Lý thuyết kiểm toán

TRUONG DAI HOC KINH I 1 Q l6 c DAN

KHOA K£ TOAN - B0 MON KlEM TOAN

Chu bien

GS.TS NGUrfN QUANG QUYNH

LY THUYET KlEM TOAN

(TAI ban lAn THi' < , CO Sl'A DOIVA BO SUNG)

HA NOI • 200S

LtilNblDAU

Ki/m todn cd goc tH Latinh AUDIT nghTa Id NGHE. Cho den

nay, y nghTa nay chi mang tinh lich sit. That vay. a thcri diem xudt xitthe

ky III trade Cong nguyin - lit Audit (nghe) cd y nghTa that cua no. Khi do,

cdc nha cam quy/n La md dd tuy/n dung cdc quan chitc de ki/m tra doc

lap ve tinh hinh tai chinh vd nghe thuyei trinh cua ho ve kit qua kiem tra

ddc lap.

Tuy nhiin, tit Audit vdi nghTa ki/m tra ddc lap va bdy to y kii'n

nhu vay chi mdi duoc du nhap vao cac nude phdt trien titgiUa Thi'ky XX:

vao Bdc My tit nhOng nam 30, vao Tay Au tU nhitng nam 60. Kiem

loan Viit nam duoc chinh thiic xudt hien tit thing 5 ndm 1991 vdi cac Cdng ty

kii’m todn ddc Idp, thang 11 ndm 1994 vdi Kiem todn nha nude vd thdng

1111997 vdi Ki/m todn ndi bd.

Ro rdng, du ki/m todn duoc nay sinh rdt sdm song ly ludn ve ki/m

todn chua cd co may phdt trien do bi gidi han cd ve khdng gian vd tinh

lien tuc cua su phdt triin. Cho din nay, thuc tiin kiem todn da phdt trien

cao, ddc biit d Bdc My vd Tay Au bang suxudit hien cua nhieu loai hinh

ki/m todn, nhieu md hinh tS chitc vd bdng su tham nhap sau cua ki/m

todn vao nhieu ITnh vuc trong ddi sdhg xa hdi. Trong khi dd, ly ludn ve

ki/m todn chua thuc sit duoc phdt trien tuctng xudng: Phan Idn cac an

pliam ductc phdt hanh ve ki/m todn la nhitng qui dinh, nhitng chuan muc,

nhitng hudng dan ve nghiep vu. Tit dd, viic dao tao ki/m todn vien cung

mang nhieu tinh kinh nghiSm do cdc hi£p hdi ki/m todn vitn cdng chtmg

hodc cdc Cdng ty Idem todn ddc Idp thuc hien. Trong khoang 20 ndm gan

day mdi cd nhitng de xudt vd trien khai phuctng hudng dao tao mdi:

Chang han, Gido su-Ti/n sTTan Teck Meng, sau khi phi phan phuctng

phdp truyen thdng dd dua md hinh ddo tao ki' todn viin cdng chung

(CPA) 6 cdc Viin dai hoc vd thuc hiin tai Viin dqi hoc ky thuat

NANYANG. Tuang tu vdi quan diem trin la quan di/m cua cdc gido su

ki/m todn vd ki'todn tai Hoa Ky: Cdc chuyin nganh ki/m todn vd ki/m

sodt quan ly dd duqc md tai San Fransico State University (SFSU), Dai

Hqc Paris Dauphine, Cao cdp thuang mai Paris (ESCP)...

6 Viet Nam, viic bdi dudng vd ddo tao ki/m todn viin cung dd

duoc thuc hiin: Lop bSi dudng nghiip vu ki/m todn qu6c ti'dau tiin do

Cdng ty kiem todn Viit Nam khdi xudng vd Cdng ty Price Waterhouse

ie qudf dim trong llutc li' tit ndm 1995 Tuy nhieu. nln'nig ly ludn at biin

ve kiem loan cung con dang trong qua irinli he thdng bitdc ddu.

"Do Ire" lifting doi cua ly ludn so vdi thuc tiin kiem todn. vdi

hodn canh cu the tren cung la If dieting nhiin. http vdi mdi quan lie biin

dittmg chitc ndng luffing dan thuc lien.

Vifi cifdnq vi Id ngiftri de xudt vd thifc hien ddo tao cliuxen nganh

kiem todn d cdc viin. cdc n

todn vdi cdc chuyen man chinh nhit:

I. Ly thuyet kiem todn: gom nhitng nguyin ly co ban ve' ban chat.

chitc kiem todn bdo cdo tai chinh.

? tiiu, cdch thifc vd to

Cuon “Ly thuyet ki/m todn ” nay hudng nhieu vdo nhdn thitc ve vi

tri, chitc ndng, ndi dung, phuong phdp vd to chitc kiem todn noi chung.

Vdi muc tieu do cuon sdcli hao gom 10 chuong:

Chuong thit nhdt: Kiem tra. kiem sodt trong he thong quan ly - Gidi

tliieu moi quan lie cua kiem tra, kiem sodt nhu mot chitc ndng cua quan

ly.kecd quan ly tai chinh - ke todn.

