Hiện nay việc ban hành và công bố các chuẩn mực kế toán, chuẩn mực kiểm toán Việt Nam áp dụng cho các doanh nghiệp hoạt động sản xuất, kinh doanh và các công ty kiểm toán hoạt động tại Việt Nam là vô cùng quan trọng. Để tìm hiểu sâu hơn về vấn đề này mời các bạn tham khảo Tài liệu Hệ thống các chuẩn mực kế toán kiểm toán mới của Việt Nam: Phần 1.
AMBIENT/
Chủ đề:
Nội dung Text: Kiểm toán mới của Việt Nam - Hệ thống các chuẩn mực kế toán: Phần 1
- Luat gia HUYNH MINH NHI - NGUYEN QUANG HUY
NHA XUAT BAN THONG KE
HA NOI 2003
- H E• THONG CAC CHUAN M lfC •
k e t o An k ie m t o An m 6 i
CUA V IET NAM
- L uat gia HUYNH MINH NHI - NGUYEN QUANG HUY
HE THONG
CAC CHUAN MlfC
KE TOAN K IEM TOAN
Mflll c t A V IE T NAM
NHA XUAT BAN THONG KE
h A NOI - 2003
- HE THONG CAC CHUAN M l/C
KE TOAN KIEM TOAn MCfl CUA V IET NAM
Luat gia HUYNH MINH NHj - NGUYEN QUANG HUY
C hiu tra ck n h iem xudt ban
CAT v a n t h An h
B ien tap : NGUYEN HANH
T rin h bay : NGUYEN THU THAO
B ia : TRUNG NGUYEN
NHA XUAT BAN THONG KE
98 Thuy Khue, Ba Dinh, Ha Noi - DT : 8257290
Ma so p h an loai 33 335 9 9 - 1 0 4 - 2 0 0 3
TK 2002
In 1.000 ban, kho 14,5 x 20,5 cm tai Xi nghiep in so 3. So
DKKHXB: 99-104/XB-QLXB Cue xuat ban cap ngay 30-1-2002. In
xong va nop hfu chieu thang 04 nSm 2003.
- QUYET D|NH SO 38/2000/QD-BTC NGAY 14-3-2000
CUA BO TAI CHINH
Ve viec ban hanh va cong bo ap dung He thong
chuan mtfc
■ ke toan,• chuan muc
m kiem toan Viet
m Nam
BO TRl/CfNG BO TAI CHINH
Can cue P h ap len h K e toan va T hong ke ngay 10-05-1988;
Can cil N ghi d in h so 1 7 8 /C P ngay 28-10-1994 ciia Chinh
phu ve n hiem vu, quyen han va To chilc bo may Bo T ai chinh;
B e thile h ien chii tritong cai cach kinli te tlieo co che thi
trilbng va tien trinh h o i n hap;
T heo d e nghi cua Vu trudng Vu Che d o k e toan, Vu trilang
Vu Tai chinh d oi ngoai va C hanh Van p h on g B o T ai chinh.
QUYET DINH
Dieu 1: Ban hanh va cong bo cac chuan miic ke toan, chuan
miic kiem toan Viet Nam ap dung cho cac doanh nghiep hoat
dong san xuat, kinh doanh va cac cong ty kiem toan hoat dong
tai Viet Nam. He thong chuan miic ke toan, chuan miic kiem
toan Viet Nam phai di/crc xay dung theo nguyen tSc:
- Diia tren co so cac chuain miJc quoc te ve ke toan, chuan
miic quoc te ve kiem toan do Lien doan ke toan quoc te (IFAC)
cong bo;
- Phu hop vdi dieu kien phat trien cua nen kinh te thi
trifdng Viet Nam, phu hop vdi he thong luat phap, trinh do, kinh
nghiem ke toan, kiem toan cua Viet Nam;
- Chuan miic ke toan, chuan miic kiem toan Viet Nam phai
don gian, ro rang va tuan thu cac quy dinh ve the thiic ban hanh
5
- van ban phap luat Viet Nam.
Dieu 2: Ban chi dao nghi§n ctiu, soan thao chuan miic ke
toan Viet Nam dtfoc thanh lap theo Quyet dinh so 1503/1998/QD-
BTC ngay 30-10-1998 va Ban chi dao nghien cufu, soan thao
chuan miic kiem toan Viet Nam-diioc th&nh lfip theo Quyet dinh
so 19/1999/QD-BTC ngay 12-02-1999 cua Bo trtfdng Bo Tai chinh,
khan triicfng thiic hien nhiem vu duoc giao theo ke haach de dam
bao viec ban hanh va cong bo cAc chuan miic ke toan, chuan miic
kiem toan Viet Nam duoc hoan tat vao n&m 2003.
