{"id":34266,"date":"2023-12-08T03:54:45","date_gmt":"2023-12-08T03:54:45","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hoi-kiem-toan-vien-hanh-nghe-viet-nam-vietnam-association-of-certified-public-accountants-la-gi.html"},"modified":"2023-12-23T20:56:20","modified_gmt":"2023-12-23T13:56:20","slug":"hoi-kiem-toan-vien-hanh-nghe-viet-nam-vietnam-association-of-certified-public-accountants-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hoi-kiem-toan-vien-hanh-nghe-viet-nam-vietnam-association-of-certified-public-accountants-la-gi.html","title":{"rendered":"H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (Vietnam Association of Certified Public Accountants) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: vacpa)<\/p>\n<\/div>\n<\/div>\n

H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam<\/font><\/h2>\n

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

H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam<\/b> c\u00f3 t\u00ean ti\u1ebfng Anh l\u00e0 Vietnam Association of Certified Public Accountants<\/b>. T\u00ean vi\u1ebft t\u1eaft l\u00e0 VACPA.<\/b><\/p>\n

H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam <\/b>(sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 H\u1ed9i) l\u00e0 t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u1edf Vi\u1ec7t Nam t\u1ef1 nguy\u1ec7n th\u00e0nh l\u1eadp.<\/p>\n

Nh\u1eb1m m\u1ee5c \u0111\u00edch t\u1eadp h\u1ee3p, \u0111o\u00e0n k\u1ebft h\u1ed9i vi\u00ean, h\u1ed7 tr\u1ee3 nhau ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3, g\u00f3p ph\u1ea7n duy tr\u00ec, ph\u00e1t tri\u1ec3n v\u00e0 n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, gi\u1eef g\u00ecn uy t\u00edn v\u00e0 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p \u0111\u1ec3 tr\u1edf th\u00e0nh H\u1ed9i ngh\u1ec1 nghi\u1ec7p chuy\u00ean nghi\u1ec7p \u0111\u01b0\u1ee3c khu v\u1ef1c v\u00e0 qu\u1ed1c t\u1ebf th\u1eeba nh\u1eadn.<\/p>\n

Nh\u1eb1m g\u00f3p ph\u1ea7n c\u00f4ng khai minh b\u1ea1ch th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, b\u1ea3o v\u1ec7 l\u1ee3i \u00edch nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt, g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n

Nhi\u1ec7m v\u1ee5 c\u1ee7a H\u1ed9i<\/font><\/h3>\n

1. Ch\u1ea5p h\u00e0nh c\u00e1c qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i. T\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng theo \u0110i\u1ec1u l\u1ec7 H\u1ed9i \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.\u00a0<\/p>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ee3i d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ec3 l\u00e0m ph\u01b0\u01a1ng h\u1ea1i \u0111\u1ebfn an ninh qu\u1ed1c gia, tr\u1eadt t\u1ef1 x\u00e3 h\u1ed9i, \u0111\u1ea1o \u0111\u1ee9c, thu\u1ea7n phong m\u0129 t\u1ee5c, truy\u1ec1n th\u1ed1ng c\u1ee7a d\u00e2n t\u1ed9c, quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c.<\/p>\n

2. T\u1eadp h\u1ee3p, \u0111o\u00e0n k\u1ebft, khuy\u1ebfn kh\u00edch h\u1ed9i vi\u00ean kh\u00f4ng ng\u1eebng n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n ngh\u1ec1 nghi\u1ec7p, uy t\u00edn v\u00e0 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean; t\u1ed5 ch\u1ee9c, ph\u1ed1i h\u1ee3p ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c h\u1ed9i vi\u00ean v\u00ec l\u1ee3i \u00edch chung c\u1ee7a H\u1ed9i;\u00a0<\/p>\n

Th\u1ef1c hi\u1ec7n \u0111\u00fang t\u00f4n ch\u1ec9, m\u1ee5c \u0111\u00edch c\u1ee7a H\u1ed9i nh\u1eb1m tham gia ph\u00e1t tri\u1ec3n l\u0129nh v\u1ef1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i, g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n