Chuong thti hai: Ban chat, chitc ndng cua kiem todn ■ Gidi thieu khdi

niem (vdi cdc quan niem khac nhau vd quan niem chinh thong) ve kiem

todn trong quan he vdi 2 chitc ndng: xdc minh vd bay to y kien (phan

dinh) cua ki/m todn - mdt hoat dong ddc lap.

Chuong thit ba: Cdc loai kiem todn - Gidi thieu cdc cdch phan loai hoat

ddng ki/m todn va bd may ki/m todn.

Chuong thit tu: Doi tuong ki/m todn - Gidi thieu khdi quat doi

tuang chung vd dfi'i tuang cu the cua ki/m todn.

Chuong thit ndm: Nhitng khdi niem co ban thudc ndi dung kiem todn - Gidi

thiiu cdc khdi fiiim ve sai sot vd gian Ian, trong y/u vd nil ro, ve chiing

tit vd bang chiing ki/m todn, ve co so dan liiu cua ki/m todn...

Chuong thit sau: Hi thdng phuong phap ki/m todn - Gidi thieu khdi quat

co sd hinh thanh, ndi dung vd pham vi itng dung cua hai phan he phuong

phdp: Ki/m todn chiing t£r(can ddi, dd! chi/u true ti/p, ddi chi/u logic)

vd ki/m todn ngoai cluing tit (ki/m ki, thuc nghiem, dieu tra).

Chuong thit bay: Chon mau kiem todn cu the - Gdi thieu cac phuong phdp

chon mdu vd cdc ting dung phS bii'n cua chon mdu trong ki/m todn (chon

nidu xdc sudit, chon mdu phi xdc sudft, cdc dp dung cua chon mdu trong

ki/m todn vd suy rdng kit qua chon mdu ki/m todn...).

Chuong thit tdm: Td’ chitc cdng tdc ki/m todn - Gidi thieu trinh tu chung

vd ndi dung co ban trong mSi budc cua mot cudc ki/m todn.

Chuong thit chin: TS chitc bo may ki/m todn - Gidi thieu ve ki/m todn

viin vd cdc md hinh to chitc tCtng bo mdy ki/m todn cu the: Ki/m todn nha

nude, ki/m todn ddc lap, ki/m sodt ndi bd.

Chuong thii mud: Cliudn muc kiem todn - Gidi thieu khdi quat hi thdng

chum muc, cdc chum muc kiem todn duoc chap nhdn rdng rrn (Generally

Accepted Auditing Standards - GAAS) trong quan hi vdi viic xdy dung he

thdng chudn muc ki/fn todn dVtftJfam.

Viic chia cudh sdeh thdnh nhitng chuong cu the cung cd y nghia

tuong d d lT u ^ ^ M m m ^ t m ^ th/rit bdthodc phdt tri/n sdu

thim nhitng ndi dung cu th/ ddc bift Id phdn ndi dung vd phan phuong

phdp kythudt ki/m todn.

5

kiem loan a Viet Nam. Tham gia hien soan lai cd:

1. GS. TS. Nguyin Quang Quynh chu biin va true tiip bien soan Iqi

Chuong thit nhdt. Chuong thif hai. Chuong thit ba va Chuong thit sau

2. TS. Ngd Tri Tue bien soan Chuong thit tu. Chuong thit tarn vd

Chuong thit ehin.

3. TS. Nguyin Thi Phuong Hoa ddng ehu bien vd bien soan Chuong thit

bay; vd hieu dinh Chuong thit hai. Chuong thit ba. Chuong thif tu.

Chuong thit ndm, Chuong thit tarn vd Chuong thit chin.

4. Ths. T6 Vdn Nhdt biin soan cdc Chuong thit ndm.

Phan bai tap vd cau hoi do tap thi giang viin Bd mfin Kiim todn -

Khoa Ki todn tham gia biin soan: Ths Td Vdn Nhdt, TS Nguyin Phuong

Hoa. Ths Nguyin Thj H6ng Thuy. Ths Phan Trung Kiin. Ths Nguyin Thi

My. Ths Doan Thanh Nga. Ths Bui Thi Minh Hdi vd Ths Dinh The Hung.

Sura ddi cua cuon sdeh mang tinh gido trinh nay Id mdt quyi't

tam cao cua lanh dao Nha trudng vd tap thi Bd mdn Kiim todn. Vdi hy

vong gop thim cdng site vdo viic phdt triin ly ludn kiim todn d i thuc

hiin nhiim vu ddo tao vd nghiin citu "mang ban sdc Dai hoc Kinh ti

Qud'c dan ", Nha trudng da danh gia vd thdng nhdt biin soan lai cdc gido

trinh cdt loi trong dd co gido trinh Ly thuyit kiim todn. Do han h?p vi

thdi gian vd diiu kiin thdng tin biin soan, cudn sdeh chdc chin khdng

trdnh khdi thieu sdt. Rat mong y kiin gdp y cua ngudi doc.

