{"id":34372,"date":"2023-12-08T03:59:53","date_gmt":"2023-12-08T03:59:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-cong-chung-public-accounting-la-gi-dich-vu-cung-cap.html"},"modified":"2023-12-23T20:56:55","modified_gmt":"2023-12-23T13:56:55","slug":"ke-toan-cong-chung-public-accounting-la-gi-dich-vu-cung-cap","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-cong-chung-public-accounting-la-gi-dich-vu-cung-cap.html","title":{"rendered":"K\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng (Public accounting) l\u00e0 g\u00ec? D\u1ecbch v\u1ee5 cung c\u1ea5p"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: cpastpete)<\/p>\n<\/div>\n<\/div>\n

K\u00ea\u0301 toa\u0301n co\u0302ng ch\u01b0\u0301ng\u00a0<\/font><\/h2>\n

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

K\u00ea\u0301 toa\u0301n co\u0302ng ch\u01b0\u0301ng<\/b> hay k\u1ebf to\u00e1n c\u00f4ng <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Public accounting.<\/b><\/p>\n

C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Certified Public Accountant – CPA.<\/b><\/p>\n

K\u00ea\u0301 toa\u0301n co\u0302ng ch\u01b0\u0301ng<\/b> la\u0300 thu\u1ea1\u0302t ng\u01b0\u0303 du\u0300ng \u0111\u00ea\u0309 chi\u0309 li\u0303nh v\u01b0\u0323c chuye\u0302n mo\u0302n trong \u0111o\u0301 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng lie\u0302n quan \u0111\u00ea\u0301n ngh\u00ea\u0300 nghi\u1eb9\u0302p k\u00ea\u0301 toa\u0301n \u0111u\u031b\u01a1\u0323c cung c\u00e2\u0301p cho ca\u0301c ca\u0301 nha\u0302n, doanh nghi\u1eb9\u0302p, t\u00f4\u0309 ch\u01b0\u0301c du\u031b\u01a1\u0301i da\u0323ng di\u0323ch vu\u0323 t\u01b0\u0300 nh\u01b0\u0303ng ca\u0301 nha\u0302n ha\u0300nh ngh\u00ea\u0300 k\u00ea\u0301 toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p (k\u00ea\u0301 toa\u0301n vie\u0302n co\u0302ng ch\u01b0\u0301ng) ho\u1ea1\u0306c ca\u0301c co\u0302ng ty chuye\u0302n ha\u0300nh ngh\u00ea\u0300 k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n

\u0110\u00ea\u0309 co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c ha\u0300nh ngh\u00ea\u0300 \u0111\u1ecd\u0302c l\u1ea1\u0302p v\u00ea\u0300 cung c\u00e2\u0301p di\u0323ch vu\u0323 k\u00ea\u0301 toa\u0301n, m\u1ecd\u0302t ca\u0301 nha\u0302n c\u00e2\u0300n pha\u0309i tra\u0309i qua ca\u0301c khoa\u0301 \u0111a\u0300o ta\u0323o va\u0300 ca\u0301c k\u00ec thi sa\u0301t ha\u0323ch \u0111\u00ea\u0309 \u0111u\u031b\u01a1\u0323c c\u00e2\u0301p ch\u01b0\u0301ng chi\u0309 ha\u0300nh ngh\u00ea\u0300.\u00a0<\/p>\n

Ch\u01b0\u0301ng chi\u0309 ha\u0300nh ngh\u00ea\u0300 \u0111u\u031b\u01a1\u0323c c\u00e2\u0301p theo nh\u01b0\u0303ng tie\u0302u chu\u00e2\u0309n nghie\u0302m ng\u1ea1\u0306t v\u00ea\u0300 tri\u0300nh \u0111\u1ecd\u0302 chuye\u0302n mo\u0302n, kinh nghi\u1eb9\u0302m hoa\u0323t \u0111\u1ecd\u0302ng va\u0300 \u0111a\u0323o \u0111\u01b0\u0301c ngh\u00ea\u0300 nghi\u1eb9\u0302p cu\u0309a k\u00ea\u0301 toa\u0301n vie\u0302n. Ca\u0301c tie\u0302u chu\u00e2\u0309n na\u0300y phu\u0323 thu\u1ecd\u0302c va\u0300o qui \u0111\u1ecbnh<\/span> cu\u0309a t\u01b0\u0300ng qu\u00f4\u0301c gia.<\/p>\n

Ca\u0301c k\u00ea\u0301 toa\u0301n vie\u0302n co\u0302ng ch\u01b0\u0301ng co\u0301 th\u00ea\u0309 hoa\u0323t \u0111\u1ecd\u0302ng \u0111\u1ecd\u0302c l\u1ea1\u0302p ho\u1ea1\u0306c tham gia m\u1ecd\u0302t co\u0302ng ty chuye\u0302n nghi\u1eb9\u0302p (co\u0302ng ty ki\u00ea\u0309m toa\u0301n, co\u0302ng ty ha\u0300nh ngh\u00ea\u0300 k\u00ea\u0301 toa\u0301n…), th\u01b0\u0323c hi\u1eb9\u0302n cung c\u00e2\u0301p di\u0323ch vu\u0323 v\u00ea\u0300 k\u00ea\u0301 toa\u0301n cho ca\u0301c ca\u0301 nha\u0302n, \u0111o\u031bn vi\u0323 \u0111\u00ea\u0309 thu phi\u0301.\u00a0<\/p>\n

