1.

KIM TON Tn sch: Kim ton Tm tt: Sch c bin son vi mc ch cung cp cc kin thc c bn v hot ng kim ton c lp nhm phc v cho chng trnh o to chuyn ngnh K ton v Kim ton cp i hc. Sch c cp nht cc quy nh v chun mc mi v lnh vc kim ton cng nh b sung cc thng tin lin quan vi mong mun mang li cho ngi c mt ci nhn y v cc cng vic kim ton hin nay ti Vit Nam, v phn no trn th gii. Mt s bi c thm cng c b sung nhm cung cp thm thng tin v nhng vn thc tin ca ngh nghip kim ton. Sch c bin son ch yu cho sinh vin chuyn ngnh K ton v Kim ton, nhng cng c th s dng cho mn hc Kim ton ti cc chuyn ngnh kinh t khc. Ngoi ra, hy vng rng cc kim ton vin cng c th s dng quyn sch ny nh mt ti liu tham kho trong qu trnh lm vic. Kt cu v ni dung Sch c cu trc thnh 16 chng, bao gm hai phn kin thc ph hp vi chng trnh ging dy mn Kim ton ti Trng i hc Kinh t TP.HCM. Phn th nht, bao gm by chng u tin, gii thiu cc kin thc mang tnh nguyn l ca hot ng kim ton, vi trng tm l kim ton c lp. Ngoi hai chng u trnh by v hot ng kim ton v mi trng ca hot ng ny, nm chng sau gii thch cc khi nim v phng php p dng trong cc bc ca quy trnh kim ton bo co ti chnh. Phn th hai, bao gm chn chng, tp trung vo cc kin thc v thc hnh kim ton. Su chng u ca phn ny trnh by v kim ton cc khon mc trn bo co ti chnh, ph hp vi chun mc v ch k ton Vit Nam hin hnh. Ba chng cui cng gii thiu thm v cc hot ng kim ton chuyn bit, bao gm nhng dch v ca doanh nghip kim ton, khi nim v quy trnh ca kim ton ni b v kim ton Nh nc. Ni dung ca sch bao gm cc chng sau y: Chng I - Tng quan v kim ton v kim ton c lp Chng II - Mi trng kim ton Chng III - H thng kim sot ni b Chng IV - Chun b kim ton Chng V Bng chng kim ton Chng VI - Kim ton trong mi trng tin hc Chng VII Hon thnh kim ton Chng VIII - Kim ton tin Chng IX - Kim ton n phi thu khch hng Chng X - Kim ton hng tn kho v gi vn hng bn Chng XI - Kim ton ti sn c nh v chi ph khu hao Chng XII - Kim ton n phi tr v vn ch s hu Chng XIII - Kim ton thu nhp v chi ph Chng XIV - Cc dch v ca doanh nghip kim ton Chng XV - Kim ton ni b Chng XVI - Kim ton Nh nc Cc tc gi

Sch ny c bin son bi B mn Kim ton, Khoa K ton Kim ton, Trng i hc Kinh t TP.HCM, vi s tham gia ca PGS.TS. V Hu c, ThS. V Anh Dng (ng ch bin), cng vi cc ging vin l PGS.TS. Trn Th Giang Tn, ThS. on Vn Hot, TS. Nguyn Th Lc, ThS. Mai c Ngha, ThS. Phm Th Ngc Bch v ThS. Dng Minh Chu Nh xut bn Sch c xut bn ti Nh xut bn Lao ng - X hi, nm 2011 v c th mua ti Nh sch Minh Khai, 249 Nguyn Th Minh Khai, Qun 1, TP.HCM.

2. BI TP KIM TON Tn sch: Bi tp kim ton Tm tt: Ni dung Ni dung ca sch c sp xp theo th t ca cc chng trong sch Kim ton ca B mn Kim ton, Khoa K ton Kim ton, Trng i hc Kinh t TP. HCM. Mi chng s c cc bi tp theo ch ca chng, c phn thnh ba loi: Cu hi trc nghim, cu hi l thuyt (n tp) v bi tp. Sch cng gii thiu mt s bi tp chuyn su dnh cho sinh vin chuyn ngnh kim ton v hc vin cao hc. Ngoi ra, ngi c c th vn dng phi hp kin thc trong nhiu chng, sch cn c mt bi tp tng hp, mt s thi mu ca cc kha trc v thi mn Kim ton trong mt s k thi Chng ch Kim ton vin cp Nh nc ca B Ti chnh. Cc tc gi Sch c B mn Kim ton t chc bin son, vi s tham gia ca cc thnh vin l PGS.TS. Trn Th Giang Tn (ch bin), PGS.TS. V Hu c, ThS. V Anh Dng, ThS. on Vn Hot, TS. Nguyn Th Lc, ThS. Mai c Ngha, ThS. Trn Th Kim Cng v ThS. Dng Minh Chu. Nh xut bn Sch c xut bn ti Nh xut bn Lao ng X hi, nm 2011 v c th mua ti nh sch Minh Khai, 249 Nguyn Th Minh Khai, Qun 1, TP.HCM 3. KIM TON HOT NG Tn sch: Kim ton hot ng Tm tt: Kim ton hot ng l mt lnh vc quan trng trong hot ng kim ton, xt trong c gc ng gp cho cc t chc cng nh cho quc gia. Trong mt t chc, kim ton hot ng gip ngi qun l nh gi cc hot ng hay b phn v a ra cc gii php nhm nng cao tnh kinh t, hiu qu v hu hiu ca chng. Trong mt t nc, kim ton hot ng, c thc hin thng qua c quan kim ton nh nc, gip nh gi cc chng trnh, d n hoc hot ng ca chnh ph, cc b, ngnh t xut cc gii php ci thin tnh hnh hay iu chnh chnh sch ca quc gia. Chnh v th, ti cc nc pht trin, kim ton hot ng pht trin mnh m ti cc t chc thng qua kim ton ni b, ng thi hnh thnh mt ni dung quan trng trong cng vic ca c quan kim ton nh nc. Bn cnh , nhiu cng ty kim ton cng cung cp dch v kim ton hot ng cho cc doanh nghip v cc t chc khng v li nhun khi cc n v ny khng c iu kin t lm, hoc mun s dng dch v chuyn nghip bn ngoi. Mc d c nhng nt tng ng nht nh vi kim ton bo co ti chnh, kim ton hot ng c nhng khc bit ng k v cch tip cn. S am hiu v c th hot ng ca i tng kim ton, kh nng phn tch li ch chi ph, s ng thun nhm em li li ch ti u cho t chc l nhng nt ring trong phng php v quy trnh ca kim ton hot ng. Chnh v vy, mn hc Kim ton hot ng c gii thiu cho sinh vin chuyn ngnh Kim ton, trng i hc Kinh t TP.HCM vi mong mun mang li cho sinh vin nhng kin thc, k nng b sung bn cnh nhng vn c tip cn trong mn hc Kim ton bo co ti chnh. Nhng kin thc v k nng ny nhm lm nng cao nng lc hnh ngh, cng nh m rng c hi ngh nghip ca sinh vin sau khi ra trng. Sch c bin son vi mc ch cung cp ti liu hc tp c bn cho mn hc Kim ton hot ng, c da trn c s cc ti liu c xut bn, chun mc ca cc t chc ngh nghip hay chnh ph, cng nh tham chiu kinh nghim thc t. Quan im ch o l trnh by ngn gn v nhn mnh tnh thc tin. Cc vn c gii thch mt cch c bn v minh ha bng nhiu th d c th.

Ni dung Cu trc ca sch gm by chng l: Chng 1: Tng quan v kim ton hot ng. Chng 2: Lp k hoch kim ton. Chng 3: Thc hin kim ton. Chng 4: X l cc pht hin kim ton. Chng 5: Bo co kt qu kim ton. Chng 6: Kim ton hot ng trong kim ton ni b. Chng 7: Kim ton hot ng trong kim ton nh nc. Cc tc gi Cun sch c bin son bi B mn Kim ton, Khoa K ton Kim ton trng i hc Kinh t TPHCM do PGS.TS. V Hu c (ch bin), ThS. on Vn Hot, v mt s chuyn gia kim ton ni b ti doanh nghip l Phm Nguyn Kim Hng v Nguyn Thy Hng, v c bin tp v hiu nh bi ThS. V Anh Dng v ThS. Hunh vn Hiu. Nh xut bn Sch c xut bn bi Nh xut bn Phng ng, nm 2010 v c th mua ti Nh sch Kinh t Tun Minh, 23 o Duy T, Qun 10, TP.HCM

4. P DNG CHUN MC K TON QUC T Tn sch: p dng chun mc k ton quc t Tm tt: H thng chun mc k ton quc t (International Accounting Standards - IAS) v chun mc bo co ti chnh quc t (International Financial Reporting Standards - IFRS) ngy cng c chp nhn rng ri trn th gii. S hiu bit v cc chun mc quc t khng ch gip cho cng tc k ton, kim ton ti cc cng ty a quc gia p dng IAS/IFRS m cn hu ch trong vic nghin cu h thng k ton Vit Nam, c xc nh l xy dng da trn h thng chun mc k ton quc t. Mn hc K ton quc t c a vo ging dy t nm 2010 cho sinh vin chuyn ngnh Kim ton, Khoa K ton Kim ton, trng i hc Kinh t TP.HCM, vi ni dung ch yu l gii thiu v k ton theo h thng chun mc quc t v k ton. Nhm gip cho sinh vin c iu kin nghin cu cc chun mc quc t v k ton, quyn sch p dng chun mc k ton quc t c bin son nhm trnh by v din gii cc ni dung c bn ca h thng IAS/IFRS, cng vi cc v d minh ha. D sch c bin son phc v cho vic nghin cu ca sinh vin chuyn ngnh Kim ton, Trng i hc Kinh t TP.HCM, nhng hy vng ni dung ca sch cng p ng c phn no yu cu tm hiu ca sinh vin k ton, cng nh nhng bn c quan tm n nhng vn c bn ca cc chun mc quc t v k ton. Ni dung ca sch bao gm cc chng: Chng 1 Hi ng chun mc K ton quc t - Lch s pht trin, c cu t chc v quy trnh ban hnh chun mc Chng 2 IASB Framework Khun mu l thuyt cho vic lp v trnh by bo co ti chnh Chng 3 IAS 2 Hng tn kho Chng 4 IAS 16 Bt ng sn, nh xng v my mc thit b Chng 5 IAS 38 Ti sn v hnh Chng 6 IAS 36 Tn tht ti sn Chng 7 IAS 17 Thu ti sn Chng 8 IAS 37 Cc khon d phng, Ti sn v N tim tng Chng 9 IAS 18 Doanh thu Chng 10 IAS 12 Thu thu nhp doanh nghip Chng 11 IAS 7 Bo co lu chuyn tin t Cc tc gi Quyn sch c bin son bi B mn Kim ton, Khoa K ton Kim ton, Trng i hc Kinh t TP.HCM, vi s tham gia ca TS. Nguyn Th Lc v PGS.TS. V Hu c (ng ch bin), cng vi cc ging vin l ThS. V Anh Dng, ThS. on Vn Hot, ThS. Nguyn Th Thy Linh v ThS. Nguyn Tr Tri. Nh xut bn Sch c xut bn ti Nh xut bn Phng ng, nm 2011 v c th mua ti Nh sch Kinh t Tun Minh, 23 o Duy T, Qun 10, TP.HCM.

5. P DNG CHUN MC K TON QUC T - CC VN CHUYN SU V BO CO TI CHNH Tn sch: p dng chun mc K ton Quc t - Cc vn chuyn su v bo co ti chnh Tm tt: Cc chun mc k ton quc t (International Accounting Standards - IAS) v chun mc bo co ti chnh quc t (International Financial Reporting Standards - IFRS) ngy cng c chp nhn rng ri trn th gii. Vic hiu bit v cc chun mc quc t khng ch gip cho cng tc k ton, kim ton ti cc cng ty a quc gia p dng IAS/IFRS m cn hu ch cho vic nghin cu k ton Vit Nam, c xc nh l xy dng ch yu da trn cc chun mc k ton quc t. Chnh v th, mn hc K ton quc t c a vo ging dy cho chuyn ngnh Kim ton, Khoa K ton Kim ton, trng i hc Kinh t TP.HCM t nm 2010 vi ni dung chnh l k ton theo cc chun mc quc t. Cng vi quyn sch p dng chun mc k ton quc t c pht hnh vo thng 2/2010, quyn sch p dng chun mc k ton quc t - Cc vn chuyn su v bo co ti