{"id":34234,"date":"2023-12-08T03:53:23","date_gmt":"2023-12-08T03:53:23","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chu-ki-kiem-toan-audit-cycle-la-gi-cac-buoc-trong-chu-ki.html"},"modified":"2023-12-23T20:56:10","modified_gmt":"2023-12-23T13:56:10","slug":"chu-ki-kiem-toan-audit-cycle-la-gi-cac-buoc-trong-chu-ki","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chu-ki-kiem-toan-audit-cycle-la-gi-cac-buoc-trong-chu-ki.html","title":{"rendered":"Chu k\u00ec ki\u1ec3m to\u00e1n (Audit Cycle) l\u00e0 g\u00ec? C\u00e1c b\u01b0\u1edbc trong chu k\u00ec"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode noCaption\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"NLPlaceholderShow\">\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Chu k\u00ec ki\u1ec3m to\u00e1n<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Chu k\u00ec ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Audit Cycle<\/b>.\u00a0<\/p>\n<p><b>Chu k\u00ec ki\u1ec3m to\u00e1n<\/b> l\u00e0 kho\u1ea3ng th\u1eddi gian m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n nh\u01b0 l\u00e0 m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n c\u1ee7a h\u1ecd \u0111\u1ec3 xem x\u00e9t th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty kh\u00e1ch h\u00e0ng.\u00a0<\/p>\n<p>Chu k\u00ec ki\u1ec3m to\u00e1n bao g\u1ed3m c\u00e1c b\u01b0\u1edbc m\u00e0 m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty l\u00e0 h\u1ee3p l\u1ec7 v\u00e0 ch\u00ednh x\u00e1c, tr\u01b0\u1edbc khi c\u00f4ng khai b\u1ea5t k\u00ec b\u1ea3n\u00a0b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0n\u00e0o.\u00a0<\/p>\n<p>Chu k\u00ec ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u c\u00e1c t\u00e1c v\u1ee5 kh\u00e1c nhau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o c\u00e1c th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau. V\u00ed d\u1ee5: ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ki\u1ec3m tra h\u1ed3 s\u01a1 h\u00e0ng t\u1ed3n kho c\u1ee7a m\u1ed9t c\u00f4ng ty m\u1ed9t v\u00e0i th\u00e1ng tr\u01b0\u1edbc khi cu\u1ed1i n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 h\u00e0ng t\u1ed3n kho, trong khi \u0111\u01b0a ra c\u00e1c x\u00e1c nh\u1eadn n\u1ee3 ph\u1ea3i thu m\u1ed9t v\u00e0i th\u00e1ng sau \u0111\u00f3, sau khi s\u1ed5 s\u00e1ch \u0111\u00e3 \u0111\u00f3ng c\u1eeda trong n\u0103m.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1c b\u01b0\u1edbc trong chu k\u00ec ki\u1ec3m to\u00e1n<\/font><\/h3>\n<p><b>Chu k\u00ec ki\u1ec3m to\u00e1n<\/b> th\u01b0\u1eddng bao g\u1ed3m m\u1ed9t s\u1ed1 b\u01b0\u1edbc ri\u00eang bi\u1ec7t. Ch\u00fang c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<p>&#8211; Qui tr\u00ecnh nh\u1eadn di\u1ec7n, trong \u0111\u00f3 c\u00f4ng ty h\u1eb9n g\u1eb7p ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c m\u1ea3ng k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t;\u00a0<\/p>\n<p>&#8211; Giai \u0111o\u1ea1n ph\u01b0\u01a1ng ph\u00e1p lu\u1eadn ki\u1ec3m to\u00e1n, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean quy\u1ebft \u0111\u1ecbnh c\u00e1ch thu th\u1eadp th\u00f4ng tin \u0111\u1ec3 xem x\u00e9t;<\/p>\n<p>&#8211; Giai \u0111o\u1ea1n th\u1ef1c \u0111\u1ecba ki\u1ec3m to\u00e1n, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ki\u1ec3m tra v\u00e0 so s\u00e1nh c\u00e1c m\u1eabu k\u1ebf to\u00e1n;<\/p>\n<p>&#8211;\u00a0 Giai \u0111o\u1ea1n h\u1ecdp \u0111\u00e1nh gi\u00e1 qu\u1ea3n l\u00ed, trong \u0111\u00f3 c\u00e1c ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean tr\u00ecnh b\u00e0y cho nh\u00f3m qu\u1ea3n l\u00ed c\u1ee7a c\u00f4ng ty.<\/p>\n<p>C\u00e1c c\u00f4ng ty, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai, c\u00f3 th\u1ec3 thu\u00ea c\u00e1c c\u00f4ng ty k\u1ebf to\u00e1n b\u00ean ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0 k\u00ed x\u00e1c nh\u1eadn cho s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.\u00a0<\/p>\n<p>C\u00e1c c\u00f4ng ty th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y l\u00e0 c\u00e1c c\u00f4ng ty nh\u01b0 E&#038;Y, KPMG v\u00e0 PwC. Vi\u1ec7c c\u00f3 th\u1ec3 l\u1eadp m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n \u0111\u00e1ng k\u1ec3 trong vi\u1ec7c ch\u1ee9ng nh\u1eadn s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai. Ngo\u00e0i ra, n\u00f3 c\u00f2n h\u1ed7 tr\u1ee3 nhu c\u1ea7u c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1ec1 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n<p>(Theo<i> Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Chu k\u00ec ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Cycle) l\u00e0 ti\u1ebfn tr\u00ecnh k\u1ebf to\u00e1n m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng khi xem x\u00e9t th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34234"}],"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=34234"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34234\/revisions"}],"predecessor-version":[{"id":67913,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34234\/revisions\/67913"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}