat buoc doi vdi cac sinh vien nam cudi chuyen nghanh kiem toan phai vua hoc vira thuc tap thuc te 01 nam tai cac cong ty kiem toan doc lap de lam quen va hoc hoi kinh nghiem thuc te giong nhu cac sinh vien cua cac trudng Dai hoc Y bdi tinh chuyen mon nghiep vu va tinh chuyen nghiep doi hoi d mot trinh va cap cao Z Z A Thu sau: Quoc te hod chung chi kiem toan vien hanh nghe cua Viet r r Nam phu hop vdi xu hudng hoi nhap quoc te Hoi nhap la xu hudng mang tinh quoc te, cd nhung thdi co va nhung thach thuc, nhung cam ket ma Viet nam phai thuc hien hoi nhap Z Z Z z kinh te quoc te la Viet nam cd lo trinh md cua thi trudng dich vu ke toan, 92 Z 7 kiem toan Theo do, se co cac cong ty dich vu ke toan - kiem toan cua nudc ngoai duoc phep lap va hoat dong d Viet nam Nguqc lai, cac cong ty dich vu ke toan - kiem toan Viet nam se duoc phep hoat dong d nudc ngoai vdi tu each la nha dau tu Viet nam dau tu nuoc ngoai Cac chuyen gia ke XX toan va cac kiem toan vien cd chung chi hanh nghe, du dieu kien duoc hanh X X z nghe se duoc phep hanh nghe va cung cap dich vu khong chi d nudc ma X Z Z ca d nudc ngoai, do Bo Tdi chinh can cd dinh huong cu the de viec quoc te X hoa chung chi kiem toan vien hanh nghe cua Viet Nam cho phu hap vai xu z X z z hudng hoi nhap, nham hudng tdi su thua nhan cua quoc te doi vdi chung chi KTV Viet Nam 3.3.2 Ve phia Hoi nghe nghiep (VACPA) - Tiep tuc tich cue ddi mdi va thuc hien cac cong viec quan ly hanh nghe ke toan, kiem toan theo noi dung Bo Tai chinh chuyen giao, dac biet la X 7 quan ly dao due nghe nghiep cua kiem toan vien, ddi mdi chuong trinh cap z Z nhat kien thuc, tang cudng kiem soat chat luong dich vu - Hoi nghe nghiep phai tang cudng cong viec dao tao, cap nhat, cung Z X cap thong tin cho hoi vien, tang cudng cong tac kiem tra, giam sat dieu kien X Z hanh nghe, chat luong dich vu, dao due kiem toan vien mot each thuong xuyen, lien tuc - Tranh thu su chi dao va ho tro cua Bo Tai chinh, su hop tac cua cac cong ty kiem toan de thuc hien viec kiem tra chat luong dich vu Cac cuoc kiem tra se duoc thuc hien deu cac qui nam, khong tap trung vao cuoi nam nhu cac nam trudc Thuc hien cong khai kip thdi ket qua kiem tra va bao cao Bo Tai chinh xu ly cac sai pham - VACPA can nang cao hon nua hieu qua cua cac cuoc kiem tra, giam sat chat luong hoat dong cua cac cong ty kiem toan Muon lam tot duqc van 93 den nay, VACPA can can nhac tuyen dung cac KTV co trinh cao hon va Z co kinh nghiem hon, nhung ngudi co nang luc thuc hien cac cuoc soat chat Z luong mot each doc lap Bdi hien tai, cac can bo kiem tra, giam sat chat luong hoat dong kiem toan hang nam hau het la cac KTV cua cac cong ty kiem toan Ion nudc nhan su quan ly thuoc VACPA thieu va yeu; va dieu Z 5 ' co the lam phat sinh nhung van de ve tinh doc lap va bao mat can thuc hien cac cuoc soat chat luong tai cac don vi Ben canh do, cac cuoc kiem tra, giam sat chat luong can tap trung khong chi vao cac thu tuc 77 \ kiem toan va the thuc hanh chinh, ma can tap trung vao ban chat cua cuoc 7 kiem toan cac cong ty kiem toan thuc hien Bang each do, nhom soat r kiem tra cung can can ddi giua so luong khach hang, la ddi tuong can soat cua mot cong ty kiem toan, va