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Kiểm soát chất lượng từ bên ngoài đối với hoạt động Kiểm toán độc lập
Bài học kinh nghiệm từ Hoa Kỳ

TS.Trần Thị Giang Tân

Kiểm toán độc lập là hoạt động không thể thiếu trong nền kinh tế thịtrường, là một nghề nghiệp đặc biệt, là một loại dịch vụ đảm bảo do kiểm toánviên cung cấp nhằm đưa ra ý kiến về các thông tin được hình thành trên cơ sở chuẩn mực nhất định. Mục đích của KTĐL là nhằm nâng cao tính đáng tin cậycủa thông tin, nhờ đó các đối tượng có liên quan (nhà đầu tư, ngân hàng…) cóthể đưa ra quyết định đầu tư đúng đắn mang lại hiệu quả kinh tế cao. Muốnđạt được mục đích trên, chất lượng hoạt động kiểm toán phải được kiểm soátchặt chẽ. Việc kiểm soát không chỉ được thực hiện bởi các công ty kiểm toánmà còn được tiến hành bởi hội nghề nghiệp hoặc các cơ quan chức năng cóliên quan.Trong những năm gần đây, trên thế giới nhiều tập đoàn lớn đã bị phásản trong đó có lỗi của các công ty kiểm toán đưa đến sự mất lòng tin củacông chúng vào nghề nghiệp kiểm toán. Vì vậy, đầu thế kỷ 21, các quốc giatrên thế giới đã áp dụng nhiều biện pháp nhằm nâng cao chất lượng hoạt độngkiểm toán trong đó tăng cường kiểm soát chất lượng từ bên ngoài là một trongnhững biện pháp quan trọng nhất.Tùy thuộc vào từng quốc gia mà việc kiểm soát này do các tổ chức khácnhau thực hiện: có thể là Hội nghề nghiệp, ủy ban quốc gia về kiểm toán haycơ quan chức năng của Nhà nước. Việc kiểm soát từ bên ngoài không chỉnhằm phục vụ cho người bên ngoài mà còn cho cả công ty kiểm toán, giúpcông ty kiểm toán hoàn thiện quy trình kiểm toán, giảm thiểu rủi ro trong quátrình thực hiện kiểm toán. Một trong các quốc gia có các quy định và tổ chứckiểm soát chất lượng khá chặt chẽ là Hoa Kỳ.

