{"id":34388,"date":"2023-12-08T04:00:42","date_gmt":"2023-12-08T04:00:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-chu-trinh-mua-hang-va-thanh-toan-audit-of-acquisition-and-payment-cycle-la-gi.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"kiem-toan-chu-trinh-mua-hang-va-thanh-toan-audit-of-acquisition-and-payment-cycle-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-chu-trinh-mua-hang-va-thanh-toan-audit-of-acquisition-and-payment-cycle-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n (Audit of acquisition and payment cycle) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: aintreegroup.com.au<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n (Audit of acquisition and payment cycle)<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit of acquisition and payment cycle<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n<\/b>\u00a0l\u00e0 vi\u1ec7c ki\u1ec3m tra t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/p>\n

N\u1ed9i dung c\u1ee7a chu tr\u00ecnh\u00a0mua h\u00e0ng v\u00e0 thanh to\u00e1n<\/font><\/h3>\n

– Qu\u00e1 tr\u00ecnh mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 bao g\u1ed3m nh\u1eefng kho\u1ea3n m\u1ee5c nh\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, \u0111i\u1ec7n n\u01b0\u1edbc, s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o tr\u00ec…<\/p>\n

– Chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u b\u1eb1ng s\u1ef1 kh\u1edfi x\u01b0\u1edbng c\u1ee7a m\u1ed9t \u0111\u01a1n \u0111\u1eb7t mua c\u1ee7a ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea7n h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5 \u0111\u00f3 v\u00e0 k\u1ebft th\u00fac b\u1eb1ng vi\u1ec7c thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p v\u1ec1 h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5 nh\u1eadn \u0111\u01b0\u1ee3c<\/p>\n

– C\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn chu k\u00ec n\u00e0y: TK 151, 152, 153, 156, 211, 212, 213, 142, 242, 111, 112, 331, 133, 335, 621, 627, 641, 642…<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chu tr\u00ecnh\u00a0mua h\u00e0ng v\u00e0 thanh to\u00e1n<\/font><\/h3>\n

– Chu tr\u00ecnh mua h\u00e0ng thanh to\u00e1n l\u00e0 m\u1ed9t chu tr\u00ecnh c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n

– Ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC th\u01b0\u1eddng c\u00f3 khuynh h\u01b0\u1edbng d\u1ef1a v\u00e0o m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa T\u00e0i s\u1ea3n v\u00e0 C\u00f4ng n\u1ee3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/p>\n

C\u00e1c kh\u1ea3 n\u0103ng sai ph\u1ea1m\u00a0c\u1ee7a chu tr\u00ecnh\u00a0mua h\u00e0ng v\u00e0 thanh to\u00e1n<\/font><\/h3>\n

– Tr\u00ecnh b\u00e0y sai l\u1ec7ch \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 kinh doanh theo \u00fd mu\u1ed1n ch\u1ee7 quan c\u1ee7a doanh nghi\u1ec7p<\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (khai t\u0103ng ho\u1eb7c khai gi\u1ea3m) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1n c\u00e2n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/p>\n

– Gian l\u1eadn trong c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng (gi\u00e1 c\u1ea3 cao h\u01a1n th\u1ef1c t\u1ebf ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng th\u1ea5p h\u01a1n y\u00eau c\u1ea7u)<\/p>\n

– V\u1ea5n \u0111\u1ec1 ki\u1ec3m k\u00ea s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho<\/p>\n

C\u00e1c th\u1ee7 t\u1ee5c v\u00e0 qui tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/font><\/h3>\n

– Qui tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n

– Qui \u0111\u1ecbnh v\u1ec1 kho\u1ea3n l\u00ed kho (qu\u1ea3n l\u00ed h\u00e0ng nh\u1eadp, qu\u1ea3n l\u00ed ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m k\u00ea kho)<\/p>\n

– C\u00e1c ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng (y\u00eau c\u1ea7u mua, l\u1ec7nh mua, phi\u1ebfu giao h\u00e0ng, phi\u1ebfu nh\u1eadn h\u00e0ng, nh\u1eadt k\u00ed mua, s\u1ed5 c\u00e1i ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng, h\u00f3a \u0111\u01a1n)<\/p>\n

– Qui \u0111\u1ecbnh v\u1ec1 t\u00ednh gi\u00e1 h\u00e0ng nh\u1eadp kho<\/p>\n

Ngu\u1ed3n s\u1ed1 li\u1ec7u \u0111\u1ec3 ki\u1ec3m to\u00e1n<\/font><\/h3>\n

– C\u00e1c n\u1ed9i qui, qui ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00ed c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng v\u00e0 thanh to\u00e1n<\/p>\n

– B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m, k\u00ec ki\u1ec3m to\u00e1n (ph\u1ea7n li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n mua v\u00e0o v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/p>\n

– C\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan<\/p>\n

– C\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n mua h\u00e0ng, phi\u1ebfu chi ti\u1ec1n, phi\u1ebfu nh\u1eadp kho, h\u00f3a \u0111\u01a1n GTGT, ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n, bi\u00ean b\u1ea3n ki\u1ec3m nghi\u1ec7m…<\/p>\n

– C\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, \u0111i thu\u00ea t\u00e0i s\u1ea3n, nh\u00e0 c\u1eeda, \u0111\u1ea5t \u0111ai, c\u00e1c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, c\u00e1c bi\u00ean b\u1ea3n thanh l\u00ed h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, v\u1eadn chuy\u1ec3n, h\u1ee3p \u0111\u1ed3ng \u0111i thu\u00ea.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o:\u00a0B\u00e0i gi\u1ea3ng Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, HV C\u00f4ng ngh\u1ec7 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n (ti\u1ebfng Anh: Audit of acquisition and payment cycle) l\u00e0 vi\u1ec7c ki\u1ec3m tra t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c li\u00ean quan \u0111\u1ebfn chu tr\u00ecnh mua h\u00e0ng v\u00e0 thanh to\u00e1n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.\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\/34388"}],"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=34388"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34388\/revisions"}],"predecessor-version":[{"id":67997,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34388\/revisions\/67997"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}