{"id":34408,"date":"2023-12-08T04:01:36","date_gmt":"2023-12-08T04:01:36","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-vien-auditor-la-gi-tieu-chuan-va-trach-nhiem-doi-voi-kiem-toan-vien.html"},"modified":"2023-12-23T20:56:57","modified_gmt":"2023-12-23T13:56:57","slug":"kiem-toan-vien-auditor-la-gi-tieu-chuan-va-trach-nhiem-doi-voi-kiem-toan-vien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-vien-auditor-la-gi-tieu-chuan-va-trach-nhiem-doi-voi-kiem-toan-vien.html","title":{"rendered":"Ki\u1ec3m to\u00e1n vi\u00ean (Auditor) l\u00e0 g\u00ec? Ti\u00eau chu\u1ea9n v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: djb.com<\/i><\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n vi\u00ean\u00a0(auditor)<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n vi\u00ean<\/b> trong ti\u1ebfng Anh l\u00e0 Auditor<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean<\/b> l\u00e0\u00a0k\u1ebf to\u00e1n vi\u00ean c\u00f3 b\u1eb1ng c\u1ea5p \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh \u0111\u1ec3 ki\u1ec3m tra\u00a0t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 m\u1ed9t c\u00f4ng ty \u0111\u01b0a ra. (Theo:\u00a0T\u1eeb \u0111i\u1ec3n Kinh t\u1ebf h\u1ecdc, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n

Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n vi\u00ean<\/font><\/h3>\n

Ti\u00eau chu\u1ea9n ki\u1ec3m to\u00e1n vi\u00ean\u00a0theo \u0110i\u1ec1u 14 Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12:<\/p>\n

– C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m, li\u00eam khi\u1ebft, trung th\u1ef1c, kh\u00e1ch quan.<\/p>\n

– C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ho\u1eb7c chuy\u00ean ng\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

– C\u00f3 Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean<\/font><\/h3>\n

1. K\u0129 n\u0103ng v\u00e0 kh\u1ea3 n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/b><\/p>\n

– Vi\u1ec7c th\u1ef1c h\u00e0nh ki\u1ec3m to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh m\u1ed9t c\u00e1ch th\u1eadn tr\u1ecdng theo y\u00eau c\u1ea7u ngh\u1ec1 nghi\u1ec7p v\u00e0 ph\u1ea3i do nh\u1eefng chuy\u00ean gia \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o t\u01b0\u01a1ng x\u1ee9ng c\u00f3 kinh nghi\u1ec7m v\u00e0 c\u00f3 tr\u00ecnh \u0111\u1ed9 v\u1ec1 ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n.<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 n\u0103ng l\u1ef1c v\u00e0 k\u0129 n\u0103ng \u0111\u1eb7c bi\u1ec7t c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 v\u1ec1 l\u00ed thuy\u1ebft v\u00e0 th\u1ef1c t\u1ebf \u0111\u00e3 c\u00f3 th\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c.<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i duy tr\u00ec tr\u00ecnh \u0111\u1ed9 nghi\u1ec7p v\u1ee5 c\u1ee7a m\u00ecnh trong su\u1ed1t qu\u00e1 tr\u00ecnh h\u00e0nh ngh\u1ec1. Ki\u1ec3m to\u00e1n vi\u00ean ch\u1ec9 l\u00e0m nh\u1eefng ph\u1ea7n vi\u1ec7c m\u00e0 b\u1ea3n th\u00e2n ho\u1eb7c c\u00f4ng ty c\u1ee7a m\u00ecnh \u0111\u1ee7 tr\u00ecnh \u0111\u1ed9 nghi\u1ec7p v\u1ee5 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c \u0111\u00f3.<\/p>\n

2. \u0110\u1ea1o \u0111\u1ee9c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/b><\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i l\u00e0 ng\u01b0\u1eddi th\u1eb3ng th\u1eafn, trung th\u1ef1c v\u00e0 c\u00f3 l\u01b0\u01a1ng t\u00e2m ngh\u1ec1 nghi\u1ec7p, ph\u1ea3i l\u00e0 ng\u01b0\u1eddi trong s\u00e1ng c\u00f4ng minh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec3 cho s\u1ef1 \u0111\u1ecbnh ki\u1ebfn thi\u00ean l\u1ec7ch l\u1ea5n \u00e1t t\u00ednh kh\u00e1ch quan.<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 th\u00e1i \u0111\u1ed9 v\u00f4 t\u01b0, kh\u00f4ng b\u1ecb c\u00e1c l\u1ee3i \u00edch v\u1eadt ch\u1ea5t chi ph\u1ed1i v\u00e0 \u0111i\u1ec1u \u0111\u00f3 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh kh\u00e1ch quan ch\u00ednh tr\u1ef1c.<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh m\u00ecnh cho ph\u00f9 h\u1ee3p v\u1edbi uy t\u00edn c\u1ee7a ng\u00e0nh ngh\u1ec1, uy t\u00edn c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 c\u1ee7a h\u00e3ng ph\u1ea3i t\u1ef1 ki\u1ec1m ch\u1ebf nh\u1eefng \u0111\u1ee9c t\u00ednh c\u00f3 th\u1ec3 ph\u00e1 ho\u1ea1i uy t\u00edn ngh\u1ec1 nghi\u1ec7p.<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 \u0111\u1ee9c t\u00ednh c\u1ea9n th\u1eadn trong vi\u1ec7c ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n

