{"id":34490,"date":"2023-12-08T04:04:54","date_gmt":"2023-12-08T04:04:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tinh-trong-yeu-materiality-trong-kiem-toan-la-gi-y-nghia-cua-tinh-trong-yeu.html"},"modified":"2023-12-23T20:57:20","modified_gmt":"2023-12-23T13:57:20","slug":"tinh-trong-yeu-materiality-trong-kiem-toan-la-gi-y-nghia-cua-tinh-trong-yeu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tinh-trong-yeu-materiality-trong-kiem-toan-la-gi-y-nghia-cua-tinh-trong-yeu.html","title":{"rendered":"T\u00ednh tr\u1ecdng y\u1ebfu (Materiality) trong ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? \u00dd ngh\u0129a c\u1ee7a t\u00ednh tr\u1ecdng y\u1ebfu"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: accountlearning.com<\/p>\n<\/div>\n<\/div>\n

Tr\u1ecdng y\u1ebfu<\/font><\/h2>\n

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

T\u00ednh tr\u1ecdng y\u1ebfu<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Materiality<\/b>.<\/p>\n

T\u00ednh tr\u1ecdng y\u1ebfu<\/b> \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “L\u00e0 m\u1ed9t m\u1ee9c gi\u00e1 tr\u1ecb do ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh t\u00f9y thu\u1ed9c v\u00e0o t\u1ea7m quan tr\u1ecdng v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a th\u00f4ng tin hay sai s\u00f3t \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3. M\u1ee9c tr\u1ecdng y\u1ebfu l\u00e0 m\u1ed9t ng\u01b0\u1ee1ng, m\u1ed9t \u0111i\u1ec3m chia c\u1eaft ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 n\u1ed9i dung c\u1ee7a th\u00f4ng tin c\u1ea7n ph\u1ea3i c\u00f3. T\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea3 tr\u00ean ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh”<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 320)<\/i><\/p>\n

\u00dd ngh\u0129a c\u1ee7a t\u00ednh tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n<\/font><\/h3>\n

T\u00ednh tr\u1ecdng y\u1ebfu gi\u00fap cho ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh n\u1ed9i dung, ph\u1ea1m vi, th\u1eddi gian c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed kh\u00f4ng.<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng t\u00ednh tr\u1ecdng y\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng sai s\u00f3t \u0111\u1ebfn b\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 trung th\u1ef1c tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i nh\u1eefng gian l\u1eadn, sai s\u00f3t, nh\u01b0ng nh\u1eefng gian l\u1eadn, sai s\u00f3t n\u00e0y v\u1eabn \u1edf m\u1ee9c ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n

\u0110\u00e1nh gi\u00e1 t\u00ednh tr\u1ecdng y\u1ebfu<\/font><\/h4>\n

Vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ednh tr\u1ecdng y\u1ebfu l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u1ee5 thu\u1ed9c r\u1ea5t l\u1edbn v\u00e0o b\u1ea3n th\u00e2n m\u1ed7i ki\u1ec3m to\u00e1n vi\u00ean do ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh ch\u1ee7 quan v\u00e0 kh\u1ea3 n\u0103ng x\u00e9t \u0111o\u00e1n ngh\u1ec1 nghi\u1ec7p.<\/p>\n

– T\u00ednh tr\u1ecdng y\u1ebfu l\u00e0 kh\u00e1i ni\u1ec7m t\u01b0\u01a1ng \u0111\u1ed1i h\u01a1n l\u00e0 tuy\u1ec7t \u0111\u1ed1i.<\/p>\n

– T\u00ednh tr\u1ecdng y\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u1ea3 2 m\u1eb7t \u0111\u1ecbnh t\u00ednh v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng.<\/p>\n

V\u1ec1 m\u1eb7t \u0111\u1ecbnh l\u01b0\u1ee3ng, t\u00ednh tr\u1ecdng y\u1ebfu lu\u00f4n ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t trong m\u1ed1i quan h\u1ec7 ch\u1eb7t ch\u1ebd gi\u1eefa c\u00e1c sai ph\u1ea1m. Tu\u1ef3 v\u00e0o t\u1eebng doanh nghi\u1ec7p m\u00e0 \u0111\u1ed9 l\u1edbn c\u1ee7a t\u1eebng sai ph\u1ea1m c\u00f3 th\u1ec3 l\u00e0 tr\u1ecdng y\u1ebfu ho\u1eb7c kh\u00f4ng tr\u1ecdng y\u1ebfu. Ho\u1eb7c n\u1ebfu x\u00e9t \u0111\u01a1n l\u1ebb th\u00ec m\u1ed9t sai ph\u1ea1m kh\u00f4ng ph\u1ea3i l\u00e0 tr\u1ecdng y\u1ebfu nh\u01b0ng n\u1ebfu x\u00e9t t\u1ed5ng h\u1ee3p c\u00e1c sai ph\u1ea1m th\u00ec l\u1ea1i th\u00e0nh tr\u1ecdng y\u1ebfu.<\/p>\n

V\u1ec1 m\u1eb7t \u0111\u1ecbnh t\u00ednh, tr\u1ecdng y\u1ebfu n\u00f3i l\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a sai ph\u1ea1m. C\u00f3 nh\u1eefng sai ph\u1ea1m kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u1ed9 l\u1edbn nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu nh\u01b0 c\u00e1c sai ph\u1ea1m li\u00ean quan \u0111\u1ebfn: lu\u1eadt ph\u00e1p, ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9, qui t\u1eafc; t\u00ednh trung th\u1ef1c c\u1ee7a qu\u1ea3n l\u00ed<\/span> c\u1ea5p cao; li\u00ean quan \u0111\u1ebfn doanh thu, l\u1ee3i nhu\u1eadn; sai ph\u1ea1m mang t\u00ednh d\u00e2y chuy\u1ec1n ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9 ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa k\u1ecbp th\u1eddi.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh l\u00ed<\/span> thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n T\u00ednh tr\u1ecdng y\u1ebfu (ti\u1ebfng Anh: Materiality) l\u00e0 c\u00e1i ng\u01b0\u1ee1ng \u0111\u1ec3 xem x\u00e9t xem sai ph\u1ea1m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn hay kh\u00f4ng trong ki\u1ec3m to\u00e1n, c\u00f2n g\u1ecdi l\u00e0 m\u1ee9c tr\u1ecdng y\u1ebfu.\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\/34490"}],"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=34490"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34490\/revisions"}],"predecessor-version":[{"id":68049,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34490\/revisions\/68049"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}