chnh trnh by v din gii cc ni dung chuyn su ca h thng IAS/IFRS lin quan n k ton cng ty c phn, tp on cng vi cc v d minh ha. Mc d quyn sch c bin son s dng lm ti liu ging dy cho sinh vin chuyn ngnh Kim ton ti Trng i hc Kinh t TP.HCM, nhng cc tc gi mong mun ni dung ca quyn sch ny cng s p ng c yu cu tm hiu ca cc sinh vin k ton, cng nh cc k ton trng, kim ton vin v nhng bn c c quan tm n nhng vn chuyn su ca h thng chun mc k ton quc t. Ni dung ca sch bao gm cc chng: Chng 1 Cng c ti chnh Chng 2 - u t vo cng ty lin kt Chng 3 - Li ch trong cc khon gp vn lin doanh Chng 4 - Hp nht kinh doanh Chng 5 Bo co ti chnh hp nht v bo co ti chnh ring Chng 6 - nh hng ca s thay i t gi hi oi Chng 7 Chnh sch k ton, s thay i c tnh k ton v sai st Chng 8 - Nhng s kin pht sinh sau k bo co Chng 9 Cng b v cc bn lin quan Chng 10 Trnh by bo co ti chnh Cc tc gi Quyn sch c bin son bi tp th ging vin B mn Kim ton, Khoa K ton Kim ton, Trng i hc Kinh t TP.HCM, do TS. Nguyn Th Lc l ch bin vi s tham gia ca ThS. on Vn Hot, TS. Nguyn Th Thu Hin, ThS. L V Ngc Thanh v ThS. Nguyn Th Thy Linh v ThS. Nguyn Tr Tri. Quyn sch c hiu nh bi PGS.TS. V Hu c v ThS. V Anh Dng. Nh xut bn Sch c xut bn ti Nh xut bn Phng ng, nm 2010 v c th mua ti nh sch Kinh T Tun Minh, 23 o Duy T, Qun 10, TP.HCM.

6. KIM SOT NI B Tn sch: Kim sot ni b Tm tt: Mi t chc u mong mun hot ng ca n v mnh hu hiu v hiu qu, bo co ti chnh ng tin cy, tun th php lut v cc quy nh. Tuy nhin, lun tim n ri ro l c nhng yu km hoc sai phm do cc nh qun l, i ng nhn vin hay bn th ba thc hin gy ra thit hi hay gim hiu qu hot ng ca t chc. Vic xy dng h thng kim sot ni b l mt trong nhng bin php rt quan trng v chng gip ngn nga, pht hin cc sai phm v yu km, gim thiu tn tht, nng cao hiu qu nhm gip t chc t c cc mc tiu. Kim sot ni b cng l mt ni dung quan tm ca cc kim ton vin khi thc hin kim ton hot ng, kim ton bo co ti chnh hay kim ton tun th. Chnh v th, mn hc Kim sot ni b c a vo ging dy cho sinh vin chuyn ngnh Kim ton ca trng i hc Kinh T TP.HCM k t nm 2010. Nhm gip cho sinh vin c iu kin nghin cu v kim sot ni b, sch trnh by v cc ni dung c bn ca h thng kim sot ni b theo khun mu ca COSO, cc loi gian ln v bin php phng nga, cng nh kim sot ni b vi mt s chu trnh nghip v hay ti sn ch yu. Ngoi ra, sch cn gii thiu cc cu hi n tp v bi tp nhm gip ngi c c th h thng ha kin thc ca mnh. Ngoi ra, cui mi chng, sch cn trnh by bng cu hi tp trung vo cc nhn t ch cht lin quan n kim sot ni b gip cho vic nh gi tnh hu hiu ca h thng kim sot ni b. Mc d sch c bin son lm ti liu hc tp cho sinh vin chuyn ngnh Kim ton, nhng sch cng hng n vic p ng c yu cu tm hiu ca sinh vin cc chuyn ngnh khc, cng nh yu cu nghin cu ca cc k ton trng, kim ton vin v cc nh qun tr nhng ngi lun quan tm n vic xy dng mt h thng kim sot ni b hu hiu v hiu qu. Ni dung ca sch bao gm cc chng: Chng I Tng quan v kim sot ni b Chng II Gian ln v bin php phng nga gian ln Chng III Khun mu h thng kim sot ni b theo bo co ca COSO Chng IV Kim sot chu trnh mua hng, tn tr v tr tin Chng V Kim sot chu trnh bn hng thu tin Chng VI Kim sot chu trnh tin lng Chng VII Kim sot tin Chng VIII Kim sot ti sn c nh hu hnh Cc tc gi Sch c B mn Kim ton, Khoa K ton - Kim ton, trng i hc Kinh T TP.HCM t chc bin son. Cc tc gi bao gm: PGS.TS Trn Th Giang Tn (ch bin), PGS.TS V Hu c, ThS. V Anh Dng, ThS. Mai c Ngha, ThS. Phm Th Ngc Bch, ThS. Dng Minh Chu v ThS. Ph Th Thu Hin. Nh xut bn Sch c xut bn ti Nh xut bn Phng ng, nm 2012, v c th mua ti nh sch Kinh T Tun Minh, 23 o Duy T, Qun 10, TP.HCM.

