{"id":34394,"date":"2023-12-08T04:01:03","date_gmt":"2023-12-08T04:01:03","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-tai-san-co-dinh-fixed-asset-audit-la-gi.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"kiem-toan-tai-san-co-dinh-fixed-asset-audit-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-tai-san-co-dinh-fixed-asset-audit-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed asset audit) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: howsons.com.<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Fixed asset audit)<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> trong ti\u1ebfng Anh l\u00e0 Fixed asset audit<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> 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 Ki\u1ec3m to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/font><\/h3>\n

– T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l\u00e0 m\u1ed9t kho\u1ea3n m\u1ee5c c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 th\u01b0\u1eddng chi\u1ebfm t\u1ec9 tr\u1ecdng \u0111\u00e1ng k\u1ec3 so v\u1edbi t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng TSC\u0110 kh\u00f4ng nhi\u1ec1u v\u00e0 t\u1eebng lo\u1ea1i th\u01b0\u1eddng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn<\/p>\n

– S\u1ed1 l\u01b0\u1ee3ng c\u00e1c nghi\u1ec7p v\u1ee5 t\u0103ng gi\u1ea3m TSC\u0110 trong n\u0103m th\u01b0\u1eddng \u00edt<\/p>\n

– V\u1ea5n \u0111\u1ec1 kho\u00e1 s\u1ed5 cu\u1ed1i n\u0103m kh\u00f4ng ph\u1ee9c t\u1ea1p nh\u01b0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n<\/p>\n

– Chi ph\u00ed kh\u1ea5u hao l\u00e0 m\u1ed9t lo\u1ea1i chi ph\u00ed \u01b0\u1edbc t\u00ednh, ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh (nguy\u00ean gi\u00e1 v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng)<\/p>\n

C\u00e1c kh\u1ea3 n\u0103ng sai ph\u1ea1m c\u1ee7a k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/font><\/h3>\n

– Ghi nh\u1eadn c\u00e1c TSC\u0110 nh\u01b0ng kh\u00f4ng c\u00f3 th\u1eadt (c\u00e1c nghi\u1ec7p v\u1ee5 mua kh\u1ed1ng TSC\u0110)<\/p>\n

– Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u00ed<\/p>\n

– Chi ph\u00ed kh\u1ea5u hao t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 kh\u00f4ng ch\u00ednh x\u00e1c (sai s\u00f3t s\u1ed1 h\u1ecdc ho\u1eb7c c\u1ed1 t\u00ecnh t\u00ednh cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p)<\/p>\n

– Gian l\u1eadn trong c\u00e1c nghi\u1ec7p v\u1ee5 thanh l\u00ed TSC\u0110, \u0111\u1eb7c bi\u1ec7t l\u00e0 gi\u00e1 tr\u1ecb thanh l\u00ed<\/p>\n

– Ph\u00e2n bi\u1ec7t c\u00e1c c\u1ea5p c\u1ee7a chi ph\u00ed trong s\u1eeda ch\u1eefa\/n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n

– \u00c1p d\u1ee5ng sai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/p>\n

– Sai s\u00f3t do qu\u00ean ghi m\u1ed9t nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n m\u00e0 \u0111\u00e1ng l\u1ebd ph\u1ea3i ghi v\u00e0o s\u1ed5<\/p>\n

– \u0110\u1ecbnh kho\u1ea3n sai<\/p>\n

– Sai s\u00f3t trong qu\u00e1 tr\u00ecnh ghi s\u1ed5 v\u00e0 chuy\u1ec3n s\u1ed5<\/p>\n

– Sai s\u00f3t do tr\u00f9ng l\u1eb7p<\/p>\n

– Sai s\u00f3t do tr\u00ecnh \u0111\u1ed9 y\u1ebfu k\u00e9m c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/p>\n

C\u00e1c nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9\u00a0t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/font><\/h3>\n

– \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc ph\u00e2n chia tr\u00e1ch nhi\u1ec7m<\/p>\n

– K\u1ebf ho\u1ea1ch v\u00e0 d\u1ef1 to\u00e1n v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n

