KIM TON NH CNG HA X HI CH NGHA VIT NAM

NC c lp - T do - Hnh phc
-------- ---------------
S: 09/2017/Q-KTNN H Ni, ngy 15 thng 8 nm 2017

QUYT NH
BAN HNH QUY CH Y THC HOC THU DOANH NGHIP KIM TON THC HIN
KIM TON
Cn c Lut Kim ton nh nc ngy 24/6/2015;
Cn c Lut Ban hnh vn bn quy phm php lut ngy 22/6/2015;
Theo ngh ca V trng V Ch v Kim sot cht lng kim ton v V trng V Php ch;
Tng Kim ton nh nc Quyt nh v vic ban hnh Quy ch y thc hoc thu doanh nghip kim
ton thc hin kim ton.
iu 1. Ban hnh km theo Quyt nh ny Quy ch y thc hoc thu doanh nghip kim ton thc
hin kim ton.
iu 2. Quyt nh ny c hiu lc sau 45 ngy k t ngy k, thay th Quyt nh 03/2011/Q-
KTNN ngy 09/12/2011 ca Tng Kim ton nh nc v vic ban hnh Quy ch thu hoc y thc
doanh nghip kim ton.
iu 3. Th trng cc n v trc thuc Kim ton nh nc v cc t chc, c nhn c lin quan
chu trch nhim thi hnh Quyt nh ny./.

TNG KIM TON NH NC

Ni nhn:
- Ban B th Trung ng ng;
- Ch tch nc, cc Ph Ch tch nc;
- Ch tch Quc hi, cc Ph Ch tch Quc hi;
- Th tng, cc Ph Th tng Chnh ph;
- U ban Thng v Quc hi;
- Vn phng TW v cc Ban ca ng; H c Phc
- VP Ch tch nc; VP Quc hi; VP Chnh ph;
- Hi ng dn tc v cc U ban ca Quc hi;
- Cc Ban ca UBTV Quc hi;
- Cc b, c quan ngang B, c quan thuc CP;
- HND, UBND cc tnh, thnh ph trc thuc TW;
- Vin KSND ti cao, Ta n nhn dn ti cao;
- C quan Trung ng ca cc on th;
- Cc Tp on kinh t, Tng cng ty 91;
- Cc Kim tra VBQPPL - B T php;
- Cng bo;
- Lnh o KTNN; cc n v trc thuc KTNN;
- Lu: VT, V Ch v KSCL kim ton (02).

QUY CH
U THC HOC THU DOANH NGHIP KIM TON THC HIN KIM TON
(Ban hnh km theo Quyt nh s 09 /2017/Q-KTNN ngy 15/8/2017 ca Tng Kim ton nh
nc)
Chng I
NHNG QUY NH CHUNG
iu 1. Phm vi iu chinh
Quy ch ny quy nh v vic Kim ton nh nc thc hin vic y thc hoc thu doanh nghip kim
ton thc hin kim ton cc c quan, t chc qun l, s dng ti chnh cng, ti sn cng theo quy
nh ca Lut Kim ton nh nc; quy nh v quyn hn, trch nhim ca cc bn lin quan n y
thc hoc thu kim ton; quy nh phm vi y thc hoc thu kim ton; iu kin cc doanh nghip
kim ton c y thc hoc thu kim ton; quy nh v Hi ng thm nh doanh nghip kim ton
v th tc, trnh t la chn doanh nghip thc hin kim ton.
iu 2. i tng ap dung
Quy nh ny p dng i vi Kim ton nh nc; cc doanh nghip kim ton c y thc hoc
thu kim ton v cc bn c lin quan n hot ng y thc hoc thu kim ton ca Kim ton nh
nc.
iu 3. Gii thch t ng
Trong Quy ch ny, cc t ng di y c hiu nh sau:
1. y thc kim ton l vic Kim ton nh nc giao cho doanh nghip kim ton vi danh nghia ca
Kim ton nh nc thc hin ton b cuc kim ton theo cc chun mc, quy trnh kim ton ca
Kim ton nh nc hoc cc chun mc, quy trnh kim ton c Kim ton nh nc chp nhn.
