{"id":34334,"date":"2023-12-08T03:58:31","date_gmt":"2023-12-08T03:58:31","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-kiem-toan-bao-cao-tai-chinh-la-gi-noi-dung-phuong-phap.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"phuong-phap-kiem-toan-bao-cao-tai-chinh-la-gi-noi-dung-phuong-phap","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-kiem-toan-bao-cao-tai-chinh-la-gi-noi-dung-phuong-phap.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? N\u1ed9i dung ph\u01b0\u01a1ng ph\u00e1p"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Pinterest<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/font><\/h2>\n<p><b>\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n<p><b>Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf, s\u1eed d\u1ee5ng \u0111\u1ec3 thu th\u1eadp c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">N\u1ed9i dung ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/font><\/h3>\n<p>Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m:<\/p>\n<p><b>(1) C\u00e1c th\u1ee7 t\u1ee5c ph\u00e2n t\u00edch<\/b><\/p>\n<p>&#8211; Ph\u00e2n t\u00edch l\u00e0 vi\u1ec7c xem x\u00e9t s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00f4ng qua ph\u00e2n t\u00edch xu h\u01b0\u1edbng v\u00e0 c\u00e1c <span>t\u1ec9<\/span> s\u1ed1 t\u00e0i ch\u00ednh.<\/p>\n<p>&#8211; Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean khai th\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n nhanh ch\u00f3ng th\u00f4ng qua vi\u1ec7c x\u00e1c \u0111\u1ecbnh nh\u1eefng sai l\u1ec7ch v\u1ec1 th\u00f4ng tin, nh\u1eefng t\u00ednh ch\u1ea5t b\u1ea5t th\u01b0\u1eddng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>&#8211; T\u1eeb \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau, ph\u1ea1m vi, <span>qui<\/span> m\u00f4, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c c\u1ea7n ki\u1ec3m to\u00e1n v\u00e0 \u0111i s\u00e2u nghi\u00ean c\u1ee9u, ki\u1ec3m to\u00e1n nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean cho l\u00e0 c\u1ea7n thi\u1ebft.<\/p>\n<p>&#8211; Ngo\u00e0i m\u1ee5c \u0111\u00edch ph\u00e2n t\u00edch \u0111\u1ec3 t\u00ecm ki\u1ebfm sai ph\u1ea1m, ki\u1ec3m to\u00e1n vi\u00ean c\u00f2n c\u00f3 m\u1ed9t m\u1ee5c \u0111\u00edch n\u1eefa l\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra g\u00f3p \u00fd cho doanh nghi\u1ec7p trong th\u01b0 qu\u1ea3n <span>l\u00ed<\/span>.<\/p>\n<p>&#8211; Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch g\u1ed3m hai n\u1ed9i dung: ph\u00e2n t\u00edch xu h\u01b0\u1edbng v\u00e0 ph\u00e2n t\u00edch <span>t\u1ec9<\/span> su\u1ea5t.<\/p>\n<p>+ Ph\u00e2n t\u00edch xu h\u01b0\u1edbng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh v\u1ec1 l\u01b0\u1ee3ng tr\u00ean c\u00f9ng m\u1ed9t ch\u1ec9 ti\u00eau, bao g\u1ed3m:<\/p>\n<p>\u2022 So s\u00e1nh s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf <span>k\u00ec<\/span> n\u00e0y so v\u1edbi <span>k\u00ec<\/span> kh\u00e1c.<\/p>\n<p><span>\u2022<\/span> So s\u00e1nh s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u1edbi k\u1ebf ho\u1ea1ch, \u0111\u1ecbnh m\u1ee9c, d\u1ef1 to\u00e1n.<\/p>\n<p><span>\u2022<\/span> So s\u00e1nh s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p so v\u1edbi b\u00ecnh qu\u00e2n ng\u00e0nh.<\/p>\n<p><span>\u2022<\/span> So s\u00e1nh s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi doanh nghi\u1ec7p kh\u00e1c c\u00f9ng <span>qui<\/span> m\u00f4, l\u00e3nh th\u1ed5, ng\u00e0nh ngh\u1ec1 kinh doanh.