Nội dung Text: Giáo trình Lý thuyết kiểm toán: Phần 1 - TS. Nguyễn Viết Lợi, ThS. Đậu Ngọc Châu (chủ biên)
- HOC VIEN TAl CHl'NH ■ ■ Chu bien: TS. Nguyen Viet Lai Ths. Dau Ngoc Chau GIAO TRINH LY THUYET KIEM TOAN (Tai ban Ian thti hai) NHA XUAT BAN TAl CHINH Ha Noi - 2009
- Chuang 1: Nhung van de co ban cua kiem toan Chifong 1 NHONG VAN DE CO BAN CUA KIEM TOAN 1.1. KHAINIEM KIEM TOAN Nhieu nha nghien ciiu lich sti cho r&ng kiem toan ra ddi tuf thdi La Ma co dai vao the ky thii III trufdc Cong Nguyen. Chi'nh vi vay, kiem toan co goc tCf La tinh "Audit", nguyen ban la "Audire", g in lien vdi nen van minh cua Ai Cap va La Ma co dai. Tuy kiem toan ra ddi da hdn 2000 nam qua, nhutng no cung chi phat trien manh me tCf giijfa the ky XIX. Tijf "Audire" co nghia la nghe. Hinh anh kiem toan co dien thtfdng diiOc tien hanh bang cach ngifdi ghi chep ve tai san doc to len cho mot ben doc lap "nghe" roi sau do chap nhan thong qua viec chiing thUc. (3 Viet Nam, thuat ngvif "Kiem toan" xuat hien trcl lai va duoc dung nhieu tu: nhQng nam dau cua thap ky 90. TrU6c nam 1975, 6 mien Nam Viet Nam da co hoat dong cua cac cong ty kiem toan ni*6c ngoai. Cho den nay d Viet Nam cung nhuf tren the gidi con ton tai nhieu cach hieu khac nhau ve kiem toan. Tuy nhien quan niem ve kiem toan dUdc chap nhan pho bien hien nay la: "K iem toan la qua trin h cac kiem toan vien (KTV) doc lap va co n a n g liic tien h a n h th u th a p va d a n h g id cac bang chiing ve cac thong tin diiOc kiem toan n h a m xac n h a n va bao cao ve miic do p h u hap giita cac thong tin nay vdi cac ch u a n mile da duefe th ie t lap Hoc vien Tai chinh 5
- GIAO TRiNH LY THUYET KIEM TOAN Cac thuat ngii trong dinh nghia nay dUdc hieu nhu sau: Cac KTV doc lap va co nang Lite: Ti'nh doc lap giup cho KTV trong qua trinh tu duy, lap ke hoach kiem toan va thUc hien kiem toan khong bi anh hudng va chi phoi bdi bat cii yeu to nao co the dan den lam lech lac ket qua kiem toan. Bieu hien cua stf doc lap cu the la doc lap ve chuyen mon, doc lap ve kinh te va doc lap trong cac mol quan he gia dinh. Doc lap ve mat chuyen mon dude the hien: trong hoat dong kiem toan, KTV chi tuan theo chuan mUc chuyen mon va luat phap, khong de bi chi phoi bdi nhufng tac dong khac. Tuy theo noi dung va tinh chat cua moi loai kiem toan cu the khac nhau ma mile do doc lap co the dude doi hoi khac nhau, tuy nhien yeu cau ve doc lap la doi hoi thiet yeu doi vdi moi loai KTV va to chiic ’kiem toan. Neu doc lap la dieu kien can thi nang luc cua KTV la dieu kien du de dam bao cho cuoc kiem toan dude thuc hien thanh ccng. Nang luc kiem tean gom nhting yeu to, ky nang, pham chat ve chuyen mon nghiep vu ma ngifdi KTV can phai c6 de to chvlc va thiic hien dUdc cuoc kiem toan co hieu qua. Thu thap va danh gia cac bang chting: Bang chifng kiem toan la cac loai tai lieu, thong tin ma cac KTV sU dung de phan tlch, xem xet va dUa ra ket luan tren do. Qua trinh kiem toan thde chat la qua trinh cac KTV ap dung cac phtfdng phap ky thuat kiem toan de thu thap va danh gia cac bang chting kiem toan lam cd sd cho cac y kien nhan xet cua ho. Cac thong tin *ii(3c kiem toan: Do la nhiJng thong tin da co sin nguon bSng Ting cho kiem toan va co can c\3 lam cd sd 9 O chd viec danh gia thong tin. Thdng tin dude kiem toan co the la 9 nhOng thong tin dtfdc lUdng hoa hoac nhGng thong tin co the so 6 Hoc vien Tai chrnh