2. Thu doanh nghip kim ton l vic Kim ton nh nc thu doanh nghip kim ton thc hin
kim ton mt s ni dung, mt s n v c kim ton trong K hoch kim ton theo cc chun
mc, quy trnh kim ton v quy nh qun l, chuyn mn ca Kim ton nh nc.
iu 4. Nguyn tc thc hin
1. Ch y thc hoc thu kim ton i vi nhng i tng kim ton thuc phm vi y thc hoc thu
kim ton theo quy nh ti iu 8 Quy ch ny.
2. Ch thc hin y thc hoc thu kim ton i vi nhng doanh nghip kim ton p ng iu
kin theo quy nh ti iu 9 Quy ch ny.
3. Vic y thc hoc thu doanh nghip kim ton c thc hin thng qua hp ng y thc hoc
thu kim ton.
4. Doanh nghip kim ton c y thc hoc thu kim ton chu trch nhim trc Kim ton nh
nc v php lut v tnh chnh xc, trung thc, hp php ca s liu, ti liu v kt lun kim ton ca
mnh. Kim ton nh nc quyt nh vic s dng v chu trch nhim kim tra, gim st s liu, ti
liu v kt lun, kin ngh kim ton do doanh nghip kim ton thc hin.
5. Doanh nghip kim ton c y thc hoc thu kim ton chu trch nhim bo mt ti liu, s liu
v cc thng tin v hot ng ca n v c kim ton theo quy nh ca Kim ton nh nc v quy
nh ca php lut.
6. Doanh nghip kim ton c y thc hoc thu kim ton khng c y thc hoc thu li cho bn
th ba.
iu 5. Kim tra, giam sat vic thc hin hp ng uy thac hoc thu doanh nghip kim toan
1. Kim ton nh nc c quyn v trch nhim kim tra, gim st vic thc hin hp ng y thc
hoc thu doanh nghip kim ton theo quy nh ti Hp ng y thc hoc thu kim ton, Quy ch
ny v theo quy nh ca php lut.
2. Doanh nghip kim ton c y thc hoc thu kim ton c nghia v chp hnh s kim tra, gim
st vic thc hin hp ng v cht lng kim ton ca Kim ton nh nc.
3. Hot ng kim tra, gim st ca Kim ton nh nc c thc hin theo quy nh ca php lut v
ca Kim ton nh nc.
iu 6. Thnh lp hi ng thm nh doanh nghip kim toan
1. Kim ton nh nc thnh lp Hi ng thm nh doanh nghip kim ton t vn cho Tng
Kim ton nh nc la chn doanh nghip kim ton iu kin, nng lc thc hin y thc hoc
thu kim ton.
2. Thnh phn Hi ng thm nh gm:
a) Tng Kim ton nh nc hoc Ph Tng Kim ton nh nc ph trch n v trc thuc Kim
ton nh nc c nhu cu y thc hoc thu doanh nghip kim ton - Ch tch Hi ng.
b) i din Vn phng Kim ton nh nc (01 Lnh o vn phng lm thnh vin thng trc; 01
Lnh o Phng lm thnh vin th k).
c) i din Lnh o V Tng hp -Thnh vin.
d) Th trng n v trc thuc Kim ton nh nc c nhu cu y thc hoc thu kim ton - Thnh
vin.
) i din Lnh o V Ch v Kim sot cht lng kim ton - Thnh vin.
e) i din Lnh o V Php ch - Thnh vin.
iu 7. Kinh ph uy thac hoc thu doanh nghip kim toan
Hng nm, cn c nhu cu y thc hoc thu kim ton, Kim ton nh nc lp d ton kinh ph y
thc hoc thu doanh nghip kim ton. Kinh ph y thc hoc thu doanh nghip kim ton c b tr
trong d ton ngn sch nh nc hng nm ca Kim ton nh nc hoc d ton b sung trng hp
pht sinh nhim v t xut theo quy nh ca Lut Ngn sch nh nc.
