{"id":34336,"date":"2023-12-08T03:58:36","date_gmt":"2023-12-08T03:58:36","guid":{"rendered":"https:\/\/masterskills.org\/blog\/rui-ro-kiem-toan-audit-risk-ar-la-gi-cac-thanh-phan-cua-rui-ro-kiem-toan.html"},"modified":"2023-12-23T20:56:46","modified_gmt":"2023-12-23T13:56:46","slug":"rui-ro-kiem-toan-audit-risk-ar-la-gi-cac-thanh-phan-cua-rui-ro-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/rui-ro-kiem-toan-audit-risk-ar-la-gi-cac-thanh-phan-cua-rui-ro-kiem-toan.html","title":{"rendered":"R\u1ee7i ro ki\u1ec3m to\u00e1n (Audit risk – AR) l\u00e0 g\u00ec? C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a r\u1ee7i ro ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: WallStreetMojo<\/p>\n<\/div>\n<\/div>\n

R\u1ee7i ro ki\u1ec3m to\u00e1n (Audit risk – AR)<\/font><\/h2>\n

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

R\u1ee7i ro ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit risk<\/b> , vi\u1ebft t\u1eaft l\u00e0 AR<\/b>.\u00a0R\u1ee7i ro ki\u1ec3m to\u00e1n l\u00e0 r\u1ee7i ro do ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0a ra \u00fd ki\u1ebfn nh\u1eadn x\u00e9t kh\u00f4ng th\u00edch h\u1ee3p khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f2n c\u00f3 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu.<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 400)
<\/i><\/p>\n

B\u1ea3n ch\u1ea5t<\/font><\/h3>\n

– R\u1ee7i ro ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c<\/b> x\u00e9t trong m\u1ed1i quan h\u1ec7 v\u1edbi k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, l\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n v\u00e0 l\u1ef1a ch\u1ecdn ph\u00e9p th\u1eed, v\u00ec v\u1eady r\u1ee7i ro ki\u1ec3m to\u00e1n th\u01b0\u1eddng x\u1ea3y ra do gi\u1edbi h\u1ea1n v\u1ec1 qu\u1ea3n l\u00ed v\u00e0 chi ph\u00ed ki\u1ec3m to\u00e1n.<\/p>\n

C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a r\u1ee7i ro ki\u1ec3m to\u00e1n\u00a0<\/font><\/h3>\n

–\u00a0R\u1ee7i ro ti\u1ec1m t\u00e0ng (Inherent risk – IR)<\/b><\/p>\n

R\u1ee7i ro ti\u1ec1m t\u00e0ng hay c\u00f2n g\u1ecdi l\u00e0 r\u1ee7i ro c\u1ed1 h\u1eefu, l\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu trong b\u1ea3n th\u00e2n \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n (t\u1ee9c l\u00e0 t\u1ed3n t\u1ea1i ngay trong ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u00f4i tr\u01b0\u1eddng qu\u1ea3n l\u00ed<\/span> c\u1ee7a doanh nghi\u1ec7p).\u00a0<\/p>\n

R\u1ee7i ro ti\u1ec1m t\u00e0ng \u0111\u1ed9c l\u1eadp b\u1ea5t k\u1ec3 doanh nghi\u1ec7p c\u00f3 ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n hay kh\u00f4ng. Ngu\u1ed3n g\u1ed1c c\u1ee7a lo\u1ea1i r\u1ee7i ro n\u00e0y th\u01b0\u1eddng do ngu\u1ed3n cung c\u1ea5p, do thay \u0111\u1ed5i c\u00f4ng ngh\u1ec7 hay ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea1nh tranh, do \u0111i\u1ec1u ki\u1ec7n x\u00e3 h\u1ed9i, t\u00ecnh h\u00ecnh kinh t\u1ebf c\u00f3 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh hay kh\u00f4ng, do \u0111i\u1ec1u ki\u1ec7n ch\u00ednh tr\u1ecb v\u00e0 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 ph\u00e1p lu\u1eadt.\u00a0<\/p>\n

–\u00a0R\u1ee7i ro ki\u1ec3m so\u00e1t (Control risk – CR)<\/b><\/p>\n

L\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu m\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 kh\u00f4ng ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n k\u1ecbp th\u1eddi. Ngu\u1ed3n g\u1ed1c c\u1ee7a lo\u1ea1i r\u1ee7i ro n\u00e0y l\u00e0 do duy tr\u00ec c\u00e1c nh\u00e2n vi\u00ean ch\u1ee7 ch\u1ed1t qu\u00e1 l\u00e2u,\u00a0k\u00e9m n\u0103ng \u0111\u1ed9ng, do ho\u1ea1t \u0111\u1ed9ng kinh doanh thay \u0111\u1ed5i v\u1ec1 nhi\u1ec7m v\u1ee5 ch\u1ee9c n\u0103ng, s\u1ef1 l\u1ecfng l\u1ebbo trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00ed<\/span> v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u0129<\/span>, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf.\u00a0<\/p>\n

–\u00a0R\u1ee7i ro ph\u00e1t hi\u1ec7n (Detection risk – DR)<\/b><\/p>\n

L\u00e0 s\u1ef1 t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu m\u00e0 h\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n hay chuy\u00ean gia ki\u1ec3m to\u00e1n kh\u00f4ng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c. Ngu\u1ed3n g\u1ed1c c\u1ee7a lo\u1ea1i r\u1ee7i ro n\u00e0y l\u00e0 do ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a v\u1ea5n \u0111\u1ec1, kh\u00f4ng c\u00f3 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p.<\/p>\n

M\u1ed1i quan h\u1ec7 gi\u1eefa ba lo\u1ea1i r\u1ee7i ro ki\u1ec3m to\u00e1n th\u1ec3 hi\u1ec7n \u1edf c\u00f4ng th\u1ee9c sau:\u00a0<\/p>\n

AR = IR \u00d7 CR \u00d7 DR<\/p>\n

Trong \u0111\u00f3:<\/p>\n

\u00a0AR: r\u1ee7i ro ki\u1ec3m to\u00e1n<\/p>\n

\u00a0IR: r\u1ee7i ro ti\u1ec1m t\u00e0ng<\/p>\n

\u00a0CR: r\u1ee7i ro ki\u1ec3m so\u00e1t<\/p>\n

\u00a0DR: r\u1ee7i ro ph\u00e1t hi\u1ec7n<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Nh\u1eefng v\u1ea5n \u0111\u1ec1 chung v\u1ec1 ki\u1ec3m to\u00e1n, T\u1ed5 h\u1ee3p gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n R\u1ee7i ro ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit risk, vi\u1ebft t\u1eaft: AR) l\u00e0 r\u1ee7i ro do ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0a ra \u00fd ki\u1ebfn nh\u1eadn x\u00e9t kh\u00f4ng th\u00edch h\u1ee3p khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f2n c\u00f3 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu.\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\/34336"}],"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=34336"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34336\/revisions"}],"predecessor-version":[{"id":67974,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34336\/revisions\/67974"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}