- Chuang 1: Nhung van de co ban cua kiem toan sanh, doi chieu hay kiem tra lai dUOc; co th e la nhufng th o n g tin tai ch in h hoac tho n g tin phi tai chi'nh. Cac chuan miCc da ditdc xay diing va thiet lap: Cac chuan mUc la co so, la “thudc do” de danh gia cac thong tin trong qua trinh kiem toan. Cac chuan mUc nay rat phong’phu va da dang ry tuy thuoc vao tUng loai kiem toan, nhu quy dinh trong cac van ban phap quy, cac tieu chuan dinh mUc cho cac linh vUc khac nhau, cac chuan mUc ke toan cua moi quoc gia... tuy tUng loai kiem toan ma sU dung cac chuan mUc nay cho phu hop, nhung cac chuan mUc nay luon luon phai la cac chuan mUc co hieu luc cho cuoc kiem toan do. Dctn ui di/ctc kiem toan: Day co the la mot to chCtc phap nhan (mot doanh nghiep Nha nude, cong ty co phan, mot doanh nghiep tu nhan), hoac khong co tu cach phap nhan (mot phan xUdng, to doi hoac mot ca nhan). Bao cao ket qua: Day la cong viec cuoi cung ciia mot cuoc kiem toan, the hien y kien nhan xet ket luan cua KTV va cung cap thong tin cho ngiioi doc, ngtfdi sii dung ve miic do tUdng quan va phu hop giiia cac thong tin cua mot defn vi vdi cac chuan mtfc da duoc xay dung. Ve hinh thiic, bao cao kiem toan co the khac nhau va co the thay doi tti loai bao cao phtic tap b&ng van ban den bao cao bSng mieng khi kiem toan phuc vu cho mot ngUdi nao do. ✓ 9 9 t , 9 Nhu vay, thUc chat cua kiem toan noi chung la viec kiem tra va cho y kien nhan xet ve mUc do phu hdp cua thong tin duqc kiem toan so vdi cac tieu chuan, chuan mUc cua thong tin da dUdc thiet lap; viec kiem tra nay dUdc thUc hien bdi ngUdi doc lap va cd nang luc. Noi cach khac, hoat dong kiem toan la hoat dong tham dinh thong tin cua kiem toan vien. Hoc vif n Tai chinh 7
- GIAO TRINH LY THUYET KIEM TOAN as= 1.2. QUA TRiNH RA DOI, PHAT TRIEN VA SI/ CAN THIET KHACH QUAN CUA KIEM TOAN TRONG NEN KINH TE THI TRUONG 1.2.1. Q ua t r in h ra dcfi va p h a t tr ie n c u a k ie m to a n Theo y kien cua nhieu nha nghien ciiu lich sii, kiem toan ra doi vao khoang the ky thii ba trade Cong nguyen, gan lien vdi nen van minh Ai Cap va La Ma co dai. (3 thdi ky dau, kiem toan chi mdi d mtic d6 sd khai, thUdng dtfdc goi la kiem toan co dien. Bieu hien cua hoat dong kiem toan cd dien la nhOng ngUdi lam c6ng ta'c ke toan doc to nhufng so lieu, tai lieu cho mot ben doc lap nghe va sau do chiing thUc. Vi vay, tu: “Audit” (co nghla la “kiem toan”) trong tieng Anh co goc tijf cum tu1 La tin h “Audire” (co n ghia la “nghe”). Cung vdi sil phat trien cua xa hoi va sU phat trien cua ke toan la sii phat trien khong ngUng cua cac cong cu kiem soat ve ke toan. C) d au co h o at dong cua con ngUdi, d do co h o a t dong kiem tra, kiem soat. C) dau co ke toan, d do co kiem tra ke toan. Kiem tra ke toan phat trien tti thap den cao. Khi xa hoi phat trien, xuat hien cua cai du thifa, hoat dong ke toan ngay cang dUdc md rong va ngay mot phtic tap thi viec kiem tra, kiem soat ve ke toan va tai chinh cang dUdc quan tam vdi miic do cao hdn. Tti thdi ky : Ma cd dai vao the ky thii III trUdc cong nguyen, kiem tra ke toan va tai chinh chi mdi d miic do ddn gian, n h lm muc dich phuc vu cho viec quan ly tai san cua cac 8 Hoc vien Tai chinh
- Chuong 1: Nhung van de co ban cua kiem toan nha buon, cua giai cap cam quyen va ta n g ldp dai dia chu quy toe. Den thdi ky cach mang cong nghiep bung no d Chau Au, xuat hien nhieu thanh phan kinh te, keo theo sU ra ddi nhieu loai h inh doanh nghiep khac nhau. Cung vdi sU phat trien cua thi trUdng, sU tich tu, tap tru n g tu b an da lam chd sU phat trien cua cac ddanh nghiep va cac tap doan ngay cang md rong. Su tach rdi giuta quyen sd hUu cua ong chu va ngUdi quan ly, ngUdi lam c6ng ngay cang xa, da d at ra chd cac eng chu mot cach thUc kiem so at mdi. Phai dUa vao sU kiem t r a cua nhufng ngUdi chuyen nghiep hay nhiing KTV ben ngoai. Viec kiem tr a di dan tit viec kiem tra ghi chep ke toan den tuan thu. quy dinh cua phap luat va mai den nhung thap nien 80, kiem toan hoat dong bat dau dUdc hinh thanh va phat trien, nhufng hien nay da trd thanh linh vUc trung tam cua kiem toan noi chung, dac biet la kiem toan Nha nUdc va kiem toan noi bo. Vao nhufng nam 30 cua the ky 20, tit viec pha san cua h an g loat cac to chUc tai chinh va sU khiing hoang k in h te tren the gidi da boc lo ro nhiing han che cua kiem1tra ke toan, sU *1 / #| kiem tra tren cung mot he thong. Chinh tit day, viec kiem tra ke toan buoc phai diidc chuyen sang m6t giai ddan mdi, yeu cau kiem tra ke toan mot cach doc lap da dtfdc dat ra. C) Hoa Ky sau khung hoang ve tai chinh vao nhufng nam 1929, den nam 1934 Uy ban bao ve va trao doi tien te (SEC) da xay dung va ban hanh quy che ve KTV ben ngoai. Dong thdi, trUdng dao tao ke toan vien cong chUng cua Hoa Ky (AICPA) da in ra mau chuan dau tien ve bao cao kiem toan tai khoan cua cac cong ty. Cung trong giai doan nay, d cac to chUc kinh doanh, cac doanh nghiep da bat dau xuat hien va p h a t trie n chUc nang Hoc vif n Tai chinh 9
