UNG NGC QUYN - K154040440

I. Tng quan - t vn .
Trn thc t c nhiu bng chng chng minh c s tn ti khong cch gia yu cu x hi v kh
nng p ng ngnh ngh kim ton (AEG) v khong cch ny khng chu nh hng trc tip t cc
yu t kinh t, chnh tr, x hi. Khng c bt k quy nh chi tit no v trch nhim ca kim ton
vin khi hnh ngh tr cc quy nh bt buc phi thc hin trong qu trnh kim ton v cung cp
Bo co ti chnh cho c ng. Trong x hi c nhiu thnh phn tham gia lin quan n cc kt
qu Bo co kim ton:
Kim ton vin;
Khch hng kim ton (cng ty thu kim ton);
Bn c li ch trc tip (ngn hng, nh u t);
Bn c li ch gin tip (ging vin, sinh vin).
Tuy nhin kim ton vin ch c th p ng tng i nhng nhu cu t pha khch hng v ngi
s dng Bo co kim ton, nguyn nhn c th do:
T pha kim ton vin v cng ty kim ton cung cp dch v cha hon ho v cha tho
mn khch hng v ngi s dng Bo co kim ton;
T pha nhng ngi s dng Bo co kim ton: Do s thiu hiu bit ca x hi v s
khc bit ngnh ngh. X hi lun k vng qu mc vo kim ton vin nh Bo co kim
ton phi chnh xc; kim ton vin phi pht hin v bo co tt c sai st v gian ln
nhng kh nng ca kim ton vin c gii hn.
Ngnh kim ton v ang c v tr v cng quan trng trong nn kinh t. Nhng ngi s dng
Bo co ti chnh ngy cng quan tm v c nhiu hiu bit hn. H k vng vo kt qu kim ton
c cht lng s gip h a ra cc quyt nh kinh t ng n. Liu Vit Nam hin nay, khong
cch ny l bao xa? C gii php no c th a khong cch ny v mc hp l nht m kim
ton vin v ngi s dng Bo co kim ton c th chp nhn c hay khng?

II. Phn tch cc thnh phn ca AEG.

Khong cch yu cu x hi v kh nng p ng ngnh ngh.

Chng ta s tin hnh phn tch da trn m hnh Porter:

1. Xc nh trch nhim kim ton vin cu thnh nn khong cch k vng.
Khong cch hp l: C 42/45 trch nhim kim ton c k vng kim ton vin nn thc
hin. Trong , ch c 29/42 trch nhim kim ton c xem l hp l cn c vo mc hiu
bit v li ch tng ng gia cc nhm c kho st. V 13 trch nhim kim ton cn li
cu thnh nn khong cch hp l - thnh phn AEG.
Khong cch hon thin chun mc: Trong 29 trch nhim kim ton c cp trn ch c
13 trch nhim c k vng hp l nhng cha c quy nh. Da trn quan im ca kim
Chuyn 10: Khong cch gia yu cu x hi v kh nng p ng ngnh ngh ca kim ton.
UNG NGC QUYN - K154040440

ton vin, c 8 trch nhim kim ton c th quy nh thm cho kim ton vin trong iu kin
hin ti cn li 5 trch nhim c th b sung nu m bo hp l nhng ri ro ngh nghip m
kim ton vin c th i mt.
Khong cch tng cch hiu qu: kt qu kho st cho thy c 8/16 trch nhim hin hnh t
yu cu, cho thy s tn ti khc bit trong nh gi kt qu thc hin nhim v ca kim ton
vin.

2. Xc nh mc khong cch k vng.

Khong cch thiu hiu bit (nhn thc sai trch nhim kim ton hin hnh) khng lm tng k vng
bt hp l ca cng chng i vi kim ton vin m ch cu thnh nn khong cch hin thc. Mc
ng gp ca tng thnh phn vo khong cch k vng tng ng:
Khong cch hp l: 31%
Khong cch hon thin chun mc: 49%
Khong cch tng cch hiu qu: 20%

3. nh hng ca ngh nghip n khong cch k vng.