Chng II
NHNG QUY NH C TH
iu 8. Phm vi u thac hoc thu kim toan
1. Kim ton nh nc c u thc hoc thu doanh nghip kim ton thc hin kim ton cc c
quan, t chc (tr cc c quan, t chc thuc Khon 2 iu ny):
a) T chc chnh tr - x hi, t chc chnh tr - x hi - ngh nghip, t chc x hi, t chc x hi
ngh nghip c s dng kinh ph ngn sch nh nc.
b) n v s nghip cng lp.
c) Ban Qun l d n u t c ngun kinh ph ngn sch nh nc hoc c ngun gc t ngn sch
nh nc; ngun kinh ph ODA, NGO (khi c yu cu).
d) Hi, lin hip hi, tng hi v cc t chc khc c ngn sch nh nc h tr mt phn kinh ph
hot ng.
) Doanh nghip do Nh nc nm gi trn 50% vn iu l, doanh nghip c gp vn ca nh nc t
50% vn iu l tr xung; doanh nghip qun l, s dng ti chnh cng, ti sn cng.
e) Cc n v nhn tr gi, tr cp ca Nh nc, n v c n vay c Nh nc bo lnh.
f) Cc c quan, t chc khc do Tng Kim ton nh nc quyt nh.
2. Kim ton nh nc khng y thc hoc thu doanh nghip kim ton thc hin kim ton cc c
quan, t chc sau:
a) B, c quan ngang b, c quan thuc Chnh ph v c quan khc ca trung ng.
b) C quan c giao nhim v thu, chi ngn sch nh nc cc cp.
c) Hi ng nhn dn, U ban nhn dn cc cp, c quan khc ca a phng.
d) n v thuc lc lng v trang nhn dn.
) n v qun l qu d tr ca Nh nc, qu d tr ca cc ngnh, cc cp, qu ti chnh khc ca
Nh nc.
e) T chc qun l ti sn quc gia.
f) T chc chnh tr.
g) Cc c quan, t chc s dng, qun l ti chnh cng, ti sn cng thuc b mt nh nc.
iu 9. iu kin cac doanh nghip kim toan c uy thac hoc thu kim toan
Doanh nghip kim ton c xem xt, la chn y thc hoc thu kim ton phi c cc iu kin
sau:
1. L doanh nghip kim ton iu kin hot ng hp php, c chp thun c tn trong danh
sch cng khai ca B Ti chnh, U ban Chng khon Nh nc hoc Ngn hng th gii (WB) la
chn hng nm.
2. Trong 03 nm trc lin k khng c sai phm b c quan nh nc hoc Hi ngh nghip v kim
ton x l lin quan n cht lng kim ton.
3. Doanh nghip kim ton trong nm hin ti v trong 02 nm trc lin k khng thc hin dch v
ghi s k ton, lp bo co ti chnh, dch v kim ton ni b, nh gi ti sn, t vn qun l, t vn
ti chnh cho khch hng l n v c kim ton m Kim ton nh nc y thc hoc thu kim
ton; khng thc hin cc dch v trn trong thi k c kim ton thuc ni dung kim ton m
Kim ton nh nc y thc hoc thu kim ton.
4. Ngi qun l, iu hnh ca doanh nghip kim ton khng phi l thnh vin, c ng sng lp
hoc mua c phn, gp vn vo n v c kim ton hoc c quan h kinh t, ti chnh khc vi n
v c kim ton theo quy nh ca chun mc o c ngh nghip k ton, kim ton.
5. Ngi c trch nhim qun l, iu hnh ca doanh nghip kim ton khng c b, m, v, chng,
con, anh, ch, em rut l thnh vin, c ng sng lp hoc mua c phn, gp vn v c nh hng
ng k i vi n v c kim ton hoc l ngi c trch nhim qun l, iu hnh, thnh vin ban
kim sot hoc k ton trng ca n v c kim ton.
