{"id":34386,"date":"2023-12-08T04:00:34","date_gmt":"2023-12-08T04:00:34","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doanh-nghiep-kiem-toan-audit-firms-la-gi.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"doanh-nghiep-kiem-toan-audit-firms-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doanh-nghiep-kiem-toan-audit-firms-la-gi.html","title":{"rendered":"Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n (Audit Firms) l\u00e0 g\u00ec?"},"content":{"rendered":"
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Top 4 doanh nghi\u1ec7p k\u1ebf – ki\u1ec3m. Ngu\u1ed3n: Financial Time<\/p>\n<\/div>\n<\/div>\n

Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit firms<\/b>.\u00a0<\/p>\n

Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n\u00a0<\/i>l\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo qui\u00a0\u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011 v\u00e0 c\u00e1c qui\u00a0\u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n

Ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/font><\/h3>\n

C\u00e1c lo\u1ea1i doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m:\u00a0<\/p>\n

1. C\u00e1c lo\u1ea1i doanh nghi\u1ec7p sau \u0111\u00e2y \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n:<\/p>\n

a)\u00a0C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n\u00a0hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean;<\/p>\n

b)\u00a0C\u00f4ng ty h\u1ee3p danh;<\/p>\n

c)\u00a0Doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/p>\n

2. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo qui\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

3. Doanh nghi\u1ec7p, chi nh\u00e1nh doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb “ki\u1ec3m to\u00e1n” trong t\u00ean g\u1ecdi.<\/p>\n

4. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u1ed1n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n v\u1edbi doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/font><\/h3>\n

1. Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n<\/b> c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/p>\n

a) Cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5:<\/p>\n

– C\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, g\u1ed3m\u00a0ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,\u00a0ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng,\u00a0ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf v\u00e0 c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c;<\/p>\n

– D\u1ecbch v\u1ee5 so\u00e1t x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m kh\u00e1c.<\/p>\n

Ngo\u00e0i c\u00e1c d\u1ecbch v\u1ee5 qui \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 sau \u0111\u00e2y:<\/p>\n

– T\u01b0 v\u1ea5n kinh t\u1ebf, t\u00e0i ch\u00ednh, thu\u1ebf;<\/p>\n

– T\u01b0 v\u1ea5n qu\u1ea3n l\u00ed, chuy\u1ec3n \u0111\u1ed5i v\u00e0 t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p;<\/p>\n

– T\u01b0 v\u1ea5n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c;<\/p>\n

– D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/p>\n

– Th\u1ea9m \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro kinh doanh;<\/p>\n

– D\u1ecbch v\u1ee5 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/p>\n

– D\u1ecbch v\u1ee5 li\u00ean quan kh\u00e1c v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, thu\u1ebf theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

b) Nh\u1eadn ph\u00ed d\u1ecbch v\u1ee5;<\/p>\n

c) Th\u00e0nh l\u1eadp chi nh\u00e1nh kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n;<\/p>\n

d) \u0110\u1eb7t c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

\u0111) Tham gia t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u1ec1 ki\u1ec3m to\u00e1n;<\/p>\n

e) Y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n; y\u00eau c\u1ea7u ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n; ki\u1ec3m tra to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/p>\n

g) Ki\u1ec3m tra, x\u00e1c nh\u1eadn c\u00e1c th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u1edf trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n;<\/p>\n

h) Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n th\u00f4ng qua \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n;<\/p>\n

i) Quy\u1ec1n kh\u00e1c theo qui\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

2. Chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam <\/b>c\u00f3 c\u00e1c quy\u1ec1n qui\u00a0\u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, e, g, h v\u00e0 i.\u00a0<\/p>\n

(Theo Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit firms) l\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n g\u1ed3m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng, ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7,…\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\/34386"}],"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=34386"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34386\/revisions"}],"predecessor-version":[{"id":67996,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34386\/revisions\/67996"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}