Di biin soan duoc cud'n sdeh ndy chung tdi dd nhdn duoc su ling

hd vd giup dd cua nhiiu don vj vd cd nhdn: cua Ban Td chitc Chinh phu,

Vdn phdng Chinh phu, Bd Tdi chinh, Kiim todn Nhd nudc.Hiep hdi Ki

todn Viit Nam (VAA), Hiep hoi Ki todn viin cdng chiing Canada (CCA),

cdc Cdng ty kiim todn Deloitte Vift Nam, AASC, Price Waterhourse

Coopers, Ernst and Young, Arthur Andersen (trudc ddy), cdc khoa Ki

todn cua cdc trudng Dai hoc Kinh tiThdnh phSHd Chi Minh. Hoc viin

Tdi chinh, Dai hoc Thuong mqi Hd Ndi, Dai hoc POPONA(Hoa K}), (Dai

hoc Saint Marys vd Dai hoc Moncton (Canada), Dai hoc Edith Cowan

(Australia) vd Dai hoc Ky thudt Nanyang (Singapore) cung nhiiu cd

nhdn, don vi khde.

Chiing tdi tran trong cam on!

Cung vdi nhitng phan ly ludn dmdichifOlig diu co phan hai tap

6

Chuong thif nhdt

KIEM TRA, KIEM SOAT TRONG QUAN LY

16m tit chuong

De bat dau vdo mdt tinh vifc mdi, khong co gi tot hon la k i thita

nhitng kiin thifc dd cd: Chuong ddu tiin la cau ndi giifa khoa hoc

kinh ti vd quan ly vdi kiim todn. Ndi dung coban cua Chuong la Idm rd

cdc khdi niim kiim tra, thanh tra, kiim sodt vd mdi quan he cua chiing

vdi nhau vd vdi quan ly ndi chung... vdi viec hinh thanh khdi niem kiim

todn. Cu thi ndi dung cua chuong duoc trinh bay trong 3 phan:

ThU nhdt: Kiim tra - kiim sodt trong quan ly.

ve quy trinh quan ly song trong quan hi vdi su tSn tai tdt yiu cua kiim tra

■kiim sodt trong quan ly thi vdn de quan ly can duoc nhin nhdn trin gdc

dd chung nhdt vdi he thdng quan diim sau:

Mdt Id, Quan ly bao gdm cd viic dinh hudng vd tS chitc thuc

hiin nhitng hudng dd djnh.

Hai Id, Trong sudt qua trinh dd, kiim tra- kiim sodt ludn ludn l6n

tai trudc, trong vd sau mdi hoat ddng dinh hudng, hoac tS chitc

thuc hiin di ndm bat diiu hanh hoac diiu chinh mSi hoat ddng

dd. Nhu vdy, kiim tra- kiim sodt khdng phai Id mdt pha hay mdt

giai doan cua qud trinh quan ly md Id mdt chitc ndng gdn vdi

moi pha cua qud trinh dd.

Ba Id, Niu nhu quan ly duoc thifc hiin trin cd tam vT md vd vi

md thi kiim tra- kiim sodt cung gdn vdi mdi pham vi dd. Tuy

nhiin, vdi y niim kiim sodt Id viic xem xet lai ndm Idy vd diiu

hdnh ddi tuang quan ly thi kiim sodt thudng ton tai phS biin

hon 6 tdm vi md. Trong khi dd, kiim tra thudng duoc hiiu la

viic xem xit lai m$t vdn di cu thi theo thit bdc (til trin xud'ng

dudi). Vdi quan nifm dd, kiim tra thudng tdn tai phS biin hon

trong qudn ly vT md.__________

7

Thif hai. Kiem Ira k i todn trong hoat dong tdi chinh.

Tdi chinh la mot ddi tuang dac biet cua quan ly vd do dd ki todn cung la

mot hoa! dong quan ly dac thit: Ban than no Id mot hoat dong kiem sodt

noi chung vd tu kiim sodt bang chinh cdc phuong phdp cua minh. Nhung

nguyin ly nay dd duoc de cap trong khoa hoc quan ly cung nhu trong

khoa hoc ki todn song can duoc he thdng vd Idm ro hon trong Chuong

Thtiba, Ljch si phdt triin cua kiim tra Id phan long hop vd phdt trien

cdc nguyin ly dd neu tren di dan ngudi doc vdo mot tinh vuc mdi Id kiim

todn. d day, cung nhu k i todn, kiim todn duoc xem xet nhu mot hoat

ddng kiim tra, kiim sodt trong quan ly vd chi xudt hien khi chu thi quan

ly ddi hdi vuot qud kha ndng dang cd cua ki todn vd duoc phdt triin thanh

nganh khoa hoc thuc thu khi quan he cung - cau ve thdng tin do hoat

ddng kiim todn cung cap trd nen thudng xuyin vd ben vting. Tut dd. kiim

Ba noi dung tren duoc thi hiin trong ba plian tuong ting cua chuong

thti nhdt.