- GIAO TRiNH LY THUYET KIEM TOAN •) 9 kiem tra mot cach doc lap trong noi bo vdi ten goi la kiem toan noi bo. Nam 1941 Vien kiem toan noi bo Hoa Ky (IIA) dUdc thanh lap, da di vao hoat dong va dao tao cac KTV noi bo. Dong thdi, Vien da xay dung va ban hanh he thong chuan mUc kiem toan noi bo Hoa Ky vao nam 1978. Tai Phap, viec kiem tra mot cach doc lap cua nhufng ngUdi chuyen nghiep ben ngoai da dUdc xac lap va thong qua bdi dao luat ve cac cong ty thUdng mai ngay 24/07/1966. Dong thdi, kiem toan noi bo d Phap cung da dUdc hinh thanh chinh thUc vao nhufng nam 60 the ky 20 d nhufng cong ty con thuoc tap doan ngoai quoc. Den 1965 Hoi KTV noi bo cua Phap dUdc thanh lap va sau nay phat trien trd thanh Vien KTV n6i bd cua Phap vao nam 1973. Kiem toan ra ddi va phat trien la mot ta t yeu khach quan do yeu cau quan ly va phuc vu cho quan ly nh&m cung cap thong tin tru n g thUc, tin cay cho moi doi tUdng cd quan tarn tren thi trUdng. 6 giai doan dau, khi mdi hinh thanh, kiem toan doc lap dUdc bieu hien thong qua viec cung cap dich vu kiem toan cua mot hoac mot nhom KTV hoac cua mot v&n phong kiem toan doc lap rieng biet. Mo hinh nay den nay v^n dang dUdc duy tri va vin phat huy hieu qua d mot so" nUdc tren the gidi. Tuy nhien, trong xu hudng hoi nhap kinh te quoc te hien nay, mo hinh nay boc lo nhieu han che ve kha nang carih tranh, nen no dang dan dan chuyen sang sap nhap de hinh thanh cac to chUc, tap doan ldn, cd du tiem luc ve tai chinh va sUc manh de canh tranh trong tUdng lai va sin sang dap Ung moi nhu cau cua nen kinh te thi trUdng. Dien hinh la bon cong ty kiem toan tam cd 10 Hoc vif n Tai chinh
- Chuong 1: Nhung van de co ban cua kiem toan quoc te (the Big Four) nhii: KPMG Peat Marwick (My); Ernst and Young (My); Pricewaterhouse Cooper (Anh) va Deloitte Touche Tohmatsu International (My). Moi cong ty nay deu co tren 13.000 nhan vien, dat van phong tren 110 quoc gia triic tiep canh tranh vdi cac cong ty khu vtfc va cong ty noi dia. Ve quy trinh va phiidng phap ki thuat kiem toan cung co v 9 9 9 0 9 nhieu sii thay doi va phat trien: tti viec kiem toan co dien theo chu quan chuyen sang xay dung thanh quy trinh kiem toan 9 9 9 chat che; tif viec kiem toan toan dien chuyen sang kiem toan chon mlu; tii viec kiem toan toan bo so' lieu da biet diia vao he thong kiem soat noi bo de thiic hien kiem toan va danh gia anh htfdng cua no den khdi ltidng cong viec kiem toan va ap dung phiidng phap kiem toan cu the; tuf sii xet doan cam tinh chu quan sang xet doan nghe nghiep, khach quan; tii viec sii dung bang chiing co gia tri phap ly sang sii dung bang chiing co siic thuvet phuc; tu1viec kiem toan trong chiing tif den kiem toan ngoai chiing tii; tii so ke toan den thiic te hoat dong cua ddn vi; tii kiem tdan trong noi bo ddn vi den kiem toan ngoai ddn vi co lien quan; tit viec kiem toan thu cong den kiem toan trong dieu kien ap dung may vi tinh, khi ke toan da thiic hien trong moi trUdng tin hoc. Ve pham vi kiem toan cung diidc md rong tU viec lay trqng tam cua kiem toan la cac bao cao tai chinh (BCTC) chuyen dan sang lay trong tam la kiem toan hoat dong nhSm danh gia tinh hieu luc, hieu qua cua hoat dong; Chiic nang kiem toan cung diidc chuyen dan tii tap trung kiem tra xac nhan chuyen dan sang tap trung vao ttf van trinh bay y kien trong tiidng lai. Hoc vien Tai chinh 11