D\u1ecbch v\u1ee5 cung c\u1ea5p<\/font><\/h3>\n

Ca\u0301c di\u0323ch vu\u0323 chu\u0309 y\u00ea\u0301u \u0111u\u031b\u01a1\u0323c cung c\u00e2\u0301p trong li\u0303nh v\u01b0\u0323c k\u00ea\u0301 toa\u0301n co\u0302ng ch\u01b0\u0301ng bao g\u00f4\u0300m:\u00a0<\/p>\n

– Ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

La\u0300 m\u1ecd\u0302t trong nh\u01b0\u0303ng ch\u01b0\u0301c na\u0306ng co\u031b ba\u0309n cu\u0309a k\u00ea\u0301 toa\u0301n co\u0302ng ch\u01b0\u0301ng, nghi\u0303a la\u0300 \u0111a\u0301nh gia\u0301 \u0111\u1ecd\u0302c l\u1ea1\u0302p v\u00ea\u0300 ca\u0301c ba\u0301o ca\u0301o ta\u0300i chi\u0301nh cu\u0309a m\u1ecd\u0302t \u0111o\u031bn vi\u0323.\u00a0<\/p>\n

\u0110o\u031bn vi\u0323 th\u01b0\u0323c hi\u1eb9\u0302n hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m toa\u0301n kho\u0302ng pha\u0309i la\u0300 m\u1ecd\u0302t b\u1ecd\u0302 ph\u1ea1\u0302n cu\u0309a doanh nghi\u1eb9\u0302p, t\u00f4\u0309 ch\u01b0\u0301c \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n (ngu\u031b\u01a1\u0300i \u0111i thue\u0302 co\u0302ng ty ki\u00ea\u0309m toa\u0301n). S\u01b0\u0323 \u0111\u1ecd\u0302c l\u1ea1\u0302p na\u0300y nh\u0103\u0300m \u0111a\u0309m ba\u0309o cho vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n se\u0303 \u0111u\u031b\u01a1\u0323c ti\u00ea\u0301n ha\u0300nh m\u1ecd\u0302t ca\u0301ch kha\u0301ch quan.\u00a0<\/p>\n

Sau khi ki\u00ea\u0309m toa\u0301n, co\u0302ng ty ki\u00ea\u0309m toa\u0301n c\u00e2\u0300n pha\u0301t ha\u0300nh ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n, trong \u0111o\u0301 tri\u0300nh ba\u0300y ro\u0303 quan \u0111i\u00ea\u0309m, \u0111a\u0301nh gia\u0301 cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n, k\u00ea\u0301 toa\u0301n vie\u0302n co\u0302ng ch\u01b0\u0301ng v\u00ea\u0300 ti\u0301nh trung th\u01b0\u0323c va\u0300 h\u01a1\u0323p l\u00ed<\/span> cu\u0309a nh\u01b0\u0303ng ba\u0301o ca\u0301o k\u00ea\u0301 toa\u0301n cu\u0309a \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

– Di\u0323ch vu\u0323 v\u00ea\u0300 thu\u00ea\u0301,\u00a0\u0111a\u0323i l\u00ed thu\u00ea\u0301<\/b><\/p>\n

\u0110u\u031b\u01a1\u0323c cung c\u00e2\u0301p cho ca\u0301c ca\u0301 nha\u0302n ho\u1ea1\u0306c doanh nghi\u1eb9\u0302p, nh\u0103\u0300m h\u00f4\u0303 tr\u01a1\u0323 cho ca\u0301c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng na\u0300y trong vi\u1eb9\u0302c l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch thu\u00ea\u0301 va\u0300 l\u1ea1\u0302p ba\u0301o ca\u0301o thu\u00ea\u0301.\u00a0<\/p>\n

V\u01a1\u0301i ca\u0301c ki\u00ea\u0301n th\u01b0\u0301c cu\u0309a mi\u0300nh, k\u00ea\u0301 toa\u0301n vie\u0302n se\u0303 tu\u031b v\u00e2\u0301n va\u0300 tr\u01a1\u0323 giu\u0301p cho kha\u0301ch ha\u0300ng cu\u0309a mi\u0300nh ca\u0301c phu\u031bo\u031bng a\u0301n t\u00f4\u0301i u\u031bu \u0111\u00ea\u0309 k\u00ea\u0301t h\u01a1\u0323p ha\u0300i hoa\u0300 vi\u1eb9\u0302c tua\u0302n thu\u0309 pha\u0301p lu\u1ea1\u0302t va\u0300 gia\u0309m thi\u00ea\u0309u nghi\u0303a vu\u0323 n\u1ecd\u0302p thu\u00ea\u0301.<\/p>\n

