Để VACPA trở thành hội nghề nghiệp chuyên nghiệp, độc lập được khu vực và quốc tê thừa nhận

\ > KIEM TOAN - HOI NHAP VA PHAT TRIEN

De VACPA tro thanh Hdi nghe nghiep

chuyen nghiep, 0qc lap tfuac khu vuc

va quoc te thira nhan

V BUI VAN MAI

(Pho Chu tjch Thuong true kiem Tdng thu ky VACPA

Cung V di su ra doi A a

phat tiien cua nen

kiidi td tlu trudng d

Viet Nam. cac He

thdng kiem loan \iet

Nam da liiidi Uiaidiva pliAt tridn

klia loan chdn va cluein vi the ngay

cang ndi trdi. dong gop to Ion cho

cong cuoc doi nidi ludu cpia nen

kinh td dat nildc. Den nav, Kidm

toan Mia nildc kv ludm 15 nam,

thi trudc do 3 nam. Kidm toan dpc

lap (la ra doi, den nay viia tron 18

nam, kidm toan npi bp ra ddi 12

nam. Ba be thdng kidm toan Met

Nam boat dpng voi 3 vi the kliac

nhau nliiing cung mot muc cheh

diiiiig la tao lap ra he thdng thong

Hn kinh te. tai chinh trung tluic.

kliach cpian phuc vii yen can quan

l\ cua Nha nuoc. cac doanh

ngludp, td chflc va ca xa hpi.

Sail 18 nam thanh lap va phat

tridn. He thdng kiem toan dpc lap

da xac cUidi ro muc tidu pIiAii dAu

trd thaidi nghd ngludp chuydn

nghid]), dpc laj). dupe khu viic va

qudc te thiia idian.

Mac dil V an ban ])hap luat cao

chua (piy dinli ro, idiung Bp Tai

chinli. vol chuc nang la co cpian

quan ly Mia nnoc vd linh vuc

kidm toan dpc lap da nhan thuc

AA hanh dpng trong thuc te la

cliuyen giao clan, theo thdng Id

cpidc td. nipt so cong v idc cpian ly

hanh nghe kiem toan doc lap eho

mpt td chile nghe nghidp vd kiem

loan moi dupe thanli lap nhiing

(lii CO su diiiiin hi dm dao. nhan

thuc dung dan. ro rang con

duong phat trieii va tlu.ic te haidi

dpng da kliang diidi su dimg dan

timg ngay. Do la Hpi Kiem toan

Aidn liaidi nghe \iet Nam

(\ ACPA) dang trdn dfldng phan

dau trd thaidi Hpi nghe nghidp

cliuydii ngludp, dpc lap dupe kliu

vile Va qudc td thiia idiaii.

Dd lam dupe didu do, mpt mat

CO (pian Nha nudc phai xac lap ro

vi the ciia V.\CPA ti'oiig co di e

pha]) luat, CO the klidng giao loan

bp c]iiveii cho \ ACPA idiii mpt Hpi

nghe nghidp qudc td dupe thaidi

lap nhu mpt doaidi nghidp, tham

gia canh traidi trong sit hpp tae

vdi CO (iiiaii Mia nuoc dd nang

cao cliAt lupng dich AII. Sau

idiflng cupe kluiiig hoang tai

chinh hon 10 nam trudc va hidn

nay. the gidi co xu hfldng thu bdt

mpt sd chlic nang cua Hpi nghe

nghiep ve co cpian Nha nude (dui

yen chflc nang edng bd chuan

muc kd toan, kiem toan va kiem

soat chat lupng cheh vii...). Con

Viet Nam tfl xu hudng tap timig

toan bp quAeii luc quan ly trong

bp may haidi ehinli Nha nudc thi

tAt yen phai chuyen giao tiing

budc. nipt pliAii cdng vide hudng

dAu ehuydn mdn, quan ly, kidm

soat true tidp nguoi liaidi nghe

dang ngay eang ddng dao va ydu

can cao ma bp iiiAy Iiaidi chiidi

Mia nuoc klio thda man dupe.

Dd trd thanh td ehflc nghd

nghid]) chuydn nghid]), dpc lAp

dupe khu v uc v a qudc td thiia

nhan, Hdi Kiem toau vidn hanh

nghd Viet Nam (\ ACPA) phai xac

lAp dupe rd rang mue tidu boat

dpng, cUnli hudng phat trieu,

each thflc td cluie A a hang loat

bidn phAp liaidi dpng theo mdt Id

trinh chidi san; Phai ddng gdp

thuc su cho niuc tidu nang eao

chat lupng thdng tin kiidi td, tai

chiidi trung thue, cdng kliai,

iiuidi bach... gdp ])liAn hflu hieu

bao vd Ipi ich cpng ddng v a xa hpi.

Dja Ai pha]) IvAa nang luc boat

dpng ciia VACPA klidng thd clni

cpian chidi doat ma tAc dpng qua

lai. Mpt kill da idiaii tliAy kha

nang tidm tang, diiui imOiig phat

tiieii 10 rang ciia Hpi thi co cpian

Nha nude nidi ydn tam, tin tudng

chuyen giao idiieu cluie nang

boat dpng hon; v A ngupc lai eo

cjiian NhA nude cflng cAii manh

dan chuA'en giao bAng mpt Id

triidi ro rang, didu kidn cu the Uu

VACPA mdi cd dich jihAii dAu.

Quan he tuong tac, cpia lai do

cluidi la clui truong xa hpi hoa, la

tiidi eliAt tin trudng eua kiidi te

till trudng iiiA NhA nudc ta dang

hudng ddn.

De lam nhflng cheu dd, ngay til

klii thaidi lap, \ ACPA da, dang va

sd tidp tue hanh dpng nhu sau:

Phuong cham hoat dong

Phiiong cham boat dpng la ydu td

quyet chnh cua mpt td eliiic. No

chi phdi 1110 hiidi td chflc, vide

lua chpn con nguoi va kd hoach

hanh dpng. Phuong cham boat

56 TAP CHI KIEM TOA N I SD 2 NAM 2 0 1 D