{"id":34332,"date":"2023-12-08T03:58:20","date_gmt":"2023-12-08T03:58:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tong-the-population-trong-kiem-toan-la-gi-dac-trung-va-vi-du.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"tong-the-population-trong-kiem-toan-la-gi-dac-trung-va-vi-du","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tong-the-population-trong-kiem-toan-la-gi-dac-trung-va-vi-du.html","title":{"rendered":"T\u1ed5ng th\u1ec3 (Population) trong ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

T\u1ed5ng th\u1ec3 (Population)<\/font><\/h2>\n

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

T\u1ed5ng th\u1ec3<\/b> trong ti\u1ebfng Anh l\u00e0 Population<\/b>. T\u1ed5ng th\u1ec3<\/i> trong ki\u1ec3m to\u00e1n l\u00e0 to\u00e0n b\u1ed9 d\u1eef li\u1ec7u m\u00e0 t\u1eeb \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean l\u1ea5y m\u1eabu \u0111\u1ec3 c\u00f3 th\u1ec3 \u0111i \u0111\u1ebfn m\u1ed9t k\u1ebft lu\u1eadn.<\/p>\n

C\u00e1c thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

M\u1eabu ki\u1ec3m to\u00e1n <\/b>l\u00e0 m\u1ed9t ph\u1ea7n d\u1eef li\u1ec7u (m\u1eabu) \u0111\u01b0\u1ee3c l\u1ea5y ra t\u1eeb t\u1ed5ng th\u1ec3 (to\u00e0n b\u1ed9 d\u1eef li\u1ec7u) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1c ph\u00e9p th\u1eed c\u01a1 b\u1ea3n v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, t\u1eeb k\u1ebft qu\u1ea3 c\u1ee7a m\u1eabu ki\u1ec3m to\u00e1n suy ra k\u1ebft qu\u1ea3 cho t\u1ed5ng th\u1ec3.<\/p>\n

M\u1eabu ki\u1ec3m to\u00e1n<\/i> ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 \u0111\u1ea1i di\u1ec7n cho c\u1ea3 t\u1ed5ng th\u1ec3 v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c v\u00e0 \u0111\u1eb7c tr\u01b0ng c\u1ee7a t\u1ed5ng th\u1ec3.<\/p>\n

M\u1eabu \u0111\u1ea1i di\u1ec7n <\/b>l\u00e0 m\u1eabu m\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a m\u1eabu c\u0169ng gi\u1ed1ng nh\u01b0 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1ed5ng th\u1ec3.<\/p>\n

V\u00ed d\u1ee5: Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 y\u00eau c\u1ea7u phi\u1ebfu chi ph\u1ea3i k\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c. Qua kh\u1ea3o s\u00e1t ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh 3% phi\u1ebfu chi kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00ednh k\u00e8m. N\u1ebfu trong h\u00e0ng ng\u00e0n phi\u1ebfu chi, ch\u1ecdn ra m\u1ed9t tr\u0103m phi\u1ebfu th\u1ea5y \u0111\u00fang ba phi\u1ebfu thi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c th\u00ec m\u1eabu ch\u1ecdn l\u00e0 ti\u00eau bi\u1ec3u.<\/p>\n

\u0110\u1eb7c tr\u01b0ng v\u00e0 v\u00ed d\u1ee5 v\u1ec1 t\u1ed5ng th\u1ec3 trong ki\u1ec3m to\u00e1n<\/font><\/h3>\n

– T\u1ed5ng th\u1ec3<\/b> l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ph\u1ea7n t\u1eed ho\u1eb7c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u.\u00a0<\/p>\n

– Hay n\u00f3i c\u00e1ch kh\u00e1c t\u1ed5ng th\u1ec3 l\u00e0 to\u00e0n b\u00f4 d\u1eef li\u1ec7u v\u1ec1 m\u1ed9t v\u1ea5n \u0111\u1ec1 g\u00ec \u0111\u00f3 m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean mu\u1ed1n l\u1eadp m\u1eabu ki\u1ec3m to\u00e1n \u0111\u1ec3 r\u00fat ra c\u00e1c k\u1ebft lu\u1eadn.<\/p>\n

V\u00ed d\u1ee5, t\u1ea5t c\u1ea3 c\u00e1c ph\u1ea7n t\u1eed trong m\u1ed9t s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n hay m\u1ed9t lo\u1ea1i nghi\u1ec7p v\u1ee5 c\u1ea5u th\u00e0nh m\u1ed9t t\u1ed5ng th\u1ec3. M\u1ed9t t\u1ed5ng th\u1ec3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c nh\u00f3m ho\u1eb7c c\u00e1c t\u1ed5ng th\u1ec3 con v\u00e0 m\u1ed7i nh\u00f3m \u0111\u01b0\u1ee3c ki\u1ec3m tra ri\u00eang. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, thu\u1eadt ng\u1eef t\u1ed5ng th\u1ec3 bao h\u00e0m c\u1ea3 thu\u1eadt ng\u1eef nh\u00f3m.<\/p>\n

– Ch\u1eb3ng h\u1ea1n, m\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ki\u1ec3m tra c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu (tr\u00e1nh khai t\u0103ng l\u00ean) th\u00ec t\u1ed5ng th\u1ec3 m\u00e0 anh ta ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n c\u00f2n n\u1ee3 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 k\u00ea ra, \u0111\u00e3 ghi ch\u00e9p.<\/p>\n

– Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean mu\u1ed1n ki\u1ec3m tra \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 (tr\u00e1nh khai gi\u1ea3m xu\u1ed1ng) th\u00ec t\u1ed5ng th\u1ec3 \u0111\u1ec3 l\u1eadp m\u1eabu kh\u00f4ng th\u1ec3 l\u00e0 b\u1ea3ng k\u00ea c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 m\u00e0 l\u00e0 c\u00e1c kho\u1ea3n chi ti\u1ebfp theo, c\u00e1c h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n<\/p>\n

– M\u1ed7i ph\u1ea7n t\u1eed trong t\u1ed5ng th\u1ec3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb t\u1ed5ng th\u1ec3. M\u1ed7i \u0111\u01a1n v\u1ecb (ph\u1ea7n t\u1eed, kho\u1ea3n m\u1ee5c, b\u1ed9 ph\u1eadn) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ra g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb m\u1eabu. T\u1eadp h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb m\u1eabu \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 m\u1ed9t m\u1eabu.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00ed thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u1ed5ng th\u1ec3 (ti\u1ebfng Anh: Population) l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c ph\u1ea7n t\u1eed ho\u1eb7c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng nghi\u00ean c\u1ee9u. Hay n\u00f3i c\u00e1ch kh\u00e1c t\u1ed5ng th\u1ec3 l\u00e0 to\u00e0n b\u00f4 d\u1eef li\u1ec7u v\u1ec1 m\u1ed9t v\u1ea5n \u0111\u1ec1 g\u00ec \u0111\u00f3 m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean mu\u1ed1n l\u1eadp m\u1eabu ki\u1ec3m to\u00e1n \u0111\u1ec3 r\u00fat ra c\u00e1c k\u1ebft lu\u1eadn.\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\/34332"}],"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=34332"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34332\/revisions"}],"predecessor-version":[{"id":67972,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34332\/revisions\/67972"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}