{"id":34245,"date":"2023-12-08T03:53:46","date_gmt":"2023-12-08T03:53:46","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-tra-ke-toan-la-gi-y-nghia-va-noi-dung-kiem-tra-ke-toan.html"},"modified":"2023-12-23T20:56:10","modified_gmt":"2023-12-23T13:56:10","slug":"kiem-tra-ke-toan-la-gi-y-nghia-va-noi-dung-kiem-tra-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-tra-ke-toan-la-gi-y-nghia-va-noi-dung-kiem-tra-ke-toan.html","title":{"rendered":"Ki\u1ec3m tra k\u1ebf to\u00e1n l\u00e0 g\u00ec? \u00dd ngh\u0129a v\u00e0 n\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: klesia.fr)<\/p>\n<\/figcaption><\/figure>\n

Ki\u1ec3m tra k\u1ebf to\u00e1n<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ki\u1ec3m tra k\u1ebf to\u00e1n<\/b> trong ti\u1ebfng Anh t\u1ea1m d\u1ecbch l\u00e0: accounting checking.<\/b><\/p>\n

Ki\u1ec3m tra k\u1ebf to\u00e1n<\/b> l\u00e0 xem x\u00e9t, \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, s\u1ef1 trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.\u00a0<\/p>\n

Theo qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng qu\u00e1 m\u1ed9t l\u1ea7n ki\u1ec3m tra c\u00f9ng m\u1ed9t n\u1ed9i dung trong m\u1ed9t n\u0103m.\u00a0<\/p>\n

C\u00e1c c\u01a1 quan qu\u1ea3n l\u00ed c\u00f3 th\u1ea9m quy\u1ec1n g\u1ed3m c\u00f3: Ch\u00ednh Ph\u1ee7; B\u1ed9 T\u00e0i ch\u00ednh; c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u01b0\u1ee3<\/span>c ph\u00e2n c\u00f4ng; \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1<\/span>ng.\u00a0<\/p>\n

Vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3<\/span>c th\u1ef1c hi\u1ec7n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ngo\u00e0i ra, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u0169ng c\u00f3 th\u1ec3 t\u1ef1 ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u1ec3 kh\u00f4ng ng\u1eebng ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb.\u00a0<\/p>\n

\u00dd ngh\u0129a<\/font><\/h3>\n

Ki\u1ec3m tra k\u1ebf to\u00e1n m\u1ed9t m\u1eb7t, gi\u00fap c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00ed nh\u00e0 n\u01b0\u1edb<\/span>c v\u1ec1 k\u1ebf to\u00e1n, qua \u0111\u00f3 ph\u00e1t hi\u1ec7n, ng\u0103n ch\u1eb7n nh\u1eefng h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n g\u00e2y thi\u1ec7t h\u1ea1i cho nh\u00e0 n\u01b0\u1edb<\/span>c, doanh nghi\u1ec7p v\u00e0 nh\u1eefng ng\u01b0\u1edd<\/span>i c\u00f3 li\u00ean quan;\u00a0<\/p>\n

M\u1eb7t kh\u00e1c, gi\u00fap cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3<\/span>c ki\u1ec3m tra k\u1ebf to\u00e1n ch\u1ea5n ch\u1ec9nh c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p, hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 v\u00e0 cung c\u1ea5p nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3<\/span>ng s\u1eed d\u1ee5ng v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.\u00a0\u00a0<\/p>\n

Nh\u01b0<\/span> v\u1eady, ki\u1ec3m tra k\u1ebf to\u00e1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ebft s\u1ee9c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a nh\u00e0 n\u01b0\u1edb<\/span>c c\u0169ng nh\u01b0<\/span> b\u1ea3n th\u00e2n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.\u00a0<\/p>\n

Th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng t\u00e1c ki\u1ec3m tra k\u1ebf to\u00e1n s\u1ebd g\u00f3p ph\u1ea7n l\u00e0m l\u00e0nh m\u1ea1nh h\u00f3a n\u1ec1n t\u00e0i ch\u00ednh qu\u1ed1c gia; g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c kh\u00f4ng ng\u1eebng n\u00e2ng cao t\u00ednh h\u1eefu \u00edch c\u1ee7a th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh do k\u1ebf to\u00e1n cung c\u1ea5p \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3<\/span>ng s\u1eed d\u1ee5ng.\u00a0<\/p>\n

N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n\u00a0<\/font><\/h3>\n

Theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, n\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n trong doanh nghi\u1ec7p g\u1ed3m:\u00a0<\/p>\n

– Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n;<\/p>\n

– Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n;<\/p>\n

– Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00ed v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/p>\n

– Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c qui \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, PGS.TS. Nguy\u1ec5n Kh\u1eafc H\u01b0ng, NXB Kinh t\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m tra k\u1ebf to\u00e1n l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng h\u1ebft s\u1ee9c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.\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\/34245"}],"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=34245"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34245\/revisions"}],"predecessor-version":[{"id":67920,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34245\/revisions\/67920"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}