Lịch sử hình thành và phát triển kiểm soát chất lượng từ bên ngoàitại Hoa Kỳ Hoạt động kiểm toán độc lập của Hoa Kỳ đã hình thành từ thế kỷ 19 từsự phát triển của các công ty cổ phần. Thế nhưng, mãi đến năm 1933, với sựra đời của Luật Chứng khoán Liên bang, mới đưa ra yêu cầu bắt buộc báo cáo tài chính của các công ty cổ phần đại chúng phải được kiểm toán. Đặc biệt,vào năm 1934, Luật Giao dịch chứng khoán ra đời, trong đó có yêu cầu báocáo tài chính phải được kiểm toán bởi công ty kiểm toán độc lập.Từ khi ra đời đến năm 2002, nghề nghiệp kiểm toán tại Hoa Kỳ pháttriển theo mô hình tự kiểm soát với đặc điểm là quá trình thiết lập chuẩn mực kiểm toán và kiểm soát chất lượng hoàn toàn do tổ chức nghề nghiệp đảm nhận. Mô hình tự kiểm soát xuất phát từ nguyên nhân là hoạt động kiểm toánđộc lập Hoa Kỳ đã phát triển mạnh và rất sớm do nền kinh tế được tài trợ bởithị trường chứng khoán. Sự phát triển mạnh của hoạt động kiểm toán từ khichưa có các quy định của nhà nước đã đưa đến sự hình thành và phát triểnmạnh mẽ của tổ chức nghề nghiệp. Những vấn đề trên dẫn đến Hội nghề nghiệp là cơ quan có quyền lực trong việc xây dựng và ban hành chuẩn mựckiểm toán, cũng như giám sát chất lượng hoạt động kiểm toán. Việc kiểm soátchất lượng hoạt động kiểm toán do Hiệp Hội kế toán viên công chứng Hoa Kỳđảm nhận (AICPA). Việc kiểm soát chất lượng chủ yếu là kiểm tra chéo (peer review).Đến những năm 2000, một số vụ bê bối về tài chính và kế toán đưa đếnsự sụp đổ các công ty hàng đầu thế giới và gây ảnh hưởng nghiêm trọng đếnlợi ích của công chúng. Từ sự thất bại của nghề nghiệp trong quản lý và giámsát hoạt động kiểm toán, Hoa Kỳ bắt đầu can thiệp vào hoạt động kiểm toánthông qua việc ban hành luật Sarbanes-Oxley.Luật Sarbanes-Oxley (2002) được Quốc hội Hoa Kỳ phê chuẩn vàongày 30/7/2002 nhằm nâng cao chất lượng và tính minh bạch của báo cáo tàichính, tăng cường trách nhiệm của hội đồng quản trị, ban giám đốc và kiểmtoán viên. Việc ban hành luật Sarbanes-Oxley là một thay đổi rất lớn đối vớinghề nghiệp kiểm toán ở Hoa Kỳ, thể hiện sự can thiệp của Nhà nước vào hoạt động kiểm toán và làm thay đổi mô hình tự kiểm soát sang mô hình có sựkiểm soát của Nhà nước.Luật Sarbanes-Oxley quy định công ty kiểm toán phải báo cáo cho ủy ban kiểm toán về các chính sách kế toán quan trọng, các phương pháp kế toándo công ty áp dụng khác với “Các nguyên tắc kế toán được chấp nhận phổ biến”, những bất đồng giữa kiểm toán viên và ban giám đốc, những khác biệtvề số liệu giữa đơn vị và số liệu của kiểm toán viên chưa được điều chỉnh. Ngoài ra, luật yêu cầu ủy ban kiểm toán của công ty khách hàng có tráchnhiệm lựa chọn, giám sát và giải quyết các mâu thuẫn giữa kiểm toán viên với ban giám đốc. Kiểm toán viên chỉ có trách nhiệm báo cáo cho ủy ban kiểmtoán, chứ không phải với ban giám đốc.

Các tổ chức liên quan đến kiểm soát hoạt động kiểm toán từ bênngoài tại Hoa Kỳ

Ở Hoa Kỳ, việc kiểm soát chất lượng dịch vụ kế toán kiểm toán đượcthực hiện bởi 3 tổ chức khác nhau:- Ủy ban Giám sát hoạt động kiểm toán cho các công ty đại chúng(Public Company Accounting Oversight Board – PCAOB).- Trung tâm chương trình Kiểm tra chéo các công ty kiểm toán cho cáccông ty đại chúng (Centre for Public Company Audit Firm Peer ReviewProgram – CPCAF).- Hiệp Hội kế toán viên công chứng Hoa Kỳ (AICPA).

Chương trình kiểm soát chất lượng của Ủy ban Giám sát các côngty đại chúng (Public Company Accounting Oversight Board – PCAOB)

Chương trình này được thực hiện bởi Ủy ban Giám sát các công ty đạichúng (PCAOB). PCAOB ra đời theo yêu cầu của Luật Sarbanes-Oxley.Trước khi có ủy ban này, Ủy ban chịu trách nhiệm giám sát chất lượng hoạtđộng kiểm toán từ bên ngoài là POB (Ủy ban Giám sát công – PublicOversight Board).

