Bao cao tai chinh hang nam cua cac cong ty niem yet co phieu tren san chung
khoan phai su dung dich vu kiem toan cua cac doanh nghiep kiem toan da duoc co
quan quan ly ve chung khoan chap thuan.
Quy
dinh nay se duoc bat dau ap dung cho cac bao cao tai chinh nam 2007 tro di.
Dai
dien Trung tam Giao dich chung khoan Ha Noi da cho biet dieu nay tai buoi tap
huan danh cho cac DN niem yet, cac cong ty chung khoan ve cong bo thong tin cua
cac DN do Trung tam giao dich chung khoan Ha Noi (HASTC) to chuc ngay 26/3 tai
Ha Noi.
Theo
dai dien cua HASTC, hien nay, da so cac DN niem yet tren san chung khoan Ha Noi
deu su dung bao cao duoc kiem toan boi cac cong ty kiem toan chua duoc chap
thuan cua co quan quan ly. Voi thoi han tren day, DN van chua phai thuc hien yeu
cau nay cho bao cao tai chinh nam 2006 va van con 1 nam de chuan bi.
Thuc
te hien nay, so luong cong ty kiem toan du nang luc va chap thuan kiem toan cho
DN niem yet la tuong doi it so voi nhu cau kiem toan. Vi vay, truoc khi ra chinh
sach nay co quan quan ly da tinh toan de huong toi muc tieu tang cuong hon nua
chat luong kiem toan. Voi quy dinh nay, tu cong ty kiem toan phai co tim cach
nang cao nang luc de co the nam trong danh sach kiem toan duoc chap thuan. Va
viec chi kiem toan duoc chap thuan moi duoc kiem toan cac DN niem yet se dam bao
chat luong cac ban cong bo thong tin, chat luong cac bao cao tai chinh. Va dieu
nay la co loi cho nha dau tu.
Dai
dien HASTC cung luu y, chi co bao cao tai chinh hang nam moi yeu cau su dung
kiem toan, trong khi do cac cong ty van duoc yeu cau thuc hien bao cao tai chinh
hang quy. Nhung bao cao nay khong kiem toan vi rat mat thoi gian va chi phi. Cac
DN cung se noi ro dieu nay khi cong bo bao cao quy. Neu nha dau tu su dung cac
bao cao chua kiem toan de quyet dinh kinh doanh cung phai tinh den rui ro do
chinh minh chap nhan su dung bao cao chua kiem toan. Thiet hai xay ra neu co thi
nha dau tu phai hung chiu dau tien vi chap nhan su dung bao cao chua kiem toan
la chap nhan rui ro. Tuy nhien, voi mot cong ty uy tin, co he thong ke toan tot
thi it khi co su khac biet giua bao cao chua kiem toan va bao cao kiem toan sau
do.
Theo Vietnamnet
Article source http://w4rum.com/1006.t
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