3. Ph\u1ed5 bi\u1ebfn, hu\u1ea5n luy\u1ec7n ki\u1ebfn th\u1ee9c, trao \u0111\u1ed5i th\u00f4ng tin, kinh nghi\u1ec7m ngh\u1ec1 nghi\u1ec7p v\u00e0 tr\u1ee3 gi\u00fap t\u01b0 v\u1ea5n cho h\u1ed9i vi\u00ean. H\u01b0\u1edbng d\u1eabn h\u1ed9i vi\u00ean tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0110i\u1ec1u l\u1ec7, qui ch\u1ebf, qui \u0111\u1ecbnh<\/span> c\u1ee7a H\u1ed9i.<\/p>\n

4. \u0110\u1ea1i di\u1ec7n h\u1ed9i vi\u00ean tham gia, ki\u1ebfn ngh\u1ecb v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i theo qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

5. H\u00f2a gi\u1ea3i tranh ch\u1ea5p, gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o trong n\u1ed9i b\u1ed9 H\u1ed9i theo qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/p>\n

H\u1ed7 tr\u1ee3 h\u1ed9i vi\u00ean ph\u00e1t tri\u1ec3n c\u00e1c m\u1ed1i quan h\u1ec7 ngh\u1ec1 nghi\u1ec7p h\u1ee3p t\u00e1c gi\u1eefa c\u00e1c h\u1ed9i vi\u00ean, l\u1eafng nghe v\u00e0 t\u00ecm gi\u1ea3i ph\u00e1p th\u00edch h\u1ee3p \u0111\u1ec3 gi\u1ea3i quy\u1ebft tranh ch\u1ea5p gi\u1eefa c\u00e1c h\u1ed9i vi\u00ean nh\u1eb1m h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c hi\u1ec7n t\u01b0\u1ee3ng c\u1ea1nh tranh thi\u1ebfu l\u00e0nh m\u1ea1nh tr\u00ean th\u1ecb tr\u01b0\u1eddng cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

6. X\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c cam k\u1ebft trong h\u1ed9i vi\u00ean v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5, t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh b\u00ecnh \u0111\u1eb3ng, l\u00e0nh m\u1ea1nh gi\u1eefa c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n; tr\u1ee3 gi\u00fap h\u1ed9i vi\u00ean n\u00e2ng cao uy t\u00edn, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ngh\u1ec1 nghi\u1ec7p, b\u1ea3o v\u1ec7 v\u00e0 ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u1edf Vi\u1ec7t Nam.<\/p>\n

7. Qu\u1ea3n l\u00ed<\/span> v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n kinh ph\u00ed c\u1ee7a H\u1ed9i theo \u0111\u00fang qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

8. Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00ed<\/span> th\u1ed1ng nh\u1ea5t danh s\u00e1ch h\u1ed9i vi\u00ean; ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 h\u1ed9i vi\u00ean. B\u00e1o c\u00e1o c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00ed<\/span> c\u00e1c sai ph\u1ea1m trong qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a h\u1ed9i vi\u00ean.<\/p>\n

9. H\u00e0ng n\u0103m, c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cho H\u1ed9i.<\/p>\n

10. Th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c thi \u0111ua, khen th\u01b0\u1edfng v\u00e0 k\u1ec9<\/span> lu\u1eadt theo qui \u0111\u1ecbnh<\/span> c\u1ee7a \u0110i\u1ec1u l\u1ec7 H\u1ed9i, qui ch\u1ebf khen th\u01b0\u1edfng v\u00e0 k\u1ec9<\/span> lu\u1eadt h\u1ed9i vi\u00ean, qui ch\u1ebf thi \u0111ua, khen th\u01b0\u1edfng v\u00e0 k\u1ec9<\/span> lu\u1eadt c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean c\u1ee7a H\u1ed9i v\u00e0 qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/p>\n

T\u1ed5ng k\u1ebft, trao \u0111\u1ed5i kinh nghi\u1ec7m h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n. H\u00e0ng n\u0103m, g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh, B\u1ed9 N\u1ed9i v\u1ee5 b\u00e1o c\u00e1o t\u1ed5ng k\u1ebft ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i, c\u00e1c ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i theo qui \u0111\u1ecbnh<\/span> c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n

11. Th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: \u0110i\u1ec1u l\u1ec7 c\u1ee7a\u00a0H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (ti\u1ebfng Anh: Vietnam Association of Certified Public Accountants) l\u00e0 t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u1edf Vi\u1ec7t Nam t\u1ef1 nguy\u1ec7n th\u00e0nh l\u1eadp.\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\/34266"}],"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=34266"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34266\/revisions"}],"predecessor-version":[{"id":67933,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34266\/revisions\/67933"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}