– X\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TSC\u0110<\/p>\n

– Qui \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c mua s\u1eafm TSC\u0110 v\u00e0 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/p>\n

– Qui \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c thanh l\u00ed TSC\u0110<\/p>\n

– Qui \u0111\u1ecbnh v\u1ec1 ph\u00e2n bi\u1ec7t gi\u1eefa chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p TSC\u0110<\/p>\n

– \u0110\u1ecbnh k\u00ec ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea TSC\u0110<\/p>\n

– Qui \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 b\u1ea3o v\u1ec7 v\u1eadt ch\u1ea5t \u0111\u1ed1i v\u1edbi TSC\u0110<\/p>\n

– S\u1eed d\u1ee5ng m\u00e1y t\u00ednh h\u1ed7 tr\u1ee3 trong vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed kh\u1ea5u hao<\/p>\n

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

– C\u00e1c h\u1ee3p \u0111\u1ed3ng mua s\u1eafm TSC\u0110, c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm TSC\u0110<\/p>\n

– C\u00e1c b\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao<\/p>\n

– C\u00e1c th\u1ebb chi ti\u1ebft, s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p theo d\u00f5i ghi ch\u00e9p TSC\u0110<\/p>\n

– C\u00e1c k\u1ebf ho\u1ea1ch mua s\u1eafm v\u00e0 s\u1eed d\u1ee5ng TSC\u0110<\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 kh\u1ea3o s\u00e1t th\u00f4ng th\u01b0\u1eddng<\/font><\/h3>\n

– M\u1ee5c ti\u00eau hi\u1ec7n h\u1eefu<\/b><\/p>\n

+ Xem x\u00e9t c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c, s\u1ed5 nh\u1eadt k\u00ed, s\u1ed5 c\u00e1i TK 211, 213 \u0111\u1ed1i v\u1edbi nh\u1eefng TSC\u0110 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn<\/p>\n

+ \u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 c\u00e1c s\u1ed5 n\u00eau tr\u00ean<\/p>\n

+ \u0110\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c s\u1ed5 TSC\u0110 v\u1edbi c\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan<\/p>\n

– M\u1ee5c ti\u00eau tr\u1ecdn v\u1eb9n<\/b><\/p>\n

+ \u0110\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n, c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan kh\u00e1c v\u1edbi s\u1ed5 nh\u1eadt k\u00ed<\/p>\n

+ \u0110\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 nh\u1eadt k\u00ed v\u00e0 s\u1ed5 c\u00e1i TSC\u0110<\/p>\n

– M\u1ee5c ti\u00eau quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5<\/b><\/p>\n

Xem x\u00e9t c\u00e1c h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c bi\u00ean b\u1ea3n b\u00e0n giao TSC\u0110<\/p>\n

– M\u1ee5c ti\u00eau ch\u00ednh x\u00e1c<\/b><\/p>\n

+ Xem x\u00e9t c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm, nh\u01b0\u1ee3ng b\u00e1n v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110<\/p>\n

+ \u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb v\u1edbi s\u1ed5 c\u00e1i c\u00f3 li\u00ean quan<\/p>\n

– M\u1ee5c ti\u00eau k\u1ecbp th\u1eddi<\/b><\/p>\n

+ So s\u00e1nh h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c v\u1edbi ng\u00e0y th\u00e1ng ghi nghi\u1ec7p v\u1ee5 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n<\/p>\n

– M\u1ee5c ti\u00eau ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y<\/b><\/p>\n

+ \u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi s\u1ed5 c\u00e1i t\u1eebng t\u00e0i kho\u1ea3n TSC\u0110<\/p>\n

+ Xem x\u00e9t t\u00ednh ch\u00ednh x\u00e1c trong vi\u1ec7c ghi s\u1ed5 chi ti\u1ebft, so s\u00e1nh v\u1edbi c\u00e1c s\u1ed5 t\u1ed5ng h\u1ee3p t\u00e0i kho\u1ea3n TSC\u0110.<\/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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (ti\u1ebfng Anh: Fixed asset 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 Ki\u1ec3m to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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\/34394"}],"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=34394"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34394\/revisions"}],"predecessor-version":[{"id":68000,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34394\/revisions\/68000"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}