1.1. Kiem tra- kiem soat trong quan ly

M6t cdch chung nhdt, ly Id mQt qud trtnh djnh hudng vd

td chtic thuc hien cdc hudng da djnh tren co so nhung ngu6n luc xdc

dinh nhdm dat hifiu qua cao nhdt. Qud trinh ndy bao g6m nhiiu

chtic ndng vd cd thi chia thdnh nhiiu pha ( giai doan): d giai doan

dinh hudng cdn cd nhung du bdo vl ngu6n luc va muc tifiu cdn vd

c6 thi dat tdi, kiim tra lai cdc th6ng tin vl ngu6n luc va muc tidu,

xdy dung cdc chuong trinh, kl hoach... Sau khi cdc chuong trinh, kl

hoach da duoc kiim tra cd thi dua ra cdc quylt dinh cu thi dl td

chtic thuc hien. 6 giai doan td chtic thuc hien, cdn kit hop cdc

ngudn luc theo phuong an tdi uu, d6ng thdi thudng xuyen kiem tra

diln bie'n va kit qua cua cdc qud trinh dl diiu hod cdc mdi quan he,

diiu chinh cdc dinh mtic va muc tieu tren quan dilm tdi uu hod kit

qua hoat ddng...

Ro rang, kiim tra - kiim toan kh6ng phai la mdt giai doan

hay mdt pha cua quan ly ma no duoc thuc hidn d tdt ca cdc giai doan

cua qud trinh ndy. Bdi vdy cdn quan nidm kiim tra - kiim sodt la

mdt chtic nang cua quan ly. Tuy nhidn, chtic ndng ndy duoc thi hien

8

rift khac nhau tuy thudc vao co chi kinh le va cdp quan ly, vao loai

hinh hoat d6ng cu thi, vdo truyln thdng van hod va nhung diiu kien

kinh te xa hdi khac cua mdi noi trong tfimg thcri ky lich sur cu thi.

Ve phan ca'p quan ly, cd rdt nhiiu cap quan ly khac nhau song

chung nha't thudng la phan thanh quan 1^ vl m6 va quan ly vi md. DT

nhien trong nhieu trudng hop, giffa hai ca'p quan ly co ban noi tren

c6n c6 cdp quan 1$ trung gian vira chju su quan ly vT md cua ca'p

tren. vira thuc hien chtic nang quan ly doi vdi cac don v| ca'p dudi.

Trong moi trudng hop de bao dam hieu qua hoat ddng, ta't ylu mdi

don vi co so dlu tu kiim tra moi hoat ddng cua minh trong ta't ca

cdc khau: ra sodt cdc tilm nang, xem xlt lai cac du bdo, cdc muc

tieu vd djnh mtic, dd'i chilu va truy tim cdc thdng sd vl su kit hop,

sodt xet lai cac thdng tin thuc hi|n dl diiu chinh kip thdi trdn quan

dilm bao dam hieu ndng cua moi ngudn luc vd hieu qua kinh tl

cudi cung cua cdc hoat ddng. Tuang tu, cdp tren cung phai ra sodt

lai chinh sdeh, muc tieu vd hoat ddng trong pham vi quan ly cua

minh. Cdng viec rd sodt nay cd ten goi Id kiim sodt. Mdt cdch

chung nhdt, kiim soat duoc hilu la tdng hop nhffng phuong sdeh dl

ndm Itfy va diiu hdnh ddi tuong hodc khdeh thi quan 1J/. Vdi ^ nghla

dd, kiim sodt cd thi hilu theo nhiiu chilu: cdp tren kiim sodt ca'p

dudi thdng qua chinh sdeh hodc bien phdp cu thi, don vj ndy kiim

soat dcrn vi khde thdng qua viec chi phd'i ddng kl vl quyln sd htiu

vd loi fch tuong ting; ndi bd don vi kiim sodt ldn nhau thdng qua

quy chi vd thu tuc quan 1^ v.v... Tuy nhien, thdng dung nha't vdn Id

kiim sodt ndi bd don v|. Trong khi dd, trong quan 1^ vl md, chu thi

quan 1^ cOng thuc hi|n chtic ndng kiim tra cua minh hodc true tilp

hodc gian tilp vdi ca'p dudi. 6 mtic true tilp chu thi quan ly cd thi

true tilp kiim tra cdc muc tieu, cdc chuong trinh - kl hoach, kiim

tra cdc ngudn luc, kiim tra qud trinh vd kit qua thuc hien cdc muc

tieu cua don vi cdp dudi, kiim tra dd tin cdy cua cac thdng tin

vd tinh phdp \j cua viec thuc hien cdc nghiep vu... Vdri cdc dd'i

tuong tren, vide kiim tra cd thi duoc nhd quan ly thuc hien true tilp

thudng xuyen hodc dinh ky hogc d6t xudt vdi mdt hodc nhiiu dd'i

tuong. Trong kiim tra true tilp, foudng cd ngay cac kit ludn 1dm ro

vu viec duoc kilm tra, tham chi c6 thi cd ngay quylt djnh diiu

chinh, xur 1^ gdn vdi kit ludn kiim tra. 6 mtic kiim tra gidn tilp.

nhi quan ty cd thi su dung kit qua kiim tra cua cac chuydn gia hoac

cdc td chtic kiim tra chuydn nghidp dl thuc hidn diiu tilt vl m6 (chu

ylu thdng qua cic chu tnrong, chinh sdeh hoac qua cac c6ng cu tai

chinh). Cdc td chtic kiim tra chuydn nghidp nay co thi do lanh dao

c^p cao nhat cua mdi c$p quan lj/ thanh lap va quan ly. diiu hanh

(kiim toan nha nude hoac thanh tra nha nude, kiim toan ndi bd

hoac thanh tra chuydn nganh...) hoac cdc td chtic hanh nghl ddc lap

(diin hinh la cac cdng ty kiim toan ddc lap).

