I. o c ngh nghip l g ?

o c ngh nghip l nhng quy tc hng dn cho cc thnh vin ng x v hot ng mt cch trung thc , phc v cho li ch ca ngh nghip v x hi o c ngh nghip yu cu mi kim ton vin phi c o c v mi t chc kim ton phi l mt cng ng ca nhng ngi c o c . o c ngh nghip kim ton l yu cu bt buc i vi kim ton vin

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II.Chun mc o c ngh nghip ca kim ton vin

Theo chun mc kim ton quc t v chun mc k ton Vit Nam( CM kim ton s 200) quy nh kim ton vin phi m bo cc nguyn tc o c ngh nghip sau:

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Tnh c lp Chnh trc Khch quan Nng lc chuyn mn v tnh thn trng Tnh bo mt Tnh chuyn nghip ( t cch ngh nghip) Tun th chun mc chuyn mn
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TNH C LP
y l c coi l nguyn tc hnh ngh c bn ca kim ton vin (KTV). S c lp th hin cc mt: c lp v mt kinh t: KTV khng b s chi phi hoc tc ng ca bt k li ch vt cht cng nh tinh thn no lm nh hng n tnh ng n khch quan v c lp ca mnh. C th: KTV khng c li ch kinh t vi n v c kim ton nh:
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Vay n, cho vay, bo lnh i vi khch hng m n v kim ton C quan h kinh doanh cht ch (mua, bn, tiu th sn phm, cung cp dch v); L nh u t v bt ng sn , c phiu , chng khon , cc cng c n . ca khch hng m n v kim ton Nhn qu biu , tng , tha k , d tic chiu i .ca khch hng m n v kim ton

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c lp v mt tnh cm : KTV khng c quan h thn thuc vi cc nh qun l n v c kim ton. C th : Kim ton vin hnh ngh khng c nhn lm kim ton hoc nhng n v m bn thn c quan h gia nh rut tht (nh c b, m, v, chng, con, anh, ch, em rut) l ngi trong b my qun l diu hnh (Hi ng qun tr, Ban Gim c, k ton trng, cc trng, ph phng v cc cp tng ng) trong n v khch hng.

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Ngoi ra , KTV v thnh vin BG cng ty kim ton cng khng c kim ton mt khch hng trong vng qu nhiu nm v s to ra mi quan h quen thuc Hoc thnh vin ca on kim ton , ca BG trc y l nhn vin ca n v c kim ton cng khng c php tham gia vo cuc kim ton khch hng

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c lp v mt chuyn mn: KTV hnh ngh khng c va lm dch v k ton nh: ghi s k ton, lp bo co ti chnh, kim ton ni b, nh gi ti sn, t vn qun l, t vn ti chnh, thu va lm dch v kim ton cho cng mt n v

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TNH CHNH TRC

Tnh chnh trc khng n thun ch l tnh trung thc m cn nhn mnh n s cng bng v s tn nhim KTV phi m bo thng thn, trung thc v c chnh kin r rng

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TNH KHCH QUAN

Tnh khch quan yu cu KTV phi cng bng, trung thc trong t tng v khng c xung t v li ch KTV phi nhn nhn cc s kin, hin tng ng nh n vn c, theo ng bn cht ca s kin, hin tng; tn trng s tht, khng thin kin hay thnh kin

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NNG LC CHUYN MN V TNH THN TRNG

KTV phi thc hin cng vic kim ton vi y nng lc chuyn mn cn thit vi s thn trng cao nht (tnh hoi nghi ngh nghip) v tinh thn lm vic chuyn cn KTV c nhim v duy tr cp nht v nng cao kin thc trong hot ng thc tin, trong mi trng php l v cc tin b k thut p ng yu cu cng vic
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TNH BO MT
KTV phi m bo bo mt cc thng tin c c trong qu trnh kim ton; khng c tit l bt c thng tin no khi cha c s cho php ca ngi c thm quyn, tr trng hp c s cho php, s y quyn ca n v c kim ton, hay phi cng khai theo quy nh ca php lut(ngha v php l hoc trong phm vi quyn hn ngh nghip c lut php quy nh)
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TNH CHUYN NGHIP (T cch ngh nghip)

KTV phi thng xuyn th hin tnh chuyn nghip trong qu trnh kim ton; ng thi phi lun lun trau di, bo v v nng cao uy tn ngh nghip khng c gy ra nhng hnh vi lm gim uy tn ngh nghip

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TUN TH CHUN MC CHUYN MN

KTV phi thc hin cng vic kim ton theo nhng quy nh ca chun mc chuyn mn (chun mc quc t hay chun mc quc gia) c chp nhn, quy nh ca hi ngh nghip v cc quy nh ca php lut hin hnh

