{"id":34441,"date":"2023-12-08T04:03:07","date_gmt":"2023-12-08T04:03:07","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thuc-hanh-kiem-toan-auditing-practice-la-gi-nguyen-tac-thuc-hien.html"},"modified":"2023-12-23T20:57:09","modified_gmt":"2023-12-23T13:57:09","slug":"thuc-hanh-kiem-toan-auditing-practice-la-gi-nguyen-tac-thuc-hien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thuc-hanh-kiem-toan-auditing-practice-la-gi-nguyen-tac-thuc-hien.html","title":{"rendered":"Th\u1ef1c h\u00e0nh ki\u1ec3m to\u00e1n (Auditing practice) l\u00e0 g\u00ec? Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: elearningindustry)<\/p>\n<\/div>\n<\/div>\n

Th\u01b0\u0323c ha\u0300nh ki\u00ea\u0309m toa\u0301n\u00a0<\/font><\/h2>\n

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

Th\u01b0\u0323c ha\u0300nh ki\u00ea\u0309m toa\u0301n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 auditing practice.<\/b><\/p>\n

Th\u01b0\u0323c ha\u0300nh ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 qua\u0301 tri\u0300nh th\u01b0\u0323c hi\u1eb9\u0302n \u0111\u00f4\u0300ng b\u1ecd\u0302 ca\u0301c co\u0302ng vi\u1eb9\u0302c \u0111a\u0303 \u00e2\u0301n \u0111i\u0323nh trong k\u00ea\u0301 hoa\u0323ch, chu\u031bo\u031bng tri\u0300nh ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Th\u01b0\u0323c ch\u00e2\u0301t cu\u0309a qua\u0301 tri\u0300nh na\u0300y la\u0300 Ki\u00ea\u0309m toa\u0301n vie\u0302n a\u0301p du\u0323ng ca\u0301c phu\u031bo\u031bng pha\u0301p ki\u00ea\u0309m toa\u0301n \u0111\u00ea\u0309 thu th\u1ea1\u0302p, \u0111a\u0301nh gia\u0301 ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n theo k\u00ea\u0301 hoa\u0323ch va\u0300 chu\u031bo\u031bng tri\u0300nh ki\u00ea\u0309m toa\u0301n \u0111a\u0303 thi\u00ea\u0301t k\u00ea\u0301.\u00a0<\/p>\n

Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n<\/font><\/h3>\n

\u0110\u00ea\u0309 \u0111a\u0309m ba\u0309o th\u01b0\u0323c hi\u1eb9\u0302n hi\u1eb9\u0302u qua\u0309 ca\u0301c mu\u0323c tie\u0302u \u0111a\u0303 \u0111\u00ea\u0300 ra, Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i tua\u0302n thu\u0309 ca\u0301c nguye\u0302n t\u0103\u0301c co\u031b ba\u0309n sau:<\/p>\n

– Th\u01b0\u0301 nh\u00e2\u0301t: <\/b>Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i tuy\u1eb9\u0302t \u0111\u00f4\u0301i tua\u0302n thu\u0309 chu\u031bo\u031bng tri\u0300nh ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c xa\u0302y d\u01b0\u0323ng. Trong mo\u0323i tru\u031b\u01a1\u0300ng h\u01a1\u0323p, ki\u00ea\u0309m toa\u0301n vie\u0302n kho\u0302ng \u0111u\u031b\u01a1\u0323c t\u01b0\u0323 y\u0301 thay \u0111\u00f4\u0309i chu\u031bo\u031bng tri\u0300nh.\u00a0<\/p>\n

Chu\u031bo\u031bng tri\u0300nh ki\u00ea\u0309m toa\u0301n la\u0300 sa\u0309n ph\u00e2\u0309m cu\u0309a giai \u0111oa\u0323n 1 cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n, no\u0301 \u0111a\u0303 \u0111u\u031b\u01a1\u0323c chu\u00e2\u0309n bi\u0323 k\u0129 lu\u031b\u01a1\u0303ng b\u01a1\u0309i ca\u0301c Ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 tri\u0300nh \u0111\u1ecd\u0302 tu\u031bo\u031bng x\u01b0\u0301ng d\u01b0\u0323a va\u0300o mu\u0323c tie\u0302u va\u0300 \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m cu\u0309a \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ki\u00ea\u0309m toa\u0301n.<\/p>\n

Vi\u0300 v\u1ea1\u0302y no\u0301 la\u0300 s\u01b0\u0323 chi\u0309 d\u00e2\u0303n r\u00e2\u0301t t\u00f4\u0301t cho nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i th\u01b0\u0323c hi\u1eb9\u0302n, \u0111\u00f4\u0300ng th\u01a1\u0300i la\u0300 co\u031b s\u01a1\u0309 \u0111a\u0309m ba\u0309o cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111a\u0323t \u0111u\u031b\u01a1\u0323c ye\u0302u c\u00e2\u0300u \u0111a\u0303 \u0111\u00ea\u0300 ra.<\/p>\n