- GIAO TRINH LY THUYET KIEM TOAN Triidc 1975, d mien Nam niidc ta da c6 hoat dong kiem toan cua cac cong ty kiem toan doc lap diidi che do Viet Nam cong hoa thdi My Diem. Sau khi niidc ta chuyen doi cd che quan ty (nam 1986) tii ke hoach hoa tap trung sang cd che thi trUdng thed dinh hiidng Xa hoi chu nghia, ngay 13/05/1991 C6ng ty kiem tdan Viet Nam diidc thanh lap lay ten la VACO vdi 13 nhan vien. Den nay Viet Nam da c6 hdn 100 C6ng ty kiem toan vdi hdn 1.000 KTV. Hoat dong kiem toan doc lap diidc phat trien dan va ngay cang md rpng, tCr so' khach the dtfdc kiem tean bat buoc nho hep theo Nghi dinh 07/1994/CP ngay 29/01/1994 cua Chinh phu, den nay theo Nghi dinh 105 /2004/CP ngay 30/3/2004 thi khach the kiem toan doc lap bat buoc da diidc md rong them nhieu linh ') viic vdi doanh thu ngay cang cao, ngay cang khang dinh diidc vi trf, vai tro to ldn cua n6 trdng cd che thi triidng. Den ngay 11/07/1994 Nghi dinh so' 70/1994/ND-CP cua Chinh phu thanh lap co quan kiem toan Nha ntfdc thuoc Chinh phu (nay da chuyen len Quoc hoi) va den 28/10/1997 xay diing ban hanh quy che kiem toan noi bo ap dung cho cac doanh nghiep Nha midc. 1.2.2. Stf can th ie t k h ac h q u a n cu a k iem to a n tro n g nen k in h te th i trtfofng Kiem toan ra ddi, phat trien do yeu cau quan ly va phuc vu cho quan ly. Kiem toan la mot cong cu quan ly phat trien tCt thap den cao, gSn lien vdi hoat dong kinh te cua con ngiidi. Tii khi ke toan ra ddi, cdn ngiidi da biet khai thac cong cu ke toan vao quan ly kinh te. Ke toan la mot cong cu quan ly tat yeu khach quan trong he thong cong cu quan ly cua con ngiidi. 12 Hoc vi£n Tai chinh
- Chuang 1: Nhung van de co ban cua kiem toan Ke toan cung cap thong tin kinh te phuc vu quan ly. Xa hoi cang phat trien, thong tin ke toan ngay cang diidc md rong, da dang, phiic tap va chufa dung nhieu rui ro. Dong thdi xuat hien cang nhieu doi tUdng quan tam va sii dung cac thdng tin ke toan. Cac doi tifdng quan tam den thong tin kinh te ngay cang diidc md r6ng phdng phu va da dang nhii Nha niidc, chu doanh nghiep, cd dong, nha dau tu, ngan hang, cac to chiic tai chinh tin dung, ngtfdi ban, ngiidi mua, ngiidi lad dong,... Xa hoi cang phat trien, nen kinh te thi trUdng cang phiic tap, thdng tin kinh te cang co nguy cd chiia dung nhieu rui rd, sai lech, thieu tin cay. ThUc trang nay xuat phat tii nhufng nguyen # nhan sau: Thii nhat : Khdang cach ldn giufa ngiidi sii dung thdng tin va ngiidi cung cap thong tin va sii dieu chinh thong tin co ldi chd ngiidi cung cap thong tin. Xa hdi cang phat trien se keo theo hoat dong kinh te ngay cang phat trien, md rong va da dang. Stf tach biet giila quyen sd hufu va quyen sii dung tai san ngay cang tang, cac thong tin diidc cung cap co nguy cd ngay cang bi hdp phap hoa va thanh tich hoa co ldi cho ngiidi cung cap thong tin. Thii hai : Khoi liidng thong tin qua nhieu. Xa hoi cang phat trien, thong tin cang phong phu, da dang vdi khoi lufdng cang nhieu, kha nang chiia dung nhting thdng tin sai lech trong nhufng thdng tin dung dan ngay cang tang. Thu ba : Tinh phiic tap cua thong tin va nghiep vu kinh te ngay cang tang. Xa hoi cang phat trien, hoat dong cang da dang, cac nghiep vu va thong tin cang phiic tap. Nguy cd chiia dung nhufng thong tin sai lech la khong the tranh khoi. Thi'C tii : Kha nang thong dong trong xii ly thong tin co ldi cho ngiidi cung cap thong tin ngay cang 16n. Xa hoi cang phat Hoc vifn Tai chinh 13
- GIAO TRINH LY THUYET KIEM TOAN trien, cac hien tUdng tieu ctfc cang tinh vi v6i mute do gia tang. Kha nang cau ket, thong dong de dem lai ldi l'ch cho ngUdi cung cap thong tin ngay cang 16n. Rui ro thong tin ngay cang cao. De lam giam rui ro thong tin, co 3 cach chu yeu: Cach 1: NgUdi sii dung thong tin ttf kiem tra cac thong tin ma minh sii dung. Viec nay khong hieu qua, ton kem, khong phu hdp v6i xu the phat trien va chuyen mon hoa cua thdi dai. Mat khac, co the co nhufng han che ve nang luc cua ngUdi sii dung thong tin, dac biet ddi vdi nhutng thong tin phCfc tap. Cach 2: NgUdi cung cap thong tin bi rang buoc trach nhiem phap ly hoac ngUdi sii dung thdng tin chia se rui ro thong tin cung