thdi gian danh cho tung ho so khach hang - Trong thdi gian tdi Hoi phai trien khai tat ca cac cong viec can thiet Z de tung budc nang cao chat luong hoat dong kiem toan cho doanh nghiep vua va nhd de tranh nguy co tut hau va rui ro kiem toan doi vdi cac doanh nghiep nay, day chinh la su khang dinh vai tro can thiet cua Hoi nghe nghiep doi vdi su phat trien cua toan nganh kiem toan - Phat huy hon nua vai tro cua Hoi Kiem toan vien hanh nghe Viet Nam (VACPA) viec thuc day nganh kiem toan doc lap phat trien - Hiep hoi nghe nghiep cd vai tro vo cung quan trong quan ly hoat Z dong va chat luong cua kiem toan doc lap Do can sdm hoan chinh hon Z nua cac van ban phap ly lien quan den Hiep hoi kiem toan Viet Nam - Tang cuong vai tro cua to chuc nghe nghiep nudc va khu vuc, hudng den muc tieu thua nhan lan Duy tri va md rong cac quan he cua Hoi vdi cac co quan nha nudc, cac to chuc nghe nghiep khac dang hoat dong tai Viet Nam va cac to chuc nghe nghiep quoc te nham quang ba hinh anh VACPA va thuong hieu cac cong ty Viet Nam 94 3.3.3 Ve phia cac cong ty kiem toan - Nang cao chat luong dich vu cung cap De thuc hien tot van de nay, can co nhung bien phap sau: r •> + Xay dung chinh sach tuyen dung dao tao hop ly, dac biet doi voi cac cong ty kiem toan Viet Nam Khong ngung nang cao trinh cua KTV, thong qua cac chinh sach ve tuyen dung, dao tao, khen thuong, xu phat Thudng xuyen to chuc cac chuong trinh dao tao cho nhan vien kiem toan cua minh, dac biet la cac cong ty nhd Dong thdi, nang cao kien thuc cua cac KTV ve A linh vuc chung khoan thong qua cac khoa hoc ve chung khoan va thi trudng chung khoan Trong qua trinh dao tao va hudng dan thuc hien, cac cong ty r r a a kiem toan can nhan manh den tinh doc lap va tu each nghe nghiep cho tung nhan vien kiem toan + Xay dung chien luge quoc te hoa doi ngu kiem toan vien, tao cho r nhan vien va KTV co tinh chuyen nghiep cao, cd ban linh de vung budc tien z vao thi trudng kiem toan nudc va quoc te r + Xay dung quy trinh, ky thuat kiem toan chung, cung nhu cho rieng tung linh vuc hoat dong duoc kiem toan z + Tang cudng, md rong hoat dong lien doanh, lien ket giua cac cong ty kiem toan nudc vdi cac cong ty kiem toan nudc ngoai viec cung cap dich vu nham nang cao ky nang va quy trinh chuyen mon, nghiep vu + Cong viec kiem toan phai duoc hudng dan va giam sat thuc hien day Z Z Z IW A du d tat ca cac cap can bo, nhan vien Doi vdi mdi cuoc kiem toan, phan Z nhom kiem toan bao gid cung duoc xac dinh cu the, phu hop vdi doi A 9 A Z tuong kiem toan va yeu cau phap ly cua cuoc kiem toan, co cau bao gom: Giam doc (partner), chu nhiem kiem toan (manager), giam sat kiem toan (supervisor), KTV chinh (senior auditor) va cac tro ly kiem toan Cap giam A Z Z sat kiem toan se tang dan len theo pham vi cua doi tuong va tinh chat phap ly 95 cua cuoc kiem toan Ben canh viec tuan thu cac quy dinh viec soat xet cong viec kiem toan cua cong ty tung nhom kiem toan, viec giam sat co 9 the cac kiem toan vien cac nhom kiem toan khac thuc hien r \ ■> r •> + Cac cong ty kiem toan can thiet co the tham khao y kien cua cac chuyen gia tu van Viec tham khao y kien tu van cua chuyen gia se tang muc F y tin cay cua y kien kiem