7. TM HIU CHUN MC K TON VIT NAM - NHNG VN CHUNG V CC YU T CA BO CO TI CHNH Tn sch: Tm hiu chun mc K ton Vit Nam - Nhng vn chung v cc yu t ca bo co ti chnh Tm tt: Nhm ph hp vi s pht trin ca nn kinh t th trng v yu cu hi nhp vi thng l quc t v k ton, k t nm 2001 n nay, B Ti chnh ln lt ban hnh 26 chun mc k ton Vit Nam cng vi cc thng t hng dn. Cc chun mc ny c xy dng ch yu da trn h thng chun mc quc t v k ton c lch s pht trin gn bn mi nm qua. Do y l mt vn cn mi m, nn vic tm hiu vn dng cc chun mc k ton Vit Nam vn l mt vn cp thit i vi cc nh k ton Vit Nam. Sch c bin son vi hy vng s cung cp mt ngun t liu b ch nhm gip qu bn c s thun li hn khi tip cn vi h thng chun mc k ton Vit Nam. i tng hng n trc ht l cc k ton vin, kim ton vin v nhng nh nghin cu v k ton, y l nhng bn c c kin thc vng vng v k ton; th n l cc bn sinh vin, nhng ngi ang hc hi v nghin cu trang b nhng kin thc nn tng v k ton nhm phc v cho ngh nghip ca mnh trong tng lai bin son, cc tc gi da trn h thng chun mc k ton Vit Nam v nhng vn bn hng dn, c i chiu vi h thng chun mc quc t v k ton qua cc thi k cng vi nhng ti liu c lin quan. Nhm to thun li cho bn c, cc tc gi c gng kt hp gia phn gii thch l lun c bn vi cc minh ha bng nhng th d c th; ngoi ra, ty theo tng ni dung, chng ti c th gii thiu b sung mi quan h gia k ton v thu, cng vi vic k ton ti cc doanh nghip nh v va. Bn cnh , sch c trch dn t nhiu o lut, chun mc, quyt nh nn tin i chiu, nhng on trch dn s c in nghing. Ngoi ra, do trng tm ca sch l tm hiu v chun mc k ton, nn cc tc gi ch trnh by cc bt ton mc va ch khng i vo gii thch vic hch ton ca tng nghip v trn cc ti khon c th v vn ny c hng dn trong rt nhiu thng t, hoc gii thiu trong nhiu quyn sch v k ton ti chnh. Kt cu v ni dung Quyn sch bao gm 12 chng v c chia thnh hai phn chnh nh sau: Phn 1: Nhng vn chung gm hai chng, gii thiu khi qut v cc chun mc k ton Vit Nam v trnh by khun mu l thuyt k ton c xc lp trong Chun mc chung (chun mc k ton Vit Nam s 01). Phn 2: Cc yu t ca bo co ti chnh gm mi chng, tp trung gii thch vic vn dng cc chun mc k ton i vi cc khon mc trn bo co ti chnh. Trong trng hp khon mc khng c quy nh trong mt chun mc ring, chng ti s trnh by da trn vic vn dng cc chun mc c tnh nguyn tc. Ni dung ca sch bao gm cc chng sau: Chng I Gii thiu h thng chun mc k ton Vit Nam Chng II Chun mc chung Chng III Ti sn ngn hn Tin, u t ngn hn v n phi thu Chng IV Ti sn ngn hn Hng tn kho v cc ti sn ngn hn khc Chng V Ti sn di hn Ti sn c nh hu hnh Chng VI Ti sn di hn Ti sn c nh v hnh Chng VII Ti sn di hn Bt ng sn u t

Chng VIII Thu ti sn Chng IX N phi tr Chng X Vn ch s hu Chng XI Thu nhp v chi ph Chng XII Thu thu nhp doanh nghip Cc tc gi Sch c bin son vi s ch bin ca PSG- TS V Hu c, PGS- TS Trn Th Giang Tn v TS Nguyn Th Lc, cng vi cc thnh vin tham gia bin son l Ths V Anh Dng, Ths on Vn Hot, Ths Mai c Ngha, Ths Trn Th Kim Cng, Ths Phm Th Ngc Bch, TS Dng Minh Chu v Ths Nguyn Tr Tri. Nh xut bn Sch c xut bn ti Nh xut bn Thng K, nm 2010, v c th mua ti nh sch Kinh T Tun Minh, 23 o Duy T, Qun 10, TP.HCM.

