{"id":34509,"date":"2023-12-08T04:05:42","date_gmt":"2023-12-08T04:05:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-doc-lap-independent-audit-la-gi-dac-trung.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"kiem-toan-doc-lap-independent-audit-la-gi-dac-trung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-doc-lap-independent-audit-la-gi-dac-trung.html","title":{"rendered":"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (Independent audit) l\u00e0 g\u00ec? \u0110\u1eb7c tr\u01b0ng"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: netzings)<\/p>\n<\/div>\n<\/div>\n

Ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p<\/font><\/h2>\n

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

Ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p <\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 independent audit.<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p<\/b> la\u0300 ca\u0301c t\u00f4\u0309 ch\u01b0\u0301c kinh doanh di\u0323ch vu\u0323 ki\u00ea\u0309m toa\u0301n va\u0300 tu\u031b v\u00e2\u0301n theo ye\u0302u c\u00e2\u0300u cu\u0309a kha\u0301ch ha\u0300ng. \u0110a\u0302y la\u0300 hoa\u0323t \u0111\u1ecd\u0302ng \u0111\u1ea1\u0306c tru\u031bng cu\u0309a n\u00ea\u0300n kinh t\u00ea\u0301 thi\u0323 tru\u031b\u01a1\u0300ng.\u00a0<\/p>\n

Cho \u0111\u00ea\u0301n nay, tre\u0302n th\u00ea\u0301 gi\u01a1\u0301i \u0111a\u0303 co\u0301 ha\u0300ng tra\u0306m nga\u0300n t\u00f4\u0309 ch\u01b0\u0301c ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p hoa\u0323t \u0111\u1ecd\u0302ng trong li\u0303nh v\u01b0\u0323c ki\u00ea\u0309m toa\u0301n va\u0300 tu\u031b v\u00e2\u0301n ta\u0300i chi\u0301nh.<\/p>\n

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

Ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p co\u0301 ca\u0301c \u0111\u1ea1\u0306c tru\u031bng co\u031b ba\u0309n sau<\/p>\n

Chu\u0309 th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111\u1ecd\u0302c l\u1ea1\u0302p. Kinh doanh di\u0323ch vu\u0323 ki\u00ea\u0309m toa\u0301n la\u0300 kinh doanh m\u1ecd\u0302t ngh\u00ea\u0300 chuye\u0302n sa\u0302u ne\u0302n pha\u0309i co\u0301 ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111u\u0309 \u0111i\u00ea\u0300u ki\u1eb9\u0302n ha\u0300nh ngh\u00ea\u0300.\u00a0<\/p>\n

Vi\u0301 du\u0323, <\/b>\u01a1\u0309 Vi\u1eb9\u0302t Nam , \u0111\u00ea\u0309 ha\u0300nh ngh\u00ea\u0300 ki\u00ea\u0309m toa\u0301n thi\u0300 c\u00e2\u0300n co\u0301 \u0111u\u0309 ca\u0301c \u0111i\u00ea\u0300u ki\u1eb9\u0302n sau \u0111a\u0302y:<\/p>\n

– V\u00ea\u0300 nghi\u1eb9\u0302p vu\u0323 chuye\u0302n mo\u0302n: Pha\u0309i co\u0301 ch\u01b0\u0301ng chi\u0309 k\u00ea\u0301 toa\u0301n vie\u0302n co\u0302ng ch\u01b0\u0301ng (Certified Public Accountants – CPA).<\/p>\n

– V\u00ea\u0300 ph\u00e2\u0309m ch\u00e2\u0301t \u0111a\u0323o \u0111\u01b0\u0301c: Pha\u0309i la\u0300 ngu\u031b\u01a1\u0300i kho\u0302ng co\u0301 ti\u00ea\u0300n a\u0301n ti\u00ea\u0300n s\u01b0\u0323.<\/p>\n

– V\u00ea\u0300 pha\u0301p l\u00ed: Pha\u0309i \u0111a\u0306ng k\u00ed ha\u0300nh ngh\u00ea\u0300 ta\u0323i B\u1ecd\u0302 Ta\u0300i chi\u0301nh. \u01a0\u0309 ca\u0301c qu\u00f4\u0301c gia kha\u0301c, ki\u00ea\u0309m toa\u0301n vie\u0302n thu\u031b\u01a1\u0300ng \u0111a\u0306ng k\u00ed ha\u0300nh ngh\u00ea\u0300 ta\u0323i ta\u0323i B\u1ecd\u0302 Tu\u031b pha\u0301p.<\/p>\n

