Suy nghĩ về tính nhân văn của hoạt động kiểm toán

VAN Dt HOM NAY ( Sd 09 (86) - 2010 J

Suy nghi ve tinh nhan van cua

hoat dong kiem toan - " "' '^'"'"•" TS. Giang Thj Xuyen

"jr^Tim todn Id qud trinh hoqt dqng mot cdch dqc lap cua nhirng ngudi cd chuyin mon

0 n nghiep vu, cd thdm quyin, duqc ggi la kiim todn vien (KTV), thuc hi$n viic kiim tra

_JK. A . ddnh gid thdng tin ciia mgt dan vi. Trong diiu kien nin kinh tephdt trien vd hgi nhqp,

ngdnh kiim todn dd phdt triin khong ngung vd trd thdnh mgt trong nhdng ngdnh nghi quan

trgng bac nhdt trong xd hgi, ngdy cdng duqc nhiiu ngudi quan tdm. Nhiing ndm gdn day,

thdng tin vi cdc hoqt dgng kiim todn dd duqc cdng bo rong rdi trin cdc phuang tien thong tin

dqi chiing, vd thuat ngu kiim todn khdng con xa la vdi so dong ngudi trong xa hgi. Trin cdc

diin ddn, ngdy cdng cd nhiiu bdi viit nghiin cuu, luqn bdn vi cdc khdi niem, chuan muc, ky

thuat nghiep vu... cua kiim todn. Dudi gdc do khdc, tdc gid mudn di cap din tinh nhan van

cua hoqt dgng kiim todn.

Theo quan diem hien dai,

tinh nhan van la tdng hgp each

sdng, each cu xu, each bgc,

each suy nghT, each giao tiep...

ciia con ngudi trong qua trinh

boat ddng cua hg. Trong xa bdi

van minh, dan chii, tfnh nhan

van ludn dugc quan tam trong

mgi boat ddng cua con ngudi,

lam nen cho sy phat trien toan

dien cua xa hdi. Tinh nhan van

la ve sang dep cua con ngudi.

Tfnh nhan van trong kinh tl la

each cu xu trong kinh tl mang

tfnh each nhan dao cua con

ngudi chir khdng phai ludn

cang cung theo luat. Muc tieu

cudi cung ciia tfnh nhan van la

lam cho cudc sdng tdt dep ban

cho mgi ngudi, quan tam ddi

vdi hanh phiic va lgi fch ciia

ngudi khac dl tiln din xa hdi

van minh, giau tfnh nhan van.

Cung nbu mgi boat ddng

khac trong nen kinh tl, boat

ddng kiem toan cung cin

hudng tdi tfnh nhan van. Cd

the ndi myc tieu cudi cimg cua

tfnh nhan van trong boat ddng

kiem toan la lam cho mgi dan

vi, ca nhan lien quan den hoat

ddng kiem toan deu phat trien

theo hudng tdt dep ban. Kiem

toan vdi chirc nang xac nhan

va chiic nang tu van deu can

hudng tdi tfnh nhan van.

Ve tinh nhan van trong

chu'c nang xac nhan: The

hien khac nhau ddi vdi tung

nhdm ddi tugng lien quan tdi

boat ddng kiem toan, cy the:

+ Ddi vdi dan vi dugc

kiem toan (vdi tu each la ben

cd thdng tin cin dugc kiem

toan): Theo yeu cau ciia phap

luat hien hanh (vi du ddi vdi

bao cao tai chinh la Luat ke

toan va cac van ban phap ly

cd lien quan ve ke toan), dan

vi dugc kiem toan cd trach

nhiem cung cap thdng tin mdt

each day dii, kip thdi, dam bao

64> Tqp chf nghien cdu Tdi chfnh Ice todn

do tin cay cho cac ddi tugng sii

dung thdng tin. Cac dan vi deu

phai thiet ke va van hanh He

thdng kiem scat ndi bd va He

thdng ke toan dii manh de dap

irng cac yeu cau dd. Tuy nhien,

do cd nhung han che cd hftu

cua He thdng ke toan va He

thdng kiem soat ndi bd nen cd

the cd nhftng sai pham khdng

dugc ngan chan, phat hien va

sua chua kip thdi, dan den

thdng tin (trong dd cd he thdng

bao cao tai chfnh) do dan vi

xir ly va cung cap ludn cd kha

nang bj sai lech. Do vay can

cd KTV la ben tbii 3 ddc lap,

khach quan, cd chuyen mdn

nghiep vu va trach nhiem phap

ly tien hanh kiem tra, xac nhan

ve mirc do trung thyc, hgp ly

cua thdng tin, dam bao quyln

lgi cho ngudi su dung thdng

tin. Trong qua trinh kilm toan,

KTV cd trach nhiem phai phat

hien va thdng bao cho ngudi

su dung thdng tin bilt ring: