{"id":34253,"date":"2023-12-08T03:54:07","date_gmt":"2023-12-08T03:54:07","guid":{"rendered":"https:\/\/masterskills.org\/blog\/cuc-quan-li-giam-sat-ke-toan-kiem-toan-la-gi.html"},"modified":"2023-12-23T20:56:11","modified_gmt":"2023-12-23T13:56:11","slug":"cuc-quan-li-giam-sat-ke-toan-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/cuc-quan-li-giam-sat-ke-toan-kiem-toan-la-gi.html","title":{"rendered":"C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: baochinhphu.vn)<\/p>\n<\/div>\n<\/div>\n

C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh t\u1ea1m d\u1ecbch l\u00e0:\u00a0Department of Accounting and Auditing Regulations.<\/b><\/p>\n

C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/b> l\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng tham m\u01b0u, gi\u00fap B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00ed nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;\u00a0<\/p>\n

Tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t vi\u1ec7c ch\u1ea5p h\u00e0nh chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.<\/p>\n

C\u1ee5c Qu\u1ea3n l\u00ed, Gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, con d\u1ea5u ri\u00eang, \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n h\u1ed7 tr\u1ee3 k\u0129 thu\u1eadt theo y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n

C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c<\/font><\/h3>\n

B\u1ed9 m\u00e1y gi\u00fap vi\u1ec7c C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n:<\/p>\n

a) V\u0103n ph\u00f2ng C\u1ee5c;<\/p>\n

b) Ph\u00f2ng Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n doanh nghi\u1ec7p;<\/p>\n

c) Ph\u00f2ng Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh;<\/p>\n

d) Ph\u00f2ng Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/p>\n

\u0111) Ph\u00f2ng Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t ki\u1ec3m to\u00e1n.<\/p>\n

Nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 c\u1ee7a c\u00e1c Ph\u00f2ng\/V\u0103n ph\u00f2ng do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n qui \u0111\u1ecbnh.<\/p>\n

C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0m vi\u1ec7c theo t\u1ed5 ch\u1ee9c ph\u00f2ng k\u1ebft h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 chuy\u00ean vi\u00ean. \u0110\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 chuy\u00ean vi\u00ean, C\u1ee5c tr\u01b0\u1edfng ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5 cho c\u00f4ng ch\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c danh, ti\u00eau chu\u1ea9n v\u00e0 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/p>\n

Bi\u00ean ch\u1ebf c\u1ee7a C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh.<\/p>\n

L\u00e3nh \u0111\u1ea1o C\u1ee5c<\/font><\/h3>\n

C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 C\u1ee5c tr\u01b0\u1edfng v\u00e0 kh\u00f4ng qu\u00e1 03 Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng.<\/p>\n

C\u1ee5c tr\u01b0\u1edfng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a C\u1ee5c; qu\u1ea3n l\u00ed c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc C\u1ee5c tr\u01b0\u1edfng v\u1ec1 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Quy\u1ebft \u0111\u1ecbnh s\u1ed1 185\/Q\u0110-BTC Qui \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u1ee5c Qu\u1ea3n l\u00ed, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m 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\/34253"}],"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=34253"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34253\/revisions"}],"predecessor-version":[{"id":67925,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34253\/revisions\/67925"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}