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch xu h\u01b0\u1edbng s\u1ebd gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean th\u1ea5y \u0111\u01b0\u1ee3c chi\u1ec1u h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u1eebng ch\u1ec9 ti\u00eau, qua \u0111\u00f3 s\u1ebd gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u01b0\u1ee3c n\u1ed9i dung ki\u1ec3m to\u00e1n v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n c\u1ea7n quan t\u00e2m.<\/p>\n<p>Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 nhanh ch\u00f3ng, \u0111\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n nh\u01b0ng c\u00f3 nh\u01b0\u1ee3c \u0111i\u1ec3m l\u00e0 kh\u00f4ng th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c nhau.<\/p>\n<p>&#8211; Ph\u00e2n t\u00edch <span>t\u1ec9<\/span> su\u1ea5t<\/p>\n<p>+ Vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c <span>t\u1ec9<\/span> su\u1ea5t, l\u1ef1a ch\u1ecdn ph\u00e2n t\u00edch c\u00e1c <span>t\u1ec9<\/span> su\u1ea5t n\u00e0o ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 nh\u1eadn x\u00e9t c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n<p>+ Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng c\u1ea7n ch\u00fa \u00fd so s\u00e1nh <span>t\u1ec9<\/span> su\u1ea5t n\u00e0y c\u1ee7a n\u0103m nay so v\u1edbi n\u0103m tr\u01b0\u1edbc xem c\u00f3 g\u00ec thay \u0111\u1ed5i l\u1edbn hay kh\u00f4ng v\u00e0 d\u1ef1a v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 s\u1ed1 li\u1ec7u li\u00ean quan kh\u00e1c \u0111\u1ec3 xem x\u00e9t nguy\u00ean nh\u00e2n g\u00e2y ra s\u1ef1 thay \u0111\u1ed5i n\u00e0y.<\/p>\n<p>+ C\u00e1c nh\u00f3m ch\u1ec9 ti\u00eau ph\u00e2n t\u00edch t\u00e0i ch\u00ednh g\u1ed3m:<\/p>\n<p>1. C\u01a1 c\u1ea5u t\u00e0i s\u1ea3n \u2013 ngu\u1ed3n v\u1ed1n.<\/p>\n<p>2. Kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/p>\n<p>3. Kh\u1ea3 n\u0103ng qu\u1ea3n <span>l\u00ed<\/span> t\u00e0i s\u1ea3n.<\/p>\n<p>4. Kh\u1ea3 n\u0103ng qu\u1ea3n <span>l\u00ed<\/span> v\u1ed1n vay.<\/p>\n<p>5. Kh\u1ea3 n\u0103ng sinh l\u1eddi.<\/p>\n<p><b>(2)\u00a0Ki\u1ec3m tra chi ti\u1ebft s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/b><\/p>\n<p>&#8211; Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra chi ti\u1ebft s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n l\u00e0 <span>k\u0129<\/span> thu\u1eadt ki\u1ec3m tra chi ti\u1ebft qu\u00e1 tr\u00ecnh ghi ch\u00e9p, h\u1ea1ch to\u00e1n t\u1eebng nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u1eeb ch\u1ee9ng t\u1eeb v\u00e0o s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan, ki\u1ec3m tra vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 d\u01b0 t\u1eebng t\u00e0i kho\u1ea3n.\u00a0<\/p>\n<p>&#8211; Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch thu th\u1eadp b\u1eb1ng ch\u1ee9ng tr\u1ef1c ti\u1ebfp ch\u1ee9ng minh cho m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<p>&#8211; M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c ki\u1ec3m tra chi ti\u1ebft s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n l\u00e0 thu th\u1eadp c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n nh\u1eb1m kh\u1eb3ng \u0111\u1ecbnh\u00a0c\u01a1 s\u1edf d\u1eabn li\u1ec7u\u00a0c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh  l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf, s\u1eed d\u1ee5ng \u0111\u1ec3 thu th\u1eadp c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p.\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\/34334"}],"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=34334"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34334\/revisions"}],"predecessor-version":[{"id":67973,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34334\/revisions\/67973"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}