BQ GIAO Dl)C v A DAO T~O

TRUONG D~I HQC KINH TE THANH PHO HO CHi MINH

~

'

DE TAl
NGHIEN cuu KHOA HOC CAP TRUONG
MS: CS2007-14

GlAl PHAP NANG CAO KlEM SOAT CHAT
I

'

A

'

..c

,

-

LlfaNG
Ttl BEN NGOAl DOl Val HOAT
DONG
•

•
•
KlEM TOAN DOC
LAP
•
•

?

,...

~

'

CHU NHieM DE TAl:

~

,...

TS TRAN THJ GIANG TAN

TPHCM - 2008


-------------------------.

BO GIAO DVC v A DAO T~O


TRUONG D~I HOC KINH TE THANH PHO HO CHI MINH

~

'

DE TAl
NGHIEN CUU KHOA HOC CAP TRUONG
MS: CS2007-14

GlAI PHAP NANG CAO KIEM SOAT CHAT Llf(ING Til
1

1

I

BEN NGOAI IJOI val HOAT DONG KIEM TOAN DOC LAP
•

cHu NHieM

DE TAI:

Thanh vien:

•

•


•

Ts TRAN THJ GIANG TAN
ThS Trftn thi Kim Cuong

TPHCM - 2008


MlJC LlJC
Dr: sac~ thu~t ngu
L' · n6i dau

cboNG 1: TONG QUAN

v.E

KIEM soAT cHAT LVQNG TU BEN

3

N?OAI DOl VOl HOAT DQNG KIEM TOAN D()C LAP
1.1. Ch~t lm;mg va ki8m soat ch~t lm;mg hoc;tt d()ng ki8m toan tir ben ngoai

ni~m ch~t luQTig va ch~t luQTig hoc;tt d()ng kiSm toan

i

1. .1 Khai

3


1.1.2 Khai ni~m vS ki8m soat ch~t luQTig tir ben ngoai dbi v&i hoc;tt d()ng ki8m
to'

l.r

nghi~m v~ Ki~m

3

ho~t

4

d¢ng

6

1.¥.1 Lich sir hinh thanh va phat tri8n kiSm soat ch~t luQTig tir ben ngoai tc;ti

6

Kinh

soat chAt lm;mg tir ben ngoai dbi vO:i

kifm toan cua Hoa ky

HbaKy


1.~.2. Cac tf> chuc lien quan d~n

kiSm soat hoc;tt d()ng kiSm toan tir ben ngoai

7

tc;tf HoaKy

1.~.

Kinh

nghi~m vS KiSm soat ch~t luQTig tir ben ngoai dbi vcri

ki~m to3n ella Phap
1.~ .1.

Lich sir hinh thanh va phat triSn cua kiSm soat

ch~t

hoc;tt d()ng

17

luQTig hoc;tt d()ng

17

ki~m toan tir ben ngoai cua Phap


1.~.2. Cac quy dinh lien quan ki8m soat ch~t luQTig

18

1.~.3. Cac ca quan co lien quan trong kiSm soat ch~t luQTig

21

1.13.4. Ky kiSm soat

22

rs

1

Quy Trinh K~8m soat ,

1r-6. N()i dung kiem soat chat luQTig

23
26


!.t.7. QuyGn h;m va nghia Vll cu. dan vi dugc kiclm soat

26

1.~ . Bai hoc kinh nghiem


28

C~uang 2: THl)'C T~NG KIEM SOAT CHAT LlfQNG n)' BEN NGOAI

30

I

.

.

D~I v 6I HO~T BONG KIEM TOAN DOC LAP T~~ vn;:T NAM

2. ~. B~c di~m cua ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t Nam

30

I

30

2.11.1. Cac quy dinh phap ly
I

2.11.2. s6 luQTig va quy mo cac cong ty ki~m toan

31


2.:1.3. D~i ngii kiclm toan vi~n himh nghc\

32

2h .4. Tinh hinh ho~t d(>ng cua cac cong ty ki~m toan

34

I

2jl.5. K~t qua ho~t d(>ng cua cac cong ty ki~m toan
I

•

35

,

2 1.6 H9i Kiem toan vien hanh nghe Vi~t Nam

37

1

2!2. Cac quy dinh

hi~n hanh lien quan ki~m soat ch~t luQTig tir ben ngoai

d6i


37

vbi boat dong ki~m toan toan doc lap tai VietNam.
I

.

.

.

.

.

.

2f2.1 Nghi dinh 105/2004/NB-CP ngay 30 thang 3 nam 2004

37

2i.2.2.Thong tu s6 64/2004/TT-BTC ngay 29 thang 6 nam 2004

38

I

21.2.3 Quy~t dinh 47/2005/QB-BTC ngay 14/7/2005 cua B9 Tai chinh v~ vi~c


38

"bhuy~n giao cho H(>i ngh~ nghi~p thvc hi~n m(>t s6 n(>i dung cong vi~c quan

It hanh ngh~ k~ toan, ki~m toan"
I

~.2.4 Quy ch~ ki~m soat ch~t luQTig dich V\1 k~ toan, ki~m toan
I

,

,

,

39
,

1-2.5 Quyet dinh so 89/2007/QB-BTC ngay 24/10/2007 ve quy che Iva chQn
1oanh nghi~p ki~m toan duqc ch~p thu~ ki~m toan cho t6 chuc phat hanh, t6
9huc d~i chfulg va t6 chuc kinh doanh chfrng khoan

43


2.~. Thvc tn;mg ki~m soat ch~t luQTig tir ben ngoai d6i vm ho~t d9ng ki~m toan

44


d9} l~p t~i VN

2.4. Danh g~il chung vb th\Ic ~g ki&n soit chAt lu<;mg

51

2A.l.Vu diem

51

2J2 Tfin tai

52

I

•

Cijuong 3: GIAI PHAP NANG CAO KIEM SOAT CHAT LVQNG HOAT

58

D~NG KIEM TOAN TAl VIJ;T NAM.

