Tăng cường hoạt động kiểm toán trong nền kinh tế thị trường định hướng xã hội chủ nghĩa ở việt nam

BQ GIAO DUC VA DAO TAO TRUING DAI HOC KINH TE QUOC DAN , -Q - TRAN TAT HUNG * TANG CUtJNG HOAT DONG KI^M TOAN TRONG N£N KINH t£ THI■ TRLTdNG DINH HUONG XA HOl OHO NGHlA Vl£T NAM ■ ■ ■ LL'fiN VAN THflC SV KINH T€ CHUYEN NGANH: KINH t£ CHINH TRI XA HOl CHO NGHTA NGLTOl Hl/ONG dAn KHOA HOC GSJS.mNGOCCUClNG DAI HOC KTQD TRUNG TAM THONG TIN THU Vl^ ■ HA NOI - 2004 443^ BANG KY HIEU CHlTVIET TAT Viet day du Cong nghe thong tin Cong ty kiem toan Viet Nam ♦ Cong hoa nhan dan Chung chi kiem toan vien chuyen nghiep Doanh nghiep nha nude He thong ket noi mang noi bo He thong ket noi mang dien rong Kiem toan nha nude Viet tat CNTT VACO CHND CPA DNNN LAN WAN KTNN Kiem toan vien KTV Ngan hang phat trien chau a ADB Ngan sach nha nude Ngan hang the gicri NSNN WB Nha xuat ban NXB Quy tien te quoc te IMF Uy ban bao ve va trao doi tien te My SEC Van phong ke toan trudng Hoa Ky GAO Vien nghien cun va kiem soat vien noi bo Phap IEACI Xa hoi chu nghia XHCN MUC LUC Trang ■ » MV dau > Chuang 1: Nhung van de chung vh hoat dong kiem toan nen kinh te thi trudng dinh hudng xa hoi chu nghia 1.1 Ban chat, choc nang cua kiem toan 1.1.1 Ban chat va chitc nang cua kiem toan 1.1.2 Cac lotii hinh kiem toan 25 1.2 Sir can ttiiet phai tang cu’cmg hoot dong kiem toon nen 32 kinh t.e thi trudng dinh hudng XHCN 1.2.1 Vai tro cua kiem toan nen kinh te thi trudng dinh hudng xa 32 hoi chu nghia 1.2.2 Doi vdi kiem toan nha nudc 37 1.2.3 Doi vdi kiem toan doc lap va kiem toan noi bo 42 1.3 Kinh nnl-hem hc>ot dcnn Kiem tt>on tning quun ly vi mo ntm 43 kinh te V mOt so nudc tren the gidi 1.3.1 Kiem toan nha nudc qudn ly vi md nen kinh te a Cong hoa 44 nhan dan Tiling Hoa 1.3.2 Kiem toan nha nudc qudn ly vi md nen kinh te a Cong hoa 46 Lien bang Duc 1.3.3 Kiem toan nha nudc qudn ly vi md nen kinh te a Han 48 Quoc Chuong 2: Thcc trang, phuong hudng va giai phnp tang cudng 51 hoat dOng kiem toan V Viet Nam 2.1 Thhc trann g e h oat tong k iem toan d Viet Nam 51 2.1.1 Khai quat qua trinh hinh va phat trien hoat ddng kiem 51 toan a Viet Nam 2.1.2 Nhitng ticu va han checua hoat dong kiem toan hien 74 2.1.3 Nguyen nhan.han che 77 2.2 Mot so giai phap chu yeu nham tang cirdng hoat dong kiem 81 toan Viet Nam nhung nam tdi 2.2.1 Quan diem chung nham tang cwdng hoat ddng kiem toan 82 nen kinh tethi tritdng dinh hitdng xa hoi chu nghia dViet Nam 2.2.2 Yen can chung nham tang cutting hoat ddng kiem toan nen 84 kinh tethi trtfting dinh hutting xa hoi chu nghia dViet Nam 2.2.3 Nhitng giai phap chu yen tang cutting hoat dong kiem toan nen kinh tethi fritting dinh huting XHCN dViet nam 86 Ket luan 96 Danh muc Tai lieu tham khao 98 Phu luc 100 MO DAU Tfnh ca*> • thiet cua de tai f , , , , Trong nen kinh te thi trudng hoat dong kiem toan da tro nhu cau tat yeu doi vCi hoat dong kinh doanh va nang cao chat lupng quan ly cua cac doanh nghiep Hach toan ke' toan la bo phan cau quan cua he thong cong cu % quan ly kinh te, cang trd nen quan va can thiet cho cac quyet dinh kinh ♦ te Kiem toan luon di lien va la su tiep noi vdi hoat dong ke toan Neu ke toan lam nhiem vu to chuc thu thap, xu ly va cung cap nhung thong tin, thi kiem toan chinh la su xac nhan tfnh khach quan, tfnh chuan xac cua thong tin va quan hon la qua de hoan thien cac qua trinh quan ly, to chuc thong tin, phuc vu co hieu qua cho cac doi tupng su dung thong tin ke toan Nhu cau ve kiem toan, vi the chi thuc su phat sinh va tang len nen kinh te' thi trudng (thi trudng hang hoa, thi trudng tai chinh ) von hoat dong rat da dang va soi dong Viet Nam, kiem toan la mot linh vuc van het she mci me, nhan thuc cua xa hoi ve kiem toan nhieu diem chua ro, chua hieu het tfnh chat va co che hoat dong cua kiem toan dan den viec dieu hanh, quan ly nha nucc co su chong cheo nham