toan ve cac linh vuc chuyen mon phuc tap, nhung y r nganh nghe kinh doanh phuc tap Tuy nhien, tham khao y kien cua chuyen r gia, cong ty kiem toan luon luon phai xem xet den nang luc chuyen mon va tinh doc lap, khach quan cua chuyen gia tu van + Thuong xuyen theo doi, kiem tra qua trinh thuc hien cac chinh sach va thu tuc kiem soat chat luong hoat dong kiem toan cua cong ty - Thuong xuyen xem xet den ky nang va nang luc chuyen mon cua cac • A A •A A 1 -V Tw A A A f A •A A nhan vien chuyen nghiep Nang luc chuyen mon cua cac nhan vien can duoc xem xet khong nhung qua trinh thuc hien kiem toan, ma phai duoc F F can nhac qua qua trinh tuyen dung va dao tao nhan vien Thiet lap cac tieu y F F chuan cho tung cap bac, chuc danh va xac dinh co hoi thang tien nghe nghiep cho cac nhan vien la cach thuc hieu qua de tang dong luc cho cac kiem toan vien khong ngung nang cao kha nang chuyen mon Hon nua, de gop phan A W y AF V IA F • A A F x • A y A F nang cao nang luc va ky nang cho cac nhan vien, cac cong ty kiem toan can F F tien hanh danh ket qua cong tac va dinh ky thong bao cho ho trien vong va co hoi thang tien cua tung ca nhan - Tich cuc phoi hop va tham gia y kien ve cac van ban phap luat va co Af F yA A f Fl yy«A F F F • Ty A rp ' • F y w • F Ty a rp y • che chinh sach ve ke toan va kiem toan voi Bo Tai chinh nham giup Bo Tai chinh viec xay dung va ban hanh he thong chuan muc kiem toan Viet F F F F F Nam va he thong che ke toan doanh nghiep phu hop vOi thong le quoc te Dong thoi, phan anh kip thoi khach quan cac ton tai can khac phuc vOi co quan nha nuOc va Hoi nghe nghiep qua trinh thuc hien cac van ban nha 96 nudc de cd bien phap xu ly kip thdi nham tao dieu kien phat trien thi trudng tai chinh va kiem toan ben vung, lanh manh - Tich cue tham gia cac hoat dong cua Hoi KTV hanh nghe de xay dung va phat trien Hoi vung manh Z - Xay dung chien lupc phat trien phu hop vdi qua trinh hoat dong va phat trien chung cua dat nudc Tung budc md rong qui md va so luong nhan vien de nang cao nang luc canh tranh va chat luong dich vu cung cap, tang vi z the va uy tin, phong ngua va quan ly rui ro Cac cong ty da la vien cua hang kiem toan quoc te can tranh hinh thuc, can phat huy the manh cua cong ty quoc te 3.3.4 Mot so kien nghi De thich ung voi su phat trien phong phu va da dang dieu kien r r kinh te thi truong va tang cuong cong tac quan ly nha nuoc doi voi hoat dong kiem toan doc lap dieu kien hoi nhap quoc te, tac gia xin dua mot so kien nghi sau: 3.3.4.1 Ddi vdi Nhd nuac - Thu nhat: Trudc mat Bo Tai chinh nen de nghi Chinh phu nen chinh sua, bo sung dieu 10 Nghi dinh so 105/2004/ND-CP ve kiem toan bat buoc r r r r ddi vdi tat ca cac doanh nghiep, duoc lap va duoc cap giay phep hoat dong theo Luat doanh nghiep, cac HTX dupe lap theo Luat HTX va A cac luat chuyen nganh Nhung de dat dupe yeu cau tren nen cd lo trinh tir den nam 2015, chuan bi cho giai doan phat trien mdi nudc ta co ban tro mot nudc cong nghiep theo hudng hien dai vao nam 2020 theo Nghi quyet cua Dai hoi Dang lan thu X; tat ca cac doanh nghiep phai thuc hien kiem toan bat buoc, theo tung loai doanh nghiep theo von dieu le nhu: tu 10 a a r ty dong tro len can thuc hien