3.f. Phuong hu6ng hoan thi~n kiSm soat ch~t luong ho~t d9ng kiSm toan cho

58

v~~tNam


3. [ .1 B9 Tai chinh vful ti~p tl)c gifr chuc nang chu d~o trong vi~c ban hanh cac

59

cliuk mvc ki~m toan, ki~m soat ch~t tuQTig ct6i vm. ho~t ct9ng ki~m toan ct{lc

bift lA kiem soit chAt lu"",g cho cOng ty d,U chllng ..
3.11.2. X"ay d~ng L~t Kiem to~ Doc L~p
3.11.3 Nen tach

b~ch vi~c ki~m soat ch~t luQTig cho cong ty d~i chung va cong

60
61

, kh6ng ph!ti lA d(li chllng
3 1.4. Ki~n toan tb chuc ngh~ nghi~p v~ k~ toan va ki~m toan

61

3.1.5. HQC t~p kinh nghi~m qu6c t~ va v~ dl,mg cho phu hqp vm d{lc thu phat

62

~~n cua ho~t d9ng ki~m toan d9c l~p 6 Vi~t Nam
3I1.6 ..N9i dung cua cac quy dinh ki~m soat phai kha thi

62

3 ~2. Giai phap nang cao


62

ki~m soat ch~t luQTig ho~t d9ng ki~m toan

I

3f2.1. Hoan thi~n h~ th6ng chufut mvc ki~m toan

63

31.2.2. Hoan thi~n quy ch~ ki~m soat ch~t luQTig ho~t d9ng kie~ toan

66

I

31.2.3. Khong nen h~ tieu chuk kiSm toan cho cac cong ty d~i chung

73

1-2.4. ~~n toim tb chirc ngh.l nghi~p ~ toim, ki8m toim

75

l2.5. Bo sung quy dinh tinh phi

76

I


I


3. . Xay d\ffig cac hu6ng dfut chi ti€t cho vi~c ki~m tra
3.

Xac l~p cac bi~n phap ky lu~t d6i v6i KTV hay cong ty ki~m toan vi

78
78

79

T i li~u tham kha.o


DANH SACH THU! T NGU

-I

AI CPA: H()i

ki~m tmin vien cong chung Hoa ky - American Institute of Certified

: Public Accountants
- 1 CPCAF PRP: Chuang trinh ki~m tra cheo cua Trung tfun Chuang trinh Ki~m tra cheo
cac cong ty ki~m toan cho cac cong ty d~i chung (Centre for Public Company Audit
firm Peer Review Program )
- AI CPA PRP: Chuang trinh ki~m tra cheo cua Hi~p h9i k~ toan vien cong chirng Hoa

Ky
-

SASs: chudn mgc ki~m toan Hoa Ky

-

SEC :

-1

Peer Review: ki~m tra cheo

I
-

SOX:

Uy ban chung kh6an : Securities and Exchange Commission Practice Section

lu~t

Sarbanes-Oxley

1

_I PCAOB: Uy ban giam sat ho~t d()ng ki~m toan cho cac cong ty d~i chling (Public
I

I


Company Accounting Oversight Board

I

-1 CNCC: Lien doan Qu6c gia cac Chuyen vien k~ toan Phap. Compagnie Nationale des
Commissaires aux Comptes
I

l H3C: H9i dbng ki~m toan dp cao (Haut conseil du commissaire aux comptes).


LOINOIDAU
1. Tinh cip thi~t cua d~ tai

IKi~m toan d(>c l~p l<l m(>t ho~t d(>ng khong th~ thi~u duqc trong qua trinh v~ hanh cua n~n
'kinh tS thi truemg nhfun nang cao chclt luqng thong tin, giup ngm'>'i sir d\ffig ra quySt djnh
lthich hqp. M(>t n~n kinh t~ phat tri~n lanh m~ vm cac kenh cung cclp vf>n tir thi truemg
.chtrng khoan va ngan hang doi hoi phai duqc cung cclp cac dich

Vl,l

ki~m toan c6 chclt

lluqng cao.
Trong nhiing nam gfut day, tren th~ gim da xay ra S\f pha san cua nhi~u t~p doan 16n trong
d6 16i cua cac cong ty ki~m toan dua dSn S\f mcit long tin cua cong chung vao ngh~ nghi~p
ki~m toan. Chinh vi v~y, dAu thS ky 21, cac qubc gia tren thS gim da ap d\mg nhi~u bi~n

phap nhfun nang cao chclt luqng ho~t d(>ng ki~m toan trong d6 tang cuemg ki~m soat chclt

.luqng tir ben ngoai la m(>t trong nhiing bi~n phap quan trQng nhcit.

•

I

T~i VN, thi truemg chtrng khoan da hinh thanh va phat tri~n m~nh trong nhiing nam gfut
day. D~ 6n djnh thi truemg chtrng khoan, m(>t trong nhiing bi~n phap khong th~ thiSu la

•

thong tin cung ccip phai trung thvc. Muf>n v~y, djch V\1 ki~m toan phai dam bao chclt luqng .
'I

N6i each khac, chclt luqng cua djch V\1 ki~m toan la m6i quan tam cua cac d6i tuqng sir

d\ffig thong tin tren bao cao tai chinh. vein d~ d~t ra la ki~m soat chclt luqng ho~t d(>ng
ki~m toan nhu thS nao d~ dam bao ki~m toan vien d(>c l~p va Cong ty ki~m toan thvc hi~n
I

cac chinh sach va thu tl,lc
cong ty ki~m toan va df>i

I

ki~m soat chclt luqng d6i vm toan b(> ho~t d(>ng ki~m toa.n cua

Vffi

tUng CUQC ki~m toan.


Nh~ thuc tAm quan trQng cua ki~m soat chclt luqng tir ben ngoai d6i v&i ho~t d(>ng ki~m
B9 Tai chinh da t6 chuc cac CUQC ki~m tra d6i vm cong ty ki~m toan.
Vao ngay 15 thang 5 nam 2007, B9 Tai chinh da ban hanh quySt dinh 32/2007/QD-BTC v~
toan, tir nam 1998,

I

Quy chS ki~m soat chclt luqng. Quy chS nay du c6 nhiing uu di~m dang k~, tuy nhien vk
I

con nhiing bclt c~p lam cho vi~c ki~m soat chclt luqng khong phat huy tac d\ffig dAy du.
V61 nhiing ly do neu tren, d~ tai "Giai phap nang cao ki~m soat chclt luqng tu ben ngoai

'

d6i vm ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t nam" la vein d~ mang tinh thai sv, nh~m g6p

1


phfui hoan thi~n va phat triSn cac dich

V\l

kiSm toan trong ti~n trinh h<)i nh?p vao khu

Vl,l'C

va qu6c t~ cua Vi~t nam.


2.

;;

Ml}C

dich va ph~m vi nghien Ctfu ciia d~ tai
Mvc dich cua d~ tai nhfun giai quy6t nhfmg vful d~ sau:
a. Khao sat va due k~t kinh nghi~m cac qu6c gia tren th6 gi6i trong xay dl,l'flg cac

I

quy ch~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i

ho~t d<)ng kiSm toan d<)c l?p.

b. Khao sat thvc tr~g v~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i ho~t d<)ng
I

kiSm toan d<)c l?p t~i VN.
c. D~ ra cac giai phap mang tinh dinh huang cho vi~c thi~t l?p cac quy dinh kiSm
soat chAt luQ'llg ruben ngoai d6i v6i ho~t d<)ng kiSm toan d<)c l?p t~i VN.