6. Ngi c trch nhim qun l, iu hnh, thnh vin ban kim sot hoc k ton trng ca n v
c kim ton khng c ng thi l ngi gp vn v c nh hng ng k i vi doanh nghip
kim ton.
7. Doanh nghip kim ton v n v c kim ton khng c cng mt c nhn hoc doanh nghip,
t chc thnh lp hoc tham gia thnh lp.
iu 10. Thu tuc v trnh t la chn
1. Khi c nhu cu y thc hoc thu kim ton, Kim ton nh nc cng b i tng kim ton cn
y thc hoc thu kim ton; th tc, h s ng k nhn y thc hoc thu kim ton theo quy nh
ca Lut u thu.
2. Doanh nghip kim ton c iu kin quy nh ti iu 9 ca Quy ch ny, c nhu cu nhn thc
hin y thc hoc thu kim ton ng k vi Kim ton nh nc (qua Vn phng Kim ton nh
nc). H s gm:
a) n ngh c y thc hoc thu kim ton.
b) Bn sao cng chng Giy chng nhn ng k kinh doanh (hoc giy chng nhn u t) v iu l
cng ty.
c) Giy chng nhn iu kin kinh doanh dch v kim ton.
d) Danh sch khch hng trong 03 nm gn nht.
) Danh sch Kim ton vin ng k c giy chng nhn ng k hnh ngh ca B Ti chnh cp
km theo s yu l lch, trong tm tt qu trnh lm vic ca kim ton vin hnh ngh v gim c
doanh nghip kim ton.
e) Cc ti liu khc theo yu cu ca Kim ton nh nc.
3. Cn c vo i tng v nhu cu y thc hoc thu kim ton, danh sch cc doanh nghip kim
ton ng k, Hi ng thm nh doanh nghip kim ton xem xt, trnh Tng Kim ton nh nc
danh sch doanh nghip kim ton iu kin. Vn phng Kim ton nh nc ch tr v phi hp
vi cc n v trc thuc Kim ton nh nc c nhu cu y thc hoc thu kim ton gip Tng Kim
ton nh nc t chc la chn nh thu theo quy nh ca Lut u thu.
iu 11. Hp ng u thac hoc thu doanh nghip kim toan thc hin kim toan
1. Kim ton nh nc v doanh nghip kim ton thc hin k hp ng v y thc hoc thu thc
hin kim ton. Hp ng c cc ni dung ch yu sau:
a) Tn, a ch ca bn y thc hoc thu kim ton v bn c y thc hoc thu kim ton (tn, a
ch tr s chnh, s in thoi, Fax, ti khon giao dch, ngi i din...).
b) Ni dung y thc hoc thu kim ton (mc tiu, i tng, phm vi (ni dung, thi k kim ton,
n v c kim ton) m Kim ton nh nc y thc hoc thu doanh nghip kim ton).
c) Qui nh v chuyn mn: chun mc, quy trnh kim ton p dng; quy nh v o c kim ton
vin, quy nh v gim st hot ng kim ton, quy nh v kim sot cht lng kim ton...
d) Trch nhim, quyn hn ca cc bn.
) Kt qu thc hin hp ng (Bo co kim ton, Bin bn kim ton, Bin bn xc nhn s liu
kim ton, cc ti liu ghi chp ca Kim ton vin, bng chng kim ton,...).
e) Ph u thc hoc thu kim ton v phng thc thanh ton.
f) Cam kt thc hin v thi hn hon thnh; th tc gii quyt tranh chp hp ng.
g) Hiu lc v thi hn hp ng.
h) Cc iu khon khc (nu c).
2. Mu hp ng y thc hoc thu kim ton do Kim ton nh nc quy nh.
iu 12. Trach nhim v quyn hn cua Kim toan nh nc
1. Trch nhim:
a) Ban hnh Quyt nh kim ton.
b) Phi hp, to iu kin thun li cho on kim ton, Kim ton vin thuc doanh nghip kim ton
thc hin kim ton (gi tt l Kim ton vin).
c) Thanh ton y , kp thi ph u thc hoc thu kim ton theo tha thun trong hp ng.
d) Kim tra, gim st thc hin theo iu 16 ca Quy ch ny.