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III.V D

V d 1 : Cng ty TNHH A&C l cng ty chuyn cung cp dch v kim ton v t vn ti chnh. Ngy 10/1/2008 , cng ty nhn c li ngh thc hin kim ton ca cng ty c phn Thnh Vng . Trng on kim ton l ng An hin ang nm gi 12% c phn ca cng ty Thnh Vng . Ngy 12/1/2008 , cng ty chp nhn li ngh m khng c bt c mt hnh ng no lin quan n s c phn m ng An ang nm gi ti cty Thnh Vng. Cty TNHH Thng Long c ng Bnh lm Gim c n k kim ton cn thu mt kim ton vin . Hin l con gi ng Bnh bit v gii thiu
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Ngi yu l ip ang lm KTV ti cng ty A&C n kim ton cng ty . ip chp nhn li ngh trn . Sau , ip cn c Hin v ng Bnh nh lm lun c cng vic lp bo co ti chnh v t k khai thu ca nm 2008 cho cng ty Thng Long. Ngy 15/4/2009 , NHTM CP Pht Lc cp cho cty A&C mt khon tn dng thi hn 3 thng tr gi 15 triu ng . Ngy 27/5/2009 , NHTM Pht Lc c nhu cu kim ton BCTC gia nin nn thu cng ty A&C. Lnh o A&C cho rng khon tn dng 15 triu l s tin nh nn chp nhn li ngh trn

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Phn tch :

Cng ty A&C m trc tip l trng on kim ton ng An c li ch ti chnh ti n v c kim ton cty Thnh Vng . V nguyn tc , trc khi thc hin cuc kim ton , ng An phi chuyn nhng s c phn trn , nhng li khng c bt k mt hnh ng no => vi phm nguyn tc c lp v mt kinh t KTV ip c mi quan h tuy khng phi rut tht nhng l ngi yu vi Hin con gi ca gim c n v c kim ton => nh hng n tnh c lp v mt tnh cm ca cuc kim ton i vi cty TL
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ip KTV ca cng ty A&C ng thi cng vi phm nguyn tc c lp v mt nng lc chuyn mn khi ng thi tin hnh c dch v kim ton song song vi dch v khc l lp BCTC v t k khai thu NHTM CP Pht Lc c quan h tn dng m c th y l nh cung cp khon tn dng ngn hn cho cty A&C d l khon tin 15 triu => cng ty A&C vi phm nguyn tc c lp v mt kinh t V d 2 : Enron Arthur Andersen Bi hc v s sp V sao Arthur Andersen mt cng ty c b dy lch s 89 nm , vi 85.000 chuyn gia , l i th cnh tranh trc tip vi Big 4 ngy nay li sp ?

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Nguyn nhn ch yu l v Andersen vi phm trm trng cc nguyn tc o c ngh nghip : Enron l mt cng ty nng lng ln ca M khch hng ca Andersen . Nm 2000 , Enron tr cho Andersen 25 triu USD ph kim ton v 27 triu USD ph dch v khc mt mc ph qu ln . B li , Enron c Andersen bo k v tn nhim i vi cc nh u t khi bo co tnh hnh kinh doanh c li ca mnh , nhng thc cht l l 500 triu USD t nm 1997. => Andersen vi phm trm trng nguyn tc c lp v mt kinh t , chy theo li nhun kch x thu c t ph kim ton cng b mt bo co kim ton sai lch v Enron
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K ton trng ca Enron l kin trc s trng ca v la di c ng li nguyn l kim ton vin ca Andersen => Vi phm nguyn tc c lp v mt tnh cm Andersen k hp ng lm t vn cho Enron, sau chnh mnh li ng vai tr kim ton xc nhn nhng bo co ti chnh ca Enron => vi phm nguyn tc c lp v nng lc , chuyn mn

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Thng 1/2001 , 1 nhn vin kim ton ca Andersen cc lc phn i phng php k ton ca Enron th ngay lp tc b iu chuyn sang n v khc . Mt nhn vin khc nh gi c phiu ca Enron khng c trin vng , cng lp tc b chuyn cng tc => Andersen vi phm nguyn tc chnh trc , khch quan Theo thng k th li nhun ca cc cng ty kim ton M c c t cc dch v ngoi kim ton chim phn ln trong thu nhp ca cc cng ty ny , c khi t l ny ln ti 92%

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V th nn Andersen thng cc kim ton vin c kinh nghim v nng lc lm dch v t vn , cn cc KTV tr t kinh nghim v nng lc thng c Andersen giao nhim v kim ton cc BCTC ca Enron => Cht lng cc cuc kim ton Enron b nh hng ln bi nng lc ca kim ton vin , cc sai st , gian ln ca Enron hoc l khng th pht hin c hoc l b che y mt cch tinh vi . Cc nh u t , c ng ca Enron tin vo thng hiu Arthur Andersen nn t mua c phiu ca Enron , ri Enron li gi , l tht , ko theo l s sp ca Enron ri n Andersen !
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