I

~h~ vi nghien c(ru. chi t?p trung vao cac quy dinh v~ ki,Sm soat chAt luQ'llg tu be~

I


ngoai doi v~ ho~t d<)n'g kiem toan d<)c l?p t~~ VN. Nhu v?y' de, tai khong nghien c(ru ve
quy dinh kiem soat chat luQ'llg ru ben trong doi v6i ho~t d<)ng kiem toan d<)c l?p t~i VN.

13• N""QI d ung ue
_..,. t'.
a1
I

I

I

Ngoai phfui rna dftu,

k~t lu?n va cac phvlvc, n<)i dung d~ tai bao g6m ba chuang, dola:

Chuang 1 :TONG QUAN VE KlEM SOAT CHAT UJQNG Tu BEN NGOAl
D6l VOl HOAT DONG KlEM TOAN DOC LAP.
Chuang 2 : TH1,fC TRANG

I

. ---· KlEM SOAT CHAT LVQNG TV BEN

NGOAl DOl VOl HOAT DONG KlEM TOAN DOC LAP
Chuang 3 : GlAl PHAP NANG CAO KIEM SOAT CHAT LVQNG

I

1


TV BEN

NGOAl DOl VOl HOAT DONG KIEM TOAN DOC LAP
V6i kha nang nghien c(ru, diSu ki~n va thai gian nghien c(ru co h~, nen tAt nhien
dS tru kh6 thS tranh kh6i nhfmg h~ ch~, nhung chting toi hy vQng rfutg dS tai se co nhfmg

I

I

dong gop nhAt dinh

v~ m<)t trong nhfmg vful dS ca ban dS gop phfui phat triSn ho~t d<)ng

kiSm toan t~i Vi~t Nam.

2


huong 1: TONG QUAN

v:E

KIEM

soAT

CHAT Llf<}NG TU BEN


KIEM TOAN DOC
NGOAI DOl VOI HOAT
0 DONG
0
0 LAP

Ch§t hrQ'ng va ki~m soat ch§t IU'Q'ng tir ben ngoai d6i v6i

11.1

ho~t dQng ki~m toan

1

110101 Khai ni'm chjt IU'Q'ng va chjt IU'Q'ng ho~t dc}ng ki~m toan
I

,

,

IChat lu911g la thu6c do gia tri cua san phfun, hang h6a dich V\1· Tuy thu()c g6c d() khac
1nhau, c6 the c6 nhiing dinh nghia khac nhau.
I

•

,

Theo tir dien Tieng Vi~t thi:


"Chdt lut;rng (CL) Ia m9t phqm tru triit h()c bi~u thi nhfmg thu9c tinh bim chdt cua S1! v(lt,
chi ro no [il cai gi, tfnh Jn ajnh tuarzg a6i CUG S7! v(lt a~ phan bi?t no vai CQC S7! v(lt khac.
CL Ia a~c tinh khach quan cua S7! v(lt. CL bi~u hi?n ra ben ngoai qua cdc thu9c tinh. No Ia
cai lien kit CQC thUQC tfnh CUG S7! v(lt lc;d [am mQt, gcin b6 vai S7! v(lt nhu mQt t6ng th~, bao
quat toan b9 S1! w;lt va khong tach khoi S1! v(lt. S7! v(lt trong khi win con Ia bim than no thi
khong th~ mdt CL cua n6. S7! thay a6i CL keo theo S1! thay a6i cua S1! v(lt vi din bim. CL
cua Sl! v(lt bao gi(J cilng gcin /iin vai tfnh quy afnh vi s6 [ut;rng cua no va khong th~ t6n tqi
ngoai tinh quy dinh dy. MJi S1! v(lt bao gi& ciing !a Sl! th6ng nhdt cua CL va s6 lut;rng"
Con chcit lu911g ho~t d()ng ki6m toan, theo chuful mvc ki6m toan qu6c t~ 220 - ki6m soat
chclt luQllg ki~m toan "chdt lut;rng hoqt a9ng ki~m toan !a muc a9 thoa man cua cdc a6i

tur,mg szi d7,mg kit qua ki~m toan vi tinh khach quan va a9 tin c(ly vao y kiin ki~m toan cua
ki~m toan vien, a6ng th&i thoa man rnong mu6n cua cdc a6i tut;rng GU(!C kiim todn vi

nhung y kiin dong gop cua ki~rn toan vien, nhdrn nang cao hi?u qua hoqt a9ng kinh doanh,
trong thm gian atnh truac vm gid phi h(Jp ly."
Nhu v~y, chclt luQllg ho~t d()ng ki~m toan c6 th~ duqc xem xet dum ba g6c d():
•

Muc d() ngum Slr d-vng thong tin th6a man d6i v6i tinh khach quan va d() tin c~y cua
k€t qua ki~m toan.

3


Muc d9 cua don vi duqc ki€m toan thea man v~

y ki~n dong g6p nh~m nang cao hi~u


qua ho~t d9ng kinh doanh.
Bao cao ki€m toan duqc l~p va phat hanh theo dung thCri gian da thea thu~n trong hgp
dbng ki€m toan va chi phi dich V\1 ki€m toan phu hgp v6i muc d9 ki€m toan.

:1.1.2 Khai

ni~m v~ ki~m

soat chat IU'Q'ng tiP ben ngoai dOi vai

ho~t

d(}ng

ki~m toan

1

I

,

,

,

,

1Kiern soat chat lm;mg la rn9t khau quan trQng trong quy trinh san xuat nham dam bao sfm
Iphfun san xufit phu hgp chfit luQ11g, tieu chufui quy dinh da duqc thi~t l?p. Ki€rn soat chfit

1
luQ11g la khau khong th€ thi€u trong rnQi nganh ngh~: san xufit, dich V\1, thuong m~i ...