lan Theo quan diem cac nha kinh te the giCi, mot quoc gia muon chuyen sang nen kinh te thi trudng thi van de dau tien la phai kiem soat dupc cac thong tin cong khai cac quan he kinh te, dac biet la cong khai cac thong tin ve tai chinh Viet Nam muon phat trien nen kinh te theo co che thi trudng dinh hudng XHCN thi van de khong dupc ngoai trh Muon lam dupc dieu Viet Nam phai cai cach, doi mCi he thong to chuc va co che hoat dong cua cac to chuc tra, kiem tra hien He thong tra, kiem tra cua Viet Nam hien ton tai hai diem yeu co ban: Mot la, ve mat to chuc va co che hoat dong khong co kha nang tri dupc tinh doc lap can thiet doi vCi ca hai phia, don vi dupc kiem tra va don vi, to chuc, ca nhan su dung thong tin, ket qua kiem tra Boi le tinh khach quan va dang tin cay cua cac ket luan kiem tra la rat thap Hai la, ve trinh ky nang chuyen mon cua can bo tra, kiem tra chua co co so danh gia ve ky I nang nghiep vu, didu anh hudng true tiep den ket qua kiem tra Theo cac nha kinh te the gidi, coche hoat dong tra, kiem tra cua Viet Nam la khong phu hop vdi co che kinh te thi trudng theo dinh hucfng XHCN ma Viet Nam trien khai, khong phu hop vdi dudng loi, chfnh sach md cua cua Viet Nam hien Ho, thong kiem toan Viet Nam, bao gom KTNN, Kiem toan doc lap, Kiem toan noi bo duqc hinh tir nhung nam 1990 va bat dau md rong, phat trien tir cac nam 1994, 1995 sau co cac van ban phap ly ban hanh cua Nha nudc Sau hon 10 nam hoat dong, cac phan he kiem toan da tich luy duqc nhieu kinh nghiem thuc tidn va ly luan ve kiem toan, timg budc hoan chinh cac quy trinh, chuan muc kiem toan de tao dieu kien chuan muc hoa nghiep vu va nang cao chat luqng hoat dong cac phan he kiem toan Tuy nhien, cac phan he KTNN, Kiem toan doc lap va Kiem toan noi bo hoat dong mang tfnh rieng re, thieu thong nhat chung Ve mat ly luan va thuc tidn chua duqc tong ket nhidu, co nhidu quan diem khac nhau, tham chi trai nguqc ve xay dung he thong kiem toan Viet Nam va xay dung cac phan he kiem toan Tir van de ve md hinh to chdc, cho den co che hoat dong, cac quy trinh chuan muc ve nghiep vu cua KTNN, Kiem toan doc lap, Kiem toan noi bo duqc xay dung thieu tfnh thong nhat va tfnh he thong Chfnh vi vay, de tai “Tang cudng hoat dong kiem toan nen kinh te thi trtfbng dinh hudng xa hoi chu nghia d Viet De tai cd mot pham vi rat rong, lien quan den nhieu cac loai hinh kiem toan, cac linh vuc kiem toan nhu KTNN, Kiem toan doc lap, Kiem toan noi bo Trong pham vi nghien chu cua mot luan van thac sy de tai chi di sau vao phan tfch ban chat va c£c chhc nang cua KTNN nham lam ro noi dung cua de tai, bed vi la co - I quan kiem tra tai chinh cong cao nhat, thuc hien chhc nang kiem toan toan bo nen tai chinh quoc gia, tnie't lap ky cuong xa hoi Tinh hinh nghien cun lien quan den de tai Hoat dong kiem toan da co th rat lau tren the gidi, va cung co rat nhieu cac cong trinT nghien cun ve kiem toan tren the gidi Doi vdi nudc ta nhung nam gan day, mot' so cong trinh nghien chu chuyen nganh ve kiem toan da duoc thuc hien, bo mon kiem toan cung duoc lap va giang day e cac trudng Dai hoc gan 10 nam tre lai day Do viec nghien chu ve kiem toan van dang duoc tien hanh doi vdi nhung nha quan ly, nha chuyen mon, cac tang ldp tri thuc quan tam Co the ke mot so cong trinh nghien chu ve kiem toan tieu bieu nhu KTNN, cam nang KTV Nha nudc, NXB chinh tri quoc gia, Ha noi, 2000;KTNN, vai tro cua KTNN cong cuoc cai cach nen hanh chinh nha nudc, NXB chinh tri quoc gia, 2003; KTNN, vai tro cua KTNN quan ly vi mo nen kinh te' quoc dan, de tai cap bo, 2002; De tai “Quy trinh kiem toan ngan sach dia phuong” ma so 50211 Hoang Ngoc Hai chu nhiem, 2003; Sach kiem toan nudc ngoai duoc dich: AlVin A ARENS - JAMESK Loebbecke, Tuy vay, nhung cong trinh van doc lap va e dudi goc kinh te chinh tri thi gan nhu chua co cong trinh nao duoc thuc hien Hon nua nhung