Re: Kie^?m toa'n va` Co+ ho^.i o+? VN

[huynh-le.duc@db.com]

Cha`o ba'c Kim,

Xin lo^~i la` to^i kho^ng tra? lo+`i ba'c ngay, la`m ba'c confuse va`i nga`y.
DDa.i xa', dda.i xa'.

Xin phe'p tra? lo+`i ba'c:

--Kie^?m toa'n ca(n ba?n la` nhu+ the^' na`y:  Mo^.t co^ng ty ha`ng na(m pha?i
co' mo^.t ba'o ca'o ta`i chi'nh. Ba'o ca'o na`y ddu+o+.c ddu+a cho nhu+~ng co+
quan sau: Thue^', Bo^. TC, Nga^n ha`ng (dde^? xem anh co' kha? na(ng tra? no+.
kho^ng), shareholders (la` chu? co^ng ty)...  Ne^'u ba'o ca'o na`y kho^ng
ddu+o+.c mo^.t co+ quan ddo^.c la^.p na`o kie^?m tra thi` tha(`ng Ke^' toa'n co'
the^? ve~ ro^`ng ve~ ra('n the^' na`o cu~ng ddu+o+.c.  Do ddo' na?y sinh nhu
ca^`u co' mo^.t co+ quan ddo^.c la^.p kie^?m tra, xa'c minh ti'nh trung thu+.c
cu?a ca'c ba'o ca'o na`y.  Ngu+o+`i ta go.i co+ quan kie^?m tra na`y la` Kie^?m
toa'n ddo^.c la^.p, hay go.i ta('t la` Kie^?m toa'n (KT)

--O+? VN, kie^?m toa'n la` mo^.t nga`nh mo+'i pha't trie^?n sau na`y.  Khi to^i
co`n ho.c trong tru+o+`ng DH, dda^y chi? la` mo^.t mo^n phu.  So vo+'i ke^'
toa'n, kie^?m toa'n co' nhie^`u ddie^?m gio^'ng nhau. Ho^`i to^i co`n la`m o+?
co^ng ty Kie^?m toa'n, to^i tha^'y ngu+o+`i ta go.i la` "Accounting Firm".  Ve^`
ma(.t nguye^n ta('c, kie^?m toa'n pha?i co' kie^'n thu+'c ve^` accounting,
finance, tax... va` ddu+o+ng nhie^n ca? kie^'n thu+'c ve^` kie^?m toa'n.  Hie^.n
nay ta^'t ca? ca'c co^ng ty Kie^?m toa'n o+? VN dde^`u co' nhie^`u professional
service.

--Ngu+o+`i la`m kie^?m toa'n ra^'t de^~ chuye^?n sang la`m ke^' toa'n. Ca'c
co^ng ty ho. ra^'t thi'ch cho.n ngu+o+`i cu?a co^ng ty Kie^?m toa'n la`m ca'c
chu+.c vu. nhu+ Finance Manager, Chief Accountant.  No'i chung, ngu+o+`i ta
va^~n coi kie^?m toa'n pha?i gio?i ho+n, chi' i't cu~ng tu+o+ng ddu+o+ng tri`nh
ddo^. vo+'i anh ke^' toa'n thi` mo+'i kie^?m ddu+o+.c va` kho^ng dde^? anh Ke^'
toa'n qua ma(.t (thu+.c te^' kho^ng hoa`n toa`n nhu+ va^.y).

--Kie^?m toa'n o+? VN hie^.n nay ddang pha't trie^?n ma.nh. Ta^'t ca? ca'c cty
KT to ddu`ng tre^n the^' gio+' dda~ va`o VN ddu? (trong gio+'i Kie^?m toa'n
ngu+o+`i ta go.i la` big-five  -  na(m cty Kie^?m toa'n to nha^'t the^' gio+'i).
Ngoa`i ra ca'c co^ng ty VN cu~ng nhie^`u va` ca.nh tranh quye^'t lie^.t.  Ne^'u
ca'c co' kha? na(ng va` ba(`ng ca^'p tu+o+ng u+'ng, ba'c co' the^? xin ddu+o+.c
vie^.c la`m ta.i ca'c co^ng ty KT o+? VN.  Position thi` tuy` va`o tri`nh ddo^.
cu?a ba'c va` nhu ca^`u cu?a cty ma` ba'c apply.

--Ba(`ng ca^'p: Muo^'n ha`nh nghe^` KT o+? VN, ca^`n pha?i co' ba(`ng kie^?m
toa'n vie^n quo^'c gia.  Muo^'n co' ddu+o+.c bang na`y, ye^u ca^`u pha?i co' i't
nha^'t 5 na(m la`m vie^.c trong nga`nh ke^' toa'n hay i't nha^'t 3 na(m la`m
vie^.c ta.i ca'c cty Kie^?m toa'n. Ne^'u ddu? ddie^`u kie^.n tre^n, cco' the^?
no^.p ho^` so+ du+. thi KT vie^n nha` nu+o+'c.  Cuo^.c thi go^`m 8 mo^n: Ke^'
toa'n, Kie^?m toa'n, Ta`i Chi'nh, Tie^`n te^. ti'n du.ng, Pha^n ti'ch kinh te^',
Lua^.t, English va` Vi ti'nh.  nhu+~ng na(m dda^`u, cuo^.c thi na`y kha' de^~
da~i ne^n ba'c AiViet co' no'i o^n va`i tua^`n la` thi ddo^~ tho^i, ha^`u nhu+
ai thi cu~ng dda^.u. Ca`ng ve^` sau, so^' dda^.u gia?m da^`n, va` nhu+~ng na(m
ga^`n dda^y co' khi so^' fail nhie^`u ho+n so^' pass.
Tuy nhie^n VN co^ng nha^.nn ca'c ba(`ng kiem toan ddu+o+.c quo^'c te^' co^ng
nha^.n nhu+ ba(`ng CPA cu?a Anh My~, ba`ng Charter cu?a Anh.. Ne^'u ba'c co'
ddie^`u kie^.n thi` la^'y ca'c ba(`ng na`y co' le~ nhe. nha`ng ho+n ba(`ng cu?a
VN

--To'm la.i, nga`nh KT o+? VN hie^.n nay la` nga`nh to^'t va` ddang pha't
trie^?n.  Tie^'n to+'i VN co' thi. tru+o+`ng chu+'ng khoa'n thi` nhu ca^`u KT
ca`ng ta(ng ma.nh, thi. tru+o+`ng kha' ro^.ng.  Ne^'u ba'c kho^ng muo^'n la`m
co^ng ty KT nu+~a (nhu+ to^i) thi` de^~ da`ng co' the^? kie^'m ddu+o+.c co^ng
vie^.c kha'c phu` ho+.p (de^~ ho+n nhu+~ng ngu+o+`i cu`ng tri`nh ddo^. nhu+ng
kho^ng co' kinh nghie^.m KT).

Hy vo.ng tra? lo+`i ddu+o+.c tha('c ma('c cu?a ba'c.  Chu'c ba'c tha`nh co^ng.