Vi~c ki€rn soat c6 th€ duqc thl,Ic hi~n tir chinh tb chuc hay ben ngoai cua m9t tb chuc. Vi~c
ki8rn soat tir ben ngoai thubng duqc gQi la giam sat.
Theo tir di€n ti€ng Vi~t, ki€rn soat chfit luQ'llg hay giam sat chfit luQ'llg (GSCL):
"La vi?c theo doi, kiJm tra va xac nh~n lien tl,lC tinh trr;mg cua san phtlm, djch Vl,l hay t6
chuc, va phiin tich h6 SO' di tin chdc rdng cac yeu cdu quy dtnh dang du()'c thoa man. Cdn
luu y m9t s6 diim sau: 1) GSCL c6 thi du()'C khach hang ho(lc nguiri &;zi di?n tiin himh di
tin chdc rdng cac yeu cdu trong h(Yp d6ng dang du()'C dap ung. 2) GSCL c6 thi bao g6m
vi?c quan Sat va diJu khiJn CaC himh d9ng dJ ngiin ngira Sf! hu hr;li ho(lc xu6ng c&p cua d6i
tu(!ng, theo th&i gian. 3) Tit "lien t1,1c" trong djnh nghia GSCL c6 thi c6 nghia luon luon
ho(lc thuirng xuyen.
I

Ki8rn toan la rn9t ngh~ nghi~p d~c bi~t, rna thl,Ic chfit la rn9t lQai dich V\1 dam bao do ki8m
toan vien cung cftp nh~ dua ra

