{"id":34440,"date":"2023-12-08T04:03:02","date_gmt":"2023-12-08T04:03:02","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ket-luan-kiem-toan-audit-conclusions-la-gi-cac-loai-ket-luan.html"},"modified":"2023-12-23T20:57:09","modified_gmt":"2023-12-23T13:57:09","slug":"ket-luan-kiem-toan-audit-conclusions-la-gi-cac-loai-ket-luan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ket-luan-kiem-toan-audit-conclusions-la-gi-cac-loai-ket-luan.html","title":{"rendered":"K\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n (Audit conclusions) l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i k\u1ebft lu\u1eadn"},"content":{"rendered":"
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<\/div>\n
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: cpacanada)<\/p>\n<\/div>\n<\/div>\n

K\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n<\/font><\/h2>\n

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

K\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 audit conclusions.<\/b><\/p>\n

K\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 s\u01b0\u0323 kha\u0301i qua\u0301t k\u00ea\u0301t qua\u0309 th\u01b0\u0323c hi\u1eb9\u0302n ca\u0301c ch\u01b0\u0301c na\u0306ng ki\u00ea\u0309m toa\u0301n trong t\u01b0\u0300ng cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309. Vi\u0300 v\u1ea1\u0302y \u0111\u00ea\u0309 k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n pha\u0309i ba\u0309o \u0111a\u0309m ye\u0302u c\u00e2\u0300u ca\u0309 v\u00ea\u0300 n\u1ecd\u0302i dung cu\u0303ng nhu\u031b ti\u0301nh pha\u0301p l\u00ed.<\/p>\n

Y\u1ebfu t\u1ed1 c\u1ea7n \u0111\u1ea3m b\u1ea3o<\/font><\/h3>\n

V\u00ea\u0300 n\u1ecd\u0302i dung<\/b><\/p>\n

K\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n pha\u0309i phu\u0300 h\u01a1\u0323p va\u0300 \u0111\u00e2\u0300y \u0111u\u0309<\/p>\n

– S\u01b0\u0323 phu\u0300 h\u01a1\u0323p cu\u0309a k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 s\u01b0\u0323 nh\u00e2\u0301t qua\u0301n gi\u01b0\u0303a k\u00ea\u0301t lu\u1ea1\u0302n ne\u0302u ra v\u01a1\u0301i mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n (\u0111a\u0303 ne\u0302u trong k\u00ea\u0301 hoa\u0323ch ho\u1ea1\u0306c h\u01a1\u0323p \u0111\u00f4\u0300ng hay l\u1eb9\u0302nh ki\u00ea\u0309m toa\u0301n).<\/p>\n

– S\u01b0\u0323 \u0111\u00e2\u0300y \u0111u\u0309 cu\u0309a k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n<\/b> t\u01b0\u0301c la\u0300 k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n pha\u0309i bao ha\u0300m toa\u0300n b\u1ecd\u0302 ye\u0302u c\u00e2\u0300u, pha\u0323m vi ki\u00ea\u0309m toa\u0301n \u0111a\u0303 xa\u0301c \u0111i\u0323nh va\u0300 \u0111u\u031b\u01a1\u0323c \u0111i\u00ea\u0300u chi\u0309nh (n\u00ea\u0301u co\u0301).<\/p>\n

Mo\u0323i khi\u0301a ca\u0323nh kha\u0301c nhau v\u00ea\u0300 n\u1ecd\u0302i dung \u0111a\u0303 xa\u0301c \u0111i\u0323nh trong ye\u0302u c\u00e2\u0300u va\u0300 mo\u0323i b\u1ecd\u0302 ph\u1ea1\u0302n thu\u1ecd\u0302c pha\u0323m vi ki\u00ea\u0309m toa\u0301n \u0111a\u0303 ne\u0302u trong k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n ho\u1ea1\u0306c \u0111u\u031b\u01a1\u0323c \u0111i\u00ea\u0300u chi\u0309nh (n\u00ea\u0301u co\u0301) \u0111\u00ea\u0300u pha\u0309i \u0111u\u031b\u01a1\u0323c bao ha\u0300m trong k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n.<\/p>\n

Ti\u0301nh pha\u0301p l\u00ed\u00a0<\/b><\/p>\n

T\u00ednh ph\u00e1p l\u00ed cu\u0309a k\u00ea\u0301t lu\u1ea1\u0302n tru\u031b\u01a1\u0301c h\u00ea\u0301t \u0111o\u0300i ho\u0309i nh\u01b0\u0303ng b\u0103\u0300ng ch\u01b0\u0301ng tu\u031bo\u031bng x\u01b0\u0301ng theo ye\u0302u c\u00e2\u0300u cu\u0309a ca\u0301c qui ch\u00ea\u0301, chu\u00e2\u0309n m\u01b0\u0323c va\u0300 lu\u1ea1\u0302t pha\u0301p.<\/p>\n