nha quan tri doanh nghiep hay ngUdi cung cap thdng tin theo stf thda thuan giuta hai ben. Nhtfng cach nay lai khdng the dap ling dUdc muc tieu dat ra khi ngUdi cung cap thong tin bi giai the, pha san. Hau qua khi do luon thuoc ve ngUdi sii dung thong tin. Cach 3: Chi sii dung thong tin khi da dUdc kiem toan doc lap xac nhan. Cach nay rat hieu luc, phat huy dUdc tinh chuyen mon hoa sau sac, phu hdp v6i xu the phat trien cua thdi dai, tiet kiem nhieu chi phi, dam bao hieu luc, tin cay cua thong tin va dam bao dUdc ldi ich vat chat va tranh dUdc hau qua cho ngUdi sii dung thdng tin. Dong thdi gan chat giuta trach nhiem phap ly va trach nhiem vat chat cua KTV vdi nhutng y kien nhan xet, ket luan ma ho cung cap. TCr do, kiem toan ra ddi phat trien nham dap utng nhu cau cua ngUdi sii dung thdng tin, la mot sii can thiet ta t yeu khach quan. Su can thiet cua kiem toan con dUdc the hien thong qua nhutng tac dung ma kiem toan mang lai cho nen kinh te, do la: 14 Hoc vifn Tai chinh
- Chuong 1: Nhung van de co ban cua kiem toan Thii nhat : Kiem toan tao niem tin cho nhutng ngUdi quan tam. Trong cd che thi trUdng co nhieu doi tUdng quan tam tdi tinh hinh tai chinh cua ddn vi va sU p h a n anh cua tinh h in h nay trong cac tai lieu ke toan va BCTC. Cac doi tUdng quan tam nhu: Chinh phu de quan ly vi mo nen kinh te va de thu thue; Cac nha dau tu de d^u tu von; Ngan hang de cho vay; Cac co dong de mua co phieu.v.v. Thiihav. Kiem toan gop phan hudng dan nghiep vu va on dinh cung co hoat dong tai chinh, ke toan noi rieng va hoat dong cua cac ddn vi difdc kiem toan noi chung. Thong qua kiem toan, khi phat hien gian lan sai sot, KTV uon nan, chi dan va cle nghi doanh nghiep siia chufa, tu van giup doanh nghiep on dinh va kinh doanh hieu qua. Hoat dong kiem toan khong nhutng cung co' hoat dong tai chinh, ke toan cho doanh nghiep noi rieng ma con lam lanh manh hoa nen tai chinh quoc gia, dong thdi thuc day phat trien kinh te, nang cad hieu qua sii dung cac nguon liic tai chinh. Thti ba: Kiem toan gop phan n a n g cao h ie u q u a va n a n g luc q u an ly. Ngoai chUc nan g xac n h a n th o n g tin ta i ch inh , kiem toan con co chUc nang tii van cho cac d o a n h n ghiep, ddn vi ditdc kiem toan nh&m kinh doanh hieu q u a, h a n che ru i ro. ChUc n an g nay dUdc p h a t huy tac dung r a t ldn d cac ddn vi diidc kiem toan thiidng xuyen. Trong dieu kien h ie n nay, he th o n g ph ap ly ch u a hoan chinh, kinh nghiem va c h u y e n gia q u a n ly gioi theo cd che thi trUdng chua nhieu, cac d o a n h n g h ie p dUng trUdc mot cd che thi trUdng day phUc ta p va c a n h t r a n h gay g&t vi ldi n h u an . Tinh c h a t xa hdi, moi trUdng, h ie n ta i, tUdng lai, xu hudng da phUdng hda dau tu va md ro n g q u a n he co ldi ve Hoc vi^n Tai chinh 15
- GIAO TRINH LY THUYET KIEM TOAN kinh te... ngay cang phiic tap va md rong. T ron g dieu kien do, de on dinh, duy tri ky cUdng, kinh doanh hieu qua, p h a t trie n dung hUcing... chi co th e dUdc tien h an h tre n cd sd sii d u n g dong bo va hieu qua cac ong cu qu an ly, dac biet la kiem toan. Kiem toan noi bo cung cap thong tin phuc vu viec quan ly dieu hanh ciia chu doanh nghiep, giup chu doanh nghiep kinh doanh hieu qua, thang ldi trong canh tranh, khai thac triet de va sii dung hieu qua moi nguon luc trong doanh nghiep. Kiem toan Nha nude phuc vu viec quan ly vi mo cua nha nude, dam bao duy tri ky cifdng, thuc hien nghiem chinh va thong nhat luat phap, chinh sach, che do, dong thdi sii dung tiet kiem, hieu qua von tai san va kinh phi ciia Nlia nUdc. Kiem toan doc lap bao ve quyen ldi cho nhutng ngUdi co lien qu an va sii d ung thong tin ciia ddn vi dUdc kiem toan, nhu: Chinh phu, co dong, ngan hang, n h a dau tu... va cung r a t htiu l'ch cho chinh cac n h a qu an ly ddn vi dUdc kiem toan. T rong n en kinh te thi trUdng, sU chi phdi, ra n g buoc lSn n h a u giuta ca chu the lam cho cac ben lien quan r a t q u an tam d en tho n g tin cua doi tac. dac biet la thong tin tai chinh. Cac th o n g tin nay can dUdc sU th a m dinh va sU th a m dinh ciia kiem toan doc lap tao niem tin cho moi ngUdi. Qua nhUng van de tren, co the thay rat ro kiem toan co vi- tri vai tro va tac dung to 16n tren nhieu mat cua ddi song kinh te xa hoi. 1.3. CHU’C NANG CUA KIEM TOAN Thong qua dinh nghia noi chung ve kiem toan, ta co the rut ra hai chiic nang cd ban ciia kiem tdan nhu sau: 16 Hoc vi$n Tai chinh