y ki€n v~ cac thong tin duqc hinh thanh tren ca sa chuk

rnl,IC nhfit dinh Ml,lC dich cua dich V\1 nh~ nang cao tinh dang tin c?y cua thong tin nha
d6 cac d6i tuQ'llg c6 lien quan (nha d~u tu, ngan hang ... ) c6 th€ dua ra quy~t dinh d~u tu
d(mg d~n rnang l~i hi~u qua kinh t€ cao.

~~~~~~~~~~~~~~~~~
che. Vi~c ki€rn soat khong chi duqc thuc hi~n bcri cac cong ty ki8rn toan va rna con duqc
ti€n hanh bcri h9i ngh~ nghi~p ho~c cac ca quan chuc nang c6 lien quan.
4



Dfulg 6 g6c d(> doanh nghi~p ki~m to{m, ki~m soat ch~t luQTig ho~t d(>ng ki~m toan la qua
trinh ki~m toan vien dQC l?p va cong ty ki~m toan th\l'C hi~n cac chinh sach Va thu tl,IC ki~m
soat ch~t luQTig d6i vm toan b(> ho~t d(>ng ki~m toan cua cong ty ki~m toan va d6i v6i tling
cu(>c ki~m toan. Ki~m soat ch~t luQTig ho~t d(>ng ki~m toan khong chi nh~m nang cao ch~t
luQTig dich Vl,l rna COn la ffiQt bi~n phap hiiu hi~u d€ XU ly cac rui

fO

phat sinh tir Vi~c tranh

ch~p trach nhi~m ngh~ nghi~p.

Dfulg tren goc d9 xa h(>i, do kSt qua ki~m toan la ccr sa d€ nguai su dl,lng ra cac quySt dinh
co lien quan vi v?y, d~ dam bao ch~t luQTig ho~t d(>ng ki~m toan, vi~c ki€m soat nay khong
th~ chi dUQ"C th\fC hi~n bm cong ty ki~m toan rna COn dugc th\l'C hi~n bcri CaC tac nhan ben

ngoai.
Tuy thu(>c vao tirng qu6c gia rna vi~c ki~m soat nay c6 th~ do cac t6 chuc khac nhau th\l'C

hi~n. Cac ccr quan chiu trach nhi~m lien quan c6 th~ la H(>i ngh~ nghi~p, Uy ban qu6c gia
v~ ki€m toan hay ccr quan chuc nang cua Nha nu&c. Vi~c ki~m soat tir ben ngoai khong chi

nh~ phl,IC

Vl,l

cho ngum th(r ba rna con cho ca cong ty ki€m toan, giup cong ty ki€m toan

hoan thi~n quy trinh ki~m toan, h~ chS nli ro trong qua trinh th\fc hi~n ki€m toan .
•


Nhu v?y, ki~m so at ch~t luQTig tir ben ngoai c6 th~ dugc dinh nghla la:

"Vi?c kidm tra va aimh gia vi?c th1!C hi?n djch v~ cita m(Jt nguoi hanh nghJ va vi?c kidm
tra

VQ

aanh gia nay aU(/C th~fC hi?n boi m(Jt hf}i a6ng hay m(Jt uy ban bao gJm nhimg

ngum ho{lf af)ng trong cimg nganh ngh€ d6"
Vi~c ki~m soat ch~t luQTig tir ben ngoai nh~ ffil,lC dich:

•

Xem xet vi~c xay d\l'fig va th\l'C hi~n cac chinh sach va thu tl,IC ki€m soat ch~t luQTig
dich

Vl,l

cua cac cong ty ki~m toan d~ dam bao cac dich

Vl,l

Va cac CUQC ki~m toan d~u

dugc tiSn hanh phu hgp vm quy dinh cua phap lu?t va cac chufrn m\fc ngh~ nghi~p.
•

Danh gia tinh hinh tuan thu cac quy dinh va cac chufrn ffi\l'C ngh~ nghi~p trong vi~c

th1Jc hi~n dich V\1 ki€m toan.

•

Phat hi~n nhfrng t6n t~i, tim ra nguyen nhan va dua ra bi~n phap kh~c ph1,1c

5


~i~m tra cheo la cuoc kiem tra trong d6 mot cong ty kiem toan nay diroc kiem tra boi mot
Fong ty kiem toan khac. Do v~y, kiem tra vien dn tuan thu mot s6 nguyen t~c: bao mat,
roc l~p, trung thirc va khach quan, than trong dung mire.
IVi~c thuc hien va bao cao k€t qua cua cuoc kiern tra cheo doi hoi S1,1'
phan doan nghe
Inghi~p cua ngiroi thuc hien. Vi vay, ngiroi di kiem tra phai:

1- La thanh vien dang hoat dong cua AICPA, duoc dp gidy phep hanh nghe, lam viec trong
Imot cong ty dft dang ky vao chuang trinh kiem tra cheo cua AICPA hay CPCAF. Cong ty
I

rna ngiroi kiem tra nay lam viec phai nhan diroc bao cao kiem tra cheo dat tieu chuan trong

Ivong 3.5 nam tro lai.

1- C6 kien

thirc vS cac chuan m\Ic nghS nghi~p dang dugc ap d\mg bao g6m cac chufut m1,1'c

I


vS ki~m soat chdt lugng va chufut m1,1'cvS vi~c ki~m tra cheo. KiSn thilc nay co th~ c6 dugc

I

til vi~c hQc trong Ilk lam vi~c hay tham d\I nhiing kh6a hUdn luy~n ho~c

I -

ca hai.

C6 it nhdt 5 nam kinh nghi~m gdn nhdt trong vi~c th1,1'chi~n cac dich Vl,l kS toan ki~m

toano
I

I -

Hi~n dang hOliltdong er dp giam sat trong lInh V\ICkS toan ki~m toan nhu chu phdn him

I

hay truang phong (manager) hay nguCri c6 trach nhi~m tuang t\I er cong ty rna c6 dang ky

I

vao chuang trinh ki~m tra cheo cua AICPA hay CPCAF.

I

-


Hoan thanh khoa hudn luy~n vS ki~m tra cheo do HOi d6ng t6 chilc.

I."

,

,

NguCri kiem tra cheo cho cac hgp dong er cac nganh c6 rui ro cao thi ngoai kien thilc ve
I cac chuk m\Ic nghS nghi~p, phai co kiSn thilc C\l th~ va kinh nghi~m th1,1'C
tS vS nganh d6.
I

AICP A se quySt dinh xem li~u nh6m di ki~m tra cheo hay nguCri di ki~m tra c6 dAy du

I

kinh nghi~m d~ th\Ic hi~n mot cuoc ki~m tra C\lth~ hay khong.

I
I

Nhiing nguCri bi hliln cM hanh nghe theo quy dinh bCYilu~t phap hay ca quan qmin ly thi

"

khong dugc trer thanh nguCri di ki~m tra cheo cho dSn khi hSt thCrigian cua S1,1'
hlilllch€ nay.


16


BQ GIAO Dl)C v A DAO T~O

TRUONG D~I HQC KINH TE THANH PHO HO CHi MINH

~

'

DE TAl
NGHIEN cuu KHOA HOC CAP TRUONG
MS: CS2007-14

GlAl PHAP NANG CAO KlEM SOAT CHAT
I

'

A

'

..c

,

-


LlfaNG
Ttl BEN NGOAl DOl Val HOAT
DONG
•
•
•
KlEM TOAN DOC
LAP
•
•

?

,...

~

'

CHU NHieM DE TAl:

~

,...

TS TRAN THJ GIANG TAN

TPHCM - 2008



-------------------------.

BO GIAO DVC v A DAO T~O

TRUONG D~I HOC KINH TE THANH PHO HO CHI MINH

~

'

DE TAl
NGHIEN CUU KHOA HOC CAP TRUONG
MS: CS2007-14

GlAI PHAP NANG CAO KIEM SOAT CHAT Llf(ING Til
1

1

I

BEN NGOAI IJOI val HOAT DONG KIEM TOAN DOC LAP
•

cHu NHieM

DE TAI:

Thanh vien:


•

•

•

Ts TRAN THJ GIANG TAN
ThS Trftn thi Kim Cuong

TPHCM - 2008


MlJC LlJC
Dr: sac~ thu~t ngu
L' · n6i dau

cboNG 1: TONG QUAN

v.E

KIEM soAT cHAT LVQNG TU BEN

3

N?OAI DOl VOl HOAT DQNG KIEM TOAN D()C LAP
1.1. Ch~t lm;mg va ki8m soat ch~t lm;mg hoc;tt d()ng ki8m toan tir ben ngoai

ni~m ch~t luQTig va ch~t luQTig hoc;tt d()ng kiSm toan

i


1. .1 Khai

3

1.1.2 Khai ni~m vS ki8m soat ch~t luQTig tir ben ngoai dbi v&i hoc;tt d()ng ki8m
to'

l.r

nghi~m v~ Ki~m

3

ho~t

4

d¢ng

6

1.¥.1 Lich sir hinh thanh va phat tri8n kiSm soat ch~t luQTig tir ben ngoai tc;ti

6

Kinh

soat chAt lm;mg tir ben ngoai dbi vO:i


kifm toan cua Hoa ky

HbaKy

1.~.2. Cac tf> chuc lien quan d~n

kiSm soat hoc;tt d()ng kiSm toan tir ben ngoai

7

tc;tf HoaKy

1.~.

Kinh

nghi~m vS KiSm soat ch~t luQTig tir ben ngoai dbi vcri

ki~m to3n ella Phap
1.~ .1.