) Cc trch nhim khc theo quy nh ca php lut.
2. Quyn hn:
a) Yu cu doanh nghip kim ton cung cp y , chnh xc, kp thi k hoch kim ton, s liu,
kt lun kim ton v cc thng tin, ti liu lin quan n cng vic kim ton c y thc hoc thu
kim ton.
b) Yu cu doanh nghip kim ton thay th kim ton vin hnh ngh khi c du hiu cho thy thnh
vin vi phm chun mc, quy trnh kim ton, quy nh qun l chuyn mn hoc vi phm cc quy
nh ca php lut.
c) Kim tra, gim st qu trnh thc hin hp ng y thc hoc thu kim ton; kim tra, xt duyt
Bo co kim ton, Bin bn kim ton ca doanh nghip theo quy nh ca Kim ton nh nc.
d) Yu cu doanh nghip kim ton gii trnh bng vn bn v nhng vn c nu trong d tho
K hoch kim ton, Bo co kim ton, Bin bn kim ton nu thy cha r, cha ph hp.
) Yu cu doanh nghip kim ton bi thng trong trng hp doanh nghip kim ton gy thit hi
cho n v c kim ton v cho Kim ton nh nc.
e) n phng chm dt hp ng nu Doanh nghip kim ton c y thc hoc thu kim ton vi
phm hp ng.
f) Cc quyn khc theo quy nh ca php lut.
iu 13. Trach nhim v quyn hn cua doanh nghip kim toan nhn u thac hoc thu kim
toan
1. Trch nhim:
a) Thc hin kim ton theo Hp ng u thc hoc thu kim ton v tun th cc quy nh chuyn
mn c ghi trong hp ng:
- Trng hp thu thc hin kim ton, doanh nghip kim ton khi thc hin kim ton phi tun th
chun mc, quy trnh kim ton v cc quy nh qun l, chuyn mn nghip v ca Kim ton nh
nc.
- Trng hp u thc thc hin kim ton, doanh nghip kim ton khi thc hin kim ton phi tun
th chun mc, quy trnh kim ton ca Kim ton nh nc hoc chun mc, quy trnh kim ton
c Kim ton nh nc chp nhn.
b) B tr kim ton vin c trnh chuyn mn ph hp m bo cht lng kim ton. Khng b
tr kim ton vin thc hin kim ton trong cc trng hp sau:
- Mua c phn, gp vn hoc c quan h v li ch kinh t vi n v c kim ton.
- tng gi chc v qun l, iu hnh, thnh vin ban kim sot, k ton trng hoc ph trch k
ton ti n v c kim ton ca cc nm ti chnh c kim ton.
- Trong thi hn t nht l 05 nm, k t khi thi gi chc v qun l, iu hnh, thnh vin ban kim
sot, k ton trng hoc ph trch k ton ti n v c kim ton.
- C quan h l b , m , b nui, m nui, b chng, m chng, b v, m v, v, chng, con, anh
rut, ch rut, em rut vi ngi ng u, k ton trng hoc ngi ph trch k ton ca n v
c kim ton.
- tng c sai phm b c quan nh nc hoc Hi ngh nghip v kim ton x l lin quan n
cht lng kim ton.
c) Bi thng thit hi do li m kim ton vin hnh ngh hoc ngi ca doanh nghip mnh gy ra
cho n v c kim ton, Kim ton nh nc v cc t chc, c nhn c lin quan trong qu trnh
thc hin kim ton.
d) Thng bo kp thi vi Kim ton nh nc khi pht hin n v c kim ton c du hiu vi
phm php lut v kinh t, ti chnh, k ton.
) Thng bo kp thi vi Kim ton nh nc khi n v c kim ton v cc t chc c nhn c
lin quan trong cc trng hp c cc hnh vi sau:
- T chi cung cp thng tin, ti liu phc v cho cuc kim ton theo yu cu ca doanh nghip kim
ton v kim ton vin.
