{"id":11844,"date":"2023-11-29T08:04:31","date_gmt":"2023-11-29T08:04:31","guid":{"rendered":"https:\/\/masterskills.org\/blog\/co-so-dan-lieu-la-gi-trong-kiem-toan.html"},"modified":"2023-12-21T21:02:51","modified_gmt":"2023-12-21T14:02:51","slug":"co-so-dan-lieu-la-gi-trong-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/co-so-dan-lieu-la-gi-trong-kiem-toan.html","title":{"rendered":"C\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 g\u00ec trong ki\u1ec3m to\u00e1n?"},"content":{"rendered":"<div class=\"entry-content\">\n<p><strong>C\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 g\u00ec<\/strong>? C\u01a1 s\u1edf d\u1eabn li\u1ec7u trong ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng kh\u1eb3ng \u0111\u1ecbnh nh\u1eb1m x\u00e1c nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u00fang s\u1ef1 th\u1eadt v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hay kh\u00f4ng.<\/p>\n<figure class=\"wp-block-image size-large is-resized\"><\/figure>\n<h2 class=\"wp-block-heading\"><span id=\"Tam_quan_trong_cua_co_so_dan_lieu_la_gi\"><strong>T\u1ea7m quan tr\u1ecdng c\u1ee7a c\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>C\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi quy m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh \u0111\u1ec1u ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang ngh\u0129a v\u1ee5 theo c\u00e1ch tr\u00ecnh b\u00e0y minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t c\u00f3 th\u1ec3 khi \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n<p>C\u01a1 s\u1edf d\u1eabn li\u1ec7u ki\u1ec3m to\u00e1n l\u00e0 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p. N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch v\u00e0 s\u1ed1 d\u01b0 c\u00f3 li\u00ean quan \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn.<\/p>\n<p>M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c \u0111\u01b0a ra c\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u n\u00e0y l\u00e0 nh\u1eb1m gi\u1ea3m thi\u1ec3u ho\u1eb7c tr\u00e1nh sai s\u00f3t nghi\u00eam tr\u1ecdng do kh\u00f4ng cung c\u1ea5p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.\u00a0<\/p>\n<blockquote class=\"wp-block-quote\">\n<p><strong>\u201cC\u01a1 s\u1edf d\u1eabn li\u1ec7u ki\u1ec3m to\u00e1n l\u00e0 x\u00e1c nh\u1eadn c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c m\u1ed9t c\u00e1ch \u1ea9n \u00fd ho\u1eb7c r\u00f5 r\u00e0ng, li\u00ean quan \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c thuy\u1ebft minh c\u00f3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u201d<\/strong><\/p>\n<\/blockquote>\n<h2 class=\"wp-block-heading\"><span id=\"Cac_loai_co_so_dan_lieu\"><strong>C\u00e1c lo\u1ea1i c\u01a1 s\u1edf d\u1eabn li\u1ec7u<\/strong><\/span><\/h2>\n<p>C\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u trong ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh ba lo\u1ea1i ch\u00ednh. V\u1eady c\u00e1c lo\u1ea1i <strong>c\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 g\u00ec <\/strong>v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ki\u1ec3m tra cho m\u1ed7i lo\u1ea1i l\u00e0 g\u00ec?<\/p>\n<h3 class=\"wp-block-heading\"><span id=\"Co_so_dan_lieu_doi_voi_cac_giao_dich_va_su_kien_phat_sinh_trong_ky\"><em>C\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n ph\u00e1t sinh trong k\u1ef3<\/em><\/span><\/h3>\n<p>T\u00ednh c\u00f3 th\u1eadt \u2013 \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i \u0111\u00e3 th\u1ef1c s\u1ef1 x\u1ea3y ra v\u00e0 li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p. V\u00ed d\u1ee5: m\u1ed9t l\u1ea7n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi l\u1ea1i v\u1edbi \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u1edfi nh\u1eefng kh\u00e1ch h\u00e0ng h\u1ee3p l\u1ec7 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi \u0111i v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n trong k\u1ef3. M\u1ed9t c\u00e1ch kh\u00e1c \u0111\u1ec3 gi\u1ea3i th\u00edch \u0111i\u1ec1u n\u00e0y l\u00e0 doanh s\u1ed1 b\u00e1n h\u00e0ng l\u00e0 ch\u00ednh x\u00e1c v\u00e0 kh\u00f4ng b\u1ecb ph\u00f3ng \u0111\u1ea1i.<\/p>\n<p>T\u00ednh \u0111\u1ea7y \u0111\u1ee7 \u2013 \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c giao d\u1ecbch ph\u1ea3i c\u1ea7n \u0111\u01b0\u1ee3c ghi l\u1ea1i kh\u00f4ng b\u1ecb b\u1ecf s\u00f3t.