– Di\u0323ch vu\u0323 tu\u031b v\u00e2\u0301n qua\u0309n l\u00ed<\/b><\/p>\n

Cu\u0300ng v\u01a1\u0301i s\u01b0\u0323 pha\u0301t tri\u00ea\u0309n cu\u0309a n\u00ea\u0300n kinh t\u00ea\u0301, co\u0302ng ngh\u1eb9\u0302 tho\u0302ng tin, thi\u0323 tru\u031b\u01a1\u0300ng… di\u0323ch vu\u0323 tu\u031b v\u00e2\u0301n qua\u0309n\u00a0l\u00ed\u00a0\u0111u\u031b\u01a1\u0323c cung c\u00e2\u0301p b\u01a1\u0309i k\u00ea\u0301 toa\u0301n co\u0302ng ch\u01b0\u0301ng co\u0301 s\u01b0\u0323 ta\u0306ng tu\u031b\u01a1\u0309ng \u0111a\u0301ng k\u00ea\u0309, \u0111em la\u0323i doanh thu l\u01a1\u0301n cho ca\u0301c co\u0302ng ty ho\u1ea1\u0306c ca\u0301 nha\u0302n ha\u0300nh ngh\u00ea\u0300 k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n

Di\u0323ch vu\u0323 tu\u031b v\u00e2\u0301n qua\u0309n\u00a0l\u00ed\u00a0bao g\u00f4\u0300m nhi\u00ea\u0300u loa\u0323i, t\u01b0\u0300 l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ta\u0300i chi\u0301nh \u0111\u00ea\u0301n nghie\u0302n c\u01b0\u0301u chi phi\u0301, \u0111\u00ea\u0301n thi\u00ea\u0301t k\u00ea\u0301 va\u0300 tri\u00ea\u0309n khai h\u1eb9\u0302 th\u00f4\u0301ng x\u01b0\u0309\u00a0l\u00ed\u00a0d\u01b0\u0303 li\u1eb9\u0302u \u0111i\u1eb9\u0302n t\u01b0\u0309 cho ca\u0301c doanh nghi\u1eb9\u0302p.<\/p>\n

Tho\u0302ng thu\u031b\u01a1\u0300ng, li\u0303nh v\u01b0\u0323c hoa\u0323t \u0111\u1ecd\u0302ng tro\u0323ng ta\u0302m cu\u0309a m\u1ecd\u0302t co\u0302ng ty ha\u0300nh ngh\u00ea\u0300 k\u00ea\u0301 toa\u0301n se\u0303 bi\u0323 chi ph\u00f4\u0301i chu\u0309 y\u00ea\u0301u b\u01a1\u0309i qui mo\u0302 co\u0302ng ty \u0111o\u0301.\u00a0<\/p>\n

Vi\u0301 du\u0323 nhu\u031b ca\u0301c co\u0302ng ty ki\u00ea\u0309m toa\u0301n l\u01a1\u0301n se\u0303 ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m toa\u0301n va\u0300 cung c\u00e2\u0301p di\u0323ch vu\u0323 tu\u031b v\u00e2\u0301n qua\u0309n l\u00ed cho ca\u0301c doanh nghi\u1eb9\u0302p, t\u1ea1\u0302p \u0111oa\u0300n l\u01a1\u0301n. Ca\u0301c co\u0302ng ty ki\u00ea\u0309m toa\u0301n nho\u0309 se\u0303 phu\u0323c vu\u0323 ca\u0301c doanh nghi\u1eb9\u0302p nho\u0309 va\u0300 v\u01b0\u0300a ho\u1ea1\u0306c tu\u031b v\u00e2\u0301n thu\u00ea\u0301 cho ca\u0301c ca\u0301 nha\u0302n.\u00a0<\/p>\n

Tuy nhie\u0302n, m\u1ecd\u0302t s\u00f4\u0301 co\u0302ng ty ki\u00ea\u0309m toa\u0301n l\u01a1\u0301n co\u0301 th\u00ea\u0309 tha\u0300nh l\u1ea1\u0302p ca\u0301c b\u1ecd\u0302 ph\u1ea1\u0302n kinh doanh chuye\u0302n phu\u0323c vu\u0323 cho ca\u0301c doanh nghi\u1eb9\u0302p nho\u0309.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n, Trung t\u00e2m \u0111\u00e0o t\u1ea1o t\u1eeb xa, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n c\u00f4ng ch\u1ee9ng (ti\u1ebfng Anh: Public accounting) l\u00e0 thu\u1eadt ng\u1eef d\u00f9ng \u0111\u1ec3 ch\u1ec9 l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n trong \u0111\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c cung c\u1ea5p cho c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c d\u01b0\u1edbi d\u1ea1ng d\u1ecbch v\u1ee5.\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\/34372"}],"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=34372"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34372\/revisions"}],"predecessor-version":[{"id":67990,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34372\/revisions\/67990"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}