{"id":34443,"date":"2023-12-08T04:03:11","date_gmt":"2023-12-08T04:03:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chuan-bi-kiem-toan-audit-preparation-la-gi-qui-trinh-thuc-hien.html"},"modified":"2023-12-23T20:57:09","modified_gmt":"2023-12-23T13:57:09","slug":"chuan-bi-kiem-toan-audit-preparation-la-gi-qui-trinh-thuc-hien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chuan-bi-kiem-toan-audit-preparation-la-gi-qui-trinh-thuc-hien.html","title":{"rendered":"Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n (Audit preparation) l\u00e0 g\u00ec? Qui tr\u00ecnh th\u1ef1c hi\u1ec7n"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: norma)<\/p>\n<\/div>\n<\/div>\n

Chu\u00e2\u0309n bi\u0323 ki\u00ea\u0309m toa\u0301n<\/font><\/h2>\n

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

Chu\u00e2\u0309n bi\u0323 ki\u00ea\u0309m toa\u0301n <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 audit preparation.<\/b><\/p>\n

Chu\u00e2\u0309n bi\u0323 ki\u1ec3m to\u00e1n<\/b> la\u0300 bu\u031b\u01a1\u0301c co\u0302ng vi\u1eb9\u0302c \u0111\u00e2\u0300u tie\u0302n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c co\u0302ng ta\u0301c ki\u00ea\u0309m toa\u0301n nh\u0103\u0300m ta\u0323o ra t\u00e2\u0301t ca\u0309 ti\u00ea\u0300n \u0111\u00ea\u0300 va\u0300 \u0111i\u00ea\u0300u ki\u1eb9\u0302n cu\u0323 th\u00ea\u0309 tru\u031b\u01a1\u0301c khi th\u01b0\u0323c ha\u0300nh ki\u00ea\u0309m toa\u0301n. \u0110a\u0302y la\u0300 co\u0302ng vi\u1eb9\u0302c co\u0301 y\u0301 nghi\u0303a quy\u00ea\u0301t \u0111i\u0323nh ch\u00e2\u0301t lu\u031b\u01a1\u0323ng ki\u00ea\u0309m toa\u0301n.<\/p>\n

Qui tr\u00ecnh th\u1ef1c hi\u1ec7n<\/font><\/h3>\n

Tu\u0300y thu\u1ecd\u0302c va\u0300o loa\u0323i hi\u0300nh ki\u00ea\u0309m toa\u0301n (ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh, ki\u00ea\u0309m toa\u0301n hoa\u0323t \u0111\u1ecd\u0302ng, ki\u00ea\u0309m toa\u0301n tua\u0302n thu\u0309…), \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ki\u00ea\u0309m toa\u0301n (co\u0301 th\u00ea\u0309 la\u0300 ta\u0300i sa\u0309n ca\u0301 nha\u0302n, ta\u0300i sa\u0309n cu\u0309a nha\u0300 nu\u031b\u01a1\u0301c, ca\u0301c d\u01b0\u0323 a\u0301n, ca\u0301c nghi\u1eb9\u0302p vu\u0323…) kha\u0301c nhau ma\u0300 vi\u1eb9\u0302c chu\u00e2\u0309n bi\u0323 s\u0103\u0303n sa\u0300ng v\u00ea\u0300 \u0111i\u00ea\u0300u ki\u1eb9\u0302n ti\u00ea\u0300n \u0111\u00ea\u0300 va\u0300 \u0111i\u00ea\u0300u ki\u1eb9\u0302n co\u031b s\u01a1\u0309 v\u1ea1\u0302t ch\u00e2\u0301t cu\u0323 th\u00ea\u0309 co\u0301 nh\u01b0\u0303ng \u0111i\u00ea\u0309m kha\u0301c bi\u1eb9\u0302t.<\/p>\n

Co\u0301 th\u00ea\u0309 qui v\u00ea\u0300 m\u1ecd\u0302t s\u00f4\u0301 co\u0302ng vi\u1eb9\u0302c c\u00e2\u0300n thi\u00ea\u0301t c\u00e2\u0300n th\u01b0\u0323c hi\u1eb9\u0302n nh\u01b0 sau<\/p>\n