van de dat ve ly luan co ban cua kiem toan nhu mo'i quan he cua kiem toan vdi hach toan kinh te” va ke' toan chua duoc lam sang to Dac biet, nhung dieu kien de to chhc hoat dong kie’m toan mac du da hinh thanh, nhung rat han che' Do do, to chhc hoat dong kiem toan khong the tranh khoi nhung lung tung, kho khan va cham tre, doi hoi phai co su nghien chu tiep tuc de hoat dong kiem toan thuc su tre cong cu quan ly kinh te' quan e nudc ta Muc dich nghien cuu cua de tai Gop phan lam sang to nhung van de ly luan chung ve kiem toan nen kinh te thi trudng T'en co so phan tfch thuc trang hoat dong kiem toan o nudc ta nhung nam qua, kien nghi cac giai phap tang cudng hoat dong kiem toan nen kinh te thi trudng o riudc ta nhung nam tdi Doi tuqng va pham vi nghien cuu cua de tai ♦ - De tai nghien cuu hoat dong kiem toan vdi tu cach la cong cu quan ly kinh te dieu kien kinh te thi trudng o nudc ta - Luan van de cap den ca ba loai hinh kiem toan nhung tap trung di sau vao phan tfch hoat dong cua he thong KTNN de lam sang to noi dung cua de tai Phuong phap nghien cuu Luan van su dung phuong phap chu nghia vat bien chung, di th triu tuqng den cu the, ket hop phan tfch logic va lich su Dong thdi su dung cac ket qua nghien cuu da duqc cong bo, cac tai lieu thong ke de lam sang to noi dung nghien cuu NhUng dong gop chu yeu cua luan van - Gop phan lam sang to nhung van de chung ve kiem toan nen kinh te thi trudng thong qua trinh bay he thong, noi dung, nhiem vu cua hoat dong kiem toan, cac nhan to anh huong tdi hoat dong kiem toan, vi trf tam quan cua hoat dong kiem toan nen kinh te thi trudng - Lam ro thuc trang hoat dong kiem toan o Viet Nam hien nay, nhung tuu va han che, nguyen nhan han che tdi hoat dong kiem toan o nudc ta hien - Kien nghi mot so giai phap chu yeu ve moi trudng phap ly, to chhc hoat dong kiem toan va cac dieu kien de tang cudng hoat dong kiem toan d nudc ta nhung nam tdi Ket cau luan van Ngoai phan md dau, ket luan, danh muc tai lieu tham khao, luan van chia * hai chuong ♦ Chuong 1: Nhung van de chung ve hoat dong kiem toan nen kinh te thi trudng dinh huong xa hoi chu nghia Chuong 2: Thuc trang, phuong huong va giai phap tang cudng hoat dong kiem toan d Viet Nam CHUONG1 nhung 'van de chung ve hoat dong kiem toan nen kinh te Thi truOng dinh huOng xa hoi chu ngh!a 1.1 Ban chat, chdc nang cua kiem toan 1.1.1 Ban chat va chii'c nang cua kiem toan nen kinh te thi trud'ng 1.1.1.1 Khai niem, su ddi va phat trien cua kiem toan Kiem toan da ddi td rat lau, td the ky II trudc cong nguyen Thuat ngu “Audit” ddi td nha nudc La Ma tuyen dung cac vien chdc de kiem tra tai chfnh va thuyet trinh lai ket qua kiem tra Kiem toan dan dan hinh va gan lien vdi su phat trien cua ke toan suot qua trinh td thdi co dai den thdi Trung co, den trudc co cuoc cach mang cong nghiep Trong thdi ky cach mang cong nghiep, cac doanh nghiep tu ban chu nghia tang nhanh, chu sd huu bat dau thue mudn ngudi quan ly Td chu sd huu can tang cudng cong tac kiem tra de bao ve tai san cua minh, nham chong lai nguy co sai pham khong chu dfch cua ngudi quan ly hoac co y gian lan, cac chu ngan hang cung quan tam den viec xem xet cac bao cao tai chfnh cua ngudi di vay de phat hien nhung sai pham va gian lan Td nua dau the ky XX, quy mo cua doanh nghiep tang nhanh, cac cong ty co phan ddi va so co dong cang tang Thuc te cang doi hoi can phai xem xet tfnh trung thuc va day du ve tinh hinh tai chfnh cua cac doanh nghiep Cuoc khung hoang kinh te giai doan 1929 - 1933 da lam pha san nhieu to chdc tai chfnh, nhieu doanh nghiep, su suy thoai ve tai chfnh la dau hieu cua su yeu kem cua ke' toan va kiem tra tai chfnh Su trung thuc cua cac bao cao tai chfnh trd 89 Luat phap tai chinh va he thdng ke toan la nen tang de thuc hien kiem toan nhung van kha nhieu bat cap Hoat dong kiem toan mdi me, chua phat * trien nen tinh