T
Tran Tuan
Guest
Vua roi webketoan co bai noi ve nghi dinh ma bo tai chinh sap ban hanh ve kiem toan, va co de cap den viec mua bao hiem trach nhiem nghe nghiep cho cac kiem toan vien, toi thay VN van chua theo thong le quoc te.
O cac nuoc khac chi co cong ty kiem toan chiu trach nhiem neu co sai sot, con nhan vien do cong ty kiem toan thue duoc tra luong va chiu su quan ly cua cong ty trong pham vi kha nang, tring do ca cong viec duoc giao. Cong ty kiem toan se chiu trach nhiem voi khach hang, con viec thue nhan vien va dam bao chat luong cong viec la viec cua cong ty kiem toan. Chi co cong ty va chu phan hun (partners) phai mua bao hiem cong nhan vien kiem toan khong phai mua, cung nhu viec chi co cong ty kiem toan hay chu phan hun (trong truong hop la cong ty hop danh) moi ky bao cao kiem toan.
Con o VN thi sao? thu nhat kiem toan vien phai ky bao cao kiem toan trong khi do khong phai trach nhiem cua ho, ho duoc tra luong de lam viec chu dau phai de ky bao cao, neu phai ky bao cao va chiu trach nhiem toi nghi ho se phai duoc chia ca loi nhuan cua cong ty kiem toan moi phai.
Thu hai, theo thong tin thi cac cong ty phai mua bao hiem trach nhiem cho kiem toan vien? dieu do khong phu hop voi thong le quoc te. Bo tai chinh chi nen yeu cau cac cong ty kiem toan mua bao hiem cho cong ty va cho cac chu phan hun la du, vi co sai sot thi nhan danh cong ty hay chu phan hun chiu trach nhiem, chu khong phai la nhan vien cong ty.
O cac nuoc khac chi co cong ty kiem toan chiu trach nhiem neu co sai sot, con nhan vien do cong ty kiem toan thue duoc tra luong va chiu su quan ly cua cong ty trong pham vi kha nang, tring do ca cong viec duoc giao. Cong ty kiem toan se chiu trach nhiem voi khach hang, con viec thue nhan vien va dam bao chat luong cong viec la viec cua cong ty kiem toan. Chi co cong ty va chu phan hun (partners) phai mua bao hiem cong nhan vien kiem toan khong phai mua, cung nhu viec chi co cong ty kiem toan hay chu phan hun (trong truong hop la cong ty hop danh) moi ky bao cao kiem toan.
Con o VN thi sao? thu nhat kiem toan vien phai ky bao cao kiem toan trong khi do khong phai trach nhiem cua ho, ho duoc tra luong de lam viec chu dau phai de ky bao cao, neu phai ky bao cao va chiu trach nhiem toi nghi ho se phai duoc chia ca loi nhuan cua cong ty kiem toan moi phai.
Thu hai, theo thong tin thi cac cong ty phai mua bao hiem trach nhiem cho kiem toan vien? dieu do khong phu hop voi thong le quoc te. Bo tai chinh chi nen yeu cau cac cong ty kiem toan mua bao hiem cho cong ty va cho cac chu phan hun la du, vi co sai sot thi nhan danh cong ty hay chu phan hun chiu trach nhiem, chu khong phai la nhan vien cong ty.