Dieu 3: Vu che do ke to&n la don vi thiidng tnic cua cac Ban
chi dao va cac To soan thao chuan miic, co nhigm vu to chufc trien
khai viec soan thao, tiep thu y kien v^ hoan chinh trinh Bo ky
ban hanh. Cac don vi: Tong cuc Thue, Vu Ngan sach Nha niicrc,
Vu Chinh sach Tai chinh, Cue Tai chinh doanh nghiep, Vu Dau
tii, Kho bac Nha niidrc, Triidng Dai hoc Tai chinh - Ke toan Ha
Noi va cac don vi tnic thuoc Bo co lien quan, co trach nhiem ctf
can bo trifc tiep tham gia cac Ban chi dao va cac To soan thao;
phoi hop, cung cap so lieu, thong tin va tao dieu kien de cac Ban
chi dao, cac To soan thao hoan thanh tot nhiem vu diioc giao.
D ieu 4: Quyet dinh nay co hieu liic thi hanh tC/ ngay ky,
Trifdng ban chi dao nghien ciiu, soan thao chuan miic ke toan,
Triidng ban chi dao nghien ciiu, soan thao chuan miic kiem toan
Viet Nam, Vu triidng Vu Che do ke toan, Thu trudng cac don vi
thuoc va triic thuoc Bo chiu trach nhiem thi hanh Quyet dinh
nay./.
KT. B 0 TRUCfNG B 0 TAI CHINH
Thii triidng
TRAN VAN TA
6
- QUYET B|NH SO 489/QB-8TC NGAY 10-5-2000
CUA BO TAI CHiNH
■
Ve viec ban hanh Quy trinh
xay dung, ban hanh va cong bo
chuan mure
a ke toan," chuan mire
m kiem toan Viet
m Nam
TRl/CfNG BAN CHI DAO
- Can cil P h a p len h K e toan va Thong k e ban han h k'em theo
L en h so 0 6 / LCT-HDNN ngay 20-5-1988 cua Chu tich H oi dong
N ha nuac va N ghi d in h so 0 7 1CP ngay 29-01-1994 cua Chinh
phu ban han h Quy ch e kiem toan doc lap trong nen kin h te quoc
d an ;
- Can cil Quyet d in h so 1503 /1 9 9 8 / QD-BTC ngay 30-10-
1998 cua B o truang B o T ai chin h ve viec than h lap B an ch i dao
nghien ciiu, soan thao chan mite kiem toan Viet N am ;
- Can cil Quyet d in h so 19 /1 9 9 9 / QD-BTC ngay 12-02-1999
cua Bo truang B o T ai chin h ve viec than h lap B an ch i d ao
nghien ciiu, soan thao chudn mile k e toan Viet N am ;
De thong n hat va thuan tien cho viec nghien ciiu, xay dung,
ban han h va cong bo he thong chudn mile k e toan, chudn mile
kiem toan Viet N am ;
QUYET DINH:
Dieu 1: Ban hanh kem theo Quyet dinh nay Quy trinh xay
dung, ban hanh va cong bo chuan muc ke toan, chuan mire kiem
toan Viet Nam.
D ieu 2: Quyet dinh nay co hieu life thi hanh tti ngay ky.
D ieu 3: Cac thanh vien Ban chi dao soan thao chuan miic
ke toan, chuan miic kiem toan Viet Nam va cac thanh vien to
7
- soan thao chuan miic chiu trach nhiem thi hanh Quyet djnh
nay./.
KT. B 0 TRLfCJNG B 0 TAI CHINH
TH tf TRLfCJNG
tr An v A n t a
Trtfdng Ban chi dao nghien ciiu, soan thao
chuan miic ke toan va Ban chi dao nghien ciiu,
soan thao chuan miic kiem to&n Viet Nam.