trang thieu minh bach cac hoat dong kinh te-tai chinh la kha bien • Co che kiem tra, giam sat tir ben chua co tac dung ldn phong ngira rui ro, kiem toan noi bo, dqc lap it cd tac dung De dam bao su phat trien ben vung, he thdng kiem toan phai chat che, duoc chuan bi chu dao va cd tinh den su thay doi moi trudng hoat dong cua he thdng kinh te - tai chinh Trong hoi nhap kinh te quoc te, he thdng kiem toan nhat thiet phai duqc tang cudng trudc tu hoa cac thi trudng tai chinh, neu khdng cd su tra, kiem tra, ki£m toan thi khdng the cd co hoi ngan chan duqc cac nguy co vo va khung hoang cd the xay Do vay, mot so giai phap de nang cao nang luc hoat dong kiem toan nen kinh te thi trudng la: KhSc phuc nhung yeu kern cua he thdng ke toan, hoan thien khuon kho phap ly; thuc hien nhat quan viec cOng khai hoa thdng tin Dam bao quyen luc manh cho bo may kiem toan, ke ca quyen dinh chi hoat dong va xu ly cac vi pham ve kinh te-tai chinh, neu khong thi vai tro kiem toan viec ngan chan cac hoat dong rui ro la rat han che Cac to chuc kiem toan phai duqc trang bi cac phuong tien de thu thap, xac minh, phan tich va xu ly tren co so rieng biet va chac chdn cac bao cao tai chinh dinh ky cua cac to churc tai chinh; phai xay dung phuong phap danh gia rui ro va phuong phap phat hien sdm nhung rui ro 90 Kiem toan la van de phuc tap nen can bo giam sat phai hoi tu du cac tieu chuan de ra, neu khong phat hien va phan biet cac hoat dong xau, tieu cue se rat nguy hiem; phai co kha nang danh gia cac rui ro trien khai nghiep vu Do dd, can uu tien dao tao doi ngu can bo kiem toan len ngang tam nhiem vu dd Thiet lap co che phoi hop giua KTNN, Kiem toan ddc lap va Kiem toan noi bo, su hop tac chat che giua caG co quan giam sat khac nhau; quy che thong nhat xu ly ruuro, phoi hqp thong tin lam de cac co quan kiem tra ben ngoai va cac co quan kiem tra ben cung phat huy duqc vai trd va co su phoi hqp chat che, cho phep danh gia tinh hinh vira tong quat, vira cu the Ddi vdi co quan KTNN can sdm hoan thien co ban dia vi phap ly va co cau to chuc bo may cua nd Tiep tuc khang dinh md hinh to chtrc tap trung, thong nhat true tuyen cua co quan KTNN bao gom cac bo phan giup viec cho tong KTNN, cac KTNN chuyen nganh Trung uong va cac KTNN khu vuc o cac dia phuong Den nam 2005, co ban cung co va hoan thien co cau to chiic bo may KTNN Trung uong theo hudng chuyen mon hoa theo nganh hep, tang cudng nang luc cho cac chdc nang tham muu, tong hqp chuyen mOn nghiep vu; lap bo phan giam dinh, kidm tra chat luong kiem toan va dao diic nghe nghiep cua KTV Phat trien dan mang ludi cac kiem toan nha nudc khu vuc du de thuc hien nhiem vu kiem toan ngan sach nha nudc tren dia ban Den nam 2010, hinh du KTNN khu vuc, cd the lap mot sd van phong KTNN tai mot sd bo nganh cd sd phat sinh ldn ve thu chi ngan sach nha nudc 2.2.3.3 Xay dung td chdc, ddi ngu can bo, KTV vifrig manh vd hoat dong co hieu qua Trong hoat dong kiem toan, yeu td td chuc, yeu td ngudi duqc coi la nhan td hang dau cua su cong ddi vdi tien trinh phat trien cua kiem toan Muon on dinh va phat trien, cac to chuc cua kiem toan can phai xay dung va thuc 91 hien mot chien luqc ve ngudi Phai xay dung doi ngu KTV co pham chat dao dure, trinh chuyen mon nghiep vu cao, ban linh chfnh tri vung vang Day la yeu to dac biet quan dd nang cao chat luong kiem toan, tao luc de kiem toan dap minh tinh doc lap cua minh qua trinh kiem toan Tuy nhien, hien viec kiem tra kiem soat thudng xuyen lien tuc cac doi tuong (chuyen kiem) vin luon duoc xem nhe dSn den nhung bat cap, da sinh tinh trang chong cheo va khong ro rang ve tham quyen, chiic nang, nhiem vu giua cac don vi vdi cung mot to churc kiem toan (vf du, giua KTNN trung uong vdi KTNN cac khu vuc co quan KTNN) Vi vay, can phai kien toan to chuc bo may theo hudng thong nhat quyen luc vd tap trung quyen lute, dam bao