ngay, tu ty den dudi 10 ty thuc hien sau do, tu 97 ty den dudi ty thuc hien tiep sau, tu 500 trieu dong den dudi ty thuc hien tiep, tu 100 trieu dong thuc hien tiep theo - Thic hai: UBCK nha nudc can phoi hop vdi Bo Tai chinh tiep tuc sua Z 9 Z doi Quy che lua chon doanh nghiep kiem toan dupe chap thuan cho to chuc Z 9 phat hanh, to chuc niem yet hoac to chuc kinh doanh chung khoan theo hudng giam bdt cac dieu kien cho cong ty kiem toan, xem xet chap thuan thudng Z Z > Z xuyen hang nam, vi thuc te hien so lupng cac cong ty co phan niem yet Z tren san giao dich la rat ldn chi cd 28/145 cong ty kiem toan Z A Z dupe chap thuan du dieu kien kiem toan cho cac cong ty niem yet dan tdi Z Z mot lupng khoi lupng cong viec cd the noi la qua tai doi vdi cac cong ty kiem Z A Z Z\Z toan cac don vi niem yet tren san va cd the dan den nhieu han che ve chat lupng kiem toan - Thu ba: Bo Tai chinh nen ban hanh muc phi kiem toan va cac dich vu to chuc kiem toan doc lap cung cap cho phu hpp vdi tung loai hinh doanh nghiep dupe kiem toan nhu can cu theo doanh thu cua doanh nghiep dupe e X A kiem toan, nham tao dieu kien cho cac doanh nghiep nhd va vira va khu vuc Z Z kinh te HTX tham gia kiem toan Giam thue thu nhap cac doanh nghiep kiem toan mdi lap nhat la cac doanh nghiep kiem toan cho cac doanh nghiep nhd va vua va doanh nghiep kiem toan khu vuc HTX - Thu tu: Bo Tai chinh can md rong doi tupng du thi kiem toan vien Z Z Z (CPA) cho ngudi hoc kinh te, quan ly va to chuc them so lupng ky thi, it nhat la ky/nam de tao cor hoi cho nhieu ngudi du thi va tang so ngudi cd chung chi KTV dap ung yeu cau thuc te hien - Thu nam: Bo Tai chinh can luat hoa cac qui dinh lien quan de giam bdt cac khoi lupng cong viec quan ly mang tinh hanh chinh nha nudc nham phu hpp vdi xu hudng hoi nhap quoc te 98 - De hoi nhap voi quoc te va cac nudc khu vuc, tuomg lai gan, ngoai Bo Tai chinh la co quan quan ly nha nudc ve kiem toan, cac noi /■ y y 9 dung lien quan den Hoi nghe nghiep ve kiem toan hoat dong kiem toan A doc lap can phai duqc luat hoa de giam bdt cac cong viec ma co quan nha r yr nudc khong can thiet va khong cd kha nang tiep tuc quan ly hoat dong kiem toan doc lap Viec luat hoa cac quy dinh lien quan den trach nhiem va quyen han cua Hoi nghe nghiep ve kiem toan lam co sd phap ly de chuyen giao dan cac chuc nang quan ly nha nudc ve hoat dong kiem toan cho Hoi nghe nghiep r r dong thdi cung la viec thuc hien cac cam ket cua Viet Nam tien trinh hoi nhap Bdi vi theo Nghi dinh ve kiem toan doc lap, Bo Tai chinh la co quan quan ly nha nudc ve kiem toan, nhung theo thong le quoc te thi kiem toan doc lap la hoat dong doc lap, khach quan, can duqc hanh nghe theo nhung thong le, chuan muc cac to chuc nghe nghiep ke toan, kiem toan r cong bo - Hien tai, tham quyen quan ly hanh nghe KTDL va to chuc cap chung chi KTV tai Viet Nam dang tap trung tay Bo Tai chinh va mdi budc dau duqc chia se tu Bo Tai chinh sang VACPA Day khong phai la mot co r r f che ly tudng vi nd khong tao nen mot qua trinh thong sudt tu vec dao tao, to chuc thi, quan ly va sau la phat trien nang luc chuyen mon cho cac KTV da duqc cap chung chi Chinh phu va Bo Tai chinh chi can kiem soat