VI loai hinh huai dpng, cung c6 nhiiu loai cu thi khac nhau.

Theo muc tidu cua cac hoat ddng cd thi quy vl hai loai hoat ddng

co ban: hoat ddng kinh doanh va hoat dQng su nghidp. Vdi hoat

ddng kinh doanh, Ipi nhuan duoc coi la muc tidu va la thudc do chaft

lupng hoat ddng. Do d6, kiim tra cSn hudng tdi hidu qua cua vdn,

cua lao ddng, cua tai nguydn. Trong khi dd hoat ddng su nghidp cd

muc tidu chu ylu ia thuc hidn tdt nhidm vu cu thi vl xa hdi, vl quan

ty trdn co sd tilt kidm kinh phi cho vide thuc hidn nhidm vu dd.

Trong trudng hop nay, kiim tra thudng xem xlt hidu nang cua quan

ty thay cho hidu qua trong kinh doanh.

Ngay trong b&n than hoat ddng kinh doanh cung rdt da dang:

sin xudt cdng nghidp, san xudt ndng nghidp, xdy lap, van tdi, du

ljch,... Nhting hoat ddng nay tuy dlu hudng tdi muc tidu loi nhuan

song lai khde nhau vl llnh vuc tao ra loi nhuan, vl co du cdc ngudri

su dung, vl qui trinh tao ra sin phdm, dich vu vi tCr dd khde nhau vl

co ctfu chi phi, thu nhap... Do vay, ndi dung va phuong phdp cu thi

cua kiim tra, dac bidt ia kiim tra nghidp vu kinh doanh cflng cd sir

khde bidt ding kl.

Trong quan hd sd htiu cung cdn chi rd hai hinh thtic sd htiu

co ban: sd htiu nha nude va sd htiu tu nhan. Tuy nhidn, c&c don vj

thudc ca hai hinh thtic nay thdng thudng dlu chiu su diiu tilt vi md

cua Nha nude ndn dlu can dupe kiim tra kit qua hoat ddng theo

nhting chudn muc chung. Tuy nhidn, vdi cdc don vi thudc sd htiu

nha nude, Nha nude vira la chu sd htiu, vira Ik ngudi diiu tilt hoat

ddng ndn cdng vide kiim tra thudng do mdt bd m4y chuydn mdn

cua Nha nude tiin hdnh. Trong khi dd c&c don vj thudc sd htiu nr

nhan theo qui djnh cua phdp luat cu thi cd quyln lua chon don

10

vj (ca nhan) 1dm nhiem vu ki£m tra kit qua hoat ddng cdn dupe

cdng khai hod.

Trong quan he truydn thdng van hoa va cac didu kien kinh td

x8 hpi khde nhau c6 anh hudng din kie’m tra cdn dac biftt chu trong

trinh dp kinh tl vd dan trf, trinh dd quan ly, tinh ky cuong vd truydn

thing luat phap. Nhting ylu t<5 ndy co anh hudng tdi quan ly d6ng

thdi tdc ddng din su khde bifit trong cdch thtic vd td chtic ki£m tra.

TCr ttft cd nhflng didu trinh bdy tren, c6 the di din nhting kit ludn

chu ylu sau:

Mdi Id, Kiim tra - kiim sodt gdn lidn vdi quan 1?, d6ng thdi

gdn lidn vdi moi hoat ddng. d ddu cd quan ty thi d dd cd kiim tra￾kilm sodt.

Hai Id, Qudn ty gdn lidn vdi ccf chi kinh tl, vdi didu kien xd

h6i cu thi... Khi cdc di£u kien tidn dd ndi tren thay d6i thi hoat

dQng kiim tra cflng cd thay d6i theo.

Ba Id, Kie’m tra nay sinh vd phdt tri£n tfir chinh nhu cdu quan

ty. Khi nhu cdu kiim tra chua nhidu vd chua phtic tap, ki£m tra

dupe thuc hidn d6ng thdi vdi cdc chtic ndng quan ty khde tren cung

mdt bd mdy thdng nhdt. Trdi lai, khi nhu cdu ndy thay ddi tdi mtic

dO cao kiim tra cung cdn tdch ra mdt hoat ddng ddc Idp vd dupe

th\rc hien bdng mdt he thdng chuyen mdn dpc Idp.

1.2. Kiim tra kl todn trong hoat ddng tdi chinh

Hoat ddng tdi chinh gdn li£n vdi moi hoat ddng khdng phdn

biftt muc tieu (kinh doanh hay su nghiep cdng cdng), khdng phdn

biftt llnh vuc (san xudt hay dich vu), khdng phdn biet sd htiu (cdng

cQng hay tu nhdn) w... Trong khi dd; kl todn tdi chfnh Id su phan

dnh hoat ddng tdi chfnh: Dd Id he thdng thdng tin vd kiim tra v6 tinh

hinh tdi san bdng chting tti, ddi ting tdi khoan, tfnh gid vd tdng hop -

cdn ddi kl todn**1.

’’:Xem:L^ thuytt Hach to4n k£ todn.NXB Thtfng k«. xufl't bin 1991 vi UU ban 1992,

11

Mdt trong nhting dac trimg co ban cua kiim tra kc loan Id

gdn chat hai chtic nang thdng tin va kie’m tra khdng chi tren ca chu

trinh k£ todn mfc ngay tren tirng ylu td ( tirng budc) cua chu trinh

do. Chting tCr kd todn khdng phai chi Id phuong phap ghi nhan vi

truyln dat thdng tin md cdn la minh chiing phap ly cho su hinh

thanh cac nghiep vu kinh td. Ddi ting tai khoan khdng chi la phuong

phdp phan loai, phan anh su van ddng cua tai san ma con la phuong

phip kiim tra nhung quan he can dd'i (ddi ting) cu thi: tfnh gii

khdng chi ia phuong phap tdng hop so tiin hoac chi phi phai tra cho

viec hinh thanh mdt tai san hay mdt khdi luong cdng viec (dich vu)

ma cdn la phuong phap ddi chieu vdi nhiiu dja ban phan ti'ch chi

phi, tai san; tdng hop - can ddi kd toan khdng chi cung cdp nhung

thdng tin tdng hop ma c6n la phuong phip kiim tra kdt qua can

ddi tdng quat trong thdng tin ke' todn v.v...

Chinh nhd nhQng uu viet tren cua ke toan n6n ngay tir thdi

nguyen thuy, ngudi cd dai da ddnh ddu tren cdc than cay, budc niSt

tren c^c day thimg vira de theo doi chi tieu, kdt qua.... vira dI d<5i

chidu, xem xdt, ra sodt bitfn ddng vl tai san. Dac bidt vdi su ra ditf

cua kd todn kip va su phdp triln ngay cang hodn then cua he thdnj;

phuong phap kd toan, hdu hit cac nhu cdu kiim tra tai chinh tir thf

ky XVn din giu’a the ky XX da duoc thoa man ngay tren ban tha||

hoat ddng kd todn. Cho ddn nhQng ndn 30 cua thd ky XX, bang

su phd san cua hing loat cdc td chtic tai chinh, tin dung ldn d B&

My vd Tdy Au, chtic nang tu kiim tra cua ke todn mdi chiu bdc 10

ydu dilm cua minh so vdi yeu cdu quan ty trudc het la ddi vdi cdc 16

chtic tdi chinh vd tie'p dd Id cdc doanh nghiep san xudt va djch vu

qua cdc don vj su nghiep cdng cong va den ca co quan nha nude

quan ty tai san cdng.

Cung cdn ndi them rdng, phuong phdp tu kiim tra cua kl

todn du cd uu viet song cung chi tao duoc niim tin cho mdt gidi haa

nhdt dinh cua ngudi quan tdm din tinh hinh tdi chfnh d mdt pham vi

xdc dinh. Do vdy, vide kiim tra ngoai kd todn Id yeu cdu tdt yeu cut

quan ty ddc bidt trong diiu kidn da phuong hod sd hihi vd da dang

hod cdc loai hinh don vj kinh doanh va cdng cdng.

12

Dac bidt, cin nhan thtic ro su cich biet gitia thuc trang hoat

dQng tai chinh (thong tin tai chinh phat ra) vdi su phan anh cua no

trong ke toan (thdng tin tai chinh thu duoc qua kd toan). Day la

khoang cach tat yd'u gitia ky vong cua nhidu ngudi quan tarn den

hoat ddng tai chinh vdi nhffng gidi han cho phep ve nghd nghidp

trong cac chinh sach ke toan; gitia tinh da dang, thudng xuydn cua

lu<?ng thdng tin phat ra tir hoat ddng tai chinh vdi su gidi han khdng

trinh khdi vd trinh dd. vd phuong tifin... thu thSp cac thdng tin nay.

Duong nhien, vdi su tid'n bd cua khoa hoc va ky thuat. khoang cach

niy cd thi duoc rut ngin song trdn thuc te khdng thd’ xoi bo su cach

bidt niy. Do vay, kiem tra kd toan du khoa hoc cung chi kiim tra

phkn thdng tin di thu duoc. Vdi luong thdng tin chua thu duoc

nhung lai cin cd dd’ xdc minh thuc trang tii chinh r5 rang cin cd

kiim tra ngoai kd' todn.

