{"id":34494,"date":"2023-12-08T04:05:03","date_gmt":"2023-12-08T04:05:03","guid":{"rendered":"https:\/\/masterskills.org\/blog\/bao-cao-kiem-toan-audit-report-la-gi-phan-loai-bao-cao-kiem-toan.html"},"modified":"2023-12-23T20:57:20","modified_gmt":"2023-12-23T13:57:20","slug":"bao-cao-kiem-toan-audit-report-la-gi-phan-loai-bao-cao-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/bao-cao-kiem-toan-audit-report-la-gi-phan-loai-bao-cao-kiem-toan.html","title":{"rendered":"B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (Audit Report) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda (Ngu\u1ed3n: Investopedia<\/i>)<\/p>\n<\/div>\n<\/div>\n

B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (Audit Report) l\u00e0 g\u00ec?<\/font><\/h2>\n

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

B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Audit report<\/b>, hay Auditor\u2019s report<\/b>.<\/p>\n

C\u00f3 th\u1ec3 hi\u1ec3u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b> l\u00e0 m\u1ed9t b\u1ea3n \u0111\u00e1nh gi\u00e1 t\u1ed5ng h\u1ee3p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, trong \u0111\u00f3 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c c\u0169ng nh\u01b0 t\u00ednh kh\u00e1ch quan v\u1ec1 m\u1eb7t s\u1ed1 li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung (GAAP) hay kh\u00f4ng. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f9ng v\u1edbi b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

Tr\u00ean ph\u01b0\u01a1ng di\u1ec7n c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd ch\u1ec9 c\u00f3 \u00fd ngh\u0129a khi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f9ng v\u1edbi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.\u00a0B\u00e1o c\u00e1o c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean r\u1ea5t quan tr\u1ecdng v\u00ec c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee7 n\u1ee3 th\u01b0\u1eddng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty tr\u01b0\u1edbc khi cho h\u1ecd vay.<\/p>\n

Ph\u00e2n lo\u1ea1i b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/font><\/h3>\n

Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd quy\u1ebft \u0111\u1ecbnh lo\u1ea1i b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c \u0111\u01b0a ra d\u1ef1a tr\u00ean c\u00e1c ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e1nh gi\u00e1 v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh cho c\u00e1c c\u00f4ng ty.<\/p>\n

B\u00e1o c\u00e1o s\u1ea1ch ho\u1eb7c ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n<\/b><\/p>\n

Khi h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc do GAAP quy \u0111\u1ecbnh, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd k\u1ebft lu\u1eadn r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu, ph\u00f9 h\u1ee3p v\u1edbi khu\u00f4n kh\u1ed5 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. Ph\u1ea7n l\u1edbn c\u00e1c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n trong th\u1ef1c t\u1ebf \u0111\u1ec1u l\u00e0 b\u00e1o c\u00e1o ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n.<\/p>\n

\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n (\u00fd ki\u1ebfn lo\u1ea1i tr\u1eeb)<\/b><\/p>\n

\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n ph\u1ea3n \u00e1nh r\u1eb1ng m\u1eb7c d\u00f9 m\u1ed9t c\u00f4ng ty kh\u00f4ng tu\u00e2n theo c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p, c\u00f4ng ty \u0111\u00e3 kh\u00f4ng ph\u1ea1m ph\u1ea3i sai s\u00f3t tr\u1ecdng y\u1ebfu n\u00e0o trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

V\u00ed d\u1ee5, vi\u1ec7c th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c l\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 c\u00f3 nh\u1ea7m l\u1eabn ho\u1eb7c sai s\u00f3t nh\u1ecf. Ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng n\u00eau l\u00ed<\/span> do c\u1ee5 th\u1ec3 cho c\u00e1c sai s\u00f3t n\u00e0y v\u00e0 ch\u1ec9 ra c\u00e1c l\u0129nh v\u1ef1c c\u00f3 v\u1ea5n \u0111\u1ec1 \u0111\u1ec3 c\u00f4ng ty c\u00f3 th\u1ec3 kh\u1eafc ph\u1ee5c ch\u00fang.<\/p>\n

Kh\u00f4ng ch\u1ea5p nh\u1eadn (\u00fd ki\u1ebfn tr\u00e1i ng\u01b0\u1ee3c)<\/b><\/p>\n

Khi ki\u1ec3m to\u00e1n vi\u00ean nh\u1eadn th\u1ea5y r\u1eb1ng c\u00f4ng ty kh\u00f4ng ch\u1ec9 kh\u00f4ng tu\u00e2n theo c\u00e1c h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n m\u00e0 c\u00f2n c\u00f3 s\u1ef1 sai l\u1ec7ch trong t\u00e0i ch\u00ednh, h\u1ecd s\u1ebd \u0111\u01b0a ra b\u00e1o c\u00e1o kh\u00f4ng ch\u1ea5p nh\u1eadn. Khi \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean th\u1ec3 hi\u1ec7n nghi ng\u1edd r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u00e3 ph\u1ea1m ph\u1ea3i nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu ho\u1eb7c c\u00f3 sai l\u1ec7ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng \u00fd ki\u1ebfn \u0111\u00f3.<\/p>\n

M\u1ed9t b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ea5p nh\u1eadn l\u00e0 k\u1ebft qu\u1ea3 t\u1ed3i t\u1ec7 nh\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra \u0111\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng ty v\u00e0 c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng l\u00e2u d\u00e0i v\u1ec1 m\u1eb7t ph\u00e1p l\u00ed<\/span> n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda ch\u1eefa k\u1ecbp th\u1eddi.<\/p>\n

T\u1eeb ch\u1ed1i \u0111\u01b0a ra \u00fd ki\u1ebfn (kh\u00f4ng th\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn)<\/b><\/p>\n

T\u1eeb ch\u1ed1i \u00fd ki\u1ebfn c\u00f3 ngh\u0129a l\u00e0 v\u00ec m\u1ed9t s\u1ed1 l\u00ed<\/span> do, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n ho\u1eb7c ch\u1ecdn kh\u00f4ng \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 c\u00f4ng ty. V\u00ed d\u1ee5 c\u00f3 th\u1ec3 bao g\u1ed3m khi ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 c\u00f4ng b\u00ecnh (impartial) ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p truy c\u1eadp v\u00e0o m\u1ed9t s\u1ed1 th\u00f4ng tin t\u00e0i ch\u00ednh nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

(Ngu\u1ed3n: B\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Ph\u00e2n t\u00edch – d\u1ef1 b\u00e1o v\u00e0 \u0111\u1ecbnh gi\u00e1, NXB \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n, <\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u00f3 th\u1ec3 hi\u1ec3u b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Report) l\u00e0 m\u1ed9t b\u1ea3ng \u0111\u00e1nh gi\u00e1 t\u1ed5ng h\u1ee3p c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c c\u0169ng nh\u01b0 t\u00ednh kh\u00e1ch quan v\u1ec1 m\u1eb7t s\u1ed1 li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\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\/34494"}],"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=34494"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34494\/revisions"}],"predecessor-version":[{"id":68051,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34494\/revisions\/68051"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}