qua trinh thong qua viec ban hanh cac van ban qui pham phap luat va giam sat viec thuc hien ma khong can phai cd su tham gia true tiep De cd the thuc y r y hien duqc co che nay, duong nhien VACPA can phai nang cao nhieu hon nua y r nang luc cua hoi ve nguon nhan luc, ve co cau to chuc cung nhu cac quy trinh 55 hoat dong cua minh - Thu- sau: Hien viec cac kiem toan vien nha nudc (cong chuc) chuyen gia lam cho cac cong ty kiem toan doc lap va nguqc lai da xay mot 99 so truong hop va tuong lai se xay nhieu hon nua Do vay, de nghi Bo Tai chinh va cac Hoi nghe nghiep xem xet ve viec thua nhan lan d muc phu hop giua hai loai chung chi: kiem toan vien doc lap va kiem toan vien nha nudc 33.4.2 Doi voi Hoi nghe nghiep (VACPA) - Thu: nhat: Hoi kiem toan vien hanh nghe can phoi hop vdi Bo Tai r chinh va tang cuong hon nua cong tac quan ly kiem toan vien, cham dut tinh trang cho thue chung chi kiem toan vien, hoac mot kiem toan vien dang ky hanh nghe cho nhieu cong ty kiem toan cung mot luc - Thu hai: VACPA can thuong xuyen ddi mdi chuong trinh, noi dung, each thuc to chuc, cac ldp cap nhat kien thuc KTV VACPA can to chuc nhieu ldp cap nhat kien thuc theo chuyen de, dam bao cho tat ca cac KTV, hoi vien cd dieu kien tham gia cap nhat kien thuc, du dieu kien dang ky hanh nghe hang nam Quan ly chat che cac ldp hoc, di den cham dut tinh trang hoc ho, kiem tra ho - Thu ba: VACPA sdm cd hudng dan cu the ve viec cac cong ty kiem toan tu to chuc dao tao de tinh gid cap nhat kien thuc hang nam theo qui dinh y ' - Thu tu: VACPA can day manh hoat dong cua cong tac tu van chuyen r y mon, to chuc hoi thao, toa dam theo tung chuyen de giai dap cac vudng mac To chuc tot hem hoat dong cua bo phan tu van, chuyen mon de tra loi kip thdi cac cau hoi tren trang Web cua Hoi 33.4.3 Doi voi edng ty kiem toan - Thu nhat: Tang cuong va thuong xuyen dao tao, cap nhat kien thuc cho kiem toan vien va nhan vien Chu kiem tra, soat xet de nang cao r ■ •> r r r •> chat luong dich vu Khan truong va bat buoc phai thiet lap quy che kiem soat r r chat luong hoat dong chung cho toan cong ty va kiem soat chat luong cho 100 •> a r r r tung hop dong kiem toan Tap trung nang cao chat luong nhan vien, cap thiet thuc hien cac thu tuc kiem toan co ban, nang cao chat luong dich vu va tang muc phi kiem toan binh quan - Thu hai: Mot so cong ty kiem toan nho 10/15 nguoi nen sap nhap voi de dam bao quy mo vua, chi it cung tu 30 den 50 nhan vien voi 5-10 kiem toan vien - Thu ba: Tranh nhung canh tranh khong lanh manh nhu giam gia phi r r r t mot cach bat hop ly va lam cho chat luong kiem toan bi han che A *> - Thu tu: Cac cong ty phai thuc hien cac quy dinh ve chuan muc dao duc nghe nghiep, thu thap va luu giu ho so kiem toan theo dung quy dinh Mong rang nhung y kien tren day duoc cac Co quan Nha nuoc, cac Nganh, cac to chuc co lien quan tham khao de dam bao tinh cong khai, minh bach nham som tao mot moi truong quan ly va thuc thi lanh manh, gop phan thuc day nen kinh te nuoc ta phat trien nhanh chong, dap ung duoc yeu a /\ *> A ’ A I • r j A r A r A cau cua hoi nhap kinh te quoc te 101 KET LUAN 9 X Kiem toan doc lap hinh thanh, phat trien cung voi su phat trien cua nen kinh te