8
- QUY TR)NH XAY DlfNG, BAN HANH VA GONG Bfi
CHUAN MUC
■ HE TOAN,• CHUAN MlTC
m KIEM TOAN VIET
• NAM
(Ban ha nh kem theo Quyet dinh so 4891QD-BTC ngay
10/5/2000 cua Triidng B an chi dao nghien ciCu, soan thao
chudn miic ke toan, chudn mtfc kiem toan Viet Nam)
1. C ac b itfc co n g v i§c
Viec xay dang va cong bo chuan mac ke toan, chuan mac
kiem to&n phai tuan thu Luat ban hanh v&n ban quy pham phap
luat vh Quy trinh nay, gom cac bade sau:
1.1. Xay diing nguyen t&c chung ve pham vi, doi tiiong ap
dung, co sor va nguyen t&c soan thao he thong chuan miic; danh
muc he thong chuan miic va sSp xep, phan loai cac chuan miic;
1.2. Dii thao tCfng chuan miic, thao luan nhom va to chiic lay
y kien chuyen gia, cac dan vi thuoc Bo Tai chinh va cac Bo, co
quan co lien quan, thanh vien Ban Chi dao soan thao chuan mac
va Hoi dong quoc gia ve ke toan;
1.3. Sau khi co y kien tham gia cua Hoi dong quoc gia ve ke
toan, ho^n thien trinh Bo tradng Bo Tai chinh ban hanh, cong
bo.
2. Bo cu c v an b an
M6i chuan mac ke toan va chuan miic kiem toan deu co ten
goi, so hieu, bo cuc theo phan, muc, doan, co tieu de cua phan,
muc va co so tha ta “doan”. M6i chuan mac bao gom 2 phan:
- Quy dinh chung;
- Noi dung chuan miic.
Phan quy dinh chung gom: Muc dich, noi dung co ban, pham
vi ap dung va cac thuat ngtf stf dung trong chuan miic.
Moi chuan mac chi giai thich c^c thuat nguf lien quan trac
9
- tiep, siif dung nhieu lan trong chu£in miic d6 v& thuat ngti P^ai
giai thich de hieu thong nhat; khong giai thich lai cac th u a t ngii
da giai thich or chuan miic trade.
Moi noi dung chu yeu diioc lap thanh doan rieng va ghi so
lien tuc.
3. Thong n h at quy dinh so h i^u, ky h i^u c h u a n mtfc
- Thuf tii cac chuan miic diioc s&p xep theo trinh tii: Cac
chuan miic quy dinh tii cac van de chung tiep den cac chuan miic
quy dinh nhufng van de cu the va theo trinh tii cac biidfc cong viec
ke toan, kiem toan;
- So hieu chuan miic ke toan ghi bang hai (02) chuf so va
chuan miic kiem toan ghi b&ng ba (03) chur so”;
- Ky hieu (hay chOf viet tat);
• Chuan miic ke toan Viet Nam la: CKV, tieng Anh la VAS;
• Chuan miic kiem toan Viet Nam la: CKTV, tieng Anh la
VSA.
4. P h am vi va trin h tif tr a o doi, xin y k ien
- Thao luan triic tiep trong tdng nhom va to soan thao de
hinh thanh va tto g biioc hoan chinh dii thao chuan miic;
- To chiic cac cuoc trao doi rong rai xin y kien tham gia cua
cac chuyen gia ke toan, kiem toan, chuyen gia tai chinh a cac ca
quan quan ly Nha niitirc, cac trudng dai hoc va trung hoc, cac
doanh nghiep, cac cong ty kiem toan, cac to chiic nghe nghiep ke
toan, kiem toan ve noi dung dii thao chuan miic;
- Thu thap va tong hap y kien tham gia qua cac cuoc trao doi
de bo sung, thong nhat va hoan thien theo ti/ng noi dung da dii
thao doi vofi tiing chuan miic;
- Giii xin y Kien cac Vu, Tong cuc thuoc va triic thuoc Bo
- Giii xin y kien chinh thiic cua cac Bo, co quan lien quan
10
- Phong Thuong mai va cong nghiep Viet Nam va Hoi Ke toan
Viet Nam;
- Thong qua Ban chi dao nghien cufu, soan thao;
- Gufi xin y kien tu van cua Hoi dong quoc gia ve ke toan;
- Ho&n thien du thao chusi'n miic trinh Bo trudng Bo Tai
chinh ban hanh, cong bo.
5. SiiTa doi, bo sung
Trong qu6 trinh thiic hien chuan miic ke toan, chuan miic
kiem toan neu xet thay can sufa doi, bo sung timg chuan miic
hoac mot so chuan miic thi viec sufa doi, bo sung cung thUc hien
theo Quy trinh nay.
6. Nhi^m vu cu a c a c th an h vien B a n chi dao
- Tham gia vao viec xay dung kg' hoach, de cuang nghien cufu
va x^c dinh cac nguyen tac chung ve pham vi, doi tucfng ap dung,
ccf sor va nguyen tac soan thao he thong chuan mUc ke toan,
chuan muc kiem toan cung nhu danh muc he thong chuan muc;
- True tiep chi dao va tham du cac cuoc thao luan to cac
chuan muc duoc phan cong;
- Tham gia y kien sufa doi hoan chinh cac du thao chuan
mUc;
- Pho bien, trien khai thUc hien cac chuan mUc ke toan,
chuan miic kiem toan sau khi ban hanh.