Lich sir hinh thanh va phat triSn cua kiSm soat

ch~t

hoc;tt d()ng

17

luQTig hoc;tt d()ng


17

ki~m toan tir ben ngoai cua Phap

1.~.2. Cac quy dinh lien quan ki8m soat ch~t luQTig

18

1.~.3. Cac ca quan co lien quan trong kiSm soat ch~t luQTig

21

1.13.4. Ky kiSm soat

22

rs

1

Quy Trinh K~8m soat ,

1r-6. N()i dung kiem soat chat luQTig

23
26


!.t.7. QuyGn h;m va nghia Vll cu. dan vi dugc kiclm soat


26

1.~ . Bai hoc kinh nghiem

28

C~uang 2: THl)'C T~NG KIEM SOAT CHAT LlfQNG n)' BEN NGOAI

30

I

.

.

D~I v 6I HO~T BONG KIEM TOAN DOC LAP T~~ vn;:T NAM

2. ~. B~c di~m cua ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t Nam

30

I

30

2.11.1. Cac quy dinh phap ly
I


2.11.2. s6 luQTig va quy mo cac cong ty ki~m toan

31

2.:1.3. D~i ngii kiclm toan vi~n himh nghc\

32

2h .4. Tinh hinh ho~t d(>ng cua cac cong ty ki~m toan

34

I

2jl.5. K~t qua ho~t d(>ng cua cac cong ty ki~m toan
I

•

35

,

2 1.6 H9i Kiem toan vien hanh nghe Vi~t Nam

37

1

2!2. Cac quy dinh


hi~n hanh lien quan ki~m soat ch~t luQTig tir ben ngoai

d6i

37

vbi boat dong ki~m toan toan doc lap tai VietNam.
I

.

.

.

.

.

.

2f2.1 Nghi dinh 105/2004/NB-CP ngay 30 thang 3 nam 2004

37

2i.2.2.Thong tu s6 64/2004/TT-BTC ngay 29 thang 6 nam 2004

38


I

21.2.3 Quy~t dinh 47/2005/QB-BTC ngay 14/7/2005 cua B9 Tai chinh v~ vi~c

38

"bhuy~n giao cho H(>i ngh~ nghi~p thvc hi~n m(>t s6 n(>i dung cong vi~c quan

It hanh ngh~ k~ toan, ki~m toan"
I

~.2.4 Quy ch~ ki~m soat ch~t luQTig dich V\1 k~ toan, ki~m toan
I

,

,

,

39
,

1-2.5 Quyet dinh so 89/2007/QB-BTC ngay 24/10/2007 ve quy che Iva chQn
1oanh nghi~p ki~m toan duqc ch~p thu~ ki~m toan cho t6 chuc phat hanh, t6
9huc d~i chfulg va t6 chuc kinh doanh chfrng khoan

43



2.~. Thvc tn;mg ki~m soat ch~t luQTig tir ben ngoai d6i vm ho~t d9ng ki~m toan

44

d9} l~p t~i VN

2.4. Danh g~il chung vb th\Ic ~g ki&n soit chAt lu<;mg

51

2A.l.Vu diem

51

2J2 Tfin tai

52

I

•

Cijuong 3: GIAI PHAP NANG CAO KIEM SOAT CHAT LVQNG HOAT

58

D~NG KIEM TOAN TAl VIJ;T NAM.

3.f. Phuong hu6ng hoan thi~n kiSm soat ch~t luong ho~t d9ng kiSm toan cho


58

v~~tNam

3. [ .1 B9 Tai chinh vful ti~p tl)c gifr chuc nang chu d~o trong vi~c ban hanh cac

59

cliuk mvc ki~m toan, ki~m soat ch~t tuQTig ct6i vm. ho~t ct9ng ki~m toan ct{lc

bift lA kiem soit chAt lu"",g cho cOng ty d,U chllng ..
3.11.2. X"ay d~ng L~t Kiem to~ Doc L~p
3.11.3 Nen tach

b~ch vi~c ki~m soat ch~t luQTig cho cong ty d~i chung va cong

60
61

, kh6ng ph!ti lA d(li chllng
3 1.4. Ki~n toan tb chuc ngh~ nghi~p v~ k~ toan va ki~m toan

61

3.1.5. HQC t~p kinh nghi~m qu6c t~ va v~ dl,mg cho phu hqp vm d{lc thu phat

62

~~n cua ho~t d9ng ki~m toan d9c l~p 6 Vi~t Nam
3I1.6 ..N9i dung cua cac quy dinh ki~m soat phai kha thi


62

3 ~2. Giai phap nang cao

62

ki~m soat ch~t luQTig ho~t d9ng ki~m toan

I

3f2.1. Hoan thi~n h~ th6ng chufut mvc ki~m toan

63

31.2.2. Hoan thi~n quy ch~ ki~m soat ch~t luQTig ho~t d9ng kie~ toan

66

I

31.2.3. Khong nen h~ tieu chuk kiSm toan cho cac cong ty d~i chung

73

1-2.4. ~~n toim tb chirc ngh.l nghi~p ~ toim, ki8m toim

75

l2.5. Bo sung quy dinh tinh phi


76

I

I


3. . Xay d\ffig cac hu6ng dfut chi ti€t cho vi~c ki~m tra
3.

Xac l~p cac bi~n phap ky lu~t d6i v6i KTV hay cong ty ki~m toan vi

78
78

79

T i li~u tham kha.o


DANH SACH THU! T NGU

-I

AI CPA: H()i

ki~m tmin vien cong chung Hoa ky - American Institute of Certified

: Public Accountants

- 1 CPCAF PRP: Chuang trinh ki~m tra cheo cua Trung tfun Chuang trinh Ki~m tra cheo
cac cong ty ki~m toan cho cac cong ty d~i chung (Centre for Public Company Audit
firm Peer Review Program )
- AI CPA PRP: Chuang trinh ki~m tra cheo cua Hi~p h9i k~ toan vien cong chirng Hoa
Ky
-

SASs: chudn mgc ki~m toan Hoa Ky

-

SEC :

-1

Peer Review: ki~m tra cheo

I
-

SOX:

Uy ban chung kh6an : Securities and Exchange Commission Practice Section

lu~t

Sarbanes-Oxley

1


_I PCAOB: Uy ban giam sat ho~t d()ng ki~m toan cho cac cong ty d~i chling (Public
I

I

Company Accounting Oversight Board

I

-1 CNCC: Lien doan Qu6c gia cac Chuyen vien k~ toan Phap. Compagnie Nationale des
Commissaires aux Comptes
I

l H3C: H9i dbng ki~m toan dp cao (Haut conseil du commissaire aux comptes).


LOINOIDAU
1. Tinh cip thi~t cua d~ tai

IKi~m toan d(>c l~p l<l m(>t ho~t d(>ng khong th~ thi~u duqc trong qua trinh v~ hanh cua n~n
'kinh tS thi truemg nhfun nang cao chclt luqng thong tin, giup ngm'>'i sir d\ffig ra quySt djnh
lthich hqp. M(>t n~n kinh t~ phat tri~n lanh m~ vm cac kenh cung cclp vf>n tir thi truemg
.chtrng khoan va ngan hang doi hoi phai duqc cung cclp cac dich

Vl,l

ki~m toan c6 chclt

lluqng cao.
Trong nhiing nam gfut day, tren th~ gim da xay ra S\f pha san cua nhi~u t~p doan 16n trong

d6 16i cua cac cong ty ki~m toan dua dSn S\f mcit long tin cua cong chung vao ngh~ nghi~p
ki~m toan. Chinh vi v~y, dAu thS ky 21, cac qubc gia tren thS gim da ap d\mg nhi~u bi~n

phap nhfun nang cao chclt luqng ho~t d(>ng ki~m toan trong d6 tang cuemg ki~m soat chclt
.luqng tir ben ngoai la m(>t trong nhiing bi~n phap quan trQng nhcit.

•

I

T~i VN, thi truemg chtrng khoan da hinh thanh va phat tri~n m~nh trong nhiing nam gfut
day. D~ 6n djnh thi truemg chtrng khoan, m(>t trong nhiing bi~n phap khong th~ thiSu la

•

thong tin cung ccip phai trung thvc. Muf>n v~y, djch V\1 ki~m toan phai dam bao chclt luqng .
'I

N6i each khac, chclt luqng cua djch V\1 ki~m toan la m6i quan tam cua cac d6i tuqng sir

d\ffig thong tin tren bao cao tai chinh. vein d~ d~t ra la ki~m soat chclt luqng ho~t d(>ng
ki~m toan nhu thS nao d~ dam bao ki~m toan vien d(>c l~p va Cong ty ki~m toan thvc hi~n
I

cac chinh sach va thu tl,lc
cong ty ki~m toan va df>i

I

ki~m soat chclt luqng d6i vm toan b(> ho~t d(>ng ki~m toa.n cua


Vffi

tUng CUQC ki~m toan.

Nh~ thuc tAm quan trQng cua ki~m soat chclt luqng tir ben ngoai d6i v&i ho~t d(>ng ki~m
B9 Tai chinh da t6 chuc cac CUQC ki~m tra d6i vm cong ty ki~m toan.
