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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 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 9 6 Hoc vien Tai chrnh O 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 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 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. v 9 9 9 9 0 9 9 9 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