{"id":34291,"date":"2023-12-08T03:55:59","date_gmt":"2023-12-08T03:55:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chat-luong-kiem-toan-audit-quality-la-gi-tieu-chi-danh-gia-chat-luong-kiem-toan.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"chat-luong-kiem-toan-audit-quality-la-gi-tieu-chi-danh-gia-chat-luong-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chat-luong-kiem-toan-audit-quality-la-gi-tieu-chi-danh-gia-chat-luong-kiem-toan.html","title":{"rendered":"Ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n (Audit quality) l\u00e0 g\u00ec? Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n (Audit quality)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit quality<\/b>.<\/p>\n

Ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n<\/b> l\u00e0 m\u1ee9c \u0111\u1ed9 tho\u1ea3 m\u00e3n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u1ec1 t\u00ednh kh\u00e1ch quan v\u00e0 \u0111\u1ed9 tin c\u1eady v\u00e0o \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean; \u0111\u1ed3ng th\u1eddi tho\u1ea3 m\u00e3n mong mu\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1ec1 nh\u1eefng \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, trong th\u1eddi gian \u0111\u1ecbnh tr\u01b0\u1edbc v\u1edbi gi\u00e1 ph\u00ed h\u1ee3p l\u00ed.<\/p>\n

(Theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 220 (VSA220) – Ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n)<\/i><\/p>\n

Theo GAO (2003)<\/i>, m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng l\u00e0 cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n:<\/p>\n

Trong quan h\u1ec7 v\u1edbi nh\u1eefng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ph\u1ed5 bi\u1ebfn (GAAS) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ed9t c\u00e1ch h\u1ee3p l\u00ed v\u1ec1 vi\u1ec7c nh\u1eefng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 nh\u1eefng c\u00f4ng b\u1ed1 li\u00ean quan \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ph\u1ed5 bi\u1ebfn (GAAP) v\u00e0 kh\u00f4ng c\u00f3 sai ph\u1ea1m tr\u1ecdng y\u1ebfu do sai s\u00f3t ho\u1eb7c gian l\u1eadn.<\/p>\n

Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n<\/font><\/h3>\n

H\u1ed9i \u0111\u1ed3ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (The Financial Reporting Council – FRC<\/i>) \u0111\u00e3 ph\u00e1t tri\u1ec3n khung ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n g\u1ed3m 5 ti\u00eau ch\u00ed c\u1ee5 th\u1ec3 c\u1ee7a ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n:<\/p>\n

– V\u0103n h\u00f3a c\u00f4ng ty ki\u1ec3m to\u00e1n<\/p>\n

– K\u0129 n\u0103ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a nh\u00f3m th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/p>\n

– Hi\u1ec7u l\u1ef1c c\u1ee7a qui tr\u00ecnh ki\u1ec3m to\u00e1n<\/p>\n

– \u0110\u1ed9 tin c\u1eady v\u00e0 t\u00ednh h\u1eefu d\u1ee5ng c\u1ee7a l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/p>\n

– Nh\u1eefng nh\u00e2n t\u1ed1 b\u00ean ngo\u00e0i ki\u1ec3m so\u00e1t c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u1ea3nh h\u01b0\u1edfng t\u1edbi ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n<\/p>\n

Y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n v\u00e0 gi\u1ea3m r\u1ee7i ro t\u1eeb nh\u1eefng v\u1ee5 ki\u1ec7n<\/font><\/h3>\n

Y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n v\u00e0 gi\u1ea3m r\u1ee7i ro<\/p>\n

– C\u1ea3i thi\u1ec7n v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n gi\u1ea3m thi\u1ec3u nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh li\u00ean quan t\u1edbi ki\u1ec7n t\u1ee5ng, b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t,\u2026<\/p>\n

– Vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n th\u01b0\u1eddng g\u1eafn v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n nh\u1eefng y\u00eau c\u1ea7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n c\u1ee5 th\u1ec3.<\/p>\n

– Y\u00eau c\u1ea7u ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng: C\u00f3 6 y\u00eau c\u1ea7u li\u00ean quan<\/p>\n

+ Duy tr\u00ec s\u1ef1 \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/p>\n

+ Th\u1ef1c hi\u1ec7n nh\u1eefng ch\u01b0\u01a1ng tr\u00ecnh r\u00e0 so\u00e1t<\/p>\n

+ Ph\u00e1t h\u00e0nh th\u01b0 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/p>\n

+ Quy\u1ebft \u0111\u1ecbnh ch\u1ea5p nh\u1eadn m\u1ed9t kh\u00e1ch h\u00e0ng ki\u1ec3m to\u00e1n<\/p>\n

+ \u0110\u00e1nh gi\u00e1 nh\u1eefng gi\u1edbi h\u1ea1n c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n<\/p>\n

+ S\u1eed d\u1ee5ng t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh trong n\u1ec1n kinh t\u1ebf, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit quality) l\u00e0 m\u1ee9c \u0111\u1ed9 tho\u1ea3 m\u00e3n v\u1ec1 t\u00ednh kh\u00e1ch quan v\u00e0 \u0111\u1ed9 tin c\u1eady v\u00e0o \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n c\u1ee7a nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, \u0111\u1ed3ng th\u1eddi tho\u1ea3 m\u00e3n v\u1ec1 mong mu\u1ed1n c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00ed.\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\/34291"}],"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=34291"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34291\/revisions"}],"predecessor-version":[{"id":67949,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34291\/revisions\/67949"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}