Góp ý hoàn thiện dự án Luật Kiểm toán độc lập xác định giá trị pháp lý của báo cáo kiểm toán

Nghien curu-Trao doi VANPHONG

GOP Y HOA N THEN DLJ AN LUAT KIEM TOAN DOC LAP

M lliol) flia tri phao Iv cua baa cao kieai toan ^ TS HA TH! NGOC HA

Thuc hien Nghj quye't sd 31/2009/QH12 ngdy

17/6/2009 cua Qud'c hdi ve Chuong trinh xdy dung

ludt, phdp lenh ndm 2010, Tdi chinh dd phd'i hop vdi

cdc Bd, ngdnh lien quan nghien cOu xdy dung dtJ dn

Ludt Kiem todn dqc ldp. Theo ke hoqch, de'n thdng

5/2011 Qud'c hdi se thdng qua ludt ndy.

nhiem phap ly vl BCTC. Muc tieu

cua kilm todn BCTC la giup eho

KTV va DNKT dua ra y kiln xdc

nhan rdng, BCTC cd duge lap tren

CO sd chudn muc, ehl do ke toan

hien hanh, cd phan anh trung thuc

vd hgp ly tren cdc khfa canh trgng

ylu hay khdng? Y kiln cua KTV

dua ra trong bao cdo kilm todn

chi lam tang su tin cay cua cdc

BCTC chQ khdng lam giam nhe

trach nhiem cua ngudi dai dien

theo phdp luat cua don vi dugc

kiem todn. Ngudi sQ dung BCTC

khdng the cho rdng, y kie'n cua

KTV la su dam bao vl kha nang

tdn tai cua don vi dugc kilm todn

trong tuong lai, cung nhu hieu

qua va hieu luc dieu hanh cua bg

may quan ly.

Trong quan he kiem todn dgc

lap, dua tren hgp ddng dich vu ma

DNKT da ky vdi khdch hang,

KTV vd DNKT chiu trdeh nhiem

thuc hien dich vu kilm todn theo

cac nguyen tdc boat ddng dgc lap

bao gdm: tuan thu phdp luat,

chudn muc kiem toan Viet Nam

vd chuan muc dao dQc nghi

nghiep ke toan, kiem todn; dgc

lap, trung thuc, khdch quan; chiu

trach nhiem trudc phdp luat vl

boat dgng nghi nghiep.

VI ndi dung vd cae loai y kiln

cua KTV vl BCTC theo qui dinh

cua Chudn muc kiem todn sd 700-

Bao cao kiem todn vl BCTC:

Khac vdi kit luan cua cac co quan

kiem todn nha nude, hoac co quan

ua tdng hgp cho thay, dai

Ibd phan cdc bd, ngdnh,

diu thd'ng nha't vdi su cdn

rndi dung du thao luat. Tuy

nhien, viec xem xet bao cao kilm

toan cd gid tri phdp ly hay khdng

va bdo cdo kilm toan cd the thay

the' dugc kit luan kiem tra, thanh

tra, kilm todn cua cdc co quan

thanh tra, co quan thue, co quan

kiem todn nhd nudc hay khdng,

cdn cd nhilu y kiln khac nhau

Gia tri phap Iy cua bao cao kiem

toan dugc hieu nhu the nao?

De lam ro gia tri cua bao cao

kilm todn, trudc hit cdn xem xet

trach nhiem ddi vdi bdo cao tdi

chfnh (BCTC), trach nhiem ddi

vdi bdo cdo kiem todn vd ndi

dung, cac loai y kiln cua kilm

todn vien (KTV) vl BCTC theo

thdng le qud'c te va theo qui dinh

cua phdp luat hien hanh.

Vl trach nhiem ddi vdi BCTC

va trach nhiem ddi vdi bao cao

kilm toan: Theo chuan muc ke

toan qud'c tl va theo quy dinh cua

Luat Ke todn Viet Nam thi ngudi

dai dien theo phdp luat cua DN, td

chQc (don vi dugc kiem todn) chiu

trdeh nhiem lap va trinh bay trung

thuc BCTC theo dung tinh hinh tai

san, kit qua kinh doanh cua don

vi va dung chuan muc, chi dd k l

toan hien hdnh. Trach nhiem cua

KTV va doanh nghiep kiem todn

(DNKT) la kiem tra vd xdc nhdn

vl su trung thuc va hgp ly cua

BCTC chQ khdng phai chiu trach

Dl/ AN LUAT Kl

IU<M.

'I vn

thul, CO quan thanh tra se can cQ

kit qua kiem toan, dua ra mdt

trong 4 loai y kie'n vl BCTC nhu:

(1) Bao cdo kilm toan dua ra y

kiln chdp nhan todn phdn dugc

trinh bdy trong trudng hgp KTV

cho rdng, BCTC phan dnh trung

thuc va hgp ly tren cac khfa canh

trgng ye'u vl tinh hinh tai chfnh

eiia don vi dugc kilm todn, phii

hgp vdi chuan muc vd chi do ke

toan Viet Nam hien hanh. Y kiln

chap nhan toan phan cua KTV

cung khdng cd nghia la BCTC

dugc kilm todn la hoan todn dung

md cd thi cd sai sdt, nhung sai sdt

dd khdng trgng ylu, khdng lam

anh hudng de'n quye't dinh cua

ngudi su dung BCTC. (2) Y kiln

chap nhan tiing phdn dugc dua ra

trong trudng hop KTV cho rdng,

khdng thi dua ra y kiln chdp nhan

toan phdn, va nhung phdn khdng

chap nhan do khdng ddng y vdi

giam dd'c hay do cdng viec kiem

toan bi gidi ban, la quan trgng

nhung khdng lien quan tdi mdt sd

lucmg ldn cac khoan muc tdi mQc

cd the ddn den "y kiln tQ chdi,

hoac khdng chap nhan". (3) Y

kiln tQ chdi dugc dua ra trong

trudng hgp hau qua cua viec bi

gidi ban pham vi kiem toan la

quan trgng hoac thilu thdng tin

lidn quan den mgt so lugng ldn

cac khoan muc tdi mQc ma KTV

khdng the thu thap day du va '

8 I Thue Nha Nudc s o 45 (307)-KY 1/12/2010