thi truong Kiem toan doc lap da tro nhu cau tat yeu doi vdi hoat dong kinh doanh va nang cao chat luong quan ly cua doanh nghiep De quan r ly va nang cao chat luong hoat dong kiem toan doc lap, chung ta phai thuc hien rat nhieu giai phap khac nhau, ca ve phia Nha nudc, Hoi nghe nghiep va r •> A A ca cac cong ty kiem toan Quan ly nha nudc ddi vdi kiem toan doc lap lan dau tien duqc de cap va nghien cuu mot each toan dien tu trudc tdi luan van Luan van da dat duqc nhung ket qua nghien cuu sau: Luan van da neu ro nhung van de cd tinh chat ly luan va thuc tien lien r •> r •> quan den kiem toan doc lap va quan ly nha nudc ddi vdi kiem toan doc lap; cac nhan to co ban anh hudng den hoat dong kiem toan doc lap de cap tdi z r y nhung van de ly luan co ban cua quan ly nha nudc doi vdi kiem toan doc lap, neu rd noi dung cung nhu su can thiet phai quan ly nha nudc doi vdi kiem toan doc lap Tren co sd ly luan co ban cua chuong 1, d chuong luan van da danh y z gia tuong ddi toan dien ve kiem toan doc lap va tinh hinh quan ly nha nudc z doi vdi kiem toan doc lap tai Viet Nam nhung nam qua tren cac goc do: Ve Phia nha nudc, phia Hoi nghe nghiep (VACPA) va ca phia cac cong ty kiem toan doc lap tai Viet Nam Thong quan thuc trang cong tac quan ly r •> nha nudc ddi vdi kiem toan doc lap d Viet nam thdi gian qua neu rd x z y nhung tuu dat duqc, nhung ton tai, han che, nguyen nhan cua nhung ton r x r tai, han che va can phai giai quyet z De kip thdi dap ung cong tac quan ly nha nudc ddi vdi kiem toan y z r r doc lap dieu kien hoi nhap kinh te quoc te d Viet Nam, chuong cua luan van da dua cac giai phap co ban nham hoan thien quan ly nha z r r nudc ddi vdi kiem toan doc lap d Viet Nam Tu nhung boi canh kinh te 102 r r r r nuoc va quoc te, thoi co va thach thuc Viet Nam hoi nhap quoc te, luan van da dua cac dinh huong co ban ve quan ly nha nuoc de nganh kiem toan doc lap giai doan den 2015 phat trien ben vung Tiep do, cac kien nghi doi voi Nha nuoc, Hoi nghe nghiep va cac cong ty kiem toan da co y nghia rat r r thiet thuc cong tac quan ly nha nuoc doi voi kiem toan doc lap o Viet x r r r Nam dieu kien hoi nhap kinh te quoc te 103 DANH MUC TAI' LIEU THAM KHAO Alvin.Arrens & James K.Loebbecker (1995), Giao trinh kiem toan, Nha xuat ban Thong ke, Ha Noi Nguyen Thu An (2005), Duong vao nghe kiem toan, Nha xuat ban tre Ban Chap hanh Trung uong Dang khoa X (2007), Van kien Hoi nghi lan thu tu, NXB Chinh tri Quoc gia ? r Bo Tai chinh (2006), Hoi nghi tong ket 15 nam hoat dong kiem toan doc lap Viet Nam (1991-2006), Ha noi thang nam 2006 Bo Tai chinh (2008), Kiem toan doc lap Viet Nam phat trien va Hoi nhap Bo Tai chinh (2007), Tai lieu dung cho cuoc hop thuong nien Giam doc cac cong ty kiem toan doc lap nam 2006, hop tai Ha Noi 5-6/4/2007 Bo Tai chinh (2008), Tai lieu hop thuong nien Giam doc cac cong ty kiem toan ca nuoc, hop tai Ha Noi 22/5/2008 Bo Tai chinh (2008), cac Chuan muc kiem toan Viet Nam da duoc Quyet dinh ban hanh tu nam 1999 den nam 2008 Bo Tai chinh (2007), tai lieu cua ve khao sat va trao doi kinh nghiem ve xay dung Luat Kiem toan doc lap tai Ha Lan va cac nuoc khac tu 30/6/2007 den 09/9/2on 10 Bo Tai chinh (2005), QuySt dinh 