M6i thanh vien Ban chi dao thUc hien cac nhiem vu do
Trudng Ban chi dao phan cong.
7. Nhi
- - To chiic thao luan nhom, to ve noi dung dii thao cac chuan
miic;
- Phan anh ve Ban chi dao nhtfng kh6 khan, viidng m&c
trong qua trinh soan thao de co sii chi dao kip then;
- To chiic lay y kien tham gia cua cac nha chuyen mon doi
voti tiing chuan miic; hoan chinh dii thao chuan miic de trinh Ban
chi dao trinh Bo ban hanh.
Cac to, nhom va ca nhan thiic hien nhiem vu theo sii phan
cong cua Ban chi dao;
Quy trinh nay duoc ap dung thong nhat cho qua trinh
nghien ciiu, soan thao, ban hanh va cong bo chuan miic ke toan,
chuan miic kiem toan Viet Nam./.
KT. B 0 TRUONG B 0 TAI CHINH
Thii triidng
TRAN VAN TA
TrUcfng Ban chi dao nghien ciiu, soan thao
chuan miic ke toan va Ban chi dao nghien ciiu,
soan thao chuan muc kiem toan Viet Nam.
12
- Phan I
H ■i THONG CHUAN MlTC ■
KIEM TOAN
VIET
_______________________■ NAM
______________________________
1. QUYET OjNH SO 120/1999/QD-BTC NGAY 27-9-1999
CUA BO TRlTOfNG BO TAl CHINH
Ve viec ban hanh va cong bo 04
chuan mire kiem toan Viet Nam
b o t r i / 6 n g b o t Ai c h in h
- Can cuf Nghi dinh so 15/CP ngay 2-3-1993 cua Chinh phu
ve Nhiem vu, quyen han va trach nhiem quan ly Nha nude cua
Bo, co quan ngang Bo;
- Can cur Nghi dinh so 178/CP ngay 28-10-1994 cua Chinh
phu ve Nhiem vu, quyen han va to chufc bo may Bo Tai chinh;
- Can cuf Nghi dinh so 07/CP ngay 29-1-1994 cua Chinh phu
ban hanh Quy che kiem toan doc lap trong nen kinh te quoc dan;
Be dap ufng yeu cau doi mdi ca che quan ly kinh te, tai
chinh, nang cao chat liiorng cua kiem toan doc lap trong nen kinh
te quoc dan; Kiem tra, kiem soat chat litong hoat dong kiem toan
doc lap, lanh manh hoa thong tin tai chinh trong nen kinh te
quoc dan;
Theo de nghi cua Vu trudng Vu che do ke toan, Chanh Van
phong Bo Tai chinh,
13
- QUYE't DINH:
D ieu 1: Ban hanh bon (04) chuan miic kiem toan Viet Nam
co so hieu v& t§n goi sau day:
1. Chuan miic so 200: Muc tieu va nguyen tac co ban chi
phoi kiem toan bao cao tai chinh;
2. Chuan miic so 210: Hop dong kiem to£n;
3. Chuan miic so 230: Ho so kiem to£n;
4. Chuan miic so 700: Bao c£o kiem to£n ve bao cao tai
chinh.
D ieu 2: Chuan miic kiem toan V iet Nam diicfc ban hanh
kem theo Quyet dinh nay ap dung doi vdri hoat dong kiem toan
doc lap cac bao cao tai chinh. Dich vu kiem toan doc lap cac
thong tin tai chinh khac va dich vu lien quan cua Cong ty kiem
toan diicfc ap dung theo quy dinh cu the cua tCftig chuan miic.
D ieu 3: Quyet dinh nay co hieu liic thi hanh sau 15 ngay ke
tCf ngay ky.
D ieu 4: Cac Cong ty kiem toan va kiem to£n vien hoat dong
hop phap tai Viet Nam co trach nhiem trien khai thiic hien
chuan miic kiem toan Viet Nam trong hoat dong cua moi Cong
ty.
Vu triidng Vu Che do ke toan, Chanh van phong Bo va Thu
triidng cac don vi lien quan thuoc va triic thuoc Bo Tai chinh co
trach nhiem hifcrng din, kiem tra va thi hanh Quyet dinh nay.//.
