Sự khác biệt về chất lượng kiểm toán của 4 công ty kiểm toán lớn nhất trên thế giới

NHUNG NGHICN CUU MOI TRONG KHOfl HOC KINH

. ^

#

Su khac biet ve chat lircfng kiem toan

cua 4 Cong ty kiem toan I6n nhat tren the gidi

Th.s Tran IWanh Dung

Dqi hgc Kinh te Qudc ddn

Kiem toan giCr vai trd quan trgng trong viec thda man Igi ieh eua edng ehung va

bao dam do tin pay trong viee lip Bao eao iai ehinh (BCTC). Chat lugng kiem toan

cd lien quan den mife do bao dam va la kha nang ma BCTC khdng cdn chifa dung

cae sai pham trgng yeu. Cac nghien eifu trudc day tin tudng vao gia djnh rang cae

edng ty kiem toan Idn eung cap chat I Udng kiem toan tdt hdn va ed su (Jong nhat ve

chat lugng kiem toan giCracac cdng ty kiem toan Idn. Tuy nhien, su sup dd eua

Arthur Andersen da lam giam^dd tin eay eiia gia djnh dd. Nghien eifu nay danh gia

sif khae biet ve chat lugng kiem toan dua tren mifc do tuan thii ehuan muc ve giam

gia trj eiia Lgi the thuang mai tif phia cic cdng ty nietin yet chifng khoan Hdng Kdng

nam 2005. Nghien eifu nay phat hien ra ring cd sif bien ddng dang ke ve chat lUdng

kiem toan trong 4 Cdng ty kiem toan Idn nha't tren the gidi.

1 Gidi thieu

Hoat dpng kiem toan giOr vj

trf quan trpng trong viec duy tri

va phat hdnh BCTC ed chat

lupng eao, dem lai niem tin

cho cdng chiing. Nganh kiem

toan cang trd nen quan trpng

ddi vdi nhiirng ngudi sif dung

BCTC khi ma "tinh trung thife

va hgp ly" cija cdc thdng tin

tren BCTC bj vi pham nghiem

trpng va hang loat eae sai

pham lien quan den edng tac

ke toan vd lap BCTC.

Chat lupng kiem toan dupe

coi nhu la mpt trong nhii'ng

van de quan ^trpng nha't trong

hoat dpng kiem toan vd dUde

xac djnh nhu la khi nang ma

BCTC phin anh trung thuc va

hdp ly khi y kien chap nhan

toan phan dugc dua ta. Nhan

thifc ve viec eae edng ty kiem

toan Idn eung cap cae djch vu

kie'm toan CO chat lupng cao

da dupe de cap trong rat nhieu

nghien cifu. Tuy nhien, nhan

thUe dd bj sut giim bdi sU pha

sin ciia tap doan nang lupng

Enron va su sup dd ciia Cdng

ty kiem toan Arthur Andersen

nhifng nam dau the ky 21.

Nhieu ciude gia tren the gidi

da chuyen ddi sang ap dung

edng tac ke toan vd lap BCTC

dUa tren Chuan mUc lip BCTC

qudc te (International Finan￾cial Reporting Standards￾IFRS). Viec ap dung IFRS

dupe xem nhu la mpt cupc

each mang trong edng tac ke

toari vd lap BCTC va tao ra rat

nhieu khd khan khdng chi ddi

vdi ngudi lap BCTC ma dd'i vdi

c i kiem toan vien (KTV) trong

qua trinh kiem toan.

De hda nhap vdi IFRS,

Hdng Kdng da ban hanh

khung phap ly diy dii ve ke

toan va Chuan mUc lap BCTC

Hdng Hdng (Hong Kong

Financial Reporting Stan￾drads- HKFRS) ra ddi va cd

hieu lue tU 1/1/2005. Do tfnh

phife tap eua IFRS cung nhu

HKFRS, dae ^biet lien quan

den eae ehuan mUe ve eae

edng cu tai ehi'nh, giim^gid trj

ciia tai sin... nen cd khi nang

tdn tai sai pham tiem tang tren

BCTC ciia cae cdng ty trong

nhung narn di u ap dung

HKFRS. Dieu nay cung tao ra

nhieu khd khan eho KTV trong

viec phat hien eac sai pham

trong he thdng ke toar, ciia

cdng ty khach hang. Dc dd,

chit lUdng kiem toan ed the bj

inh hudng do khi nang tdn tai

nhieu sai pham tren BCTC ma

cd the KTV khdng phat hien

dupe.

Giim gia trj^ ciia tai sin

trong dd bao gdm giim gia trj

eiia Lpi the ThUdng mai

(LTTM) la mpt trong nhGmg

chuan mUe khd ap dung nhat

vao thuc tiin. Bdi vi ehuan

mue bao gdm nhieu quy djnh

phi/e tap, khdng rd rang va

dua tren nhieu gi i djnh mang

tfnh chii quan trong nhung

dieu kien khdng chac chin

trong tUdng lai. Theo quy djnh

eiia chuan mUc, bin chat va

djnh dang eiia BCTC dd'i ydi

LTTM khdng thay ddi nhieu,

nhUng chuan mUc lai yeu eau

trinh bay hang loat cac thdng

tin tren Thuyet minh (Ghi chii)

BCTC.

Do chat lupng kiem toan

eiia eac cdng ty kiem toan cd

mdi lien he tyje thuan vdi tfnh

tuan thii ehuan mue ciia cac

cdng ty khach hang da dupc

phat hien trong nhieu nghien

ciru ve chat lUdng kiem toan,

sU bien ddng ve chat lupng

trinh bay giam ^ia trj eua LTTM

ed khi nang anh hudng den

chat lupng kiem toan. Do vay,

nghien eCru nay do ludng cliat

lupng kiem toan dua tren mCre

dp tuan thii theo yeu ciu trinh

bay ve giim gia tri^ eiia LTTM

theo Chuan mUe ke toan sd 36

(HKAS 36) "Giam gia trj eua

Tai san".

2. Cae,nghien ciiru ve chat

lUdng kiem toan

Chat lupng kiem toan la khi

nang ma KTV phat hien va

bao cao nhCmg sai pham trpng

yeu trong he thdng ke tdan

eiia cdng ty khach hang. Trong

dd, kha nang phat hien sai

43