{"id":34488,"date":"2023-12-08T04:04:50","date_gmt":"2023-12-08T04:04:50","guid":{"rendered":"https:\/\/masterskills.org\/blog\/co-so-dan-lieu-management-assertions-la-gi-y-nghia-cua-co-so-dan-lieu-trong-kiem-toan.html"},"modified":"2023-12-23T20:57:20","modified_gmt":"2023-12-23T13:57:20","slug":"co-so-dan-lieu-management-assertions-la-gi-y-nghia-cua-co-so-dan-lieu-trong-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/co-so-dan-lieu-management-assertions-la-gi-y-nghia-cua-co-so-dan-lieu-trong-kiem-toan.html","title":{"rendered":"C\u01a1 s\u1edf d\u1eabn li\u1ec7u (Management Assertions) l\u00e0 g\u00ec? \u00dd ngh\u0129a c\u1ee7a c\u01a1 s\u1edf d\u1eabn li\u1ec7u trong ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: youworkforthem.com<\/i><\/p>\n<\/div>\n<\/div>\n

C\u01a1 s\u1edf d\u1eabn li\u1ec7u <\/font><\/h2>\n

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

C\u01a1 s\u1edf d\u1eabn li\u1ec7u<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0 Management Assertions<\/b>.<\/p>\n

\u0110\u1ecbnh ngh\u0129a v\u1ec1 c\u01a1 s\u1edf d\u1eabn li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: “L\u00e0 c\u00e1c kh\u1eb3ng \u0111\u1ecbnh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c v\u00e0 th\u00f4ng tin tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng \u0111\u1ec3 xem x\u00e9t c\u00e1c lo\u1ea1i sai s\u00f3t c\u00f3 th\u1ec3 x\u1ea3y ra;”<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 315)<\/i><\/p>\n

C\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh m\u1ed9t c\u01a1 s\u1edf d\u1eabn li\u1ec7u<\/font><\/h3>\n

S\u1ef1 hi\u1ec7n h\u1eefu: <\/b>T\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o ph\u1ea3i th\u1ef1c t\u1ebf t\u1ed3n t\u1ea1i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/p>\n

Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5:<\/b> Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u1ea7u h\u1ebft t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, tr\u1eeb m\u1ed9t s\u1ed1 lo\u1ea1i t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t l\u00e2u d\u00e0i v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n li\u00ean qua. V\u1edbi m\u1ecdi kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c s\u1ef1 c\u00f3 ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3.<\/p>\n

S\u1ef1 ph\u00e1t sinh: <\/b>M\u1ed9t nghi\u1ec7p v\u1ee5 ho\u1eb7c s\u1ef1 ki\u1ec7n kinh t\u1ebf \u0111\u01b0\u1ee3c ghi ch\u00e9p th\u00ec ph\u1ea3i th\u1ef1c s\u1ef1 \u0111\u00e3 ph\u00e1t sinh v\u00e0 li\u00ean quan \u0111\u1ebfn k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n

S\u1ef1 t\u00ednh to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1:<\/b> C\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb th\u00edch h\u1ee3p tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ph\u1ed5 bi\u1ebfn. C\u00e1c s\u1ed1 li\u1ec7u v\u00e0 ph\u00e9p to\u00e1n khi th\u1ef1c hi\u1ec7n ph\u1ea3i ch\u00ednh x\u00e1c v\u1ec1 m\u1eb7t to\u00e1n h\u1ecdc v\u00e0 kh\u00f4ng c\u00f3 sai s\u00f3t<\/p>\n

S\u1ef1 ph\u00e2n lo\u1ea1i v\u00e0 h\u1ea1ch to\u00e1n:<\/b> To\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, kho\u1ea3n n\u1ee3, doanh thu, chi ph\u00ed, nghi\u1ec7p v\u1ee5 hay giao d\u1ecbch \u0111\u00e3 x\u1ea3y ra c\u00f3 li\u00ean quan t\u1edbi k\u00ec b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00e2n lo\u1ea1i m\u1ed9t c\u00e1ch \u0111\u00fang \u0111\u1eafn theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. C\u00e1c nghi\u1ec7p v\u1ee5 m\u00e0 s\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo k\u1ebf to\u00e1n d\u1ed3n t\u00edch.<\/p>\n

T\u1ed5ng h\u1ee3p v\u00e0 c\u00f4ng b\u1ed1:<\/b> S\u1ed1 li\u1ec7u c\u1ed9ng d\u1ed3n tr\u00ean t\u00e0i kho\u1ea3n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. C\u00e1c ch\u1ec9 ti\u00eau, b\u1ed9 ph\u1eadn v\u00e0 kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, tr\u00ecnh b\u00e0y v\u00e0 c\u00f4ng b\u1ed1 theo \u0111\u00fang y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/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 C\u01a1 s\u1edf d\u1eabn li\u1ec7u (ti\u1ebfng Anh: Management Assertions) l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef th\u00f4ng d\u1ee5ng trong ki\u1ec3m to\u00e1n. Kh\u00e1i ni\u1ec7m c\u01a1 s\u1edf d\u1eabn li\u1ec7u t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n 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\/34488"}],"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=34488"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34488\/revisions"}],"predecessor-version":[{"id":68048,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34488\/revisions\/68048"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}