thong tin kip thdi, dap utng yeu can md rong toan, dua kiem toan Viet Nam phat trien ngang tarn vdi cac ntfdc khu vuc vd tren the gidi Chat luong hoat dong cua kiem toan la mot chi tieu tong hop, nd chiu anh hudng cua nhieu yeu to nhu he thong phap luat ve kinh te, ngudi tham gia vao cac mdi quan he kinh te Vi vay, cung vdi viec sua doi, bo sung va hoan thien he thong phap luat kinh te hien hanh cho phu hop vdi tinh hinh thuc tidn nham xac dinh can cu de hoan thien he thong phap luat ve kiem toan (bao gom: he thong chuan muc kiem toan, quy trinh kiem toan, quy che hoat dong cua kiem toan ) 92 Tieu chuan hoa doi ngu KTV co trinh chuyen mon nghiep vu, v6 pham chat dao diic, nang luc to chuc thuc hien nhiem vu va trinh chuyen mon hoa, I theo hudng thong nhat, da dang (da dang hoa nganh nghe, da dang hoa mdi trudng i , , dao tao, da dang hda kien thi'tc bo trot ), co chinh sach che dai ngo hctp ly doi vdi doi ngu can bo, KTV de tranh moi tieu cue, phien (dac biet la KTV KTNN) Phai nhin nhan tur thuc te rang, doi ngu KTV hien duoc hinh tur nhidu nguon dao tao khac co the dap ung yeu cau trudc mat nhung ve tuong lai thi chua duqc Can phai xay dung chien lupc dao tao doi vdi doi ngu KTV Van de la muon kiem tra, kiem soat duoc doi tuong va chi cho ho thay nhung khiem khuyet thi trudc het KTV phai cd trinh do, kien thiic, su hieu biet va kinh nghiem hon cac do'i tuong duoc kiem tra Viec dao tao, boi dudng kien thiic cho KTV nen di theo hudng chuyen sau theo timg hinh there kiem toan nhu: Kiem toan bao cao tai chinh, kiem toan hoat dong, kiem toan tuan thu ; chuyen sau theo timg chuyen de nhu kiem toan qua trinh dau thau, kiem toan bao cao quyet toan cong trinh Ket hqp viec boi dudng kien thiic chuyen mon vdi viec ren luyen dao diic nghd nghiep cho KTV Rieng do'i vdi co quan KTNN, chien luqc phat trien nguon nhan luc dac biet phai duqc coi ca ve mat so luqng va chat luqng, hqp ly ve co cau, cd kien thiic, ky nang va dao diic nghe nghiep tuong xiing vdi yeu cau cua nghe nghiep kiem toan va dap ling yeu cau su nghiep Cong nghiep hoa, hien dai hoa nen kinh te dat nudc Cu the la: Xay dung va phat trien doi ngu can bo KTV theo co cau hqp ly vdi so luqng KTV cao cap chiem 5% tren tong so KTV, KTV chinh tir 30 - 35% va KTV tir 60 6%; so' tro ly KTV khdng qua 20%; so' cong chiic vien chiic lam cong tac tham muu, quan ly khong qua 20% tong so' KTV va trq ly kiem toan De thuc hien duqc cac nhiem vu theo muc tieu noi tren, den nam 2005 bien che cua toan nganh cd 93 khoang 700 - 750 ngudi, nam 2010 la 1200 ngudi, co khoang 850 KTV, 150 tro ly KTV va 200 ngudi lam cong tac tham muu, quan ly va su nghiep, duqc * co cau: Mdi chdc vu co tir 15 - 20 ngudi; mdi kiem toan chuyen nganh co 50 - 60 ngudi; mdi KTNN^khu vuc co tir 70 - 80 ngudi; van phong KTNN cd 50 - 60 ngudi; hoc vien kiem toan co 40 - 50 ngudi; trung tam tin hoc, trung tam thong tin, luu tru cd tir 15 - 30 ngudi I Cljuan hoa tieu chuan cac ngach bac KTV; dinh ky kiem tra sat hach danh gia doi ngu can bo cong chuc, KTV de cd ke hoach dao tao, boi dudng va sir dung phu hqp Khuye'n khfch cac KTV Nha nudc tham du cac ky thi Quoc gia de duqc cap chung chi KTV chuyen nghiep (CPA) cua Viet nam Cd ke hoach tuyen chon va tap trung kinh phf de dao tao va ngoai nudc mot so KTV cd trinh cao, phan dau den nam 2010 doi ngu KTV cd ban linh chinh tri vung vang, dao dire nghe nghiep sang, tinh thong ve nghiep vu chuyen mon, thao ve tin hoc ngoai ngu, dd cd duqc mot so chuyen gia dat trinh kha cua khu vuc va cd kha nang hoi nhap tfch cue vdi KTNN cac nudc tren the gidi Tang cudng nang luc cho Trung tam khoa hoc va boi dudng can bo, phan dau den giai doan 2006 - 2010 nang cap Trung tam khoa hoc va Boi duong can bo Hoc vien Kiem toan, vira thuc hien chuc nang nghien chu khoa hoc, vira thuc hien nhiem vu dao tao, boi duong can bo, cong chirc, KTV