Vao ngay 15 thang 5 nam 2007, B9 Tai chinh da ban hanh quySt dinh 32/2007/QD-BTC v~
toan, tir nam 1998,

I

Quy chS ki~m soat chclt luqng. Quy chS nay du c6 nhiing uu di~m dang k~, tuy nhien vk
I

con nhiing bclt c~p lam cho vi~c ki~m soat chclt luqng khong phat huy tac d\ffig dAy du.
V61 nhiing ly do neu tren, d~ tai "Giai phap nang cao ki~m soat chclt luqng tu ben ngoai

'

d6i vm ho~t d(>ng ki~m toan d(>c l~p t~i Vi~t nam" la vein d~ mang tinh thai sv, nh~m g6p

1


phfui hoan thi~n va phat triSn cac dich

V\l

kiSm toan trong ti~n trinh h<)i nh?p vao khu


Vl,l'C

va qu6c t~ cua Vi~t nam.

2.

;;

Ml}C

dich va ph~m vi nghien Ctfu ciia d~ tai
Mvc dich cua d~ tai nhfun giai quy6t nhfmg vful d~ sau:
a. Khao sat va due k~t kinh nghi~m cac qu6c gia tren th6 gi6i trong xay dl,l'flg cac

I

quy ch~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i

ho~t d<)ng kiSm toan d<)c l?p.

b. Khao sat thvc tr~g v~ kiSm soat chAt luQ'llg tu ben ngoai d6i v6i ho~t d<)ng
I

kiSm toan d<)c l?p t~i VN.
c. D~ ra cac giai phap mang tinh dinh huang cho vi~c thi~t l?p cac quy dinh kiSm
soat chAt luQ'llg ruben ngoai d6i v6i ho~t d<)ng kiSm toan d<)c l?p t~i VN.

I


~h~ vi nghien c(ru. chi t?p trung vao cac quy dinh v~ ki,Sm soat chAt luQ'llg tu be~

I

ngoai doi v~ ho~t d<)n'g kiem toan d<)c l?p t~~ VN. Nhu v?y' de, tai khong nghien c(ru ve
quy dinh kiem soat chat luQ'llg ru ben trong doi v6i ho~t d<)ng kiem toan d<)c l?p t~i VN.

13• N""QI d ung ue
_..,. t'.
a1
I

I

I

Ngoai phfui rna dftu,

k~t lu?n va cac phvlvc, n<)i dung d~ tai bao g6m ba chuang, dola:

Chuang 1 :TONG QUAN VE KlEM SOAT CHAT UJQNG Tu BEN NGOAl
D6l VOl HOAT DONG KlEM TOAN DOC LAP.
Chuang 2 : TH1,fC TRANG

I

. ---· KlEM SOAT CHAT LVQNG TV BEN

NGOAl DOl VOl HOAT DONG KlEM TOAN DOC LAP
Chuang 3 : GlAl PHAP NANG CAO KIEM SOAT CHAT LVQNG


I

1

TV BEN

NGOAl DOl VOl HOAT DONG KIEM TOAN DOC LAP
V6i kha nang nghien c(ru, diSu ki~n va thai gian nghien c(ru co h~, nen tAt nhien
dS tru kh6 thS tranh kh6i nhfmg h~ ch~, nhung chting toi hy vQng rfutg dS tai se co nhfmg

I

I

dong gop nhAt dinh

v~ m<)t trong nhfmg vful dS ca ban dS gop phfui phat triSn ho~t d<)ng

kiSm toan t~i Vi~t Nam.

2


huong 1: TONG QUAN

v:E

KIEM


soAT

CHAT Llf<}NG TU BEN

KIEM TOAN DOC
NGOAI DOl VOI HOAT
0 DONG
0
0 LAP

Ch§t hrQ'ng va ki~m soat ch§t IU'Q'ng tir ben ngoai d6i v6i

11.1

ho~t dQng ki~m toan

1

110101 Khai ni'm chjt IU'Q'ng va chjt IU'Q'ng ho~t dc}ng ki~m toan
I

,

,

IChat lu911g la thu6c do gia tri cua san phfun, hang h6a dich V\1· Tuy thu()c g6c d() khac
1nhau, c6 the c6 nhiing dinh nghia khac nhau.
I

•


,

Theo tir dien Tieng Vi~t thi:

"Chdt lut;rng (CL) Ia m9t phqm tru triit h()c bi~u thi nhfmg thu9c tinh bim chdt cua S1! v(lt,
chi ro no [il cai gi, tfnh Jn ajnh tuarzg a6i CUG S7! v(lt a~ phan bi?t no vai CQC S7! v(lt khac.
CL Ia a~c tinh khach quan cua S7! v(lt. CL bi~u hi?n ra ben ngoai qua cdc thu9c tinh. No Ia
cai lien kit CQC thUQC tfnh CUG S7! v(lt lc;d [am mQt, gcin b6 vai S7! v(lt nhu mQt t6ng th~, bao
quat toan b9 S1! w;lt va khong tach khoi S1! v(lt. S7! v(lt trong khi win con Ia bim than no thi
khong th~ mdt CL cua n6. S7! thay a6i CL keo theo S1! thay a6i cua S1! v(lt vi din bim. CL
cua Sl! v(lt bao gi(J cilng gcin /iin vai tfnh quy afnh vi s6 [ut;rng cua no va khong th~ t6n tqi
ngoai tinh quy dinh dy. MJi S1! v(lt bao gi& ciing !a Sl! th6ng nhdt cua CL va s6 lut;rng"
Con chcit lu911g ho~t d()ng ki6m toan, theo chuful mvc ki6m toan qu6c t~ 220 - ki6m soat
chclt luQllg ki~m toan "chdt lut;rng hoqt a9ng ki~m toan !a muc a9 thoa man cua cdc a6i

tur,mg szi d7,mg kit qua ki~m toan vi tinh khach quan va a9 tin c(ly vao y kiin ki~m toan cua
ki~m toan vien, a6ng th&i thoa man rnong mu6n cua cdc a6i tut;rng GU(!C kiim todn vi

nhung y kiin dong gop cua ki~rn toan vien, nhdrn nang cao hi?u qua hoqt a9ng kinh doanh,
trong thm gian atnh truac vm gid phi h(Jp ly."
Nhu v~y, chclt luQllg ho~t d()ng ki~m toan c6 th~ duqc xem xet dum ba g6c d():
•

Muc d() ngum Slr d-vng thong tin th6a man d6i v6i tinh khach quan va d() tin c~y cua
k€t qua ki~m toan.

3



Muc d9 cua don vi duqc ki€m toan thea man v~

y ki~n dong g6p nh~m nang cao hi~u

qua ho~t d9ng kinh doanh.
Bao cao ki€m toan duqc l~p va phat hanh theo dung thCri gian da thea thu~n trong hgp
dbng ki€m toan va chi phi dich V\1 ki€m toan phu hgp v6i muc d9 ki€m toan.

:1.1.2 Khai

ni~m v~ ki~m

soat chat IU'Q'ng tiP ben ngoai dOi vai

ho~t

d(}ng

ki~m toan

1

I

,

,

,


,

1Kiern soat chat lm;mg la rn9t khau quan trQng trong quy trinh san xuat nham dam bao sfm
Iphfun san xufit phu hgp chfit luQ11g, tieu chufui quy dinh da duqc thi~t l?p. Ki€rn soat chfit
1
luQ11g la khau khong th€ thi€u trong rnQi nganh ngh~: san xufit, dich V\1, thuong m~i ...

Vi~c ki€rn soat c6 th€ duqc thl,Ic hi~n tir chinh tb chuc hay ben ngoai cua m9t tb chuc. Vi~c
ki8rn soat tir ben ngoai thubng duqc gQi la giam sat.
Theo tir di€n ti€ng Vi~t, ki€rn soat chfit luQ'llg hay giam sat chfit luQ'llg (GSCL):
"La vi?c theo doi, kiJm tra va xac nh~n lien tl,lC tinh trr;mg cua san phtlm, djch Vl,l hay t6
chuc, va phiin tich h6 SO' di tin chdc rdng cac yeu cdu quy dtnh dang du()'c thoa man. Cdn
luu y m9t s6 diim sau: 1) GSCL c6 thi du()'C khach hang ho(lc nguiri &;zi di?n tiin himh di
tin chdc rdng cac yeu cdu trong h(Yp d6ng dang du()'C dap ung. 2) GSCL c6 thi bao g6m
vi?c quan Sat va diJu khiJn CaC himh d9ng dJ ngiin ngira Sf! hu hr;li ho(lc xu6ng c&p cua d6i
tu(!ng, theo th&i gian. 3) Tit "lien t1,1c" trong djnh nghia GSCL c6 thi c6 nghia luon luon
ho(lc thuirng xuyen.
I

Ki8rn toan la rn9t ngh~ nghi~p d~c bi~t, rna thl,Ic chfit la rn9t lQai dich V\1 dam bao do ki8m
toan vien cung cftp nh~ dua ra

y ki€n v~ cac thong tin duqc hinh thanh tren ca sa chuk

rnl,IC nhfit dinh Ml,lC dich cua dich V\1 nh~ nang cao tinh dang tin c?y cua thong tin nha
d6 cac d6i tuQ'llg c6 lien quan (nha d~u tu, ngan hang ... ) c6 th€ dua ra quy~t dinh d~u tu
d(mg d~n rnang l~i hi~u qua kinh t€ cao.

