Hoàn thiện Báo cáo tài chính doanh nghiệp xây lắp ở các tổ chức kiểm toán độc lập

NGHIEN CLTU - TRAO OOI ( So 1(66)-2009

HO^N THIEN B^O QfiO T^l CHINH

doanh nghiep xay lap

d cac to chtfc kiem toan doc lap ' Ths. Pham Tien Hu'ng

Ket qua kiem toan trong

nhQ-ng nam qua da

chimg td nhQng budc di

diing ddn trong viec van dung ly

thuyet kiem todn vdo thuc tien.

Tuy nhien, viec van dung dd chii

yeu dua tren nhQng kinh nghiem,

chua dugc tien hdnh mdt each

bdi bdn va chua mang tinh thdng

nhdt cho tdt cd cdc cudc kiem

todn bao cao tai chinh Doanh

ngiep Xdy lap (DNXL). Trong

mdt sd trudng hgp, kinh nghiem

mang tinh chii quan da khien

Kiem todn vien (KTV) dua ra

nhQng ket ludn sai ldm hoac chua

sat diing vdi tinh hinh thuc te tai

dan vj. Tien trinh ddi mdi, sap

xep doanh nghiep Nhd nudc,

ndng cao ndng Iuc canh tranh, cd

phdn hod... ddi hdi phdi dam bao

tinh minh bach tdi chinh, xdc

djnh tinh dung dan ciia tai sdn,

vdn chii sd hQ'u, ng phdi trd,

doanh thu, chi phi, ket qud ciia

doanh nghiep; trong qua trinh

dd, Kiem todn ddc lap (KTDL)

ngoai cac chiirc ndng rieng cd,

cdn tao dieu kien giup Kiem todn

nhd nude (KTNN) thuc hien tdt

chirc nang gidm sdt tai chinh

doanh nghiep.

Tinh ddc thu ciia DNXL la riii

ro thdng tin tai chinh thudng cao

hdn so vdi cdc doanh nghiep

thdng thudng. Thdi gian qua,

KTDL da dat dugc rat nhieu

thanh tuu trong viec ndng cao

chdt Iugng kiem toan trong cdc

cudc kiem todn bao cao tai chinh

DNXL, nhung vdn cdn phdi tiep

tuc hoan thien, ndng cao hon

nQ-a..

Mdt quy trinh td chirc kiem

toan Bdo cdo tai chinh (BCTC)

DNXL hodn chinh tao dieu kien

cho cac KTV thurc hien cdng viec

kiem todn mdt each thdng nhdt

ddm bao chdt lugng vd hieu qua

ddng thdi Id ca sd cho viec thuc

hien cdng tdc kiem tra sodt xet

chat Iugng kiem toan.

Yeu cau hoan thien cong tac

kiem toan bao cao tai chinh

doanh nghiep xay lap ff cac to

chirc kiem toan doc lap

Td chirc cdng tdc kiem toan

bao cdo tai chinh doanh nghiep

xdy lap d cdc td chirc kiem todn

ddc lap phdi dugc hoan thien mdt

cdch todn dien. Kiem toan

BCTC DNXL can phdi dugc

hoan thien tir khdu lap ke hoach

kiem toan, thuc hanh kiem toan

den lap bao cdo kiem todn. Xet

ve mdi quan he giQ-a cdng tac

kiem todn vdi cdc vdn de khac cd

lien quan phdi dam bao sir phii

hgp trong timg hodn cdnh, dilu

kien cuthe.

Yiu cdu hodn thien cong tdc

kiim todn bdo cdo tdi chinh

doanh nghiip xdy ldp & cdc td

chirc kiim todn dpc lap

Yeu cdu 1: Hoan thien cdng

tac td chirc vd qudn ly cdng tac

kiem toan BCTC DNXL nhdm

dam bdo:

- Xac djnh cdc khdu cdng viec

kiem toan ca ban cdn thuc hien

de bao quat het cac vdn de trong

kilm toan BCTC DNXL

- Xdc djnh ndi dung cdng viec

cu the, can thiet trong cac khdu

cdng viec kiem toan trong quy

trinh kiem toan.

- Xac djnh trinh tu thuc hien

cdc cdng viec kiem toan khoa

hgc, phil hgp vdi thuc te de dp

dung d cac td chirc kiem todn

Yeu cdu 2: Hoan thien ddi

tugng va muc tieu kiem toan

BCTC DNXL nhdm dam bao:

- Xac djnh diing ddi tugng

kiem toan, ddi tugng cu the ciia

kiem todn cung nhu cac khia

canh ma KTV can thda man

trudc khi xac nhdn cho ddi tugng

kilm todn BCTC DNXL.

- Xac djnh dung muc dich

kilm toan BCTC DNXL va muc

tieu kiem todn ddi vdi timg ngi

dung kiem toan.

Yeu cdu 3: Hoan thien viec

xac djnh ngi dung kiem todn

BCTC DNXL nhdm dam bdo;

- Xdc djnh cac tieu chi de xac

djnh ndi dung kiem toan

- Xdc djnh nhiing ngi dung

chinh cdn kiem toan

- Xac djnh nhung cdng viec

Tap chf nghien cdu Tdi chfnh ke todn