cho nganh KTNN Hoan thien cac quy che quan ly dao tao, boi dudng; phat trien doi ngu giang vien co huu va phuong phap danh gia chdt luong hoc vien; den 2005 xay dung hoan chinh chuong trinh dao tao, boi dudng theo cac trinh do, ngach bac cong chiic, KTV, den 2010 bien soan va phat hanh dong bo he thong giao trinh, tai lieu giang day 94 2.2.3.4 Tang cudng ca sd vat chat, trang thiet bi hien dai phuc vu hoat dong kiem toan Tang cudng dau tu dung miic cho hoat dong kiem toan, ve so luong KTV, vd co so vat chat ky thuat nhtim dam bao duoc tinh doc lap, khach quan hoat dong kiem toan Tfnh doc lap, khach quan la mot yeu to co tinh nguyen ttic hoat dong cua kiem toan Tinh doc lap khach quan khong chi dupe dam bao bang cac yeu 16 nhu dia vi phap ly, dieu kien thuc thi cac bien phap nghiep vu, kinh phi hoat dong, ma mot dieu kien quan la phai co nhung quy dinh phap luat vd viec tuyen dung, ve chuan muc dao due nghe nghiep, dieu kien lam viec, che dai ngo doi vdi KTV Trong hoat dong cua kiem toan doi hoi phai co du dieu kien vat chat de thuc thi nhiem vu, tranh su le thuoc, nhd va don vi dupe kiem toan Hien dai hoa CNTT, su dung cong cu tin hoc de xay dung cac chuong trinh phdn mPm ap dung hoat dong kiem toan Day cung la nhung dieu kien rat can thiet de hd tro cho KTV tiet kiem dupc thdi gian va nang cao chat luong va hieu qua cua hoat dong kiem toan Doi vdi KTNN, chien lupc phat trien cong nghe thong tin (CNTT): Den nam 2005 co ban xay dung xong tang CNTT va trien khai tin hoc hoa cac hoat dong quan ly hanh chfnh nha nudc cua KTNN, budc dau u*ng dung tin hoc nghiep vu kiem toan: 100% cac don vi cd mang LAN dupc ket noi vdi Trung tarn tfch hop du lieu cua KTNN; xay dung xong cac co so du lieu dien tu quan trong, cac phan mPm ting dung phuc vu cong tac quan ly, dieu hanh; 100% cac can bo quan ly, 60% KTV co may vi tinh de ban va 100% to kiem toan dupc trang bi may tfnh xach tay; 100% KTV va chuyen vien su dung thao tin hoc van phong, 50% cong chiic biet su dung va khai thac Internet Giai doan 2006 - 2010: Hoan thien va nang cap he thong thong tin dien tu, cung co va nang cap mang dien rong (WAN), xay dung va ket noi cac mang LAN tai cac don vi mdi lap; xay dung xong va 95 dua vao sir dung rong rai cac co so dSn lieu dien tur, cac phan mem tro giup nghiep vu kiem’toan va cac dich vu cong cua KTNN; 100% KTV va can bo quan ly co » may tfnh de su dung vao cong tac chuyen mon va biet sir dung mang, Internet, if f 10% KTV co kha nang bo sung va phat trien cac phan m6m ung dung hoat dong kiem toan 96 KET LUAN Cong cuoc doi mdi toan dien cua dat nudc, dang dat rat nhieu van de cd lien quan tdi hoat dong kiem toan ma viec xu ly nd cd anh hudng to ldn khong chi ddi vdi ban than cac doanh nghiep, cac to chdc kinh te, ma anh hudng den tien trinh doi mdi sang co che thi trudng Kinh nghiem thuc tien nhung nam qua d nudc ta, nhat la nhung nam gdn day, cung nhu kinh nghiem quoc te, dac biet la kinh nghiem d cac nudc cd nen kinh te thi trudng phat trien, va cac nudc vung Dong Nam a da cho thay rdng hoat dong kiem toan cang cd vi tri, vai trd quan ddi vdi nen kinh te - xa hoi Tuy vay, qua trinh thuc hien doi mdi co che quan ly, viec nhan there va su dung mot each tu giac cd hieu qua cac cong cu tai chfnh ke toan va kiem toan dang trd mot van de thdi su cd tfnh quan cap bach Song viec nhan thuc dung dan va ly giai mot each khoa hoc cac van de ly luan va thuc tien cua viec su dung cong cu kiem toan nen kinh te da phan, cd sir quan ly cua Nha nudc la mot van de rat phut tap Chfnh v'l vay de tai “Tang cudng hoat dong kiem toan nen kinh te thi trudng dinh hudng XHCN o Viet Nam” dupc dat nghien cdu de dap ung yeu cau ca ve ly luan va thuc tien De tai da dat dupc nhung ket qua chu yeu sau: Tong hpp mot each cd he thong nhung van de ly luan ve kiem toan, tren co luan co ban da tao dupc co