8. O C NGH NGHIP CA KIM TON VIN C LP Tn sch: o c ngh nghip ca kim ton vin c lp Tm tt: Kim ton c lp l hot ng khng th thiu trong qu trnh vn hnh ca nn kinh t th trng pht trin. Mt nn kinh t pht trin lnh mnh vi cc knh cung cp vn t th trng chng khon v ngn hng i hi phi c cung cp cc dch v kim ton c cht lng cao. Trong nhng nm gn y, vic kh nhiu cng ty b ph sn, trong c nhng trng hp l do li ca cng ty kim ton khng cn l nhng vn xa li. Cc trng hp in hnh l Enron, WorldCom, Global Crossing, Adelphia Communications, HH Tyco, Vivendi cng vi rt nhiu cng ty c quy m nh hn. S tht bi ca cc cng ty kim ton trong cc hp ng kim ton ton ny lm suy gim ng k nim tin ca cng chng vo ngh nghip kim ton. S tht bi cc cuc kim ton nu trn l do nhiu nguyn nhn, trong mt nguyn nhn ht sc quan trng l khng gii quyt c cc xung t li ch trong qu trnh hnh ngh, mt vn thuc lnh vc o c ngh nghip ca ngi hnh ngh kim ton. Chnh v vy, khi phc lng tin ca cng chng, vo nm 2001, IFAC cng nh hip hi ngh nghip kim ton nhiu quc gia trn th gii phi sa i chun mc o c ngh nghip, v a ra nhiu bin php nhm tng cng gim st vic tun th o c ngh nghip. Bn cnh , nhiu quc gia cng c nhng thay i v lut php iu chnh hot ng kim ton nhm bo v cho li ch ca cng chng v nn kinh t. Ti Vit Nam, hot ng kim ton tuy vn cn non tr nhng ngy cng pht trin. Bn cnh Lut k ton v cc Ngh nh ca Chnh ph, t nm 1999, B Ti chnh ln lt ban hnh cc chun mc kim ton. n nm 2005, B Ti chnh cng ban hnh chun mc o c ngh nghip cho ngi hnh ngh k ton v kim ton. Vic xy dng v ban hnh mt h thng chun mc kim ton cng vi chun mc o c ngh nghip, v ang gip cho hot ng kim ton ngy cng i vo n np. Nhn chung, chun mc o c ngh nghip do Vit Nam ban hnh ph hp vi thng l quc t. Tuy nhin, vic a cc quy nh ny vo thc t mang li kt qu nh mun vn cn l mt vn cn gii quyt, bi v chun mc o c ngh nghip c cc thnh vin tn trng v chp hnh ng n khng th ch da trn ch ca Nh nc thng qua mt vn bn php quy. Lch s pht trin hng trm nm ca o c ngh nghip trn th gii cho thy y l mt hot h thng th ch phc tp, i hi cn c s kt hp hi ha gia k vng ca x hi, vai tr ca nh nc, n lc ca t chc ngh nghip v ch ca nhng ngi hnh ngh. Vi mong mun cung cp cho qu bn c nhng kin thc chuyn su trong lnh vc o c ngh nghip, vi hy vng s gp phn gii thch v mt trong nhng vn c bn nhm gp phn pht trin cc dch v kim ton v nhng dch v m bo khc trong tin trnh hi nhp khu vc v quc t, nn cc tc gi bin son quyn sch ny. Ni dung Sch bao gm 6 chng: Chng 1: Tng quan v o c ngh nghip ca kim ton vin c lp Chng 2: Cc quy nh o c ngh nghip ca Hoa K Chng 3: Cc quy nh o c ngh nghip ca Php Chng 4: Cc quy nh o c ngh nghip ca Lin on K ton Quc t Chng 5: Cc quy nh o c ngh nghip ca Vit Nam Chng 6: Quan im v gii php nng cao hiu lc ca cc quy nh o c ngh nghip cho kim ton vin c lp Vit Nam