<\/p>\n<p>T\u00ednh ch\u00ednh x\u00e1c \u2013 \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t trong khi chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u ho\u1eb7c khi nh\u1eadp c\u00e1c giao d\u1ecbch v\u00e0o s\u1ed5 c\u00e1i.<\/p>\n<p>T\u00ednh \u0111\u00fang k\u1ef3 \u2013 c\u00e1c giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 k\u1ebf to\u00e1n ch\u00ednh x\u00e1c.<\/p>\n<p>T\u00ednh ph\u00e2n lo\u1ea1i \u2013 c\u00e1c giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p \u2013 v\u00ed d\u1ee5, giao d\u1ecbch mua nguy\u00ean v\u1eadt li\u1ec7u th\u00f4 kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o m\u1ee5c s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng.<\/p>\n<h3 class=\"wp-block-heading\"><span id=\"Co_so_dan_lieu_doi_voi_so_du_tai_khoan\"><em>C\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u1ed1i v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/em><\/span><\/h3>\n<p>T\u00ednh c\u00f3 th\u1eadt \u2013 c\u00f3 ngh\u0129a l\u00e0 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 th\u1ef1c s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ph\u00f3ng \u0111\u1ea1i.<\/p>\n<p>Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u2013 ngh\u0129a l\u00e0 ph\u00e1p nh\u00e2n c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u1ee3p ph\u00e1p ho\u1eb7c ki\u1ec3m so\u00e1t c\u00e1c quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ho\u1eb7c c\u00f3 ngh\u0129a v\u1ee5 ho\u00e0n tr\u1ea3 m\u1ed9t kho\u1ea3n n\u1ee3.<\/p>\n<p>T\u00ednh \u0111\u1ea7y \u0111\u1ee7 \u2013 kh\u00f4ng c\u00f3 thi\u1ebfu s\u00f3t v\u00e0 c\u00e1c t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ti\u1ebft l\u1ed9. N\u00f3i c\u00e1ch kh\u00e1c, kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o n\u00e0o sai s\u1ef1 th\u1eadt v\u1ec1 t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n<p>T\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ecbnh gi\u00e1 v\u00e0 ph\u00e2n b\u1ed5 \u2013 c\u00f3 ngh\u0129a l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 l\u1ee3i \u00edch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1, ghi nh\u1eadn v\u00e0 thuy\u1ebft minh \u0111\u1ec1u ph\u00f9 h\u1ee3p.<\/p>\n<p>T\u00ednh ph\u00e2n lo\u1ea1i \u2013 ngh\u0129a l\u00e0 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 l\u00e3i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n th\u00edch h\u1ee3p.<\/p>\n<p>Tr\u00ecnh b\u00e0y \u2013 \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c m\u00f4 t\u1ea3 v\u00e0 thuy\u1ebft minh v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 li\u00ean quan v\u00e0 d\u1ec5 hi\u1ec3u.<\/p>\n<h3 class=\"wp-block-heading\"><span id=\"Co_so_dan_lieu_doi_voi_viec_trinh_bay_va_cong_bo\"><em>C\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u1ed1i v\u1edbi vi\u1ec7c tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1<\/em><\/span><\/h3>\n<p>T\u00ednh ch\u00ednh x\u00e1c \u2013 C\u00f3 ngh\u0129a l\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i \u0111\u1ea7y \u0111\u1ee7 m\u00e0 kh\u00f4ng c\u00f3 b\u1ea5t k\u1ef3 sai s\u00f3t n\u00e0o.<\/p>\n<p>T\u00ednh \u0111\u1ea7y \u0111\u1ee7 \u2013 \u0110i\u1ec1u c\u1ef1c k\u1ef3 quan tr\u1ecdng l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n<p>T\u00ednh c\u00f3 th\u1eadt \u2013 Kh\u1eb3ng \u0111\u1ecbnh n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i th\u1ef1c s\u1ef1 di\u1ec5n ra trong qu\u00e1 tr\u00ecnh kinh doanh b\u00ecnh th\u01b0\u1eddng. V\u00ed d\u1ee5, chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t c\u1ee7a c\u00f4ng ty.<\/p>\n<p>Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u2013 c\u00e1c giao d\u1ecbch v\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00e1c \u0111\u01b0\u1ee3c thuy\u1ebft minh th\u1ef1c s\u1ef1 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o.