Đến năm 2002, Luật Sarbanes-Oxley quy định phải thànhlập Ủy ban Giám sát hoạt động kiểm toán (PCAOB) và đây là cơ quan giámsát các công ty kiểm toán cho các công ty đại chúng, dù là công ty của Hoa Kỳ ngày mà đáng lẽ công ty phải đăng ký (ngày nào sớm hơn sẽ được chọn đểtính). Cuộc kiểm tra chéo tiếp theo phải được thực hiện trong vòng 3-5 năm kểtừ khi hoàn thành cuộc kiểm tra chéo trước đó. Công ty được kiểm tra và côngty đi kiểm tra phải thống nhất với nhau về kỳ kiểm tra. Thông thường cuộckiểm tra chéo phải được tiến hành trong vòng 3 đến 5 tháng từ khi kết thúc kỳdự định được kiểm tra.

Yêu cầu đăng ký
Theo Luật Sarbanes-Oxley, công ty kiểm toán kiểm toán cho các công ty đại chúng phải đăng ký với PCAOB và đồng ý rằng các cuộc kiểm toán của họ sẽ được kiểm soát đều đặn bởi PCAOB.
Theo điều 102 Luật Sarbanes-Oxley, các công ty kế toán, kiểm toán không đăng ký với PCAOB giống như các công ty kiểm toán của Hoa Kỳ. Tính đến 26/2/2008 đã có 1.837 công ty kế toán, kiểm toán đăng ký với PCAOB.

Thực hiện kiểm tra
PCAOB sẽ tiến hành kiểm tra định kỳ và bất thường đối với công ty kiểm toán đã đăng ký. Kiểm tra định kỳ thường là hàng năm đối với các công ty có phát hành báo cáo kiểm toán cho hơn 100 khách hàng và ít nhất 3 năm một lần đối với các công ty phát hành ít hơn 100 báo cáo kiểm toán.

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...accusations that its products are made in sweatshops where workers, many of them children, slave away in hazardous conditions for less than subsistence wages. Many reporters, TV shows, companies and organizations have repeatedly exposed negative comments towards Nike. For example, a “48 Hours” news report aired on October 17, 1996 regarding a Nike factory in Vietnam, which was visited by reporter Roberta Baskin. The reporter discovered that Nike hired millions of workers who are literate, disciplined, and desperate for jobs at wages lower than minimum wage. Another example of the criticism against Nike came from a newsletter published by Global Exchange. The newsletter uncovered that the majority of Nike shoes were made in Indonesia and China, countries with governments that prohibit independent unions and set the minimum wage at rock bottom. Nike formulated a number of strategies and tactics to deal with the problems of working conditions and pay in subcontractors. In early 1997, Nike also began to commission independent organizations such as Ernst & Young to audit the factories of its subcontractors. Finally, on May 12, 1998 Nike founder Phil Knight spelled out a series of initiatives designed to improve working conditions for the 500,000 people that make products for Nike through subcontractors. Even though Nike has admitted there have been problems in some overseas factories and has attempted to do......

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Nike- Ethical Issues

...Ethical Case Analysis: Nike Introduction Nike was established in 1972 by Bill Bowerman and Phil Knight. These two men were visionaries. The goal for Nike was to carry on Bowerman’s legacy of innovative thinking by helping every athlete reach their goal or by creating lucrative business opportunities that would set the company apart from any competition. This included providing quality work environments for all who were employed by Nike. However, Nike has long been eluding allegations of employing people in the developing and under-developed economies, at low wages and poor working conditions for a long time. Nike tried many different measures of correcting its image as well many public relations measures to help salvage the image the public had of them after images of Nike employees working in sweatshops were released. In this essay, we will look at Nike’s international business operations and analyze the ethical issues and dilemmas they are faced with as a result of manufacturing their goods on foreign soil. Areas of Concern Some areas of concern for Nike include poor working conditions, low wages, child labor, as well as health concerns in the factories. These are all areas of concern where ethics is involved. Ethics is the generic term for the science of our morals. The executives at Nike have been accused of many ethical dilemmas. For example, poor working......

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