\u0110\u00f4\u0300ng th\u01a1\u0300i, ti\u0301nh pha\u0301p l\u00ed na\u0300y cu\u0303ng \u0111o\u0300i ho\u0309i ca\u0301c k\u00ea\u0301t lu\u1ea1\u0302n pha\u0309i chu\u00e2\u0309n xa\u0301c trong t\u01b0\u0300 ng\u01b0\u0303 va\u0300 va\u0306n pha\u0323m. Ch\u0103\u0309ng ha\u0323n, k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n kho\u0302ng \u0111u\u031b\u01a1\u0323c du\u0300ng ca\u0301c cu\u0323m t\u01b0\u0300 “no\u0301i chung la\u0300…” “tu\u031bo\u031bng \u0111\u00f4\u0301i la\u0300…”.<\/p>\n

C\u00e1c lo\u1ea1i k\u1ebft lu\u1eadn<\/font><\/h3>\n

Hi\u1eb9\u0302n nay trong ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh, k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c chia tha\u0300nh 2 nho\u0301m: y\u0301 ki\u00ea\u0301n ch\u00e2\u0301p nh\u1ea1\u0302n toa\u0300n ph\u00e2\u0300n va\u0300 y\u0301 ki\u00ea\u0301n kho\u0302ng pha\u0309i la\u0300 y\u0301 ki\u00ea\u0301n ch\u00e2\u0301p nh\u1ea1\u0302n toa\u0300n ph\u00e2\u0300n (g\u00f4\u0300m y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n ngoa\u0323i tr\u01b0\u0300, y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n tra\u0301i ngu\u031b\u01a1\u0323c, va\u0300 y\u0301 ki\u00ea\u0301n t\u01b0\u0300 ch\u00f4\u0301i).<\/p>\n

– Y\u0301 ki\u00ea\u0301n ch\u00e2\u0301p nh\u1ea1\u0302n toa\u0300n ph\u00e2\u0300n:<\/b> La\u0300 y\u0301 ki\u00ea\u0301n \u0111u\u031b\u01a1\u0323c \u0111u\u031ba ra khi ki\u00ea\u0309m toa\u0301n vie\u0302n k\u00ea\u0301t lu\u1ea1\u0302n r\u0103\u0300ng ba\u0301o ca\u0301o ta\u0300i chi\u0301nh \u0111a\u0303 \u0111u\u031b\u01a1\u0323c l\u1ea1\u0302p, tre\u0302n ca\u0301c khi\u0301a ca\u0323nh tro\u0323ng y\u00ea\u0301u, phu\u0300 h\u01a1\u0323p v\u01a1\u0301i khuo\u0302n kh\u00f4\u0309 v\u00ea\u0300 l\u1ea1\u0302p va\u0300 tri\u0300nh ba\u0300y ba\u0301o ca\u0301o ta\u0300i chi\u0301nh \u0111u\u031b\u01a1\u0323c a\u0301p du\u0323ng.<\/p>\n

– \u00dd ki\u1ebfn kh\u00f4ng ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n<\/b><\/p>\n

+ Y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n ngoa\u0323i tr\u01b0\u0300<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i tri\u0300nh ba\u0300y “y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n ngoa\u0323i tr\u01b0\u0300” khi:<\/p>\n

D\u01b0\u0323a tre\u0302n ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n \u0111\u00e2\u0300y \u0111u\u0309, thi\u0301ch h\u01a1\u0323p \u0111a\u0303 thu th\u1ea1\u0302p \u0111u\u031b\u01a1\u0323c, ki\u00ea\u0309m toa\u0301n vie\u0302n k\u00ea\u0301t lu\u1ea1\u0302n la\u0300 ca\u0301c sai so\u0301t, xe\u0301t rie\u0302ng le\u0309 hay t\u00f4\u0309ng h\u01a1\u0323p la\u0323i, co\u0301 a\u0309nh hu\u031b\u01a1\u0309ng tro\u0323ng y\u00ea\u0301u nhu\u031bng kho\u0302ng lan to\u0309a \u0111\u00f4\u0301i v\u01a1\u0301i ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

Ho\u1eb7c<\/p>\n

Ki\u00ea\u0309m toa\u0301n vie\u0302n kho\u0302ng th\u00ea\u0309 thu th\u1ea1\u0302p \u0111u\u031b\u01a1\u0323c \u0111\u00e2\u0300y \u0111u\u0309 b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n thi\u0301ch h\u01a1\u0323p \u0111\u00ea\u0309 la\u0300m co\u031b s\u01a1\u0309 \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n, nhu\u031bng ki\u00ea\u0309m toa\u0301n vie\u0302n k\u00ea\u0301t lu\u1ea1\u0302n r\u0103\u0300ng nh\u01b0\u0303ng a\u0309nh hu\u031b\u01a1\u0309ng co\u0301 th\u00ea\u0309 co\u0301 cu\u0309a ca\u0301c sai so\u0301t chu\u031ba \u0111u\u031b\u01a1\u0323c pha\u0301t hi\u1eb9\u0302n (n\u00ea\u0301u co\u0301) co\u0301 th\u00ea\u0309 la\u0300 tro\u0323ng y\u00ea\u0301u nhu\u031bng kho\u0302ng lan to\u0309a \u0111\u00f4\u0301i v\u01a1\u0301i ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