<\/p>\n<p>T\u00ednh ph\u00e2n lo\u1ea1i \u2013 C\u00e1c giao d\u1ecbch ho\u1eb7c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ho\u1eb7c ph\u00e2n lo\u1ea1i th\u00edch h\u1ee3p c\u1ee7a ch\u00fang. V\u00ed d\u1ee5, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 ghi v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong khi ti\u1ec1n l\u01b0\u01a1ng li\u00ean quan \u0111\u1ebfn b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/p>\n<p>T\u00ednh \u0111\u00fang k\u1ef3 \u2013 Kh\u1eb3ng \u0111\u1ecbnh n\u00e0y c\u00f3 ngh\u0129a l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ghi l\u1ea1i trong c\u00e1c k\u1ef3 t\u01b0\u01a1ng \u1ee9ng ho\u1eb7c \u0111\u00fang k\u1ef3. V\u00ed d\u1ee5, gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i. Ho\u1eb7c c\u00e1c giao d\u1ecbch l\u00e0 \u0111\u00fang trong k\u1ef3 m\u00e0 ch\u00fang \u0111\u00e3 x\u1ea3y ra.<\/p>\n<p>T\u00ednh d\u1ec5 hi\u1ec3u \u2013 C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd kh\u00f4ng c\u00f3 nhi\u1ec1u gi\u00e1 tr\u1ecb n\u1ebfu kh\u00f4ng d\u1ec5 hi\u1ec3u. C\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p ho\u1eb7c ph\u00e2n t\u00edch m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 r\u00f5 r\u00e0ng, \u0111\u1ed3ng th\u1eddi c\u00e1c thuy\u1ebft minh li\u00ean quan ph\u1ea3i ph\u00f9 h\u1ee3p v\u00e0 d\u1ec5 hi\u1ec3u nh\u01b0ng v\u1eabn \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>C\u00f3 r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 tr\u00f9ng l\u1eb7p trong 3 lo\u1ea1i c\u01a1 s\u1edf d\u1eabn li\u1ec7u, tuy nhi\u00ean m\u1ed7i lo\u1ea1i c\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ed9t kh\u00eda c\u1ea1nh kh\u00e1c nhau c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u1edbi lo\u1ea1i th\u1ee9 nh\u1ea5t li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, lo\u1ea1i th\u1ee9 hai li\u00ean quan \u0111\u1ebfn b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 lo\u1ea1i th\u1ee9 ba li\u00ean quan \u0111\u1ebfn thuy\u1ebft minh k\u00e8m theo.<\/p>\n<p>N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0 ch\u1ee9a c\u00e1c c\u01a1 s\u1edf d\u1eabn li\u1ec7u t\u1eeb doanh nghi\u1ec7p, h\u1ecd kh\u00f3 c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n. M\u1ed9t l\u00fd do kh\u00f4ng th\u1ec3 ti\u1ebfn h\u00e0nh cu\u1ed9c ki\u1ec3m to\u00e1n l\u00e0 kh\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 s\u1edf d\u1eabn li\u1ec7u t\u1eeb Ban gi\u00e1m \u0111\u1ed1c. Thi\u1ebfu c\u01a1 s\u1edf d\u1eabn li\u1ec7u c\u0169ng l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y \u0111\u00e3 c\u00f3 h\u00e0nh vi gian l\u1eadn trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>T\u00f3m l\u1ea1i, \u0111\u1ec3 hi\u1ec3u <strong>c\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 g\u00ec<\/strong> trong ki\u1ec3m to\u00e1n, b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng: C\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 tuy\u00ean b\u1ed1 c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty, ng\u1ea7m ho\u1eb7c r\u00f5 r\u00e0ng, v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c thuy\u1ebft minh c\u00f3 trong \u0111\u00f3. B\u1edfi v\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra b\u1eb1ng m\u00e1y ph\u00e1t hi\u1ec7n n\u00f3i d\u1ed1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem ch\u00fang c\u00f3 \u0111\u00fang hay kh\u00f4ng, n\u00ean c\u00e1c th\u1ee7 t\u1ee5c kh\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ch\u00fang. C\u01a1 s\u1edf d\u1eabn li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 m\u1ed9t tuy\u00ean b\u1ed1 m\u00e0 ng\u01b0\u1eddi n\u00f3i tin l\u00e0 \u0111\u00fang.<\/p>\n<p class=\"has-text-align-right\">\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 g\u00ec? C\u01a1 s\u1edf d\u1eabn li\u1ec7u trong ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng kh\u1eb3ng \u0111\u1ecbnh nh\u1eb1m x\u00e1c nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u0111\u00fang s\u1ef1 th\u1eadt v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n hay kh\u00f4ng. T\u1ea7m quan tr\u1ecdng c\u1ee7a c\u01a1 s\u1edf d\u1eabn li\u1ec7u l\u00e0 g\u00ec? C\u00e1c t\u1ed5 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/11844"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=11844"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/11844\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=11844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=11844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=11844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}