{"id":34437,"date":"2023-12-08T04:02:53","date_gmt":"2023-12-08T04:02:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chuan-muc-kiem-toan-audit-standards-la-gi-chuan-muc-gaas.html"},"modified":"2023-12-23T20:57:09","modified_gmt":"2023-12-23T13:57:09","slug":"chuan-muc-kiem-toan-audit-standards-la-gi-chuan-muc-gaas","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chuan-muc-kiem-toan-audit-standards-la-gi-chuan-muc-gaas.html","title":{"rendered":"Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n (Audit standards) l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c GAAS"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: cpacanada)<\/p>\n<\/div>\n<\/div>\n

Chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 audit standards.<\/b><\/p>\n

Chu\u00e2\u0309n m\u01b0\u0323c: <\/b>la\u0300 nh\u01b0\u0303ng nguye\u0302n t\u0103\u0301c hay tie\u0302u chu\u00e2\u0309n t\u00f4\u0301i thi\u00ea\u0309u \u0111\u00ea\u0309 ca\u0301c tha\u0300nh vie\u0302n tua\u0302n theo va\u0300 la\u0300m co\u031b s\u01a1\u0309 \u0111a\u0301nh gia\u0301 ch\u00e2\u0301t lu\u031b\u01a1\u0323ng co\u0302ng vi\u1eb9\u0302c.<\/p>\n

Chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n:<\/b> la\u0300 nh\u01b0\u0303ng qui pha\u0323m pha\u0301p l\u00ed, la\u0300 thu\u031b\u01a1\u0301c \u0111o chung v\u00ea\u0300 ch\u00e2\u0301t lu\u031b\u01a1\u0323ng co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n va\u0300 co\u031b s\u01a1\u0309 \u0111i\u00ea\u0300u ti\u00ea\u0301t ha\u0300nh vi cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n va\u0300 ca\u0301c be\u0302n lie\u0302n quan theo hu\u031b\u01a1\u0301ng \u0111a\u0323o va\u0300 mu\u0323c tie\u0302u xa\u0301c \u0111i\u0323nh.<\/p>\n

H\u00ecnh th\u1ee9c bi\u1ec3u hi\u1ec7n<\/font><\/h3>\n

Chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n co\u0301 nhi\u00ea\u0300u hi\u0300nh th\u01b0\u0301c bi\u00ea\u0309u hi\u1eb9\u0302n kha\u0301c nhau, bi\u00ea\u0309u hi\u1eb9\u0302n chu\u0309 y\u00ea\u0301u \u1edf 2 hi\u0300nh th\u01b0\u0301c co\u031b ba\u0309n:<\/p>\n

Lu\u1ea1\u0302t ki\u00ea\u0309m toa\u0301n: <\/b>la\u0300 nh\u01b0\u0303ng ch\u00ea\u0301 \u0111i\u0323nh cu\u0323 th\u00ea\u0309 do Qu\u00f4\u0301c h\u1ecd\u0302i ban ha\u0300nh, va\u0300 chi\u0301nh phu\u0309 se\u0303 ban ha\u0300nh ca\u0301c va\u0306n ba\u0309n hu\u031b\u01a1\u0301ng d\u00e2\u0303n cu\u0323 th\u00ea\u0309.<\/p>\n

H\u1eb9\u0302 th\u00f4\u0301ng chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309:<\/b> bao g\u00f4\u0300m nh\u01b0\u0303ng nguye\u0302n t\u0103\u0301c co\u031b ba\u0309n v\u00ea\u0300 nghi\u1eb9\u0302p vu\u0323 va\u0300 v\u00ea\u0300 vi\u1eb9\u0302c x\u01b0\u0309 l\u00ed ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 pha\u0301t sinh trong qua\u0301 tri\u0300nh ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Ngoa\u0300i ra, chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309 la\u0300 nh\u01b0\u0303ng hu\u031b\u01a1\u0301ng d\u00e2\u0303n, nh\u01b0\u0303ng gia\u0309i thi\u0301ch v\u00ea\u0300 nh\u01b0\u0303ng nguye\u0302n t\u0103\u0301c co\u031b ba\u0309n \u0111\u00ea\u0309 ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 a\u0301p du\u0323ng trong th\u01b0\u0323c t\u00ea\u0301, \u0111\u00ea\u0309 \u0111o lu\u031b\u01a1\u0300ng va\u0300 \u0111a\u0301nh gia\u0301 ch\u00e2\u0301t lu\u031b\u01a1\u0323ng co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n.<\/p>\n