- Cn tr cng vic ca Kim ton vin.
- Bo co sai lch, khng trung thc, khng y , kp thi hoc thiu khch quan thng tin lin quan
n cuc kim ton.
- Mua chuc, a hi l cho doanh nghip kim ton, Kim ton vin.
- Che giu cc hnh vi vi phm php lut v ti chnh cng, ti sn cng.
- Can thip tri php lut vo hot ng kim ton, kt qu kim ton ca Kim ton vin.
e) Cung cp cc thng tin v kim ton vin hnh ngh, doanh nghip kim ton v h s, ti liu kim
ton theo yu cu ca Kim ton nh nc.
f) Khai bo kp thi, trung thc vi Kim ton nh nc nu thuc cc trng hp lm nh hng n
tnh c lp, khch quan quy nh ti iu 9 ca Quy ch ny.
g) Chp hnh cc yu cu ca Kim ton nh nc v vic bo co, kim tra, gim st.
h) Thc hin cc trch nhim khc theo quy nh ca php lut v Hp ng u thc hoc thu kim
ton.
2. Quyn hn:
a) c quyn c lp v chuyn mn nghip v khi thc hin cc dch v c ghi trong hp ng
thu, u thc kim ton.
b) Nhn ph dch v t Kim ton nh nc.
c) Trong qu trnh thc hin kim ton:
- Yu cu n v c kim ton cung cp y , kp thi thng tin, ti liu cn thit v gii trnh cc
vn c lin quan n ni dung kim ton; kim k ti sn, i chiu, xc minh cng n ca n v
c kim ton lin quan n ni dung kim ton.
- ngh t chc, c nhn c lin quan cung cp thng tin, ti liu lin quan n ni dung kim ton
trong phm vi kim ton thu thp bng chng kim ton.
d) Cc quyn khc theo quy nh ca php lut.
iu 14. Trach nhim v quyn hn cua Kim toan vin thuc doanh nghip kim toan khi thc
hin kim toan
1. Kim ton vin thuc doanh nghip kim ton c thu khi thc hin kim ton c trch nhim v
quyn hn sau:
1.1. Trch nhim:
a) Thc hin nhim v kim ton v chu trch nhim trc T trng t kim ton, Trng on kim
ton v vic thc hin nhim v kim ton c phn cng; a ra kin nh gi, xc nhn, kt lun
v kin ngh v nhng ni dung kim ton trn c s thu thp y v nh gi cc bng chng
kim ton thch hp.
b) Tun th php lut, nguyn tc hot ng, chun mc, quy trnh Kim ton nh nc, quy tc ng
x ca kim ton vin v cc quy nh khc c lin quan ca Kim ton nh nc.
c) Chu trch nhim trc Tng Kim ton nh nc v trc php lut v nhng bng chng, nh
gi, xc nhn, kt lun v kin ngh ca mnh.
d) Thu thp bng chng kim ton v cc ti liu lm vic khc theo quy nh ca Kim ton nh nc.
) Gi b mt thng tin, ti liu thu thp c trong qu trnh kim ton.
e) Khi thc hin nhim v kim ton, Kim ton vin phi xut trnh giy gii thiu, giy chng nhn
ng k hnh ngh do B Ti chnh cp v chng minh nhn dn hoc th cn cc.
f) Khai bo kp thi v y vi ngi ng u doanh nghip kim ton v ngi ra quyt nh
thnh lp on kim ton khi c trng hp quy nh ti iu 28 ca Lut Kim ton nh nc v cc
tnh hung khc lm nh hng n tnh c lp ca Kim ton vin.
g) Khi c hnh vi vi phm php lut th tu theo tnh cht, mc vi phm m b x l k lut hoc b
truy cu trch nhim hnh s; nu gy thit hi th phi bi thng theo quy nh ca php lut.
