{"id":34410,"date":"2023-12-08T04:01:40","date_gmt":"2023-12-08T04:01:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chung-tu-kiem-toan-audit-documentation-la-gi-phuong-phap-kiem-toan-chung-tu.html"},"modified":"2023-12-23T20:56:57","modified_gmt":"2023-12-23T13:56:57","slug":"chung-tu-kiem-toan-audit-documentation-la-gi-phuong-phap-kiem-toan-chung-tu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chung-tu-kiem-toan-audit-documentation-la-gi-phuong-phap-kiem-toan-chung-tu.html","title":{"rendered":"Ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n (Audit documentation) l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n ch\u1ee9ng t\u1eeb"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: detim.de<\/i><\/p>\n<\/div>\n<\/div>\n

Ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n (Audit documentation)<\/font><\/h2>\n

Ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit documentation<\/b>.<\/p>\n

Ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n<\/b> l\u00e0 to\u00e0n b\u1ed9 c\u00e1c gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u, th\u00f4ng tin m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t ch\u1ee9c n\u0103ng x\u00e1c minh v\u00e0 b\u00e0y t\u1ecf \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p k\u1ecbp th\u1eddi th\u00f4ng tin cho ng\u01b0\u1eddi quan t\u00e2m, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n t\u1eadn d\u1ee5ng m\u1ecdi ngu\u1ed3n th\u00f4ng tin \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ec3 \u0111\u01b0a ra nh\u1eadn x\u00e9t v\u00e0 \u0111\u00e1nh gi\u00e1 c\u1ee7a m\u00ecnh.<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

Ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c chia l\u00e0m 2 lo\u1ea1i:<\/p>\n

1, C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/b><\/p>\n

– Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/p>\n

– C\u00e1c b\u1ea3ng k\u00ea, b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/p>\n

– C\u00e1c s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft k\u1ebf to\u00e1n<\/p>\n

– C\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/p>\n

2, C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c<\/b><\/p>\n

– T\u00e0i li\u1ec7u h\u1ea1ch to\u00e1n ban \u0111\u1ea7u (s\u1ed1 theo d\u00f5i lao \u0111\u1ed9ng, thi\u1ebft b\u1ecb, h\u1ee3p \u0111\u1ed3ng…)<\/p>\n

– C\u00e1c bi\u00ean b\u1ea3n x\u1eed l\u00ed (x\u1eed l\u00ed t\u00e0i s\u1ea3n, v\u1ed1n, v\u1eadt t\u01b0… th\u1eeba thi\u1ebfu, x\u1eed l\u00ed vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u00e0<\/p>\n

vi ph\u1ea1m kh\u00e1c)<\/p>\n

– C\u00e1c \u0111\u01a1n t\u1eeb khi\u1ebfu t\u1ed1…<\/p>\n

Y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n<\/font><\/h3>\n

V\u1edbi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n v\u1eeba l\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh n\u1ed9i dung, m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n v\u1eeba l\u00e0 minh ch\u1ee9ng b\u1eb1ng v\u0103n b\u1ea3n c\u00e1c ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

\u0110\u1ec3 s\u1eed d\u1ee5ng v\u00e0o c\u00e1c kh\u00e2u c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n t\u1eeb vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn s\u1eed d\u1ee5ng l\u00e0m b\u1eb1ng ch\u1ee9ng v\u00e0 n\u00eau k\u1ebft lu\u1eadn… ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra th\u00f4ng qua h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 b\u1eb1ng h\u00ecnh th\u1ee9c ch\u1ecdn m\u1eabu, th\u1ea9m tra hay ph\u00e2n lo\u1ea1i, ph\u00e2n t\u00edch.<\/p>\n

Ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c y\u00eau c\u1ea7u sau:<\/p>\n

– T\u00ednh hi\u1ec7n th\u1ef1c c\u1ee7a c\u00e1c con s\u1ed1 (th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00f3a)<\/p>\n

– T\u00ednh hi\u1ec7n h\u1eefu: c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ghi ch\u00e9p tr\u00ean s\u1ed5 s\u00e1ch th\u1ef1c s\u1ef1 x\u1ea3y ra tr\u00ean th\u1ef1c t\u1ebf<\/p>\n