so khoa hoc cho viec nghien cun de tai Tren co so ly luan, de tai da phan tfch, danh gia toan dien vai trd cua kiem toan nen kinh te' thi trudng dinh hudng XHCN; dong thdi, de tai cung nghien curu vai tro kiem toan cua mot sd' nudc tran the gidi de cd the van dung dupc vao Viet Nam 97 Nghien ctru qua trinh hinh va phat trien hoat dong kiem toan d Viet Nam, tren co so phan tfch thuc trang, xac dinh nhung uu diem, han che va tim I nhung nguyen nhan han che den hieu luc va hieu qua cua hoat dong kiem toan Viet Nam hien nay: Nhung ket qua nghien cuu ly luan va thuc trang cung vdi nhung tien de va quan diem dinh hudng ve phat trien kiem toan d Viet Nam la co so de de tai de xuat cac giai^phap nham tang cudng hieu luc va hieu qua cua hoat dong kiem toan d Viet Nam nhung nam tdi, bao gom: ❖ Giai phap hoan thien moi trudng phap luat ve kiem toan; Giai phap tang cudng hoat dong kiem toan phu hop vdi kinh te thi trudng d Viet Nam; Xay dung to chuc, ngu can bo, KTV virng manh; ♦5 Tang cudng co so vat chat, trang thiet bi phuc vu cho kiem toan Nhung giai phap tren vira co tfnh nguyen tac dinh hudng, vita dam bao tfnh cu the da tao su dong bo va dam bao tfnh kha thi thuc hien cac giai phap Tuy nhien, day la mot van de rat phu’c tap, lien quan den ba loai hinh: KTNN; Kiem toan doc lap va Kiem toan noi bo, lai duqc tien hanh dieu kien hoat dong cua he thdng kiem toan d Viet Nam mdi me, chua due rut duqc nhidu kinh nghiem VI vay, de tai khdng tranh khoi nhung han che Su danh gia cua Hoi dong khoa hoc va cac dong nghiep se giup tac gia tiep thu de hoan thien de tai./ 98 DANH MUC TAI LIEU THAM KHAO Ban chap hanh Trung uung khoa VIII (1997), Van kien Hoi nghi lan thu ba, NXB Chfnh tri Quoc gia, Ha Noi Bo tai chfnh (2003), 75 nam doi mdi he thong ke toan, kiem toan Viet Nam, Ha noi Bo tai chfnh (2001), Bao cao tong ket 10 nam phat trien kiem toan doc lap Viet Nam, Ha noi Dir an GTZ (1998), Nhitng co sd cua cong tac kiem tra tai chinh Nha node, kiem toan nha nude, Ha noi Dai hoc kinh te TP Ho chf Minh (2001), Cam nang nghiep vu kiem toan, NXB Thong ke, Ha noi EURO - TAPVIET Du an ke toan kiem toan (2000), He thong chuan mite ke toan qudc te, nha xuat ban tai chfnh, Ha noi EURO - TAPVIET Du an ke toan kiem toan (2000), He thong chuan mute kiem toan quoc te, nha xuat ban tai chfnh, Ha noi Hoang ngoc Hai (2003), Quy trinh kiem toan ngan sach dia phuong, md sd 5.02.11, Kiem toan nha nudc, Ha noi Hien phap nudc cong hoa xa hoi chu nghia Viet nam, 1992 10 Hoi ddng trung uong chi dao bien soan giao trinh quoc gia cac bo mon khoa hoc Mac - Le Nin, tu tudng Ho Chf Minh (1999), Giao trinh Kinh tehoc chinh tri Mac - Lenin, Nha xuat ban chfnh tri quoc gia, Ha noi 11 Hoi ddng trung uong chi dao bien soan giao trinh quoc gia cac bo mon khoa hoc Mac - Le Nin, tu tudng Ho Chf Minh (1999), Giao trinh triet hoc Mac - Lenin, Nha xuat ban chfnh tri quoc gia, Ha noi 12 GS -TS Vuong Dinh Hue; TS Doan Xuan Tien (2003), Ly thuyet Kiem toan, Dai hoc tai chfnh ke toan, Ha Noi 99 13 Phan Van Khai, (1996) “Tang cudng cong tac KTNN gop phan thiet lap ky cuong quan ly nen Tai chinh quoc gia”, Tap chi Kiem toan, (so 1), tr 4-6 cua KTNN Cong hda Lien bang Dice, Nha xuat ban thdng ke, Ha noi 15 Kiem toan nha nudc (2000), Cam nang KTNN, Nha xuat ban chinh tri ♦ quoc gia, Ha Noi 16 Kiem toan nha nudc Viet Nam - Du an GTZ (2004), Dia vi phap ly cua > Kiem toan nha nudc nha nudc phap quyen XHCN a Viet Nam, Kiem toan nha nudc, Ha noi 17 Nghi dinh 93/2003/ND-CP 13/8/2003 cua Chinh phu 18 PTS Bui Hai Ninh (1998), Ca sd ly luan vd thuc tidn de thiet lap he thdng kiem toan noi bo cac ccc quan hanh chinh su nghiep vd to chuc kinh te nha nude, De tai nghien cun khoa hoc cap bo, Kiem toan nha nudc, Ha noi 19 Phap lenh ke toan thdng ke - 1998 20 GS-TS NguySn Quang Quynh (2003), Ly thuyet kiem toan, NXB Tai chinh, Ha Noi 21 