1.3. Ljch su phat trien cua kiem tra tii chinh

Quan nidm vd kiim tra tai chinh ndi chung vi kiim tra kd

todn ndi ridng nhu trdn da cho tha'y mdt mat kiim tra tai chinh la

ydu ciu tit yd'u cua quin ly. Vd td chtic, kiim tra cd thi thuc hidn

ngay trong cic hoat ddng quin 1? hoac tich bidt thinh hoat ddng

dQc lap. Mtic dd ddc lap hay phu thudc cua hoat ddng kiim tra trong

quan ty li tuy thudc vio ydu ciu quin ty va khi nang thoa man nhu

ciu thdng tin dd d cic phan hd quin ty trudc hdt li kd toin. Ljch sti

kd toin vi kiim tra tii chfnh da chting minh mdi quan hd htiu co

niy:

6 thdi ky cSdgi: Kd' toin duoc thuc hidn chu yd'u bang nhting

diu hieu ridng trdn cic scri day, than cay, li cay... Hinh thtic nay

phi hop vdi giai doan diu cua thdi ky cd dai do xa hdi cdn chua cd

cia cii thtia, nhu ciu kiim tra trong quin ty cdn ft vi d mtic dd don

gian. TUy nhidn vio cudi thdi ky cd dai, sin xuit da phit triln. cua

cai thira ngiy cing nhiiu, ngudi sd htiu tii san vi ngudi quan ty, cit

trti tii sin da,tich rdi nhau. Nhu ciu kiim tra tii sin vi cic khoin

thu, chi ngiy ?iog phtic tap. Do dd, hinh thtic kd toin dcm gian

khdng cdn dip ting duoc nhu ciu mdi cua quin ty vi kiim tra ddc

lip da phit sinh trudc hdt d La mi, Anh, Phip.

13

d L a m d, vdo T h i ky thti III trudc cdng nguyin. cac nha

cdm quyln da sir dung nhflng quan chtic chuydn kiim tra v i

trinh bay lai k it qua kiim tra. Tir Audit nghTa la nghe cung c6

ngu6n gdc lich su tir day.

6 Anh, theo Van kiln cua Nghi vi6n, vua Eduoard De nhit

cho c ic nam tudc quyln tuyln dung kiim tra viin (Auditors). Ban

than vua cung cho ddi chilu lai cac tii khoan thudc di chtic cua cd

Hoang hiu Eleonor cua Ngii.

d P hdp, Vua Charlemange (768-814) cung theo tidn 16 cua

La ma da tuyln cdc quan chtic cao ca'p phu trach giam sat cdng vifec

quan ly, die bifit la cac nghiep vu tai chinh cua cac quan chtic dja

phucmg va trinh bay lai cdc kit qua vdi Hoang d I hoac c ic vj quan

can thin. V io th i ky thti III sau Cdng nguyfin, d Phap da c6 Chuyln

luin “Quan hat quan an” khuyln cdc vj nam tudc hang nam doc

cdng khai bao cao v l tai san trudc c ic kiim tra vidn.

TtiTrung d a i tro di da c6 su hoan thifin va phdt triln d in cua

k l todn. Ching han, vdi cdc khoan giao djch buQc hai bln cung ghi s i

da hop thtic duoc cdc quan he ddi chilu.

D d c b iit tit th e ky thti XVI trd d i, su xu it hien cua k l todn

kip da dap ting d iy dd nhu cdu quan \</ va an todn tdi san thdi biy

gid. T ilp d6 Id th i ky thti X V II d in diu th i ky thti X X , cdc

phuong phdp k l todn vd kp thuat thdng tin phdt triln din mtic tinh

xao da ddp ting ngdy cang tit hon nhu cdu quan ty.

Tit nhting ndm 3 0 cu a t h f ky thti XX cdc quan he tdi chfnh

da phdt triln tdi mtic vuot khoi tdm kiim sodt cua k l todn vd kiim

tra lai cd budc ddt biln: Su pha san cua hang loat t6 chtic tdi chfnh

vd khung hoang kinh tl, suy thoai v l tai chfnh la diu h ilu chting

minh ylu dilm cua k l toan vd kiim tra so vdi ylu cdu quan \</ mdi.

6 M y, sau con aOt ndng n l v l tai chfnh vao nam 1929, bat

ddu tir nam 1934, Uy ban Bao ve va trao d li tiin te (SEC), da duoc

thdnh lap va Quy c h i v l kiim todn viin ben ngodi da bat ddu c6

hilu luc. D6ng thdi, Trudng ddo tao K l todn viin cdng chting cua

My (AICPA) da in ra miu chuin ddu tien vl bdo cdo kiim todn tdi

khoan cua cdc cdng ty.

14

Trong cdc xf nghidp, vide kiim tra cua cdc kiim todn vidn ndi

bd cung bdt ddu phdt trie’n. Ndm 1941, Trudng ddo tao Kiim todn

vidn ndi bd (IIA) duoc thanh Idp cung c6ng bd viec xdc djnh chfnh

thtic vl chtic nang cua kiem todn ndi bd.

Tir nhitng nam 50 cua the ky thif XX, nghidp vu ngoai kie’m

duoc bd sung lidn tuc vd cd'u true, phuong phap va ky thudt.

Ddng thdi, hoat ddng ndi kTd’m cung vuot qua gidi han chi d llnh

vuc kd todn - tdi chfnh dI md rdng sang vide ddi sodt va danh gid ca

hd thdng quan ly cua doanh nghidp.