1.2. Quyn hn:
a) c lp v chuyn mn nghip v.
b) Yu cu n v c kim ton cung cp y , kp thi thng tin, ti liu cn thit v gii trnh cc
vn c lin quan n ni dung kim ton; yu cu kim k ti sn, i chiu cng n ca n v
c kim ton lin quan n ni dung kim ton.
c) Kim tra, xc nhn cc thng tin kinh t, ti chnh c lin quan n ni dung kim ton trong v
ngoi n v trong qu trnh thc hin kim ton theo quy nh ca php lut v ca Kim ton nh
nc.
d) Yu cu t chc, c nhn c lin quan cung cp ti liu, thng tin cn thit c lin quan n ni dung
kim ton theo quy nh ca php lut v ca Kim ton nh nc.
) Quyn hn khc theo quy nh ca php lut v ca Kim ton nh nc.
2. Kim ton vin ca doanh nghip c u thc kim ton khi thc hin kim ton c trch nhim v
quyn hn nh trng hp c thu kim ton Mc 1 iu 14 Quy ch ny, ng thi tun th theo
quy nh ti Lut Kim ton c lp v cc chun mc, quy trnh c Kim ton nh nc chp nhn.
iu 15. Quyn v ngha vu cua n v c kim toan
n v c kim ton c quyn v nghia v theo quy nh ti iu 56 v iu 57 ca Lut Kim ton
nh nc, c th nh sau:
1. Quyn ca n v c kim ton:
a) Yu cu on kim ton xut trnh quyt nh kim ton, Kim ton vin xut trnh giy gii thiu,
giy chng nhn ng k hnh ngh do B Ti chnh cp v chng minh nhn dn hoc th cn cc.
b) T chi cung cp thng tin, ti liu khng lin quan n ni dung kim ton; ngh thay th thnh
vin on kim ton khi c bng chng cho rng thnh vin khng trung thc, khch quan trong khi
lm nhim v hoc thuc trng hp khng c b tr lm thnh vin on kim ton theo quy nh
ti iu 28 ca Lut Kim ton nh nc.
c) Gii trnh bng vn bn v nhng vn c nu trong d tho bo co kim ton nu xt thy
cha ph hp.
d) Khiu ni v hnh vi ca thnh vin on kim ton trong qu trnh thc hin kim ton khi c cn
c cho rng hnh vi l tri php lut.
) Khiu ni v nh gi, xc nhn, kt lun v kin ngh kim ton trong bo co kim ton khi c cn
c cho rng nh gi, xc nhn, kt lun v kin ngh l tri php lut.
e) Yu cu Kim ton nh nc bi thng thit hi trong trng hp gy thit hi cho n v c
kim ton theo quy nh ca php lut.
f) Cc quyn khc theo quy nh ca php lut.
2. Nghia v ca n v c kim ton:
a) Chp hnh quyt nh kim ton.
b) Lp v gi y , kp thi bo co ti chnh, bo co tnh hnh thc hin, quyt ton vn, qun l
d n u t; k hoch thu, chi; bo co tnh hnh chp hnh v quyt ton ngn sch cho on kim
ton theo yu cu.
c) Cung cp y , kp thi cc thng tin, ti liu cn thit thc hin vic kim ton theo yu cu
ca Doanh nghip kim ton v Kim ton vin v phi chu trch nhim trc php lut v tnh chnh
xc, trung thc, khch quan ca thng tin, ti liu cung cp.
d) Tr li v gii trnh y , kp thi cc vn do on kim ton, Kim ton vin yu cu lin
quan n ni dung kim ton.