47/2005/QD-BTC 14/7/2005 ve viec Chuyen giao cho Hoi nghe nghiep thuc hien mot so noi dung cong viec quan ly hanh nghe ke toan, kiem toan 11 Bo Tai chinh (2005), Quyet dinh so 24/2005/QD-BTC 14/07/2005 9 A v/v chuyen giao cho Hoi Kiem toan vien hanh nghe Viet Nam (VACPA) r thuc hien kiem soat chat luong dich vu kiem toan cua cac KTV hanh nghe 104 12 Bo Tai chinh (2007), Quyet dinh so 32/2007/QD-BTC 15/05/2007 r r r v/v ban hanh “Qui che kiem soat chat luong dich vu ke toan, kiem toan ” 13 Bo Tai chinh (2007), Quyet dinh 94/2007/QD-BTC ve thi va cap chung chi kiem toan vien 14 Bo Tai chinh (2000), Quyet dinh so 489/QD-BTC 10/5/2000 ve ban ' - 9 ? hanh Quy trinh xay dung, ban hanh va cong bo chuan muc ke toan, kiem toan Viet Nam 15 Bo Tai chinh (2002), Quy6t dinh sO 53/2002/QD-BTC 23/4/2002 v/v ban hanh qui che thi tuyen va cap chung chi KTV 16 Bo Tai chinh (2005), Quyet dinh 87/2005/QD-BTC 01/12/2005 v/v y 9 r ban hanh Chuan muc “dao duc nghe nghiep ke toan, kiem toan Viet Nam 17 Bo Tai chinh (2004), Thong tu so 64/2004/TT-BTC 29/6/2004 v/v ~ r r y hudng dan thuc hien mot so dieu cua Nghi dinh so 105/2004/ND-CP y 30/3/2004 cua Chinh phu ve Kiem toan doc lap 18 Bo Tai chinh (2006), Thong tu 60/2006/TT-BTC 28/6/2006 hudng rot y r dan tieu chuan, dieu kien lap va hoat dong doi vdi DN kiem toan 19 Bo Tai chinh (2007), Tai lieu dich ve Luat Kiem toan vien va To chuc tu quan nghe nghiep cua Kiem toan vien Ha Lan, ban hanh 13 thang 10 nam 1994 20 Chinh phu nuoc Cong hoa xa hoi chu nghia Viet Nam (1994), Nghi dinh 07-CP 29/01/1994 ve Kiem toan doc lap d Viet Nam 21 Chinh phu nuoc Cong hoa xa hoi chu nghia Viet Nam (2004), Nghi dinh 105/2004/ND-CP 30/3/2004 ve Kiem toan doc lap d Viet Nam 22 Chinh phu nuoc Cong hoa xa hoi chu nghia Viet Nam (2005), Nghi dinh so 133/2005/ND-CP 31 thang 10 nam 2005 ve viec sua doi, bo sung mot so dieu cua Nghi dinh so 105/2004/ND-CP 30 /3/2004 ve Kiem toan doc lap d Viet Nam 105 23 tai chinh 24 Hoi kiem toan vien hanh nghe Viet Nam (2008), Van kien Dai hoi dai bieu nhiem ky II (2008-2011) 25 GS TS Vuong Dinh Hue (2003), Ly thuyet Kiem toan, Dai hoc Tai chinh ke toan, Ha Noi 26 GS TS.Vien sy Trinh An Phu (2007), Giao trinh kinh te chinh tri hoc hien dai, Nha xuat ban Dai hoc KTQD 27 GS TS Nguyen Quang Quynh (2003), Ly thuyet kiem toan, Nha xuat ban Tai chinh, Ha Noi 28 Quoc hoi nunc Cong hoa xa hoi chu nghTa Viet Nam (2005), Luat doanh nghiep 29 Quoc hoi nunc Cong hoa xa hoi chu nghTa Viet Nam (2003), Luat Ke toan Viet Nam 30 GS TS Nguyen Van Thuong, GS.TS Nguyen Ke Tuan (2007), Kinh te r r r Viet Nam nam 2006, chat luong tang trudng va hoi nhap quoc te, Trudng Dai hoc Kinh te Quoc dan 31 GS TS Nguyen Van Thuong, GS TS Nguyen Ke Tuan (2008) Kinh te Viet Nam nam 2007, nam dau tien gia nhap WTO, Trudng Dai hoc Kinh te Quoc dan 32 PGS.TS Doan Xuan Tien (2008), “Gia nhap WTO, thach thuc linh vuc kiem toan, ke toan ”, Tap chi Thue, so 15 (181) - ky 3/4/2008) 33 Trudng Dai hoc Kinh te Quoc dan (2002), Giao trinh kinh te hoc chinh tri r r hoc, Nha xuat ban thong ke 34 Thanh tra nha nudc (2005), Tap chi tra so 38, thang 8/2005 • >77 r r 35 V.I.Lenin (1998), Ban ve kiem ke, kiem soat, Nha xuat ban Chinh tri quoc