B 0 TRUCfNG BO TAI CHINH
NGUYEN SINH HUNG
14
- CAC THUAT NG0
Stf DUNG TRONG CHUAN MlfC KIEM TOAN
1. B a o c a o t a i c h i n h : La he thong bao c£o diicrc lap theo chuan
miic va che do ke toan hien hanh (hoac diioc chap nhan) phan
anh cac thong tin kinh te, tai chinh chu yeu cua don vi.
2. B a o c d o k ie m t o a n : La loai bao cao bang van ban do kiem
toan vi§n va cong ty kiem toan lap va cong bo de neu ro y
kien chinh thufc cua minh v§ bao cao tai chinh cua mot don vi
da difcrc kiem toan.
3. D a m b a o : La sii hai long cua kiem toan vien ve do tin cay cua
cac ket luan hoac bang chufng kiem toan thu thap diioc, hoac
do dan vi diia ra cho ngiicri stf dung.
De co diioc sii dam bao nay, kiem toan vien can danh gia cac
bang chufng thu thap diicrc khi thiic hien kiem toan va hinh
thanh ket luan. Mufc do hai 16ng co difcrc din den mure do dam
bao tiiy thuoc vao viec thiic hien va ket qua thiic hien cac thu
tuc kiem toan.
4. D a m b a o h&p ly : La trong mot cuoc kiem toan, kiem toan vien
diia ra mot mufc do dam bao cao nhiing khong phai la tuyet doi.
Co nghia la bao cao tai chinh da diioc kiem toan khong con chura
dong nhiing sai sot trong yeu so v6i y kien cua kiem toan vien
trong bao cao kiem toan.
5. H pp ly : La thong tin tai chinh va tai lieu ke toan phan anh
trung thiic, can thiet va phu hop ve khong gian, then gian va
sii kien diioc nhieu ngifcfi thiia nhan.
6. H
- 7. Hap d o n g kiem toan: La sii thoa thuan bang van ban g1L*
cac ben tham gia ky ket (cong ty kiem toan, khach hang)
cac dieu khoan va dieu kien thiic hien kiem toan cua
- 13. P h a n a n h tr u n g th tfc v a hctp ly tr e n c a c k h i a c a n h
tr p n g y e u : Nghla la y kien cua kiem toan vien diia ra tren
b^o c^o kiem toan mot sii dam bao chac chan rang bao cao tai
chinh da phan anh trung thiic va hop ly tren cac khia canh
trong yeu; nhiing khong dam bao tuyet doi rang khong co bat
ky mot sai sot nao tren bao cao tai chinh da diioc kiem toan.
Kiem toan vien chi quan tam den cac yeu to trong yeu cua cac
bao cao tai chinh.
17
- HE THONG
CHUAN Ml/C KIEM TOAN VIET NAM
CHUAN M l/C SO 200
MUC TIEU VA N GU YEN T A C C O BAN
CHI PHOI KIEM TO A N B AO C A O TAI CHINH
(Ban hanh kern theo Quyet dinh so 120/1999/QD-BTC ngay
27-9-1999 cua Bo triidng Bo Tai ch in h )
QUI DINH CHUNG
01. Muc dich cua chuan miic nay la qui dinh va hiiofng dan ap
dung cac muc tieu va nguyen t ic ca ban chi phoi kiem toan
bao cao tai chinh.
02. Kiem toan vien va cong ty kiem toan phai luon nam
vvftig muc tieu kiem toan la dtfa ra y kien ve su’ trung
thtfc va hofp ly cua bao cao tai chinh tren cd sd cac
nguyen tac cd ban chi phoi kiem toan bao cao tai chinh.
03. Chuan miic nay ap dung cho kiem toan bao cao tai chinh
va diioc van dung cho kiem toan thong tin tai chinh khac
va cac dich vu iien quan cua cong ty kiem toan.
Kiem toan vien va cong ty kiem toan phai tuan thu nhtfng
qui dinh cua chuan miic nay tr.ong qua trinh thiic hien
kiem toan va cung cap dich vu lien quan khac.
Don vi duoc kiem toan (khach hang) va cac ben sii dung
ket qua kiem toan phai co nhufng hieu biet can thiet v*
muc tieu va nguyen t ic co ban qui dinh trong chuan miic
nay trong qua trinh phoi hop cong viec vtiri con? i
4- 'x i * * 4 . •^
' - i it- - i ki e m
toan va kiem toan vien cung nhu khi xu ly cac qUan
lien quan den cac thong tin da duoc kiem toan.
18
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