{"id":34315,"date":"2023-12-08T03:56:55","date_gmt":"2023-12-08T03:56:55","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kha-nang-kiem-toan-auditability-la-gi-dac-diem-va-vi-du.html"},"modified":"2023-12-23T20:56:44","modified_gmt":"2023-12-23T13:56:44","slug":"kha-nang-kiem-toan-auditability-la-gi-dac-diem-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kha-nang-kiem-toan-auditability-la-gi-dac-diem-va-vi-du.html","title":{"rendered":"Kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n (Auditability) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: The Auditor<\/p>\n<\/figcaption><\/figure>\n

Kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

Kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 auditability<\/b>.<\/p>\n

Kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n<\/b> l\u00e0 kh\u1ea3 n\u0103ng m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c trong vi\u1ec7c ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o th\u1ef1c ti\u1ec5n ghi ch\u00e9p t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ef1 ngay th\u1eb3ng c\u1ee7a qu\u1ea3n l\u00ed c\u00f4ng ty trong vi\u1ec7c t\u01b0\u01a1ng t\u00e1c v\u00e0 cung c\u1ea5p cho ki\u1ec3m to\u00e1n vi\u00ean c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/p>\n

Hi\u1ec3u v\u1ec1 kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n<\/font><\/h3>\n

Ki\u1ec3m to\u00e1n c\u00f3 hi\u1ec7u qu\u1ea3 nh\u1ea5t khi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ec1n truy c\u1eadp c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00f4ng ty. \u0110i\u1ec1u n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 k\u0129 l\u01b0\u1ee1ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c l\u0129nh v\u1ef1c thu\u1ed9c ph\u1ea1m vi ki\u1ec3m to\u00e1n bao g\u1ed3m \u0111\u00e1nh gi\u00e1 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro. M\u1ed9t nh\u00f3m qu\u1ea3n l\u00ed b\u1ea5t t\u00e0i ho\u1eb7c kh\u00f4ng s\u1eb5n s\u00e0ng cung c\u1ea5p cho ki\u1ec3m to\u00e1n vi\u00ean c\u00e1c th\u00f4ng tin m\u00e0 h\u1ecd c\u1ea7n li\u00ean quan \u0111\u1ebfn hai l\u0129nh v\u1ef1c n\u00e0y, c\u00f3 th\u1ec3 l\u00e0 l\u00ed do ti\u1ec1m n\u0103ng \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh. C\u00e1c quy\u1ebft \u0111\u1ecbnh n\u00e0y l\u00e0 vi\u1ec7c \u0111\u01b0a ra m\u1ed9t\u00a0\u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb\u00a0thay v\u00ec m\u1ed9t\u00a0\u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n\u00a0\u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Sai \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0 kh\u00f4ng th\u1ec3 ki\u1ec3m ch\u1ee9ng v\u00e0 ch\u1ea5m d\u1ee9t m\u1ed1i quan h\u1ec7 v\u1edbi h\u1ecd.\u00a0<\/p>\n

C\u00e1c y\u1ebfu t\u1ed1 quan tr\u1ecdng kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n<\/b> bao g\u1ed3m vi\u1ec7c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, c\u00f3 hay kh\u00f4ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tu\u00e2n th\u1ee7 theo Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p nghi ng\u1edd ho\u1eb7c ph\u00e1t hi\u1ec7n gian l\u1eadn. M\u1ed9t y\u1ebfu t\u1ed1 kh\u00e1c c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n l\u00e0 li\u1ec7u ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111\u1ee7 \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n hay kh\u00f4ng.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n<\/font><\/h2>\n

M\u1ed9t v\u00ed d\u1ee5 v\u1ec1 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 trong b\u00e1o c\u00e1o c\u1ee7a V\u0103n ph\u00f2ng tr\u00e1ch nhi\u1ec7m ch\u00ednh ph\u1ee7 (GAO) ng\u00e0y 12\/1\/ v\u1ec1 ch\u00ednh ph\u1ee7 li\u00ean bang t\u1ea1i M\u1ef9. Theo c\u00e1o c\u00e1o, GAO c\u00f3 nhi\u1ec7m v\u1ee5 \u0111i\u1ec1u tra chi ti\u00eau c\u1ee7a li\u00ean bang v\u00e0 b\u00e1o c\u00e1o cho Qu\u1ed1c h\u1ed9i M\u1ef9. Tuy nhi\u00ean, GAO \u0111\u00e3 kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n cho ch\u00ednh ph\u1ee7 li\u00ean bang v\u00ec “ch\u00fang t\u00f4i kh\u00f4ng th\u1ec3 c\u00f3 \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng th\u00edch h\u1ee3p \u0111\u1ec3 cung c\u1ea5p c\u01a1 s\u1edf cho \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p”.<\/p>\n

M\u1eb7c d\u00f9 danh ti\u1ebfng c\u1ee7a ch\u00ednh ph\u1ee7 M\u1ef9 v\u00e0 s\u1ef1 mong mu\u1ed1n c\u1ee7a h\u1ecd \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 d\u01b0\u1eddng nh\u01b0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi kh\u1ea3 n\u0103ng kh\u00f4ng th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u00f3, c\u00e1c c\u00f4ng ty \u1edf c\u00e1c v\u1ecb tr\u00ed t\u01b0\u01a1ng t\u1ef1 c\u00f3 th\u1ec3 th\u1ea5y gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a h\u1ecd gi\u1ea3m m\u1ea1nh v\u00e0 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c ph\u1ea3n \u1ee9ng ti\u00eau c\u1ef1c t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c qui \u0111\u1ecbnh.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Kh\u1ea3 n\u0103ng ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Auditability) l\u00e0 kh\u1ea3 n\u0103ng m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c trong vi\u1ec7c ki\u1ec3m tra b\u00e1o c\u00e1o 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\/34315"}],"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=34315"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34315\/revisions"}],"predecessor-version":[{"id":67960,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34315\/revisions\/67960"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}