{"id":34486,"date":"2023-12-08T04:04:44","date_gmt":"2023-12-08T04:04:44","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bang-chung-kiem-toan-audit-evidence-la-gi-cach-phan-loai-bang-chung-kiem-toan.html"},"modified":"2023-12-08T04:04:44","modified_gmt":"2023-12-08T04:04:44","slug":"bang-chung-kiem-toan-audit-evidence-la-gi-cach-phan-loai-bang-chung-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bang-chung-kiem-toan-audit-evidence-la-gi-cach-phan-loai-bang-chung-kiem-toan.html","title":{"rendered":"B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n (Audit Evidence) l\u00e0 g\u00ec? C\u00e1ch ph\u00e2n lo\u1ea1i b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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\"Audit-evidence-300x200\"<\/div>\n
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: thatauditguy.com<\/i><\/p>\n<\/div>\n<\/div>\n

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n (Audit evidence)<\/font><\/h2>\n

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

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit evidence<\/b>.<\/p>\n

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/b> \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c\u00a0t\u00e0i li\u1ec7u,\u00a0th\u00f4ng tin do ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp \u0111\u01b0\u1ee3c li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 d\u1ef1a tr\u00ean c\u00e1c\u00a0t\u00e0i li\u1ec7u,\u00a0th\u00f4ng tin n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u00e0 t\u1eeb \u0111\u00f3 h\u00ecnh th\u00e0nh \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n. B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n bao g\u1ed3m nh\u1eefng\u00a0t\u00e0i li\u1ec7u,\u00a0th\u00f4ng tin ch\u1ee9a \u0111\u1ef1ng trong c\u00e1c\u00a0t\u00e0i li\u1ec7u,\u00a0s\u1ed5 k\u1ebf to\u00e1n, k\u1ec3 c\u1ea3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng\u00a0t\u00e0i li\u1ec7u,\u00a0th\u00f4ng tin kh\u00e1c”.<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 500)<\/i><\/p>\n

C\u00e1c lo\u1ea1i b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/font><\/h3>\n

Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i thu th\u1eadp r\u1ea5t nhi\u1ec1u b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n kh\u00e1c nhau. \u0110\u1ec3 thu\u1eadn ti\u1ec7n v\u00e0 ph\u00f9 h\u1ee3p cho vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u1eb1ng ch\u1ee9ng thu th\u1eadp \u0111\u01b0\u1ee3c, ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng ph\u00e2n lo\u1ea1i c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n theo hai c\u00e1ch c\u01a1 b\u1ea3n sau.<\/p>\n

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n ph\u00e2n lo\u1ea1i theo ngu\u1ed3n g\u1ed1c<\/b><\/p>\n

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n do ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n v\u00e0 khai th\u00e1c: c\u00e1c b\u1eb1ng ch\u1ee9ng n\u00e0y th\u01b0\u1eddng do ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp tr\u1ef1c ti\u1ebfp t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n qua vi\u1ec7c quan s\u00e1t v\u1eadt ch\u1ea5t, \u0111i\u1ec1u tra, quan s\u00e1t, t\u00ednh to\u00e1n l\u1ea1i\u2026<\/p>\n

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n do kh\u00e1ch h\u00e0ng (b\u00ean \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n) ph\u00e1t hi\u1ec7n v\u00e0 cung c\u1ea5p: C\u00e1c b\u1eb1ng ch\u1ee9ng thu\u1ed9c lo\u1ea1i n\u00e0y th\u01b0\u1eddng bao g\u1ed3m c\u00e1c ch\u1ee9ng t\u1eeb, ghi ch\u00e9p, b\u00e1o c\u00e1o k\u1ebf to\u00e1n; ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00ed, qui ch\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb, c\u00e1c bi\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh,\u2026<\/p>\n

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n do c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 quan h\u1ec7 \u0111\u1ed9c l\u1eadp v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n cung c\u1ea5p: g\u1ed3m c\u00e1c bi\u00ean b\u1ea3n, t\u00e0i li\u1ec7u x\u00e1c nh\u1eadn, c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do c\u00e1c \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i ph\u00e1t h\u00e0nh, b\u1eb1ng ch\u1ee9ng do chuy\u00ean gia cung c\u1ea5p\u2026<\/p>\n

B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n ph\u00e2n lo\u1ea1i theo h\u00ecnh th\u1ee9c<\/b><\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\n

C\u00e1c v\u0103n b\u1ea3n, b\u00e1o c\u00e1o c\u1ee7a b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan.<\/p>\n

C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n

Gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed v\u00e0 c\u00e1c c\u00e1n b\u1ed9 nghi\u1ec7p v\u1ee5 trong \u0111\u01a1n v\u1ecb.<\/p>\n

C\u00e1c ghi ch\u00e9p k\u1ebf to\u00e1n v\u00e0 c\u00e1c ghi ch\u00e9p kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

C\u00e1c t\u00e0i li\u1ec7u ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf.<\/p>\n

C\u00e1c bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c c\u00f3 li\u00ean quan (v\u1edbi ng\u00e2n h\u00e0ng, c\u00e1c c\u01a1 quan t\u00e0i ch\u00ednh, h\u1ea3i quan, thu\u1ebf,\u2026)<\/p>\n

C\u00e1c h\u1ee3p \u0111\u1ed3ng kinh doanh, c\u00e1c k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/p>\n

C\u00e1c t\u00e0i li\u1ec7u t\u00ednh to\u00e1n l\u1ea1i.<\/p>\n

C\u00e1c t\u00e0i li\u1ec7u d\u01b0\u1edbi nh\u1eefng h\u00ecnh th\u1ee9c kh\u00e1c.<\/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 B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Evidence) c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean, l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ch\u1ee9ng minh c\u00e1c nh\u1eadn \u0111\u1ecbnh c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c 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\/34486"}],"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=34486"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34486\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}