Cc tc gi Sch c bin son bi hai ging vin ca B mn Kim ton, khoa K ton - Kim ton, Trng i hc Kinh T TP.HCM, l PSG.TS. Trn Th Ging Tn (Ch bin) v ThS. V Anh Dng. Nh xut bn Sch c xut bn ti Nh xut bn Ti chnh, nm 2009 v c th mua ti Nh sch Kinh T, 490B Nguyn Th Minh Khai, Qun 3 hoc 41 o Duy T, Qun 10, TP.HCM

9. KIM SOT CHT LNG T BN NGOI I VI HOT NG KIM TON C LP Tn sch: Kim sot cht lng t bn ngoi i vi hot ng kim ton c lp Tm tt: Kim ton c lp l mt hot ng khng th thiu c trong qu trnh vn hnh ca nn kinh t th trng nhm nng cao cht lng thng tin, gip ngi s dng ra quyt nh thch hp. Mt nn kinh t pht trin lnh mnh vi cc knh cung cp vn t th trng chng khon v ngn hng i hi phi c cung cp cc dch v kim ton c cht lng cao. Trong nhng nm gn y, trn th gii xy ra s ph sn ca nhiu tp on ln trong c li ca cc cng ty kim ton a n s mt lng tin ca cng chng vo ngh nghip kim ton. Chnh v vy, u th k 21, cc quc gia trn th gii p dng nhiu bin php nhm nng cao cht lng hot ng kim ton trong tng cng kim sot cht lng t bn ngoi l mt trong nhng bin php quan trng nht. Ti Vit Nam, th trng chng khon hnh thnh v pht trin mnh trong nhng nm gn y. n nh th trng chng khon, mt trong nhng bin php khng th thiu l thng tin cung cp phi trung thc. Mun vy, dch v kim ton phi m bo cht lng. Ni cch khc, cht lng ca dch v kim ton l mi quan tm ca cc i tng s dng thng tin trn bo co ti chnh. Vn t ra l kim sot cht lng hot ng kim ton nh th no m bo kim ton vin c lp, Cng ty kim ton thc hin cc chnh sch v th tc kim sot cht lng i vi ton b hot ng kim ton ca cng ty kim ton v i vi tng cuc kim ton. Nhn thc c tm quan trng ca kim sot cht lng t bn ngoi i vi hot ng kim ton, t nm 1998, B Ti chnh t chc cc cuc kim tra i vi cng ty kim ton. Vo ngy 15 thng 5 nm 2007, B Ti chnh ban hnh quyt nh s 32/2007/Q-BCT v Quy ch kim sot cht lng. Quy ch ny d c nhng u im ng k, tuy nhin vn cn nhng bt cp lm cho vic kim sot cht lng khng pht huy tc dng y . Vi mong mun cung cp cho qu bn c nhng kin thc chuyn su v vic kim sot cht lng t bn ngoi i vi hot ng kim ton c lp, vi hy vng s gp phn gii thch v mt trong nhng vn c bn nhm gp phn pht trin cc dch v kim ton v nhng dch v m bo khc trong tin trnh hi nhp khu vc v quc t, nn tc gi bin son sch chuyn kho v Kim sot cht lng t bn ngoi i vi hot ng kim ton c lp. Ni dung Quyn sch gm 5 chng nh sau: -Chng 1: Tng quan v kim sot cht lng hot ng kim ton c lp -Chng 2: Kim sot cht lng hot ng kim ton c lp t bn ngoi ti Hoa K -Chng 3: Kim sot cht lng hot ng kim ton c lp t bn ngoi ti Php -Chng 4: Kim sot cht lng hot ng kim ton c lp t bn ngoi ti Vit Nam -Chng 5: Quan im v gii php nng cao tnh hiu lc ca kim sot cht lng t bn ngoi i vi hot ng kim ton c lp ti Vit Nam Tc gi Sch c bin son bi PGS.TS. Trn Th Giang Tn, ging vin B mn Kim ton, Khoa K tonKim ton, Trng i hc Kinh T TP.HCM. Nh xut bn Sch c xut bn ti Nh xut bn Ti chnh, nm 2009 v c th mua ti Nh sch Kinh T, 490B Nguyn Th Minh Khai, Qun 3 hoc 41 o Duy T, Qun 10, TP.HCM.