{"id":34504,"date":"2023-12-08T04:05:28","date_gmt":"2023-12-08T04:05:28","guid":{"rendered":"https:\/\/masterskills.org\/blog\/y-kien-kiem-toan-trai-nguoc-adverse-opinion-trong-kiem-toan-la-gi.html"},"modified":"2023-12-23T20:57:20","modified_gmt":"2023-12-23T13:57:20","slug":"y-kien-kiem-toan-trai-nguoc-adverse-opinion-trong-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/y-kien-kiem-toan-trai-nguoc-adverse-opinion-trong-kiem-toan-la-gi.html","title":{"rendered":"\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c (Adverse opinion) trong ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c (Adverse opinion)<\/font><\/h2>\n<p><b>\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n<p><b>\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Adverse opinion<\/b>.\u00a0<i>\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c\u00a0\u0111\u01b0\u1ee3c<\/i> \u0111\u01b0a ra khi ki\u1ec3m to\u00e1n vi\u00ean (KTV) cho r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 kh\u00f4ng tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00ed x\u00e9t tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu.<\/p>\n<p>Khi \u0111\u00f3 c\u00e1c v\u1ea5n \u0111\u1ec1 m\u00e0 KTV kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi Ban gi\u00e1m \u0111\u1ed1c l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng ho\u1eb7c li\u00ean quan t\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu \u0111\u1ebfn m\u1ee9c KTV k\u1ebft lu\u1eadn r\u1eb1ng \u00fd ki\u1ebfn d\u1ea1ng ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n l\u00e0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 sai ph\u1ea1m tr\u00ean BCTC.<\/p>\n<p><b>C\u01a1 s\u1edf c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c \u00a0<\/b><\/p>\n<p>Nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf thuy\u1ebft minh X, T\u1eadp \u0111o\u00e0n (T\u1ed5ng C\u00f4ng ty) ch\u01b0a h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con DEF m\u00e0 T\u1eadp \u0111o\u00e0n (T\u1ed5ng C\u00f4ng ty) \u0111\u00e3 mua trong n\u0103m 20X1, do ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p <span>l\u00ed<\/span> c\u1ee7a m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n v\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u1ecdng y\u1ebfu c\u1ee7a c\u00f4ng ty con t\u1ea1i ng\u00e0y mua.\u00a0<\/p>\n<p>Do \u0111\u00f3, kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y \u0111ang \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a T\u1eadp \u0111o\u00e0n (T\u1ed5ng C\u00f4ng ty) theo gi\u00e1 g\u1ed1c.\u00a0<\/p>\n<p>Theo <mark data-markjs=\"true\" class=\"IMSSeoSuggestItemInEditor\">qui<\/mark>\u00a0\u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (doanh nghi\u1ec7p) Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty con DEF ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t v\u00ec c\u00f4ng ty con ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9. N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty DEF \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t, nhi\u1ec1u kho\u1ea3n m\u1ee5c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t k\u00e8m theo s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu.\u00a0<\/p>\n<p>C\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t do vi\u1ec7c kh\u00f4ng h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng ty con l\u00e0 ch\u01b0a th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c<\/font><\/h3>\n<p>Theo \u00fd ki\u1ebfn c\u1ee7a ch\u00fang t\u00f4i, do t\u1ea7m quan tr\u1ecdng c\u1ee7a v\u1ea5n \u0111\u1ec1 n\u00eau t\u1ea1i &#8220;C\u01a1 s\u1edf c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c&#8221;, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u00e3 kh\u00f4ng ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p <span>l\u00ed<\/span>, tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a T\u1eadp \u0111o\u00e0n (T\u1ed5ng C\u00f4ng ty) ABC t\u1ea1i ng\u00e0y 31\/12\/20\u00d71, c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 cho n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac c\u00f9ng ng\u00e0y, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (doanh nghi\u1ec7p) Vi\u1ec7t Nam v\u00e0 c\u00e1c <mark data-markjs=\"true\" class=\"IMSSeoSuggestItemInEditor\">qui<\/mark>\u00a0\u0111\u1ecbnh ph\u00e1p <span>l\u00ed<\/span> c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n s\u1ed1 705, \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n tr\u00e1i ng\u01b0\u1ee3c (ti\u1ebfng Anh: Adverse opinion) \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi ki\u1ec3m to\u00e1n vi\u00ean cho r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 kh\u00f4ng tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00ed x\u00e9t tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh 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\/34504"}],"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=34504"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34504\/revisions"}],"predecessor-version":[{"id":68055,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34504\/revisions\/68055"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}