Trong llnh vuc cdng cdng, tir nhting ndm ndy da xudt hidn

nhiiu td chtic kiim todn cua chfnh phu trong cdc fihh vuc qudn ddi,

hdnh chfnh vd cdc xf nghidp cdng cdng. Mdt td chtic quan trong Id

Vdn phong Tdng kd todn (Government Accounting Office- GAO) nay Id

Vdn phdng Gidi trinh Trdch nhidm (Government Accountability

Office) da cd vai trd quyd't dinh trong vide md rdng dja bdn kiim

todn. Vide cdng bd cdc chuin muc cua GAO vdo ndm 1972 (vd rd

sodt lai vdo ndm 1981) mdt mdt khdng djnh loi fch kiim todn trong

khu vuc phi thuong mai vd mdt khde da khdng dinh quan dilm vd

phuong phap mdi dl ddnh gid hidu qua cua cdc nghidp vu phi

thuong mai.

d phdp: Vide kiim tra cua bdn ngodi do nhting ngudi chuydn

nghiep dam nhdn mdt cdch ddc Idp dd duoc xdc dinh trong Dao ludt

vd cdc cdng ty thuong mai ngdy 24 /07 / 1966. Ddng thdi kiim todn

ndi bd cung da xudt hidn chfnh thtic d Phdp vdo ndm 1960 trong cdc

cdng ty chi nhdnh cua cdc tdp dodn ngoai qudc, cdc td chtic ngdn

hdng vd duoc phdt triln vdi vide md rdng quy md cua cdc cdng ty

vdi y nguydn tdng cudng sir dn dinh vd hidu qua cua cdc xf nghidp.

Ddn ndm 196S da thanh Idp Hdi kiim sodt vidn ndi bd cua Phdp,

sau trd thdnh Vidn nghidn ctiu kiim todn vidn va kiim soat vidn ndi

bd cua phdp (IFACI) vdo ndm 1973.

Trong khu vuc cdng cQng,kilm todn cQng cd nhiiu tidn triln

rd ndt, luc ddu ndm trong Uy ban ddi chilu tdi khoan cua cdc xf

nghiep cdng (Commission de verification des comptes des

entreprise publiques) cho din ndm 1976. Tir ndm 1976, Tod thdm kl

(Cour des comptes) duoc Dao ludt Tdi chfnh sua ddi ngdy 22/6/1976

IS

giao vide ddi chidii cic lai khoan va quan ly cac xi nghiep cdng

cdng.

6 Viet Nam. Kid’m Ira noi chung cung nhu kiem ira kc loan

n6i ridng da duoc quan lam ngay iu thdi ky bill ddu xay dung ddi

nude. Ta't nhidn. Irong co chc kc hoach hoa lap trung. cong lac kidm

Ira vd bd may kiem Ira cung duoc to chtic phu hop vdi co chc do:

Nha nude vdi iu each la ngudi quan ly vi md. ddng thdi la chu so

htiu da ndm trong tay toan bd cdng lac kc loan va kiem ira noi

chung. Kid’m soat ndi bd chu ydu duoc thuc hien thdng qua tu kidm

tra cua kd loan: Kidm ira cua Nha nude chu ydu duoc thuc hidn

thong qua xdl duydt hoan thanh kc hoach. xet duvet quyel loan va

thanh tra theo vu vide... Tit nliCoig mini 90. sau khi chuydn ddi co

chd kinh td'. kidm loin ddc Up da hinh thanh. Kid’m loan nha nude

cung da duoc thanh lap. Cd thd ddn ra nhting net co ban vd ljch sir

cua kid’m ira kd loan, kidm loan cua Vidt Nam thdng qua cac thdi ky

sau:

Ve kiem tra ke loan: Trong thdi ky bat ddu xay dung xa hdi

XHCN 6 midn Bdc, nam 1957 Idn ddu tidn Nhd nude da ban hanh

Chd' dd sd kd' toan trdn hd thdng cdc Ldnh nhat ky, trong dd cd gdn

27 Ldnh nhat k^ dung cho cac don vj kinh td thudc so huru nhd

nude. Trong mdi nhat ky da kdt hop ca ydu cdu thdng tin cho quan

ly vd ydu cdu kiem tra hoat dong tai chinh. Day la mdc ddu tidn thd

hidn muc tidu thd’ chd' va thuc hien su thdng nhdt va tieu chudn hod

cdng tdc kd’ todn, kidm tra cua dd't nude dd’ phuc vu cho ydu cdu

quan ty cua xf nghidp vd cua Nhd nude.

Trong nhitng nam ddu tien nay, du hd thdng phap chd cdn

don gian nhung nhd y thtic trach nhidm va ky eucmg trong cdng tdc tdi

chfnh kd' toan rat tdt gop phdn quan trong dua cdng tdc quan ty tdi

chfnh di vdo ndn ndp.

Ndm 1967, Lien bd Thdng kd va Tai chfnh da ban hanh Chd'

dd ghi chep ban ddu ap dung cho cdc xi nghidp qudc doanh va mdt

loat chd' dd vd tdi khoan kd' todn. bd nhdt ky chting tir cting hd thdng

cac bao cao thdng kd - kd toan. Gid tii ljch sir eiia cic van ban phap

ty cua kd' todn ndu trdn chfnh la a chd: Chting phuc vu die luc cho

su quan ty cua Nhd nude dd'i vdi cdng cudc xfty dung ehu nghTa xa

16