– T\u00ednh tr\u1ecdn v\u1eb9n, \u0111\u1ea7y \u0111\u1ee7: C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00e3 x\u1ea3y ra c\u1ea7n \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7<\/p>\n

– T\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c bi\u1ec3u m\u1eabu, c\u1ee7a tr\u00ecnh t\u1ef1 l\u1eadp v\u00e0 lu\u00e2n chuy\u1ec3n c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/p>\n

– T\u00ednh h\u1ee3p l\u00ed c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/p>\n

– T\u00ednh ph\u00e1p l\u00ed trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c lu\u1eadt ph\u00e1p, chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n ch\u1ee9ng t\u1eeb<\/font><\/h3>\n

Khi \u1ee9ng d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00e1c ki\u1ec3m to\u00e1n\u00a0 vi\u00ean c\u1ea7n thu th\u1eadp, x\u1eed l\u00ed c\u00e1c ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n. Ph\u00e2n h\u1ec7 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n ch\u1ee9ng t\u1eeb g\u1ed3m:<\/p>\n

– Ki\u1ec3m to\u00e1n c\u00e2n \u0111\u1ed1i:<\/b> Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean \u0111\u1eb7c \u0111i\u1ec3m c\u00e2n \u0111\u1ed1i v\u1ed1n c\u00f3 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1a tr\u00ean ki\u1ebfn th\u1ee9c kinh nghi\u1ec7m s\u1ebd ki\u1ec3m tra t\u00ednh c\u00e2n \u0111\u1ed1i, quan h\u1ec7 c\u00e2n \u0111\u1ed1i c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n

V\u00ed d\u1ee5:<\/p>\n

+ T\u00e0i s\u1ea3n = Ngu\u1ed3n v\u1ed1n<\/p>\n

+ S\u1ed1 d\u01b0 cu\u1ed1i k\u00ec = S\u1ed1 d\u01b0 \u0111\u1ea7u k\u00ec + S\u1ed1 ph\u00e1t sinh t\u0103ng \u2013 S\u1ed1 ph\u00e1t sinh gi\u1ea3m<\/p>\n

– \u0110\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp:<\/b> L\u00e0 so s\u00e1nh v\u1ec1 c\u00f9ng 1 ch\u1ec9 ti\u00eau tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n<\/p>\n

V\u00ed d\u1ee5:<\/p>\n

+ \u0110\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 tr\u1ecb ti\u1ec1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u00e1c li\u00ean c\u1ee7a c\u00f9ng 1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/p>\n

+ \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 chi ti\u1ebft khi c\u00f9ng ph\u1ea3n \u00e1nh 1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf<\/p>\n

– \u0110\u1ed1i chi\u1ebfu logic:<\/b> L\u00e0 vi\u1ec7c xem x\u00e9t m\u1ee9c bi\u1ebfn \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng v\u1ec1 tr\u1ecb s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau\u00a0 c\u00f3 quan h\u1ec7 kinh t\u1ebf tr\u1ef1c ti\u1ebfp song c\u00f3 th\u1ec3 c\u00f3 m\u1ee9c bi\u1ebfn \u0111\u1ed9ng kh\u00e1c nhau v\u00e0 c\u00f3 th\u1ec3 theo h\u01b0\u1edbng kh\u00e1c nhau.<\/p>\n

V\u00ed d\u1ee5:<\/p>\n

Khi th\u1ea5y kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1ea3m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng gi\u1ea3m ho\u1eb7c c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng t\u0103ng l\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng h\u1ee3p logic. C\u00f2n n\u1ebfu kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1ea3m m\u00e0 th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a gi\u1ea3m theo \u0111\u00e2y l\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng phi logic.<\/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 Ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit documentation) l\u00e0 to\u00e0n b\u1ed9 c\u00e1c gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u, th\u00f4ng tin m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n 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\/34410"}],"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=34410"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34410\/revisions"}],"predecessor-version":[{"id":68007,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34410\/revisions\/68007"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}