Da vo kt qu kim nh chng minh rng phn ln trch nhim kim ton cu thnh nn khong cch k
vng chu nh hng do s khc bit v ngh nghip gia mi nhm kho st.

III. Gii php thu hp khong cch yu cu ca x hi v kh nng p ng ngnh ngh kim
ton ti Vit Nam.
Cc gii php c xut ph hp vi thng l quc t v ph hp vi c im Vit Nam, nhm
hon thin mi trng php l; nng cao nng lc, trnh ca kim ton vin, hon thin h thng
kim sot cht lng gim thiu khong cch v nng lc; ng thi thc hin cng tc gio dc,
tuyn truyn kin thc v kim ton i vi ngi s dng Bo co ti chnh gim thiu khong
cch t nhng mong i cha hp l. C th:
1. i vi c quan chc nng nh nc:

iu chnh quy m cng ty kim ton.

Xy dng khung gi ph kim ton, hn ch cnh tranh khng lnh mnh t vic tho thun
gi ph gia kim ton vin v khch hng.
Nng cao cng tc kim tra, gim st cht lng hot ng kim ton.
i mi o to, cp chng ch hnh ngh theo hng quc t ho ti Vit Nam.

2. i vi kim ton vin v cng ty kim ton:

Pht trin o to, nng cao trnh chuyn mn ca kim ton vin.
Gim st cht ch vic tun th chun mc k ton, chun mc o c ngh nghip ca
kim ton vin.
Hon thin cng tc kim sot cht lng bn trong ca cng ty kim ton.
Chuyn 10: Khong cch gia yu cu x hi v kh nng p ng ngnh ngh ca kim ton.
UNG NGC QUYN - K154040440

Nng cao cht lng Bo co kim ton v hiu qu hot ng qun l.

3. i vi ngi s dng Bo co ti chnh:

Nng cao kin thc v ngnh ngh kim ton bng cch tm hiu, tip cn bo i, tin
tc

IV. Kt lun - Kin ngh c nhn.

Khong cch yu cu x hi v kh nng p ng ngnh ngh kim ton Vit Nam bao gm 2
thnh phn chnh: khong cch hp l v khong cch hin thc. Trong , khong cch hin
thc gm khong cch hon thin chun mc v khong cch tng cng kt qu. Vit Nam,
AEG khng bao gm khong cch dch v nh cc quc gia khc.
Theo kt qu phn tch da trn m hnh Porter th cu trc AEG Vit Nam c im khc bit
v th t khong cch so vi cc quc gia khc:
Vit Nam: Khong cch hon thin chun mc (49%) Khong cch hp l (31%)
Khong cch tng cng kt qu (20%).
Cc quc gia khc: Khong cch hp l Khong cch hon thin chun mc Khong
cch tng cng kt qu.
Khong cch yu cu x hi v kh nng p ng ngnh ngh khng th xo b hn m lun
tn ti do khc bit v v tr ngh nghip ca mi ngi, ch c th ti thiu chng khng
gy nh hng n nn kinh t: Mc nh hng ngh nghip n thnh phn ca AEG
Vit Nam ln lt l Khong cch tng cng kt qu (21.7%), Khong cch hon thin chun
mc (15%), Khong cch hp l (14%).
Nhn thc ca x hi v ngnh ngh kim ton cng thp v li ch lin quan t Bo co kim
ton cng mt thit th khong cch cng cao v ngc li.

Chuyn 10: Khong cch gia yu cu x hi v kh nng p ng ngnh ngh ca kim ton.
UNG NGC QUYN - K154040440

Chuyn 10: Khong cch gia yu cu x hi v kh nng p ng ngnh ngh ca kim ton.
UNG NGC QUYN - K154040440

Chuyn 10: Khong cch gia yu cu x hi v kh nng p ng ngnh ngh ca kim ton.
UNG NGC QUYN - K154040440

Chuyn 10: Khong cch gia yu cu x hi v kh nng p ng ngnh ngh ca kim ton.