{"id":34328,"date":"2023-12-08T03:58:10","date_gmt":"2023-12-08T03:58:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thu-tuc-kiem-toan-audit-procedures-la-gi-dac-trung-va-phan-loai.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"thu-tuc-kiem-toan-audit-procedures-la-gi-dac-trung-va-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thu-tuc-kiem-toan-audit-procedures-la-gi-dac-trung-va-phan-loai.html","title":{"rendered":"Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n (Audit procedures) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng v\u00e0 ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n (Audit procedures)<\/font><\/h2>\n

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

Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit procedures<\/b>.\u00a0Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n<\/i> l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ec3 thu th\u1eadp m\u1ed9t b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh g\u1eafn v\u1edbi m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n.<\/p>\n

Ph\u00e2n lo\u1ea1i th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n<\/font><\/h3>\n

a. Th\u1ee7 t\u1ee5c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro
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Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i thu th\u1eadp hi\u1ec3u bi\u1ebft v\u1ec1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 m\u00f4i tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m c\u1ea3 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u0111\u1ec3 t\u1eeb \u0111\u00f3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro sai ph\u1ea1m tr\u1ecdng y\u1ebfu tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

b. Th\u1ee7 t\u1ee5c ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t\u00a0<\/b><\/p>\n

Hi\u1ec3u bi\u1ebft c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m so\u00e1t cho m\u1ed7i nghi\u1ec7p v\u1ee5 – M\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n li\u00ean quan.<\/p>\n

c. Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n c\u01a1 b\u1ea3n\u00a0<\/b><\/p>\n

– Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n c\u01a1 b\u1ea3n c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p, \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

– C\u00f3 ba th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n c\u01a1 b\u1ea3n g\u1ed3m: Th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft nghi\u1ec7p v\u1ee5; Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch; Th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft s\u1ed1 d\u01b0.<\/p>\n

+ Th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft nghi\u1ec7p v\u1ee5\u00a0<\/p>\n

Lo\u1ea1i th\u1ee7 t\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh li\u1ec7u c\u00e1c m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan c\u00f3 b\u1ecb vi ph\u1ea1m hay kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed7i nghi\u1ec7p v\u1ee5.<\/p>\n

+ Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch\u00a0<\/p>\n

Th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch li\u00ean quan t\u1edbi s\u1ef1 so s\u00e1nh gi\u1eefa s\u1ed1 ti\u1ec1n \u0111\u00e3 ghi nh\u1eadn v\u1edbi d\u1ef1 t\u00ednh\/k\u1ebf ho\u1ea1ch hay s\u1ed1 li\u1ec7u k\u00ec v\u1ecdng n\u00f3i chung \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra.<\/p>\n

+ Th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft s\u1ed1 d\u01b0<\/p>\n

Ki\u1ec3m tra tr\u1ef1c ti\u1ebfp s\u1ed1 d\u01b0 l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp \u0111\u01b0\u1ee3c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ed9 tin c\u1eady cao.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

–\u00a0M\u1ed7i m\u1ed9t th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n s\u1eed d\u1ee5ng \u0111\u1ec1u c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1ea1nh v\u00e0 \u0111i\u1ec3m y\u1ebfu nh\u1ea5t \u0111\u1ecbnh n\u00ean ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n xem x\u00e9t trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng ch\u00fang \u0111\u1ec3 th\u1ef1c hi\u1ec7n cam k\u1ebft ki\u1ec3m to\u00e1n.<\/p>\n

– M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 x\u00e1c \u0111\u1ecbnh nh\u1eefng th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u1ec3 thu th\u1eadp \u0111\u01b0\u1ee3c b\u1eb1ng ch\u1ee9ng \u0111\u00e1ng tin c\u1eady, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 hi\u1ec3u bi\u1ebft nh\u1ea5t \u0111\u1ecbnh v\u1ec1 r\u1ee7i ro ki\u1ec3m to\u00e1n v\u1edbi chi ph\u00ed \u00edt nh\u1ea5t.<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm ki\u1ebfm b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7, \u0111\u00e1ng tin c\u1eady t\u1eeb ba giai \u0111o\u1ea1n kh\u00e1c nhau trong qui tr\u00ecnh ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n s\u1ebd ph\u00e1t sinh nh\u1eefng m\u00e2u thu\u1eabn c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean xem x\u00e9t, gi\u1ea3i quy\u1ebft (ch\u1eb3ng h\u1ea1n, chi ph\u00ed ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9 tin c\u1eady v\u00e0 s\u1ed1 l\u01b0\u1ee3ng b\u1eb1ng ch\u1ee9ng).<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit procedures) l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ec3 thu th\u1eadp m\u1ed9t b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh g\u1eafn v\u1edbi m\u1ee5c ti\u00eau 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\/34328"}],"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=34328"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34328\/revisions"}],"predecessor-version":[{"id":67970,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34328\/revisions\/67970"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}