Ha Ngoc Son, PGS,TS NGuydn Dinh Huu, TS Mai Vinh (2003), Vai tro ciia KTNN cong choc cai each nen hanh chinh nha nudc, Nha xuat ban chinh tri quoc gia, Ha Noi 22 V.I.Lenin (1998), Ban ve kiem ke, kiem soat, Nha xuat ban chinh tri quoc gia, Ha noi 23 Dd anh Tuyet, Ts Ngo Thu Thuy (2003), He thdng van ban phap luat ve kiem toan, nha xuat ban tai chinh, Ha noi 24 Aevin.ARen, Jame K.Loebbecka (1995), Kiem toan, NXB Thdng ke, Ha Noi 100 PHU LUC TINH HINH KIEM TOAN NHA NUdC TAI CAC DIA PHUONG TlTNAM 1999-2003 < TT Tinh (TP) 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Ha noi Hal phong TP, Ho Chi Minh Da NSng Ba Ria - Vung Tau Bac giang Phu Tho Binh Phudc Thai Nguyen Bac Can Cao Bang Lang Son Tuyen Quang Ha Giang Yen bal Lao Cai Hoa Binh Son la Lai Chau Lam Dong Gia Lai Dak Lak Kontum Quang Ninh Ha Tay Nam Dinh Ha Nam Hal Dong Hng Yen Thai Binh Long An Nam 1999 * X Nam 2000 Nam 2001 Nam 2002 X X X X Nam 2003 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X 101 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 52 52 53 54 55 56 57 58 59 60 61 Tien Giang Ben Tre Dong Thap Vinh Lopg An Glarig Kien Giang Can Tho Ca Mau Bac Lieu * Tra Vinh Soc Trang Bhc Ninh Vinh Phuc Ninh Binh Thanh Hoa Nghe An Ha Tinh Quang Binh Quang tri Thira thien Hue Binh Thuan Dong Nai Binh Duong Tay Ninh Quang Nam Binh dinh Khanh Hoa Quang Ngal Phu Yen Ninh thuan Tong cong X X X X X X X X X X X X X X X X X X X X X X X X X X X X X x • X X X X X X 16 12 12 22 17 102 PHU LUC SO DAtyH SACH CAC CONG TY KIEM TOAN DANG HOAT DONG TAI /*.Z /\Z /» V /V V VIET NAM QEN 30/11/2001 - XEP THEO THUTUNGAY THANH LAP (Chi tiet so lu'png CBCNV va Kiem toan vien) TT Ten cong ty 13/5/1991 TOng so nhan vien 304 13/5/1991 64 220 03/9/1992 19 03/11/1992 23 167 29/4/1994 14/5/1994 29 26 95 132 17/5/1994 13/02/1995 27 50 177 203 13/02/1995 13/02/1995 17 14 159 25 14/3/1995 17 100 17/03/1995 02/8/1995 28/6/1996 17 107 12 27/6/1997 12 08/3/1998 09/01/1999 26/01/1999 50 % 10 11 12 13 14 15 16 17 18 ♦ Cong ty Kiem toan Viet Nam (VACO) Cong ty Dich vu Tu van Tai chinh Ke toan va Kiem toan(AASC) Cong ty THNN Tu van va Kiem toan Hoang Gia(SCCT) Cong ty TNHH Tu van Quan ly, Tai chinh, Ke toan, Kiem toan Ernst & Young Viet Nam(E&Y) Cong ty Kiem toan va Dich vu tin hoc (AISC) Cong ty TNHH Price Waterhouser Coopers Viet Nam (PWC) Cong ty TNHH KPMG Viet Nam(KPMG) Cong ty Kiem toan va Tu van Tai chinh Ke toan Sai Gon(AFC) Cong ty Kiem toan va Tu van(A&C) Cong ty Kiem toan va Ke toan(AAC) Cong ty Cong ty TNHH Pricewaterhourse Cooper - AISC(PwC - AISC) Cong ty TNHH Dich vu Ke toan va Kiem toan Ha Long(HACO) Cong ty TNHH Adersen Viet Nam(A.A) Cong ty TNHH Dich vu Kiem toan va TCKT Thuy Chung Cong ty TNHH Kiem toan va Tu van ke toan BHP(BHP) Cong ty TNHH Kiem toan Sai Gon (SAC) Cong ty Kiem toan va Dich vu tu van TCKT Dong Nai CTY TNHH Kiem toan va ke toan Ha Noi (CPA Ha Noi) rri a' Tong so KTV co cc 79 Ngay lap 103 CTY TNHH Grant Thornton Viet Nam( G.T) 20/9/2000 57 CTY TNHH Loan Le ( Loan Le) 16/5/2000 17/5/2000 10 16 09/6/2000 22 08/12/2000 19/02/2001 52 12/4/2001 15 26 CTY Ke toan , Kiem toan va Tir van Viet Nam ( AACC) CTY TNHH dich vu Kiem toan va Tu van Ke toan Bac Dau ( PACO ) CTY TNHH Kiem toan Quoc te a Chau ( Al A) 16/4/2001 12 27 CTY TNHH Quan tri Tien Phong ( P ) 12/6/2001 28 CTY TNHH Kiem toan DTL ( DTL ) 09/7/2001 12 29 CTY TNHH Kiem toan va Tu van An Viet ( An viet) CT TNHH Kiem toan va Tu van TCKT Hong Diic ( HD) CT TNHH va Kiem toan va Tin hoc Sai Gon ( THSG) CT TNHH va Kiem toan va Tu van ( ACC ) 07/8/2001 22/8/2001 40 22/8/2001 24/8/2001 13 CT Co phan Ke' toan, Kiem toan Viet Nam ( VAA) CT TNHH Kiem toan Quoc te Viet Nam ( VIA ) 05/10/2001 12 09/10/2001 19 20 21 22 23 24 25 30 31 32 33 34 CTY TNHH Kiem toan AS ( AS) CTY TNHH Kiem toan va Tir van Tai chinh Ke toan HP ( HP) CTY TNHH Kiem toan M&H ( M&H )