{"id":34400,"date":"2023-12-08T04:01:17","date_gmt":"2023-12-08T04:01:17","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-hoach-kiem-toan-tong-the-overall-audit-plan-la-gi.html"},"modified":"2023-12-23T20:56:57","modified_gmt":"2023-12-23T13:56:57","slug":"ke-hoach-kiem-toan-tong-the-overall-audit-plan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-hoach-kiem-toan-tong-the-overall-audit-plan-la-gi.html","title":{"rendered":"K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 (Overall audit plan) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: blog.v-comply.com<\/p>\n<\/div>\n<\/div>\n

K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 (Overall audit plan)<\/font><\/h2>\n

K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3<\/b> trong ti\u1ebfng Anh l\u00e0 Overall audit plan<\/b>.<\/p>\n

K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3<\/b> l\u00e0 vi\u1ec7c c\u1ee5 th\u1ec3 ho\u00e1 k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn chi ti\u1ebft v\u1ec1 n\u1ed9i dung, l\u1ecbch tr\u00ecnh v\u00e0 ph\u1ea1m vi d\u1ef1 ki\u1ebfn c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n.<\/p>\n

Trong \u0111\u00f3,\u00a0k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c l\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng c\u01a1 b\u1ea3n, n\u1ed9i dung tr\u1ecdng t\u00e2m v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn chung c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n do c\u1ea5p ch\u1ec9 \u0111\u1ea1o v\u1ea1ch ra d\u1ef1a tr\u00ean hi\u1ec3u bi\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n

K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp cho m\u1ecdi cu\u1ed9c ki\u1ec3m to\u00e1n.<\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3\u00a0l\u00e0 \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3 v\u00e0 theo \u0111\u00fang th\u1eddi gian d\u1ef1 ki\u1ebfn.<\/p>\n

Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n ph\u00e2n t\u00edch<\/font><\/h3>\n

Ki\u1ec3m to\u00e1n vi\u00ean ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 nh\u1eefng kh\u00eda c\u1ea1nh ch\u1ee7 y\u1ebfu sau:<\/p>\n

– \u0110\u00e1nh gi\u00e1 r\u1ee7i ro<\/b> ti\u1ec1m t\u00e0ng (Inherent risk – IR), r\u1ee7i ro ki\u1ec3m so\u00e1t (Control risk – CR) li\u00ean quan \u0111\u1ebfn t\u1eebng lo\u1ea1i th\u00f4ng tin t\u00e0i ch\u00ednh, t\u1eebng b\u1ed9 ph\u1eadn c\u1ee7a BCTC. \u0110\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, ki\u1ec3m to\u00e1n vi\u00ean xem x\u00e9t m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 sau \u0111\u00e2y:<\/p>\n

+ B\u1ea3n ch\u1ea5t, qui m\u00f4 c\u1ee7a c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c: C\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 s\u1ed1 d\u01b0 b\u1eb1ng ti\u1ec1n l\u1edbn h\u01a1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro ti\u1ec1m t\u00e0ng cao h\u01a1n<\/p>\n

\u00a0+ M\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu c\u1ee7a s\u1ed1 d\u01b0 t\u1eebng t\u00e0i kho\u1ea3n:\u00a0M\u1ed9t kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 tr\u1ecdng y\u1ebfu n\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng so v\u1edbi n\u0103m tr\u01b0\u1edbc v\u00e0 so v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c<\/p>\n

Vi\u1ec7c \u01b0\u1edbc l\u01b0\u1ee3ng t\u00ednh tr\u1ecdng y\u1ebfu d\u1ef1a tr\u00ean kinh nghi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, qui m\u00f4 c\u1ee7a doanh nghi\u1ec7p, s\u1ed1 l\u01b0\u1ee3ng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh…Do \u0111\u00f3, \u01b0\u1edbc l\u01b0\u1ee3ng ban \u0111\u1ea7u v\u1ec1 tr\u1ecdng y\u1ebfu kh\u00f4ng c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i trong su\u1ed1t cu\u1ed9c ki\u1ec3m to\u00e1n.<\/p>\n

– X\u00e1c \u0111\u1ecbnh c\u00e1c nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c s\u1ef1 ki\u1ec7n k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/b> (bao g\u1ed3m c\u1ea3 nh\u1eefng \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n)<\/p>\n

Sau khi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 c\u00f3 \u0111\u01b0\u1ee3c \u01b0\u1edbc l\u01b0\u1ee3ng ban \u0111\u1ea7u v\u1ec1 tr\u1ecdng y\u1ebfu cho to\u00e0n b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u00e2n b\u1ed5 m\u1ee9c \u01b0\u1edbc l\u01b0\u1ee3ng n\u00e0y cho t\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00f3 c\u0169ng ch\u00ednh l\u00e0 sai s\u1ed1 c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c.<\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c ph\u00e2n b\u1ed5 n\u00e0y l\u00e0 \u0111\u1ec3 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p ph\u1ea3i thu th\u1eadp \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c \u1edf m\u1ee9c chi ph\u00ed th\u1ea5p nh\u1ea5t c\u00f3 th\u1ec3 m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o t\u1ed5ng h\u1ee3p c\u00e1c sai s\u00f3t tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c \u01b0\u1edbc l\u01b0\u1ee3ng ban \u0111\u1ea7u v\u1ec1 t\u00ednh tr\u1ecdng y\u1ebfu.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: B\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 K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 (ti\u1ebfng Anh: Overall audit plan) l\u00e0 vi\u1ec7c c\u1ee5 th\u1ec3 ho\u00e1 k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfp c\u1eadn chi ti\u1ebft v\u1ec1 n\u1ed9i dung, l\u1ecbch tr\u00ecnh v\u00e0 ph\u1ea1m vi d\u1ef1 ki\u1ebfn c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n.\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\/34400"}],"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=34400"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34400\/revisions"}],"predecessor-version":[{"id":68003,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34400\/revisions\/68003"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}