- ChUOng 1: Nhung van de co ban cua kiem toan ThiC nhat: ChUc n a n g cd ban dau tien cua kiem toan do la kiem tra va xac n h a n hay con goi la chiic nang xac minh. Day la chiic nang dUdc hinh thanh dau tien gan lien vdi sii ra ddi, hinh thanh va phat trien cua kiem toan. Ban than chUc nang nay khong ngUng phat trien manh me cung vdi sii phat trien cua xa hoi loai ngiidi noi chung va kiem toan noi rieng, dong thdi chUc nang nay luon the hien d cac mUc do khac nhau trong tUng giai doan lich sii nhat dinh. Ngay tii thdi ky d^u, khi kiem toan ra ddi, chUc nang kiem tra va xac nhan diidc the hien dudi dang chiing thuc BCTC (kiem toan co dien), ve sau chUc nang nay phat trien manh me va dUdc the hien cao hdn du'di dang bao cao kiem toan. Thti hai: ChUc nang trinh bay y kien (hay chiic nang tu van). Day la chUc nang phat sinh va hinh thanh sau chiic n&ng xac minh. ChUc nang trinh bay y kien cung co qua trinh phat sinh va phat trien rieng cua no. Cung vdi qua trinh phat trien cua kiem toan, chi mot chUc nang xac minh, kiem toan khong the dap Ung dUdc yeu cau cua nha quan ly. Chinh tii yeu cliu thuc ti6n quan ly dat ra, da xuat hien chiic nang tU van. b thdi ky ban ddu khi mdi hinh thanh, chUc nang nay bieu hien dudi dang thu quan ly. Trong qua trinh phat trien, sii bieu hien cua tu van cung rat khac nhau theo tUng giai doan lich s\Jf nhat dinh. Thiic te chUc nang nay chi phat trien manh me vao giufa the ky XX, nhung lai giU mot vi tri dac biet quan trong trong mot nen kinh te thi trUdng phat trien cao nhu hien nay. Qua hai chUc nang cua kiem toan ta thay kiem toan nhin nhan danh gia mot cach toan dien ca ve qua khii va tUdng lai. Hoc vien Tai chinh 17
- GIAO TRiNH LY THUYET KIEM TOAN Ve qua khU, doi vdi cac sii kien da nay sinh, kiem to a n vdi tu cach la ngUdi kiem tr a xac m inh sii viec d a hoan t h a n h nh&m dap Ung yeu cau cua ngUdi sii dung thong tin. N hu vay, chUc n an g kiem toan xac n h a n hay xac m in h la chiic n a n g h u d n g ve qua khii. M at khac, de dap Ung yeu cau cua ngUdi sii d u n g thong tin trong tUdng lai, kiem toan lai co th e m chiic n a n g th ii hai do la chUc n a n g tu van hay chiic n an g trin h bay y kien, chiic n&ng nay h u d ng ve tUdng lai. H ai chiic n a n g cua k iem to a n hinh th a n h va p h a t trien hoan toan khac n h a u tu y theo tUng 9 giai doan lich sii n h a t dinh. O thdi ky dau, ngUdi ta th u d n g chi / «) tap trung quan tam den chiic nang kiem tra xac nhan. Nhung 9 x khi xa hoi cang p h a t trien, ngUdi ta cang q u a n ta m n h ie u hdn den chiic n an g t u van cua kiem toan, do la viec n h in n h a n , d in h hudng cho m ot tUdng lai dung dSn de co nh iing qu y et d inh toi Uu va gianh dUdc thSng ldi trong canh tra n h . C h in h vi vay d giai ddan hien nay, nh&m dap Ung yeu cau cu n g c&'p th o n g tin trong tUdng lai khong phai chi rieng co chiic n&ng cu a kiem toan ma con co h&ng loat cac to chiic khac n h a u cung thiic h ie n chiic n an g nay nhU: cac to chiic tu van ve th u e , tu v an ve p h a p luat, k in h doanh... 1.4. DOI TUONG VA KHACH THE CUA KIEM TOAN 1.4.1. Doi tiiofng kiem to an Xa h6i cang p h a t trien, kiem toan cang k h i n g d in h dUdc vi tri, vai tro cua m inh trong q u an ly. Kiem to a n la m o t mon khoa hoc n en c6 doi tUdng va phUdng p h ap ngh ien ciiu rieng. X u^t p h a t tii lich sU r a ddi, h in h th a n h va p h a t tr ie n cua kiem toan, b a n d i u kiem toan chi bo hep v a gidi h a n ve doi 9 ^ tUdng tro n g viec kiem tra, d a n h gia ve tin h tr u n g thiic, hdp ly 18 Hqc vifn Tai chfnh
