Hệ thống chuẩn mực kế toán Việt Nam phù hợp với chuẩn mực kế toán quốc tế, góp phần tăng cường chất lượng kiểm toán

So 8(73)/2009 mU cOu ii^o Bdi

He thong chuan mu*c ke toan Viet nam phii

hop voi chuan mye ke toan quoc te, gop phan

tang cu-cmg chat lu'OTig kiem toan

Su can thiet phai cap nhat he

thong chuan mue kiem toan

Vift Nam cho phu hpp vdi hf

thong chuan mue kiem toan

quoc te

Song hanh vdi sy phat triln

kiem toan ddc lap, Nha nudc da

khdng ngimg hoan thien he thdng

khudn khd phap ly tao dilu kien

thuan lpi cho sy tdn tai va phat

trien cua hoat ddng kiem toan ddc

l9p. TCr nam 1999 den nam 2005,

Bp Tai chinh da ban hanh 37

chuan mye kiem toan (CMKT)

Vipt Nam va 01 chuan mye dao

due nghe nghiep ke toan, kiem

toan Viet Nam phii hpp vdi he

thdng CMKT qude te. Thyc te

cho thdy, he thdng 38 CMKT da

thyc sy la co sd eho kiem toan

vien, cac cdng ty kiem toan kiem

tra, danh gia eae bao cao tai chinh

mdt each khoa hpc, khach quan,

ddng thdi la co sd cho vipc chi

d?io, giam sat, kiem tra va danh

gia chdt lupng djeh vy kiem toan,

la CO sd dao tao, bdi dudng va thi

hiyen kiem toan vien. Vipe ban

hanh he thdng 38 CMKT Vipt

Nam da dap iing yeu cau cam ket

cua Viet Nam vdi cac td chuc

qude te trong viec giai ngan vdn

ODA va thyc hipn cac Hipp djnh

thuong mai song phuong, da

phuong va gia nhap WTO.

He thdng CMKT ndi tren da gdp

phdn hoan thien he thdng phap ly

C) Plw Vu tmdng Vu Che dp ke loan va kiem loan

ve kiem toan, giiip cho ngie

nghiep kiem toan ddc lap ciia Vist

Nam boat ddng va phat trien nhu

hien nay. Tuy nhien trong 10 nam

qua, he thdng CMKT qude tl da

cd nhieu thay ddi, yeu cau ve chat

lupng djch vu ciing nhu trach

nhiem eiia kiem toan vien eung

khdng cdn nhu trudc.

10 nam qua, he thdng CMKT

Qude te da ed nhieu thay ddi, vipc

phan loai cac dich vy cd lien quan

den boat ddng xac nhan thdng tin

Cling da dupe phan loai lai tir

nam 2004 thanh djch vy cd dam

bao va eae djeh vu lien quan.

Theo danh gia eua mdt sd chuyen

gia cua eae td chirc tai chinh qude

tl (nhu WB, ADB,...) va thyc tl

dung nhu vay: He thdng CMKT

Viet Nam ban hanh tir nam 1999

den 2005 da bj lac hau, chua dupe

cap nhat kjp thdi vdi Hp thdng

CMKT qude te da thay ddi, do

vay phan nao anh hudng den dp

tin cay eiia eae thdng tin dupe

kiem toan tren co sd cae CMKT

chua cap nhat. Do dd can thiet

phai ban hanh mdi eae chuan mye

ehua ed va cap nhat kjp thdi cac

chuan mye da ban hanh phii hgp

vdi nhiirng thay ddi ciia he thdng

CMKT qude tl.

Vl vay, yeu cau dat ra trudc mat

la cdn thiet phai cap nhat He thdng

38 CMKT Viet Nam cho phii hgp

vdi Hp thdng CMKT qude te da

thay ddi va thyc te nen kinh te thj

trudng Viet Nam phat trien manh

TS. HA TH! NGOC HA (*)

me trong nhiing nam qua nham

dat dugc sy cdng nhan eua qude te

ve chat lupng thdng tin da dupe

kiem toan, nhat la trong dieu kien

eae nha dau tu nude ngoai dang

quan tam den dau tu vdn vao thj

trudng tai chinh, thj trudng chirng

khoan Viet Nam hien nay ciing

nhu sap tdi.

Phuang thiic trien khai viee

cap nhat Hf thong chuan mue

kiem toan Vift Nam phii hpp

vol he thong chuan mue kiem

toan quoc te

H? thong CMKT Vi?t Nam

duge ban hanh tir nam 1999 den

nam 2005, dya tren cac CMKT

qude te cd hieu lye tir cac nam

trudc dd (truac ndm 2000 den

truac ndm 2004). Cho den nay

hau het cac CMKT qude te ma

Vipt Nam dimg lam eg sd de

nghien ciru ban hanh hp thdng

CMKT Vipt Nam khdng cdn hieu

lye. Mdt sd CMKT qude te hi?n

hanh lau nhat eung ed hieu lye tir

sau ngay 15/12/2004 va phan ldn

cac chuan mye da duge IFAC

cdng bd lai tir nam 2005 den nay.

Trgng bdi canh dd ddi hdi phai

nghien cim, xem xet de xac dinh

phuong thirc trien khai eho cd

hipu qua vipc cap nhat hp thdng

CMKT Viet Nam eho phii hgp

vdi hp thdng CMKT qude te va

dieu kipn thyc te eiia Vipt Nam de

cd dugc su thira nhan ve hanh

nghe ke toan, kiem toan giira cac

Tap chi nghien cflu tai chinh he toan 3 3