{"id":34506,"date":"2023-12-08T04:05:33","date_gmt":"2023-12-08T04:05:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/y-kien-kiem-toan-ngoai-tru-qualified-opinion-la-gi-dac-trung-cua-y-kien-kiem-toan-ngoai-tru.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"y-kien-kiem-toan-ngoai-tru-qualified-opinion-la-gi-dac-trung-cua-y-kien-kiem-toan-ngoai-tru","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/y-kien-kiem-toan-ngoai-tru-qualified-opinion-la-gi-dac-trung-cua-y-kien-kiem-toan-ngoai-tru.html","title":{"rendered":"\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb (Qualified opinion) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb (Qualified opinion)<\/font><\/h2>\n

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

\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb<\/b> trong ti\u1ebfng Anh l\u00e0 Qualified opinion<\/b>. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb <\/i>c\u00f2n g\u1ecdi l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n.<\/p>\n

\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb<\/i>\u00a0\u0111\u01b0\u1ee3c \u0111\u01b0a ra trong tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n vi\u00ean<\/span> cho r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed<\/span> t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh, d\u00f2ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb x\u00e9t tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu n\u1ebfu kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi y\u1ebfu t\u1ed1 t\u00f9y thu\u1ed9c. C\u1ee5 th\u1ec3:<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i tr\u00ecnh b\u00e0y “\u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb” khi:<\/p>\n

– D\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c, ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn l\u00e0 c\u00e1c sai s\u00f3t, x\u00e9t ri\u00eang l\u1ebb hay t\u1ed5ng h\u1ee3p l\u1ea1i, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu nh\u01b0ng kh\u00f4ng lan t\u1ecfa \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; ho\u1eb7c<\/p>\n

– Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, nh\u01b0ng ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1eb1ng nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u00f3 th\u1ec3 c\u00f3 c\u1ee7a c\u00e1c sai s\u00f3t ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n (n\u1ebfu c\u00f3) c\u00f3 th\u1ec3 l\u00e0 tr\u1ecdng y\u1ebfu nh\u01b0ng kh\u00f4ng lan t\u1ecfa \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u1ebfu t\u1ed1 ngo\u1ea1i tr\u1eeb: Ki\u1ec3m to\u00e1n vi\u00ean (KTV) c\u00f3 b\u1ea5t \u0111\u1ed3ng v\u1edbi Ban gi\u00e1m \u0111\u1ed1c ho\u1eb7c do c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u1ecb gi\u1edbi h\u1ea1n l\u00e0 quan tr\u1ecdng nh\u01b0ng kh\u00f4ng li\u00ean quan \u0111\u1ebfn m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn c\u00e1c kho\u1ea3n m\u1ee5c t\u1edbi m\u1ee9c m\u00e0 ph\u1ea3i \u0111\u01b0a \u00fd ki\u1ebfn kh\u00f4ng ch\u1ea5p nh\u1eadn.<\/p>\n

C\u01a1 s\u1edf c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb<\/b><\/p>\n

C\u00f4ng ty ch\u01b0a tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1eabn \u0111\u1ebfn kho\u1ea3n m\u1ee5c “H\u00e0ng t\u1ed3n kho” (M\u00e3 s\u1ed1 140) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u0111ang \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 g\u1ed1c l\u00e0 XXX1 VND thay v\u00ec ph\u1ea3i ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c. Vi\u1ec7c ghi nh\u1eadn nh\u01b0 v\u1eady l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (doanh nghi\u1ec7p) Vi\u1ec7t Nam.\u00a0<\/p>\n

C\u00e1c t\u00e0i li\u1ec7u t\u1ea1i C\u00f4ng ty cho th\u1ea5y, n\u1ebfu ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u00ec kho\u1ea3n m\u1ee5c “H\u00e0ng t\u1ed3n kho” tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n s\u1ebd gi\u1ea3m \u0111i l\u00e0 XXX2 VND. \u0110\u1ed3ng th\u1eddi, tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 ti\u00eau “Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n” s\u1ebd t\u0103ng l\u00e0 XXX2 VND, ch\u1ec9 ti\u00eau “Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh” v\u00e0 “L\u1ee3i nhu\u1eadn sau thu\u1ebf” s\u1ebd gi\u1ea3m \u0111i t\u01b0\u01a1ng \u1ee9ng l\u00e0 XXX3 VND.<\/p>\n

\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb\u00a0<\/b><\/p>\n

Theo \u00fd ki\u1ebfn c\u1ee7a ch\u00fang t\u00f4i, ngo\u1ea1i tr\u1eeb \u1ea3nh h\u01b0\u1edfng c\u1ee7a v\u1ea5n \u0111\u1ec1 n\u00eau t\u1ea1i \u0111o\u1ea1n “C\u01a1 s\u1edf c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb”, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p 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 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, 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 qui \u0111\u1ecbnh ph\u00e1p 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.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u1ebfu t\u1ed1 t\u00f9y thu\u1ed9c: L\u00e0 y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u00ec ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c s\u1ef1 ki\u1ec7n t\u01b0\u01a1ng lai n\u1eb1m ngo\u00e0i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 KTV.\u00a0<\/p>\n

V\u00ed d\u1ee5 nh\u01b0 m\u1ed9t kho\u1ea3n doanh thu c\u00f3 th\u1ec3 b\u1ecb tr\u1ea3 l\u1ea1i trong t\u01b0\u01a1ng lai s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan t\u1edbi t\u00ednh li\u00ean t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb.\u00a0<\/p>\n

Vi\u1ec7c \u0111\u01b0a ra y\u1ebfu t\u1ed1 t\u00f9y thu\u1ed9c s\u1ebd gi\u00fap KTV gi\u1ea3m b\u1edbt c\u00e1c r\u1ee7i ro v\u00e0 l\u00e0m cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC ti\u1ebfp t\u1ee5c theo d\u00f5i khi s\u1ef1 ki\u1ec7n c\u00f3 th\u1ec3 x\u1ea3y ra.<\/p>\n

(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":"

\n \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb (ti\u1ebfng Anh: Qualified opinion) l\u00e0 m\u1ed9t trong ba d\u1ea1ng \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n.\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\/34506"}],"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=34506"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34506\/revisions"}],"predecessor-version":[{"id":68056,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34506\/revisions\/68056"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}