- Chuang I: Nhung van da co ban cua kiem toan cua BCTC. Cung vdi sU p h a t trien cua xa hoi va yeu cau quan ly thiic tien, con ngUdi khong chi q u a n tam den BCTC cua don vi m a ngay cang. q u a n tam nhieu hdn sang cac linh viic phi tai chinh, linh viic hieu qua, hieu liic va hieu nang cua hoat dong. Hay noi cach khac kiem toan da quan tam mot cach day du toan dien moi khia canh hoat dong cua con ngiidi, chinh dieu do da lam doi tifdng kiem toan ngay cang phong phu, da dang va toan dien tren cac mat cu the nhu sau: Bao cao tai chinh va thiic tra n g ve ta i san, nghiep vu k in h te p h a t sin h - Doi tUOng kiem toan Ngay tii khi m6i hinh thanh, kiem toan chi tien hanh thuc hien kiem toan BCTC. Khi do, doi tUdng triic tiep cua kiem toan la cac BCTC. De co cd sd dira ra ket luan ve BCTC (nhu: bang can doi ke toan, bao cao ket qua kinh doanh, bao cao ltfu chuyen tien te, thuyet minh BCTC...), bat buoc KTV phai xem xet va danh gia mot cach toan dien ve so ke toan, chiing tii, quy trinh xu ly, luan chuyen chiing tii ke toan, tai san va thiic trang hoat dong kinh te tai chinh mdi co the diia ra y kien nhan xet dung d in ve BCTC. Khi danh gia ve cac tai lieu ke toan, KTV cin phai danh gia tren cac mat: - Tinh hien thiic cua cac thong tin ke toan. Noi cach khac day chinh la tinh co that cua tai san va tinh co th a t cua nghiep vu kinh te phat sinh (tai san thiic te ton tai, thuoc quyen sci hOu cua ddn vi va nghiep vu kinh te thiic te phai phat sinh). - Tinh hdp phap, hdp ly cua cac tai lieu ke toan nay. - Sii phu hdp giiia tai lieu ke toan vdi thiic trang hoat dong ciia ddn vi. Hoc vien Tai chinh IQ
- GIAO TRiNH LY THUYET KIEM TOAN - Do tin cay cua tai lieu ke toan. Kiem toan co dien thUdng chi quan tam den cac tai lieu ke toan ve tinh hop phap, hop ly. Con do tin cay cua tai lieu kiem toan trong giai doan dau chua dUdc de cap day du, nhung cang ve sau nay, do tin cay lai cang duoc kiem toan quan tam nhieu hdn trdng qua trinh xem xet, danh gia cac tai lieu ke toan. Cung vdi sU phat trien cua xa hoi, trong kiem toan BCTC, ngUdi ta da biet quan tam nhieu hdn den thuc trang hoat dong kinh te tai chinh cua ddn vi nham danh gia mot cach dung dan hdn ve BCTC. Hoat dong kinh te tai chinh la hoat dong dung tien lam •y _ thudc do de do lUdng, d a n h gia. Trong kiem to a n BCTC, hoat dong k in h te tai ch in h cua ddn vi cung d an d a n dUdc q u a n tarn n h ie u hdn cung vdi sU p h a t trie n cua xa hdi ndi ch u n g va kiem to an ndi rieng. Su q u a n tam nay n h am xay d u n g mot cd sd de d a n h gia m ot cach d u n g d i n hdn do tin cay va su phu hdp giUa BCTC, ta i lieu ke to a n vdi th u c tra n g h o at dong k in h te cua ddn vi. -/ Khi d an h gia hoat dong nay ngUdi ta thUdng quan tam der cac khia canh: + Su hdp phap, hdp ly cua hdat dong tUc la hoat don£ phai tuan thu luat phap, chinh sach che do va phu hdp vd pham vi hoat dong cua ddn vi. + Hoat dong kinh te, tai chinh phai tuan thu theo nhUn£ «) j quy luat chung. Khong the cd mot hoat dong kinh te di ngUdc trai vdi quy luat, khong the cd mot ddn vi hdat d6ng kinh doanh vdi muc dfch la lo... 20 Hoc vif n Tai chinh
- Chuong 1: Nhung van de co ban cua kiem toan Hoat dong kinh te co su phu hop vdi quy luat cung la nen tang danh gia cua KTV ve tinh hdp phap, hdp ly va do tin cay cua BCTC. + Hoat dong kinh te tai chinh phai tiet kiem. + Hoat dong kinh te tai chinh phai co ke hoach. Trong kiem toan hien dai ngay nay, khi kiem toan BCTC ngUoi ta da biet quan tam nhieu hdn den thuc trang hdat dong kinh te tai chinh cua ddn vi. Viec kiem tra, danh gia thUc trang nay dUdc tien hanh bdi mot loat cac phUdng phap ky th u a t nghiep vu kiem toan nhu: phong van, quan sat, kiem ke, xac nhan... Thuc trang ve tai san va nghiep vu kinh te phat sinh trong moi doanh nghiep, ddn vi cung co sU khac nhau. Trong qua trinh kiem toan, cac chuyen gia kiem toan bat buoc phai co sU hieu biet ve thuc