3. T\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/b><\/p>\n

– Khi h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean th\u1ec3 hi\u1ec7n t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a m\u00ecnh, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 cho c\u00e1c \u1ea3nh h\u01b0\u1edfng ch\u1ee7 quan ho\u1eb7c kh\u00e1ch quan ho\u1eb7c s\u1ef1 chi ph\u1ed1i c\u1ee7a v\u1eadt ch\u1ea5t l\u00e0m m\u1ea5t \u0111i t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng ki\u1ec3m to\u00e1n.<\/p>\n

V\u00ed d\u1ee5: Nh\u00e2n vi\u00ean c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c th\u00ec kh\u00f4ng th\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp cho t\u1ed5 ch\u1ee9c \u0111\u00f3 \u0111\u01b0\u1ee3c.<\/p>\n

4. T\u00f4n tr\u1ecdng b\u00ed m\u1eadt<\/font><\/b><\/span><\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i t\u00f4n tr\u1ecdng c\u00e1c b\u00ed m\u1eadt c\u1ee7a nh\u1eefng th\u00f4ng tin \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ed9 b\u1ea5t c\u1ee9 m\u1ed9t th\u00f4ng tin ki\u1ec3m to\u00e1n n\u00e0o cho ng\u01b0\u1eddi th\u1ee9 ba khi kh\u00f4ng c\u00f3 s\u1ef1 u\u1ef7 quy\u1ec1n \u0111\u1eb7c bi\u1ec7t ho\u1eb7c tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed, tr\u00e1ch nhi\u1ec7m nghi \u1ec7p v\u1ee5 y\u00eau c\u1ea7u c\u00f4ng b\u1ed1.<\/p>\n

5. T\u00f4n tr\u1ecdng ph\u00e1p lu\u1eadt<\/b><\/span><\/p>\n

Trong khi ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p ki\u1ec3m to\u00e1n ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i lu\u00f4n lu\u00f4n coi tr\u1ecdng v\u00e0 ch\u1ea5p h\u00e0nh \u0111\u00fang c\u00e1c ch\u1ebf \u0111\u1ed9 th\u1ec3 l\u1ec7, nguy\u00ean t\u1eafc v\u00e0 lu\u1eadt ph\u00e1p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 nh\u1eefng nguy\u00ean t\u1eafc chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf.<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p c\u1ee7a m\u00ecnh v\u00e0 nh\u1eefng nh\u1eadn x\u00e9t \u0111\u00e1nh gi\u00e1 c\u1ee7a m\u00ecnh trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean<\/font><\/h3>\n

– Gi\u00fap \u0111\u01a1n v\u1ecb ph\u00e1t hi\u1ec7n, x\u1eed l\u00ed v\u00e0 ng\u0103n ng\u1eeba gian l\u1eadn v\u00e0 nh\u1ea7m l\u1eabn, nh\u01b0ng kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp<\/p>\n

\u00a0– Ph\u1ea3i th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi nh\u1eefng ph\u00e1t hi\u1ec7n c\u1ee7a m\u00ecnh cho Gi\u00e1m \u0111\u1ed1c (ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u) \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong th\u1eddi h\u1ea1n nhanh nh\u1ea5t<\/p>\n

– Khi nghi ng\u1edd gian l\u1eadn c\u00f3 li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi l\u00e3nh \u0111\u1ea1o cao nh\u1ea5t trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n th\u00ec th\u00f4ng th\u01b0\u1eddng ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a chuy\u00ean gia t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n ti\u1ebfn h\u00e0nh<\/p>\n

– Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n: \u0110\u01a1n v\u1ecb kh\u00e1ch th\u1ec3 kh\u00f4ng s\u1eeda ch\u1eefa ho\u1eb7c kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 trong BCTC th\u00ec ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n ho\u1eb7c \u00fd ki\u1ebfn d\u1ea1ng tr\u00e1i ng\u01b0\u1ee3c<\/p>\n

– Th\u00f4ng b\u00e1o cho c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 li\u00ean quan: Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00e1ch th\u1ec3 c\u00f3 gian l\u1eadn v\u00e0 sai s\u00f3t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

\u00a0– Ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n khi x\u00e9t th\u1ea5y \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u1eed l\u00ed \u0111\u1ed1i v\u1edbi gian l\u1eadn m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean cho l\u00e0 c\u1ea7n thi\u1ebft trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Ki\u1ec3m to\u00e1n c\u0103n b\u1ea3n, 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 vi\u00ean l\u00e0 (ti\u1ebfng Anh: Auditor) k\u1ebf to\u00e1n vi\u00ean c\u00f3 b\u1eb1ng c\u1ea5p \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh \u0111\u1ec3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 m\u1ed9t c\u00f4ng ty \u0111\u01b0a ra.\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\/34408"}],"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=34408"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34408\/revisions"}],"predecessor-version":[{"id":68006,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34408\/revisions\/68006"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}