– Th\u01b0\u0301 hai:<\/b> Trong qua\u0301 tri\u0300nh ki\u00ea\u0309m toa\u0301n, ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i thu\u031b\u01a1\u0300ng xuye\u0302n ghi che\u0301p nh\u01b0\u0303ng pha\u0301t gia\u0301c, nh\u01b0\u0303ng nh\u1ea1\u0302n \u0111i\u0323nh v\u00ea\u0300 ca\u0301c nghi\u1eb9\u0302p vu\u0323, ca\u0301c con s\u00f4\u0301 ca\u0301c s\u01b0\u0323 ki\u1eb9\u0302n… nh\u0103\u0300m ti\u0301ch luy\u0303 b\u0103\u0300ng ch\u01b0\u0301ng, nh\u1ea1\u0302n \u0111i\u0323nh cho nh\u01b0\u0303ng k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n va\u0300 loa\u0323i tr\u01b0\u0300 nh\u01b0\u0303ng \u00e2\u0301n tu\u031b\u01a1\u0323ng, nh\u1ea1\u0302n xe\u0301t ban \u0111\u00e2\u0300u kho\u0302ng chi\u0301nh xa\u0301c v\u00ea\u0300 nghi\u1eb9\u0302p vu\u0323, ca\u0301c s\u01b0\u0323 ki\u1eb9\u0302n thu\u1ecd\u0302c \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ki\u00ea\u0309m toa\u0301n.<\/p>\n

– Th\u01b0\u0301 ba:<\/b> \u0110i\u0323nh k\u00ec t\u00f4\u0309ng h\u01a1\u0323p k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n (tre\u0302n ca\u0301c ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p) \u0111\u00ea\u0309 nh\u1ea1\u0302n ro\u0303 m\u01b0\u0301c \u0111\u1ecd\u0302 th\u01b0\u0323c hi\u1eb9\u0302n so v\u01a1\u0301i kh\u00f4\u0301i lu\u031b\u01a1\u0323ng co\u0302ng vi\u1eb9\u0302c chung.<\/p>\n

Trong k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n t\u00f4\u0309ng th\u00ea\u0309, ngu\u031b\u01a1\u0300i phu\u0323 tra\u0301ch chung co\u0302ng ta\u0301c ki\u00ea\u0309m toa\u0301n se\u0303 ne\u0302u ro\u0303 th\u01a1\u0300i ha\u0323n ki\u00ea\u0309m toa\u0301n cho t\u01b0\u0300ng ph\u00e2\u0300n ha\u0300nh.\u00a0<\/p>\n

Vi\u0300 v\u1ea1\u0302y, \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o ti\u00ea\u0301n \u0111\u1ecd\u0302 chung cho cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n, ca\u0301c Ki\u00ea\u0309m toa\u0301n vie\u0302n c\u00e2\u0300n pha\u0309i t\u00f4\u0309ng h\u01a1\u0323p k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n \u0111i\u0323nh k\u00ec \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c di\u00ea\u0303n ra \u0111u\u0301ng theo k\u00ea\u0301 hoa\u0323ch.<\/p>\n

– Th\u01b0\u0301 tu\u031b:<\/b> Mo\u0323i \u0111i\u00ea\u0300u chi\u0309nh v\u00ea\u0300 n\u1ecd\u0302i du\u0323ng, pha\u0323m vi, tri\u0300nh t\u01b0\u0323 ki\u00ea\u0309m toa\u0301n… \u0111\u00ea\u0300u pha\u0309i co\u0301 y\u0301 ki\u00ea\u0301n th\u00f4\u0301ng nh\u00e2\u0301t cu\u0309a ngu\u031b\u01a1\u0300i phu\u0323 tra\u0301ch chung co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n (chu\u0309 th\u00ea\u0309) va\u0300 ngu\u031b\u01a1\u0300i k\u00ed thu\u031b m\u01a1\u0300i va\u0300 h\u01a1\u0323p \u0111\u00f4\u0300ng ki\u00ea\u0309m toa\u0301n (kha\u0301ch ha\u0300ng) \u2013 n\u00ea\u0301u co\u0301.\u00a0<\/p>\n

M\u01b0\u0301c \u0111\u1ecd\u0302 pha\u0301p l\u00ed cu\u0309a nh\u01b0\u0303ng \u0111i\u00ea\u0300u chi\u0309nh na\u0300y pha\u0309i tu\u031bo\u031bng \u01b0\u0301ng v\u01a1\u0301i ti\u0301nh pha\u0301p l\u00ed trong l\u1eb9\u0302nh ki\u00ea\u0309m toa\u0301n ho\u1ea1\u0306c h\u01a1\u0323p \u0111\u00f4\u0300ng ki\u00ea\u0309m toa\u0301n.<\/p>\n