+ Y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n tra\u0301i ngu\u031b\u01a1\u0323c<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i tri\u0300nh ba\u0300y “y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n tra\u0301i ngu\u031b\u01a1\u0323c” khi d\u01b0\u0323a tre\u0302n ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n \u0111\u00e2\u0300y \u0111u\u0309, thi\u0301ch h\u01a1\u0323p \u0111a\u0303 thu th\u1ea1\u0302p \u0111u\u031b\u01a1\u0323c, ki\u00ea\u0309m toa\u0301n vie\u0302n k\u00ea\u0301t lu\u1ea1\u0302n la\u0300 ca\u0301c sai so\u0301t, xe\u0301t rie\u0302ng le\u0309 hay t\u00f4\u0309ng h\u01a1\u0323p la\u0323i, co\u0301 a\u0309nh hu\u031b\u01a1\u0309ng tro\u0323ng y\u00ea\u0301u va\u0300 lan to\u0309a \u0111\u00f4\u0301i v\u01a1\u0301i ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

+ T\u01b0\u0300 ch\u00f4\u0301i \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i t\u01b0\u0300 ch\u00f4\u0301i \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n khi ki\u00ea\u0309m toa\u0301n vie\u0302n kho\u0302ng th\u00ea\u0309 thu th\u1ea1\u0302p \u0111u\u031b\u01a1\u0323c \u0111\u00e2\u0300y \u0111u\u0309 b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n thi\u0301ch h\u01a1\u0323p \u0111\u00ea\u0309 la\u0300m co\u031b s\u01a1\u0309 \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n ki\u00ea\u0309m toa\u0301n va\u0300 ki\u00ea\u0309m toa\u0301n vie\u0302n k\u00ea\u0301t lu\u1ea1\u0302n r\u0103\u0300ng nh\u01b0\u0303ng a\u0309nh hu\u031b\u01a1\u0309ng co\u0301 th\u00ea\u0309 co\u0301 cu\u0309a ca\u0301c sai so\u0301t chu\u031ba \u0111u\u031b\u01a1\u0323c pha\u0301t hi\u1eb9\u0302n (n\u00ea\u0301u co\u0301) co\u0301 th\u00ea\u0309 la\u0300 tro\u0323ng y\u00ea\u0301u va\u0300 lan to\u0309a \u0111\u00f4\u0301i v\u01a1\u0301i ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

H\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n k\u1ebft lu\u1eadn<\/font><\/h3>\n

Ba\u0301o ca\u0301o ho\u1ea1\u0306c bie\u0302n ba\u0309n ki\u00ea\u0309m toa\u0301n la\u0300 hi\u0300nh th\u01b0\u0301c bi\u00ea\u0309u hi\u1eb9\u0302n ca\u0301c ch\u01b0\u0301c na\u0306ng ki\u00ea\u0309m toa\u0301n va\u0300 th\u00ea\u0309 hi\u1eb9\u0302n k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n.<\/p>\n

Bie\u0302n ba\u0309n ki\u00ea\u0309m toa\u0301n<\/b> thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng trong ki\u00ea\u0309m toa\u0301n n\u1ecd\u0302i b\u1ecd\u0302 ho\u1ea1\u0306c trong t\u01b0\u0300ng ph\u00e2\u0300n ki\u00ea\u0309m toa\u0301n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh (bie\u0302n ba\u0309n ki\u00ea\u0309m tra ta\u0300i sa\u0309n, bie\u0302n ba\u0309n xa\u0301c minh ta\u0300i li\u1eb9\u0302u hay s\u01b0\u0323 vi\u1eb9\u0302c…).<\/p>\n

Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 hi\u0300nh th\u01b0\u0301c bi\u00ea\u0309u hi\u1eb9\u0302n ch\u01b0\u0301c na\u0306ng xa\u0301c minh va\u0300 ba\u0300y to\u0309 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 phu\u0323c vu\u0323 ye\u0302u c\u00e2\u0300u cu\u0309a nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i quan ta\u0302m cu\u0323 th\u00ea\u0309.<\/p>\n

Ke\u0300m theo ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n co\u0301 th\u00ea\u0309 co\u0301 “Thu\u031b qua\u0309n l\u00ed<\/b>” g\u01b0\u0309i cho ngu\u031b\u01a1\u0300i qua\u0309n l\u00ed \u0111\u00ea\u0309 ne\u0302u le\u0302n nh\u01b0\u0303ng ki\u00ea\u0301n nghi\u0323 cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n trong co\u0302ng ta\u0301c qua\u0309n l\u00ed.<\/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 K\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit conclusions) l\u00e0 s\u1ef1 kh\u00e1i qu\u00e1t k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng ki\u1ec3m to\u00e1n trong t\u1eebng cu\u1ed9c ki\u1ec3m to\u00e1n c\u1ee5 th\u1ec3.\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\/34440"}],"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=34440"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34440\/revisions"}],"predecessor-version":[{"id":68027,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34440\/revisions\/68027"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}