– Xa\u0301c \u0111i\u0323nh mu\u0323c tie\u0302u, pha\u0323m vi ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 \u0111i\u0301ch c\u00e2\u0300n \u0111a\u0323t t\u01a1\u0301i \u0111\u00f4\u0300ng th\u01a1\u0300i la\u0300 thu\u031b\u01a1\u0301c \u0111o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n cho m\u00f4\u0303i cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309. Mu\u0323c tie\u0302u chung cu\u0309a ki\u00ea\u0309m toa\u0301n pha\u0309i g\u0103\u0301n ch\u1ea1\u0306t v\u01a1\u0301i mu\u0323c tie\u0302u, ye\u0302u c\u00e2\u0300u cu\u0309a qua\u0309n l\u00ed.\u00a0<\/p>\n

Vi\u0300 v\u1ea1\u0302y, tru\u031b\u01a1\u0301c h\u00ea\u0301t mu\u0323c tie\u0302u cu\u0309a ki\u00ea\u0309m toa\u0301n pha\u0309i tu\u0300y thu\u1ecd\u0302c va\u0300o quan h\u1eb9\u0302 gi\u01b0\u0303a chu\u0309 th\u00ea\u0309 v\u01a1\u0301i kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n, tu\u0300y thu\u1ecd\u0302c va\u0300o loa\u0323i hi\u0300nh ki\u00ea\u0309m toa\u0301n.<\/p>\n

Pha\u0323m vi ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 s\u01b0\u0323 gi\u01a1\u0301i ha\u0323n v\u00ea\u0300 kho\u0302ng gian va\u0300 th\u01a1\u0300i gian cu\u0309a \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng ki\u00ea\u0309m toa\u0301n. Pha\u0323m vi ki\u00ea\u0309m toa\u0301n thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh \u0111\u00f4\u0300ng th\u01a1\u0300i v\u01a1\u0301i mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n va\u0300 la\u0300 m\u1ecd\u0302t hu\u031b\u01a1\u0301ng cu\u0323 th\u00ea\u0309 ho\u0301a mu\u0323c tie\u0302u na\u0300y.<\/p>\n

– Chi\u0309 \u0111i\u0323nh ngu\u031b\u01a1\u0300i phu\u0323 tra\u0301ch co\u0302ng vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n va\u0300 chu\u00e2\u0309n bi\u0323 ca\u0301c \u0111i\u00ea\u0300u ki\u1eb9\u0302n v\u1ea1\u0302t ch\u00e2\u0301t co\u031b ba\u0309n<\/b><\/p>\n

Tu\u0300y mu\u0323c tie\u0302u va\u0300 pha\u0323m vi ki\u00ea\u0309m toa\u0301n, c\u00e2\u0300n chi\u0309 \u0111i\u0323nh tru\u031b\u01a1\u0301c ngu\u031b\u01a1\u0300i chu\u0309 tri\u0300 cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n se\u0303 ti\u00ea\u0301n ha\u0300nh l\u00e2\u0300n na\u0300y.<\/p>\n

Cu\u0300ng v\u01a1\u0301i vi\u1eb9\u0302c chi\u0309 \u0111i\u0323nh con ngu\u031b\u01a1\u0300i, c\u00e2\u0300n chu\u00e2\u0309n bi\u0323 ca\u0301c thi\u00ea\u0301t bi\u0323 va\u0300 \u0111i\u00ea\u0300u ki\u1eb9\u0302n v\u1ea1\u0302t ch\u00e2\u0301t ca\u0301c kha\u0301c ke\u0300m theo.<\/p>\n

– Thu th\u1ea1\u0302p tho\u0302ng tin<\/b><\/p>\n

\u0110\u00ea\u0309 co\u0301 th\u00ea\u0309 xa\u0302y d\u01b0\u0323ng \u0111u\u031b\u01a1\u0323c k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n phu\u0300 h\u01a1\u0323p va\u0300 kha\u0309 thi v\u01a1\u0301i mu\u0323c tie\u0302u va\u0300 pha\u0323m vi ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh thi\u0300 Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i co\u0301 \u0111\u00e2\u0300y \u0111u\u0309 hi\u00ea\u0309u bi\u00ea\u0301t v\u00ea\u0300 kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Nh\u01b0\u0303ng hi\u00ea\u0309u bi\u00ea\u0301t na\u0300y se\u0303 giu\u0301p Ki\u00ea\u0309m toa\u0301n vie\u0302n hoa\u0323ch \u0111i\u0323nh ca\u0301c thu\u0309 tu\u0323c ki\u00ea\u0309m toa\u0301n phu\u0300 h\u01a1\u0323p v\u01a1\u0301i \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m cu\u0309a \u0111o\u031bn vi\u0323, nh\u00e2\u0301t la\u0300 giu\u0301p cho Ki\u00ea\u0309m toa\u0301n vie\u0302n khoanh vu\u0300ng nh\u01b0\u0303ng v\u00e2\u0301n \u0111\u00ea\u0300 co\u0301 ru\u0309i ro cao \u0111\u00ea\u0309 co\u0301 nh\u01b0\u0303ng phu\u031bo\u031bng pha\u0301p ki\u00ea\u0309m toa\u0301n phu\u0300 h\u01a1\u0323p.<\/p>\n