Khi ca\u0301c Ki\u00ea\u0309m toa\u0301n vie\u0302n trong \u0111oa\u0300n ki\u00ea\u0309m toa\u0301n nh\u1ea1\u0302n th\u00e2\u0301y co\u0301 ca\u0301c s\u01b0\u0323 ki\u1eb9\u0302n kho\u0302ng mong mu\u00f4\u0301n hay kho\u0302ng pha\u0301t hi\u1eb9\u0302n \u0111u\u031b\u01a1\u0323c khi l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n thi\u0300 ca\u0301c Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i tho\u0302ng ba\u0301o cho ngu\u031b\u01a1\u0300i phu\u0323 tra\u0301ch co\u0302ng ta\u0301c ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

S\u01b0\u0323 kha\u0301c bi\u1eb9\u0302t na\u0300y co\u0301 th\u00ea\u0309 d\u00e2\u0303n t\u01a1\u0301i vi\u1eb9\u0302c pha\u0309i \u0111i\u00ea\u0300u chi\u0309nh t\u01b0\u0300 k\u00ea\u0301 hoa\u0323ch chi\u00ea\u0301n lu\u031b\u01a1\u0323c cho t\u01a1\u0301i k\u00ea\u0301 hoa\u0323ch t\u00f4\u0309ng th\u00ea\u0309 va\u0300 theo \u0111o\u0301 d\u00e2\u0303n t\u01a1\u0301i s\u01b0\u0323 thay \u0111\u00f4\u0309i trong n\u1ecd\u0302i dung, li\u0323ch tri\u0300nh pha\u0323m vi cu\u0309a ca\u0301c thu\u0309 tu\u0323c ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c l\u1ea1\u0302p.<\/p>\n

Vi\u0301 du\u0323: <\/b>Khi thu th\u1ea1\u0302p tho\u0302ng tin ban \u0111\u00e2\u0300u cho cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh na\u0306m 2013 ta\u0323i nga\u0302n ha\u0300ng VPB, Ki\u00ea\u0309m toa\u0301n vie\u0302n kho\u0302ng co\u0301 tho\u0302ng tin v\u00ea\u0300 vi\u1eb9\u0302c t\u01b0\u0300 ch\u01b0\u0301c cu\u0309a T\u00f4\u0309ng gia\u0301m \u0111\u00f4\u0301c nga\u0302n ha\u0300ng. \u0110a\u0302y la\u0300 d\u00e2\u0301u hi\u1eb9\u0302u th\u00ea\u0309 hi\u1eb9\u0302n nga\u0302n ha\u0300ng co\u0301 th\u00ea\u0309 kho\u0302ng co\u0300n hoa\u0323t \u0111\u1ecd\u0302ng lie\u0302n tu\u0323c \u0111u\u031b\u01a1\u0323c.\u00a0<\/p>\n

Vi\u0300 v\u1ea1\u0302y, Ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111a\u0303 tho\u0302ng ba\u0301o cho ngu\u031b\u01a1\u0300i phu\u0323 tra\u0301ch chung co\u0302ng ta\u0301c ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

N\u1ecd\u0302i dung cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c s\u01b0\u0309a \u0111\u00f4\u0309i, trong \u0111o\u0301 co\u0301 b\u00f4\u0309 sung nh\u01b0\u0303ng thu\u0309 tu\u0323c ki\u00ea\u0309m toa\u0301n nh\u0103\u0300m \u0111a\u0301nh gia\u0301 s\u01b0\u0323 vi\u1eb9\u0302c \u0111o\u0301 co\u0301 a\u0309nh hu\u031b\u01a1\u0309ng nhu\u031b th\u00ea\u0301 na\u0300o \u0111\u00ea\u0301n nga\u0302n ha\u0300ng, ti\u0300m hi\u00ea\u0309u nguye\u0302n nha\u0302n cu\u0309a s\u01b0\u0323 t\u01b0\u0300 ch\u01b0\u0301c va\u0300 khoanh vu\u0300ng ca\u0301c ru\u0309i ro co\u0301 th\u00ea\u0309 co\u0301 t\u01b0\u0300 s\u01b0\u0323 vi\u1eb9\u0302c na\u0300y.<\/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>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ef1c h\u00e0nh ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Auditing practice) l\u00e0 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u00e3 \u1ea5n \u0111\u1ecbnh trong k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh 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\/34441"}],"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=34441"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34441\/revisions"}],"predecessor-version":[{"id":68028,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34441\/revisions\/68028"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}