~~~~~~~~~~~~~~~~~
che. Vi~c ki€rn soat khong chi duqc thuc hi~n bcri cac cong ty ki8rn toan va rna con duqc

ti€n hanh bcri h9i ngh~ nghi~p ho~c cac ca quan chuc nang c6 lien quan.
4


Dfulg 6 g6c d(> doanh nghi~p ki~m to{m, ki~m soat ch~t luQTig ho~t d(>ng ki~m toan la qua
trinh ki~m toan vien dQC l?p va cong ty ki~m toan th\l'C hi~n cac chinh sach Va thu tl,IC ki~m
soat ch~t luQTig d6i vm toan b(> ho~t d(>ng ki~m toan cua cong ty ki~m toan va d6i v6i tling
cu(>c ki~m toan. Ki~m soat ch~t luQTig ho~t d(>ng ki~m toan khong chi nh~m nang cao ch~t
luQTig dich Vl,l rna COn la ffiQt bi~n phap hiiu hi~u d€ XU ly cac rui

fO

phat sinh tir Vi~c tranh

ch~p trach nhi~m ngh~ nghi~p.

Dfulg tren goc d9 xa h(>i, do kSt qua ki~m toan la ccr sa d€ nguai su dl,lng ra cac quySt dinh
co lien quan vi v?y, d~ dam bao ch~t luQTig ho~t d(>ng ki~m toan, vi~c ki€m soat nay khong
th~ chi dUQ"C th\fC hi~n bm cong ty ki~m toan rna COn dugc th\l'C hi~n bcri CaC tac nhan ben

ngoai.
Tuy thu(>c vao tirng qu6c gia rna vi~c ki~m soat nay c6 th~ do cac t6 chuc khac nhau th\l'C

hi~n. Cac ccr quan chiu trach nhi~m lien quan c6 th~ la H(>i ngh~ nghi~p, Uy ban qu6c gia
v~ ki€m toan hay ccr quan chuc nang cua Nha nu&c. Vi~c ki~m soat tir ben ngoai khong chi

nh~ phl,IC

Vl,l


cho ngum th(r ba rna con cho ca cong ty ki€m toan, giup cong ty ki€m toan

hoan thi~n quy trinh ki~m toan, h~ chS nli ro trong qua trinh th\fc hi~n ki€m toan .
•

Nhu v?y, ki~m so at ch~t luQTig tir ben ngoai c6 th~ dugc dinh nghla la:

"Vi?c kidm tra va aimh gia vi?c th1!C hi?n djch v~ cita m(Jt nguoi hanh nghJ va vi?c kidm
tra

VQ

aanh gia nay aU(/C th~fC hi?n boi m(Jt hf}i a6ng hay m(Jt uy ban bao gJm nhimg

ngum ho{lf af)ng trong cimg nganh ngh€ d6"
Vi~c ki~m soat ch~t luQTig tir ben ngoai nh~ ffil,lC dich:

•

Xem xet vi~c xay d\l'fig va th\l'C hi~n cac chinh sach va thu tl,IC ki€m soat ch~t luQTig
dich

Vl,l

cua cac cong ty ki~m toan d~ dam bao cac dich

Vl,l

Va cac CUQC ki~m toan d~u


dugc tiSn hanh phu hgp vm quy dinh cua phap lu?t va cac chufrn m\fc ngh~ nghi~p.
•

Danh gia tinh hinh tuan thu cac quy dinh va cac chufrn ffi\l'C ngh~ nghi~p trong vi~c
th1Jc hi~n dich V\1 ki€m toan.

•

Phat hi~n nhfrng t6n t~i, tim ra nguyen nhan va dua ra bi~n phap kh~c ph1,1c

5