– L\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Cu\u0303ng nhu\u031b ca\u0301c k\u00ea\u0301 hoa\u0323ch kha\u0301c, l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n la\u0300 qua\u0301 tri\u0300nh ca\u0302n \u0111\u00f4\u0301i ti\u0301ch c\u01b0\u0323c gi\u01b0\u0303a nhu c\u00e2\u0300u va\u0300 ngu\u00f4\u0300n l\u01b0\u0323c \u0111a\u0303 co\u0301.\u00a0<\/p>\n

K\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n pha\u0309i \u0111u\u031b\u01a1\u0323c l\u1ea1\u0302p m\u1ecd\u0302t ca\u0301ch thi\u0301ch h\u01a1\u0323p nh\u0103\u0300m \u0111a\u0309m ba\u0309o bao qua\u0301t h\u00ea\u0301t ca\u0301c khi\u0301a ca\u0323nh quan tro\u0323ng cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n, pha\u0301t hi\u1eb9\u0302n \u0111u\u031b\u01a1\u0323c toa\u0300n b\u1ecd\u0302 gian l\u1ea1\u0302n, ru\u0309i ro va\u0300 nh\u01b0\u0303ng v\u00e2\u0301n \u0111\u00ea\u0300 ti\u00ea\u0300m \u00e2\u0309n.\u00a0<\/p>\n

Mu\u0323c tie\u0302u chi\u0301nh cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c ki\u00ea\u0309m toa\u0301n va\u0300 Ki\u00ea\u0309m toa\u0301n vie\u0302n trong l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n la\u0300 \u0111a\u0309m ba\u0309o cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c ti\u00ea\u0301n ha\u0300nh m\u1ecd\u0302t ca\u0301ch chu\u0309 \u0111\u1ecd\u0302ng va\u0300 co\u0301 hi\u1eb9\u0302u qua\u0309.<\/p>\n

– Xa\u0302y d\u01b0\u0323ng chu\u031bo\u031bng tri\u0300nh ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Sau khi hoa\u0300n tha\u0300nh k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n t\u00f4\u0309ng qua\u0301t, chu\u031bo\u031bng tri\u0300nh ki\u00ea\u0309m toa\u0301n c\u00e2\u0300n \u0111u\u031b\u01a1\u0323c xa\u0302y d\u01b0\u0323ng \u0111\u00ea\u0309 \u0111u\u031ba ra hu\u031b\u01a1\u0301ng gia\u0309i quy\u00ea\u0301t ca\u0301c v\u00e2\u0301n \u0111\u00ea\u0300 \u0111a\u0303 \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh \u01a1\u0309 k\u00ea\u0301 hoa\u0323ch na\u0300y tre\u0302n co\u031b s\u01a1\u0309 \u0111a\u0309m ba\u0309o \u0111a\u0323t \u0111u\u031b\u01a1\u0323c mu\u0323c \u0111i\u0301ch cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n tho\u0302ng qua vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng co\u0301 hi\u1eb9\u0302u qua\u0309 ca\u0301c ngu\u00f4\u0300n l\u01b0\u0323c 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 b\u1ecb ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit preparation) l\u00e0 b\u01b0\u1edbc c\u00f4ng vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n nh\u1eb1m t\u1ea1o ra t\u1ea5t c\u1ea3 ti\u1ec1n \u0111\u1ec1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 tr\u01b0\u1edbc khi th\u1ef1c h\u00e0nh 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\/34443"}],"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=34443"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34443\/revisions"}],"predecessor-version":[{"id":68029,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34443\/revisions\/68029"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}