{"id":34392,"date":"2023-12-08T04:00:58","date_gmt":"2023-12-08T04:00:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-nguon-von-capital-audit-la-gi.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"kiem-toan-nguon-von-capital-audit-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-nguon-von-capital-audit-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n (Capital audit) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: dnaindia.com<\/i><\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n (Capital audit)<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n<\/b> trong ti\u1ebfng Anh l\u00e0 Capital audit<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n<\/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 ngu\u1ed3n v\u1ed1n tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/p>\n

Kh\u00e1i ni\u1ec7m ngu\u1ed3n v\u1ed1n (g\u1ecdi t\u1eaft l\u00e0 v\u1ed1n) th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong l\u0129nh v\u1ef1c kinh doanh v\u1edbi \u00fd ngh\u0129a l\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n

Ngu\u1ed3n v\u1ed1n g\u1ed3m:<\/p>\n

\u2013 V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

\u2013 V\u1ed1n vay n\u1ee3 (n\u1ee3 ph\u1ea3i tr\u1ea3)<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a chu tr\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n<\/font><\/h3>\n

– V\u1ed1n l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m tr\u1eebu t\u01b0\u1ee3ng ph\u1ea3n \u00e1nh quan h\u1ec7 kinh t\u1ebf trong \u0111\u1ea7u t\u01b0, kinh doanh v\u00e0 ph\u00e2n ph\u1ed1i<\/p>\n

– C\u00e1c quan h\u1ec7 v\u1ec1 v\u1ed1n ch\u1ee9a \u0111\u1ef1ng nh\u1eefng quan h\u1ec7 ph\u00e1p l\u00ed ph\u1ee9c t\u1ea1p<\/p>\n

– Trong m\u1ed7i k\u00ec k\u1ebf to\u00e1n, s\u1ed1 l\u01b0\u1ee3ng c\u00e1c nghi\u1ec7p v\u1ee5 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n hay kho\u1ea3n m\u1ee5c v\u1ec1 v\u1ed1n kh\u00f4ng nhi\u1ec1u nh\u01b0ng th\u01b0\u1eddng c\u00f3 qui m\u00f4 l\u1edbn<\/p>\n

– V\u1ed1n trong c\u00e1c doanh nghi\u1ec7p g\u1eafn li\u1ec1n v\u1edbi h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, v\u1edbi tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n ph\u00e1p l\u00ed, v\u1edbi qui m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh kinh doanh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p<\/p>\n

C\u00e1c kh\u1ea3 n\u0103ng sai ph\u1ea1m c\u1ee7a k\u1ebf to\u00e1n v\u1ed1n<\/font><\/h3>\n

– C\u00e1c sai s\u00f3t s\u1ed1 h\u1ecdc trong vi\u1ec7c theo d\u00f5i chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c ngu\u1ed3n v\u1ed1n (C\u00f4ng n\u1ee3 v\u00e0 Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)<\/p>\n

– Ghi kh\u1ed1ng c\u00e1c kho\u1ea3n v\u1ed1n \u0111\u00f3ng g\u00f3p nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/p>\n

– Chi ph\u00ed trong vi\u1ec7c vay v\u1ed1n: Chi ph\u00ed trong k\u00ec v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a; chi ph\u00ed \u0111i vay v\u00e0 v\u1ea5n \u0111\u1ec1 chi ph\u00ed h\u1ee3p l\u00ed<\/p>\n

– \u0110\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/p>\n

Do \u0111\u00f3, vi\u1ec7c b\u1ecf s\u00f3t 1 nghi\u1ec7p v\u1ee5 v\u1ec1 v\u1ed1n ri\u00eang bi\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn s\u1ebd c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n m\u1ee5c v\u1ec1 v\u1ed1n v\u00e0 s\u1ed1 t\u1ed5ng c\u1ed9ng c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i s\u1ea3n.<\/p>\n

C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/font><\/h3>\n

– Th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc u\u1ef7 quy\u1ec1n v\u00e0 ph\u00ea chu\u1ea9n khi x\u00e9t duy\u1ec7t c\u00e1c kho\u1ea3n vay, t\u1eebng nghi\u00eap v\u1ee5 ti\u1ebfp nh\u1eadn v\u1ed1n ho\u1eb7c ho\u00e0n tr\u1ea3 v\u1ed1n<\/p>\n

– C\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 chi ti\u1ebft t\u1eebng kho\u1ea3n n\u1ee3 vay, theo t\u1eebng ch\u1ee7 n\u1ee3; \u0111\u1ecbnh k\u00ec \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 c\u00e1i v\u00e0 ch\u1ee7 n\u1ee3<\/p>\n

– B\u1ea3o \u0111\u1ea3m ghi ch\u00e9p s\u1ed5 s\u00e1ch v\u00e0 t\u00e1ch bi\u1ec7t nghi\u1ec7p v\u1ee5 ghi s\u1ed5 v\u1edbi nghi\u1ec7p v\u1ee5 thu nh\u1eadn ti\u1ec1n v\u1ed1n; k\u1ebft h\u1ee3p theo d\u00f5i tr\u00ean c\u1ea3 s\u1ed5 c\u00e1i v\u00e0 s\u1ed5 chi ti\u1ebft<\/p>\n

– T\u1ed5 ch\u1ee9c x\u00e1c minh \u0111\u1ed9c l\u1eadp c\u00e1c th\u00f4ng tin ghi tr\u00ean s\u1ed5 s\u00e1ch v\u1ec1 v\u1ed1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u00f4ng tin t\u00ednh to\u00e1n chi tr\u1ea3 l\u1ee3i t\u1ee9c c\u1ed5 phi\u1ebfu, chi tr\u1ea3 l\u00e3i vay…<\/p>\n

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

– H\u1ed3 s\u01a1 \u0111\u0103ng k\u00ed kinh doanh, h\u1ed3 s\u01a1 g\u00f3p v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n

– C\u00e1c h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n<\/p>\n

– C\u00e1c ch\u1ee9ng t\u1eeb ghi nh\u1eadn vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n<\/p>\n

– C\u00e1c s\u1ed5 s\u00e1ch theo d\u00f5i chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n v\u1ec1 v\u1ed1n, bao g\u1ed3m n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

– C\u00e1c k\u1ebf ho\u1ea1ch kinh doanh v\u00e0 huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p<\/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 ngu\u1ed3n v\u1ed1n (ti\u1ebfng Anh: Capital audit) 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 ngu\u1ed3n v\u1ed1n 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\/34392"}],"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=34392"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34392\/revisions"}],"predecessor-version":[{"id":67999,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34392\/revisions\/67999"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}