) K bin bn kim ton.
e) Thc hin y , kp thi kt lun, kin ngh kim ton ca Kim ton nh nc v qun l, s
dng ti chnh cng, ti sn cng; thc hin bin php khc phc yu km trong hot ng ca mnh
theo kt lun, kin ngh ca Kim ton nh nc; bo co bng vn bn v vic thc hin kt lun, kin
ngh cho Kim ton nh nc.
f) Trong thi gian gii quyt khiu ni, n v c kim ton vn phi thc hin y , kp thi kt
lun, kin ngh kim ton ca Kim ton nh nc, tr trng hp Tng Kim ton nh nc, c quan
nh nc c thm quyn quyt nh tm nh ch thc hin cc kt lun, kin ngh kim ton ca Kim
ton nh nc.
iu 16. Trach nhim cac n v trc thuc Kim toan nh nc
1. Trch nhim ca cc n v tham mu:
a) Vn phng Kim ton nh nc c trch nhim tng hp nhu cu v d ton u thc hoc thu
doanh nghip kim ton t cc n v c nhu cu s dng lp d ton kinh ph y thc hoc thu
kim ton chung ton ngnh trnh cc cp c thm quyn quyt nh; l thng trc Hi ng thm
nh doanh nghip kim ton; ch tr phi hp vi n v c nhu cu y thc hoc thu kim ton t
chc la chn nh thu theo quy nh ca Lut u thu trnh Tng Kim ton nh nc ph duyt;
phi hp vi n v c nhu cu s dng cng tc vin tham mu cho Tng Kim ton nh nc v ni
dung hp ng u thc hoc thu kim ton; k hp ng vi doanh nghip kim ton theo danh sch
c Tng Kim ton nh nc ph duyt; theo di vic thc hin hp ng v thanh l hp ng
(sau khi Bo co kim ton pht hnh).
b) V Tng hp c trnh nhim tham gia Hi ng thm nh doanh nghip kim ton, thm nh K
hoch kim ton tng qut, Bo co kim ton ca on kim ton v thm nh kt qu kim ton
trc khi nghim thu.
c) V Ch v Kim sot cht lng kim ton c trch nhim tham gia Hi ng thm nh doanh
nghip kim ton, thm nh K hoch kim ton tng qut; thc hin kim tra, gim st cht lng
kim ton v h s kim ton theo Quy ch kim sot cht lng kim ton v yu cu ca Tng Kim
ton nh nc.
d) V Php ch c trch nhim thm nh tnh hp php ca Hp ng u thc hoc thu kim ton,
thm nh Bo co kim ton ca on kim ton v thm nh kt qu kim ton trc khi nghim
thu.
2. Trch nhim ca cc n v trc thuc Kim ton nh nc c nhu cu y thc hoc thu doanh
nghip kim ton:
a) Hng nm, cn c nhu cu u thc hoc thu doanh nghip kim ton i vi cc cuc kim ton
hay ni dung kim ton, cc n v trc thuc Kim ton nh nc xut nhu cu y thc hoc thu
doanh nghip kim ton km theo phng n (nu r yu cu) v d ton kinh ph trnh Tng Kim
ton nh nc (qua Vn phng Kim ton nh nc). Trng hp pht sinh t xut, cc n v trc
thuc Kim ton nh nc phi c cng vn trnh Tng Kim ton nh nc b sung.
b) Tham gia Hi ng thm nh doanh nghip kim ton; thm nh K hoch kim ton tng qut;
theo di, kim tra, gim st, kim sot cht lng kim ton, thm nh Bin bn kim ton v Bo co
kim ton ca cc n v c kim ton do doanh nghip kim ton thc hin theo phn cp ca Kim
ton nh nc.
c) Ch tr v phi hp vi Vn phng Kim ton nh nc, doanh nghip kim ton c y thc hoc
thu kim ton nghim thu kt qu kim ton lm c s Vn phng Kim ton nh nc lm th tc
thanh l hp ng.
Chng III
IU KHON THI HNH
iu 17. T chc thc hin
1. Th trng cc n v trc thuc Kim ton nh nc v cc t chc, c nhn c lin quan chu trch
nhim thi hnh Quy ch ny.
2. Trong qu trnh thc hin nu c vn pht sinh mi hoc kh khn, vng mc cn phn nh kp
thi v V Ch v Kim sot cht lng kim ton tp hp bo co Tng Kim ton nh nc
sa i, b sung cho ph hp./.