{"id":34472,"date":"2023-12-08T04:04:09","date_gmt":"2023-12-08T04:04:09","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phuong-phap-kiem-toan-audit-method-la-gi-cac-buoc-ung-dung-phuong-phap-kiem-toan-chung.html"},"modified":"2023-12-23T20:57:11","modified_gmt":"2023-12-23T13:57:11","slug":"phuong-phap-kiem-toan-audit-method-la-gi-cac-buoc-ung-dung-phuong-phap-kiem-toan-chung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phuong-phap-kiem-toan-audit-method-la-gi-cac-buoc-ung-dung-phuong-phap-kiem-toan-chung.html","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n (Audit Method) l\u00e0 g\u00ec? C\u00e1c b\u01b0\u1edbc \u1ee9ng d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n chung"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: praxiom.com<\/i><\/p>\n<\/div>\n<\/div>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n<\/font> <\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0 Audit Method<\/b>.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n l\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p, c\u00e1ch th\u1ee9c v\u00e0 th\u1ee7 ph\u00e1p \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng trong c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1eb7t ra”.<\/p>\n

(Theo Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh<\/i>)<\/p>\n

Tr\u00ean th\u1ef1c t\u1ebf, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n l\u00e0 s\u1ef1 v\u1eadn d\u1ee5ng t\u1ed5ng h\u1ee3p c\u00e1c ph\u01b0\u01a1ng ph\u00e1p thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n trong ch\u1ee9ng t\u1eeb nh\u01b0 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, c\u00e2n \u0111\u1ed1i, t\u00ednh to\u00e1n, r\u00e0 so\u00e1t, xem x\u00e9t l\u1ea1i, ph\u00e2n t\u00edch… v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ngo\u00e0i ch\u1ee9ng t\u1eeb nh\u01b0 ki\u1ec3m k\u00ea, quan s\u00e1t, \u0111i\u1ec1u tra, x\u00e1c minh, ph\u1ecfng v\u1ea5n, th\u1ea9m tra, x\u00e1c nh\u1eadn,… <\/p>\n

D\u1ef1a v\u00e0o g\u00f3c \u0111\u1ed9 qu\u00e1 tr\u00ecnh ghi ch\u00e9p x\u1eed l\u00ed, ki\u1ec3m so\u00e1t c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i: ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n c\u01a1 b\u1ea3n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7.<\/p>\n

C\u00e1c b\u01b0\u1edbc \u1ee9ng d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n chung<\/font><\/h3>\n

B\u01b0\u1edbc 1:<\/b>\u00a0L\u1ef1a ch\u1ecdn c\u00e1c kho\u1ea3n m\u1ee5c, b\u1ed9 ph\u1eadn tr\u1ecdng y\u1ebfu hay c\u00f2n g\u1ecdi l\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u d\u1ef1a tr\u00ean m\u1ed1i quan h\u1ec7 l\u00f4-gic c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

B\u01b0\u1edbc 2:<\/b> D\u1ef1a v\u00e0o c\u00e1c kho\u1ea3n m\u1ee5c, b\u1ed9 ph\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u1edf b\u01b0\u1edbc tr\u00ean, \u0111\u01b0a ra c\u00e1c gi\u1ea3 thi\u1ebft v\u1ec1 sai ph\u1ea1m v\u00e0 l\u1ef1a ch\u1ecdn gi\u1ea3 thi\u1ebft c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra nh\u1ea5t. B\u01b0\u1edbc n\u00e0y d\u1ef1a nhi\u1ec1u v\u00e0o kinh nghi\u1ec7m v\u00e0 l\u00f4-gic c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n

B\u01b0\u1edbc 3<\/b>: Ti\u1ebfn h\u00e0nh thu th\u1eadp b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 ch\u1ee9ng minh cho gi\u1ea3 thi\u1ebft \u0111\u00e3 ch\u1ecdn.<\/p>\n

B\u01b0\u1edbc 4<\/b>: Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1, k\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c gi\u1ea3 thi\u1ebft \u0111\u00e3 ch\u1ecdn l\u00e0 \u0111\u00fang hay sai. Ki\u1ec3m to\u00e1n vi\u1ec7c ph\u1ea3i ti\u1ebfp t\u1ee5c t\u00ecm ki\u1ebfm th\u00eam b\u1eb1ng ch\u1ee9ng n\u1ebfu c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u00f4ng \u0111\u1ee7 s\u1ee9c thuy\u1ebft ph\u1ee5c v\u00e0 tho\u1ea3 m\u00e3n.<\/p>\n

B\u01b0\u1edbc 5<\/b>: Tr\u00ean c\u01a1 s\u1edf c\u00e1c gi\u1ea3 thi\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng minh, ki\u1ec3m to\u00e1n vi\u00ean r\u00fat ra nh\u1eadn x\u00e9t trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Method) l\u00e0 vi\u1ec7c v\u1eadn d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u0129 thu\u1eadt nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3 v\u00e0o c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1eb7t ra.\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\/34472"}],"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=34472"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34472\/revisions"}],"predecessor-version":[{"id":68041,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34472\/revisions\/68041"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}