trang tai san va nghiep vu kinh te phat sinh, cung nhu qua trinh kiem soat ve tUng loai tai san va tUng loai nghiep vu kinh te phat sinh d moi ddn vi de c6 the dua ra y kien nhan xet phu hdp. Nhieu trUdng hdp neu chuyen gia kiem toan thieu sU hieu biet ve mot loai tai san hoac mot loai nghiep vu nao do thi phai nhd den sii xac nhan eua cac chuyen gia khac. Thuc tra n g viec chap hanh lu a t p h a p , c h in h sa c h che do va n hitng quy din h - doi tilting kiem toan Cung vdi sU phat trien cua kiem toan BCTC, doi tUdng kiem toan ngay cang dUdc md rong va tham nhap vao nhieu linh vuc. Kiem toan khong chi dUng lai d kiem toan BCTC ma con t.ien hanh kiem toan tinh hinh chap hanh va thuc hien cac chinh sach. che dci va nhUng quy dinh cd tinh nguyen tic. Hoc vi$n Tai chinh 21
- GIAO TRiNH LY THUYET KIEM TOAN Chinh tU do thuc trang chap hanh va thuc hien luat phap, chinh sach, che do va nhUng quy dinh la doi tUdng cua kiem toan. Mot loai kiem toan mdi dUdc hinh thanh tU do, do la kiem toan tuan thu, loai kiem toan nay d in dan dUdc tien hanh dan xen trong kiem toan BCTC. Cho den ngay nay kiem toan tuan thu luon dUdc tien hanh song song trong kiem toan BCTC. T inh hieu Itfc, hieu qua va tin h k in h te cua hoat dong - Doi titong kiem. toan Ngay nay, kiem toan da phat trien manh' me trong nhieu linh vUc tai chinh, linh vile thuc hien va chap hanh luat phap, chinh sach, che do. Khong nhOng the, kiem toan con phat trien manh me trong linh vUc phi san xuat kinh doanh, nhat la kiem toan tinh hieu luc, hieu qua va tinh kinh te cua hoat dong, nhlm dem lai hieu qua cao trong quan ly, chien th in g trong canh tranh va toi da hoa ldi nhuan. Su quan tam cua xa hoi noi chung va kiem toan noi rieng da dan dan xoay chuyen tU viec nhin nhan danh gia ve qua khti sang danh gia va hudng ve tUdng lai nhieu hdn. Tren the gidi hien nay, dac biet ddi vdi kiem toan noi bo va kiem toan Nha nude da tap trung va di sau hdn vad kiem toan ve tinh hieu lUc, hieu qua va tinh kinh te cua hoat dong. Chinh vi vay, tinh hieu luc, hieu qua va tinh kinh te ciia hoat dong la doi tUdng kiem toan chu yeu trong kiem toan hien dai ngay nay, nhat la trong cac linh vUc phi san xuat kinh doanh. 1.4.2. K hach *he kiem to a n Khach the k * toan la cac to chiic, ddn vi, ca nhan - ndi cd nhutng thong tin cln kiem toan. Tuy tting loai kiem toan ma khach the kiem toan co sU khac nhau. 22 Hoc vi$n Tai chinh
- Chuang 1: Nhung van de ca ban cua kiem todn Doi vdi kiem todn noi bo • • ty Khach the cua kiem toan noi bo la cac bo phan cau thanh ry trong don vi. Cac bo phan nay co the la tiing bo phan, phong ban, phan xUdng, to doi cua ddn vi. Trong trifdng hop, khi nhieu bo phan, phong b an , p h a n xUdng, to doi hoac nhieu ddn vi cung th a m gia thiic h ien m ot chiidng trin h , dii an nao do thi k hach th e kiem to an noi bo co th e la nhufng chiidng trin h , dii an. Khach the cua kiem toan noi bo d m6i ddn vi co sii khac nhau tuy thuoc vao dac diem hoat dong cua ddn vi, ngoai ra con tuy thuoc vao sii quy dinh noi bo va yeu cau quan ly cua ddn vi. Doi vdi kiem todn Nha niidc Khach the kiem toan cua kiem toan Nha niidc thtfdng bao gom tat ca cac ddn vi, cac to chiic va ca nhan co svf dung ngan sach Nha nUdc, tien va tai san Nha nude. Tuy nhien trong thiic tien, khach the cua kiem toan Nha nude co the con tuy thuoc vao sii quy dinh cua tiing quoc gia va yeu cau quan ly trong tiing thdi ky nhat dinh. C6 nhiing giai ddan kiem toan Nha niidc chi quy dinh chi kiem toan d mot so" linh viic va mot so' khach the nhat dinh theo yeu cau quan ly va dieu kien cu the cua kiem toan Nha nUdc. Doi vdi kiem todn doc lap Khach the cua kiem toan doc lap co the la tat ca cac ddn vi, doanh nghiep, cac to chiic trong moi linh viic (tham chi ca ca nhan) cd nhu cau diidc kiem toan. Cu the, cac cd quan Nha nUdc, cac to chiic doan the, to chiic xa hoi, cac doanh nghiep,... deu cd the trd thanh khach the cua kiem tdan d6c lap. Hoc vi$n Tai chinh 23