Nh\u01b0\u0303ng chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c ch\u00e2\u0301p nh\u1ea1\u0302n ph\u00f4\u0309 bi\u00ea\u0301n (Generally accepted auditing standards \u2013 GAAS)<\/font><\/h3>\n

Chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n chung \u0111u\u031b\u01a1\u0323c th\u01b0\u0300a nh\u1ea1\u0302n r\u1ecd\u0302ng ra\u0303i g\u00f4\u0300m mu\u031b\u01a1\u0300i chu\u00e2\u0309n m\u01b0\u0323c. Mu\u031b\u01a1\u0300i chu\u00e2\u0309n na\u0300y \u0111u\u031b\u01a1\u0323c chia tha\u0300nh 3 nho\u0301m: nho\u0301m chu\u00e2\u0309n m\u01b0\u0323c chung, nho\u0301m chu\u00e2\u0309n m\u01b0\u0323c th\u01b0\u0323c ha\u0300nh va\u0300 nho\u0301m chu\u00e2\u0309n m\u01b0\u0323c ba\u0301o ca\u0301o.<\/p>\n

– Nho\u0301m chu\u00e2\u0309n m\u01b0\u0323c chung<\/b><\/p>\n

Nho\u0301m na\u0300y g\u00f4\u0300m 3 chu\u00e2\u0309n m\u01b0\u0323c va\u0300 \u0111u\u031b\u01a1\u0323c a\u0301p du\u0323ng trong t\u00e2\u0301t ca\u0309 ca\u0301c giai \u0111oa\u0323n cu\u0309a m\u1ecd\u0302t cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n. Chu\u0301ng bao g\u00f4\u0300m ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c \u0111a\u0300o ta\u0323o nghi\u1eb9\u0302p vu\u0323 va\u0300 s\u01b0\u0323 tha\u0300nh tha\u0323o chuye\u0302n mo\u0302n, ti\u0301nh \u0111\u1ecd\u0302c l\u1ea1\u0302p, cu\u0303ng nhu\u031b s\u01b0\u0323 th\u1ea1\u0302n tro\u0323ng ngh\u00ea\u0300 nghi\u1eb9\u0302p thi\u0301ch \u0111a\u0301ng. Cu\u0323 th\u00ea\u0309:<\/p>\n

+ Vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n pha\u0309i do m\u1ecd\u0302t ngu\u031b\u01a1\u0300i hay m\u1ecd\u0302t nho\u0301m \u0111u\u031b\u01a1\u0323c \u0111a\u0300o ta\u0323o nghi\u1eb9\u0302p vu\u0323 tu\u031bo\u031bng x\u01b0\u0301ng va\u0300 tha\u0300nh tha\u0323o chuye\u0302n mo\u0302n nhu\u031b m\u1ecd\u0302t ki\u00ea\u0309m toa\u0301n vie\u0302n th\u01b0\u0323c hi\u1eb9\u0302n.<\/p>\n

+ Trong t\u00e2\u0301t ca\u0309 ca\u0301c v\u00e2\u0301n \u0111\u00ea\u0300 lie\u0302n quan t\u01a1\u0301i cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i gi\u01b0\u0303 m\u1ecd\u0302t tha\u0301i \u0111\u1ecd\u0302 \u0111\u1ecd\u0302c l\u1ea1\u0302p.<\/p>\n

+ Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i duy tri\u0300 s\u01b0\u0323 th\u1ea1\u0302n tro\u0323ng ngh\u00ea\u0300 nghi\u1eb9\u0302p \u0111u\u0301ng m\u01b0\u0323c trong su\u00f4\u0301t cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n (l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch, th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n va\u0300 l\u1ea1\u0302p ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n).<\/p>\n

– Nho\u0301m chu\u00e2\u0309n m\u01b0\u0323c th\u01b0\u0323c ha\u0300nh<\/b><\/p>\n

Ba chu\u00e2\u0309n m\u01b0\u0323c th\u01b0\u0323c ha\u0300nh na\u0300y ye\u0302u c\u00e2\u0300u ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i tua\u0302n thu\u0309 khi th\u01b0\u0323c hi\u1eb9\u0302n co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n th\u01b0\u0323c t\u00ea\u0301. Nh\u01b0\u0303ng chu\u00e2\u0309n m\u01b0\u0323c na\u0300y \u0111\u00ea\u0300 c\u1ea1\u0302p t\u01a1\u0301i vi\u1eb9\u0302c l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch va\u0300 gia\u0301m sa\u0301t co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n, \u0111a\u0301nh gia\u0301 h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 va\u0300 thu th\u1ea1\u0302p \u0111\u00e2\u0300y \u0111u\u0309 ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng co\u0301 hi\u1eb9\u0302u l\u01b0\u0323c. Cu\u0323 th\u00ea\u0309:<\/p>\n

+ Pha\u0309i l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch chu \u0111a\u0301o cho co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n va\u0300 gia\u0301m sa\u0301t ch\u1ea1\u0306t che\u0303 nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i giu\u0301p vi\u1eb9\u0302c n\u00ea\u0301u co\u0301.<\/p>\n

+ Pha\u0309i hi\u00ea\u0309u bi\u00ea\u0301t \u0111\u00e2\u0300y \u0111u\u0309 v\u00ea\u0300 h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m toa\u0301n n\u1ecd\u0302i b\u1ecd\u0302 \u0111\u00ea\u0309 l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n va\u0300 xa\u0301c \u0111i\u0323nh n\u1ecd\u0302i dung, th\u01a1\u0300i gian va\u0300 qui mo\u0302 cu\u0309a ca\u0301c th\u01b0\u0309 nghi\u1eb9\u0302m se\u0303 th\u01b0\u0323c hi\u1eb9\u0302n.<\/p>\n

+ Pha\u0309i thu \u0111u\u031b\u01a1\u0323c \u0111\u00e2\u0300y \u0111u\u0309 b\u0103\u0300ng ch\u01b0\u0301ng co\u0301 hi\u1eb9\u0302u l\u01b0\u0323c tho\u0302ng qua vi\u1eb9\u0302c ki\u00ea\u0309m tra, quan sa\u0301t, th\u00e2\u0309m v\u00e2\u0301n va\u0300 xa\u0301c nh\u1ea1\u0302n \u0111\u00ea\u0309 co\u0301 \u0111u\u031b\u01a1\u0323c nh\u01b0\u0303ng co\u031b s\u01a1\u0309 h\u01a1\u0323p l\u00ed cho y\u0301 ki\u00ea\u0301n v\u00ea\u0300 ba\u0301o ca\u0301o ta\u0300i chi\u0301nh \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n.<\/p>\n

– Ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c ba\u0301o ca\u0301o:<\/b> B\u00f4\u0301n chu\u00e2\u0309n m\u01b0\u0323c ba\u0301o ca\u0301o cung c\u00e2\u0301p cho ki\u00ea\u0309m toa\u0301n vie\u0302n nh\u01b0\u0303ng chi\u0309 d\u00e2\u0303n \u0111\u00ea\u0309 l\u1ea1\u0302p ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Nh\u01b0\u0303ng chu\u00e2\u0309n m\u01b0\u0323c na\u0300y nh\u00e2\u0301n ma\u0323nh v\u00ea\u0300 vi\u1eb9\u0302c ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n pha\u0309i \u0111u\u031ba ra \u0111u\u031b\u01a1\u0323c nh\u01b0\u0303ng v\u00e2\u0301n \u0111\u00ea\u0300 co\u0301 lie\u0302n quan t\u01a1\u0301i tua\u0302n thu\u0309 ca\u0301c nguye\u0302n t\u0103\u0301c k\u00ea\u0301 toa\u0301n \u0111u\u031b\u01a1\u0323c th\u01b0\u0300a nh\u1ea1\u0302n r\u1ecd\u0302ng ra\u0303i, ti\u0301nh nh\u00e2\u0301t qua\u0301n, s\u01b0\u0323 tri\u0300nh ba\u0300y khai ba\u0301o, va\u0300 vi\u1eb9\u0302c \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n tre\u0302n ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n. Cu\u0323 th\u00ea\u0309:<\/p>\n

+ Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n pha\u0309i xa\u0301c nh\u1ea1\u0302n ba\u0309ng khai ta\u0300i chi\u0301nh co\u0301 \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y phu\u0300 h\u01a1\u0323p v\u01a1\u0301i nh\u01b0\u0303ng nguye\u0302n t\u0103\u0301c k\u00ea\u0301 toa\u0301n \u0111u\u031b\u01a1\u0323c ch\u00e2\u0301p nh\u1ea1\u0302n r\u1ecd\u0302ng ra\u0303i hay kho\u0302ng.<\/p>\n

+ Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n pha\u0309i chi\u0309 ra ca\u0301c tru\u031b\u01a1\u0300ng h\u01a1\u0323p kho\u0302ng nh\u00e2\u0301t qua\u0301n v\u00ea\u0300 nguye\u0302n t\u0103\u0301c gi\u01b0\u0303a k\u00ec na\u0300y v\u01a1\u0301i ca\u0301c k\u00ec tru\u031b\u01a1\u0301c.<\/p>\n

+ Pha\u0309i xem xe\u0301t ca\u0301c khai ba\u0301o tre\u0302n ba\u0309ng khai ta\u0300i chi\u0301nh co\u0301 \u0111\u00e2\u0300y \u0111u\u0309 m\u1ecd\u0302t ca\u0301ch h\u01a1\u0323p l\u00ed kho\u0302ng tra nh\u01b0\u0303ng tru\u031b\u01a1\u0300ng h\u01a1\u0323p kha\u0301c \u0111u\u031b\u01a1\u0323c chi\u0309 ra trong ba\u0301o ca\u0301o.<\/p>\n

+ Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n pha\u0309i \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n v\u00ea\u0300 toa\u0300n b\u1ecd\u0302 ba\u0309ng khai ta\u0300i chi\u0301nh ho\u1ea1\u0306c kh\u0103\u0309ng \u0111i\u0323nh kho\u0302ng th\u00ea\u0309 \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n \u0111u\u031b\u01a1\u0323c ki\u00ea\u0301n theo vi\u1eb9\u0302c ne\u0302u ra l\u00ed do. Trong mo\u0323i tru\u031b\u01a1\u0300ng h\u01a1\u0323p k\u00ed te\u0302n va\u0300o ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n, ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i ne\u0302u ra trong ba\u0301o ca\u0301o \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n va\u0300 m\u01b0\u0301c \u0111\u1ecd\u0302 tra\u0301ch nhi\u1eb9\u0302m cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: T\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit standards) l\u00e0 nh\u1eefng qui ph\u1ea1m ph\u00e1p l\u00ed, l\u00e0 th\u01b0\u1edbc \u0111o chung v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n v\u00e0 c\u01a1 s\u1edf \u0111i\u1ec1u ti\u1ebft h\u00e0nh vi c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00e1c b\u00ean li\u00ean quan theo h\u01b0\u1edbng \u0111\u1ea1o v\u00e0 m\u1ee5c ti\u00eau x\u00e1c \u0111\u1ecbnh.\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\/34437"}],"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=34437"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34437\/revisions"}],"predecessor-version":[{"id":68025,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34437\/revisions\/68025"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}