– V\u00ea\u0300 xa\u0303 h\u1ecd\u0302i: Kho\u0302ng co\u0301 chung l\u01a1\u0323i i\u0301ch, kho\u0302ng co\u0301 quan h\u1eb9\u0302 ru\u1ecd\u0302t thi\u0323t v\u01a1\u0301i kha\u0301ch th\u1ec3 ki\u1ec3m to\u00e1n.<\/p>\n

M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c<\/b><\/p>\n

– Co\u0302ng ty ki\u00ea\u0309m toa\u0301n<\/b> la\u0300 b\u1ecd\u0302 ma\u0301y t\u00f4\u0309 ch\u01b0\u0301c b\u1ecd\u0302 ma\u0301y ki\u00ea\u0309m toa\u0301n v\u01a1\u0301i s\u00f4\u0301 lu\u031b\u01a1\u0323ng l\u01a1\u0301n ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111\u1ecd\u0302c l\u1ea1\u0302p. Ca\u0301c co\u0302ng ty na\u0300y th\u01b0\u0323c hi\u1eb9\u0302n nhi\u00ea\u0300u loa\u0323i di\u0323ch vu\u0323 tre\u0302n \u0111i\u0323a ba\u0300n r\u1ecd\u0302ng l\u01a1\u0301n. Do \u0111o\u0301, chu\u0301ng \u0111u\u031b\u01a1\u0323c t\u00f4\u0309 ch\u01b0\u0301c theo loa\u0323i hi\u0300nh pha\u0302n ta\u0301n va\u0300 \u0111i\u00ea\u0300u ha\u0300nh theo phu\u031bo\u031bng th\u01b0\u0301c ch\u01b0\u0301c na\u0306ng ho\u1ea1\u0306c k\u00ea\u0301t h\u01a1\u0323p.\u00a0<\/p>\n

Theo mo\u0302 hi\u0300nh na\u0300y, ca\u0301c co\u0302ng ty \u0111o\u0300i ho\u0309i tri\u0300nh \u0111\u1ecd\u0302 t\u00f4\u0309 ch\u01b0\u0301c ph\u00f4\u0301i h\u01a1\u0323p cao cu\u0309a ca\u0301c nha\u0300 qu\u1ea3n l\u00ed<\/span>, \u0111o\u0300i ho\u0309i kha\u0309 na\u0306ng chuye\u0302n mo\u0302n cao va\u0300 toa\u0300n di\u1eb9\u0302n cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n va\u0300 la\u0303nh \u0111a\u0323o co\u0302ng ty, \u0111o\u0300i ho\u0309i \u0111\u00e2\u0300u tu\u031b l\u01a1\u0301n v\u00ea\u0300 chuye\u0302n gia, kinh nghi\u1eb9\u0302m va\u0300 ti\u00ea\u0300n v\u00f4\u0301n,…\u00a0<\/p>\n

Tuy nhie\u0302n, cu\u0303ng do luo\u0302n co\u0301 ti\u00ea\u0300m na\u0306ng l\u01a1\u0301n nhu\u031b th\u00ea\u0301 ne\u0302n ca\u0301c co\u0302ng ty ki\u00ea\u0309m toa\u0301n co\u0301 s\u01b0\u0301c canh tranh l\u01a1\u0301n tre\u0302n thi\u0323 tru\u031b\u01a1\u0300ng.\u00a0<\/p>\n

Hi\u1eb9\u0302n nay, th\u00ea\u0301 ma\u0323nh trong ca\u0323nh tranh qu\u00f4\u0301c t\u00ea\u0301 cu\u0309a ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p thu\u1ecd\u0302c v\u00ea\u0300 ca\u0301c co\u0302ng ty ki\u00ea\u0309m toa\u0301n co\u0301 qui mo\u0302 l\u01a1\u0301n qu\u00f4\u0301c gia va\u0300 xuye\u0302n qu\u00f4\u0301c gia.\u00a0<\/p>\n

Trong s\u00f4\u0301 \u0111o\u0301 pha\u0309i nh\u0103\u0301c \u0111\u00ea\u0301n 4 co\u0302ng ty xuye\u0302n qu\u00f4\u0301c gia \u0111\u01b0\u0301ng ha\u0300ng \u0111\u00e2\u0300u th\u00ea\u0301 gi\u01a1\u0301i (go\u0323i t\u0103\u0301t la\u0300 Big-fours) la\u0300 Ernst and Young, Deloitte, KPMG Peat Marwick va\u0300 Price Waterhouse Coopers.<\/p>\n

– Va\u0306n pho\u0300ng ki\u00ea\u0309m toa\u0301n<\/b> tu\u031b \u0111u\u031b\u01a1\u0323c hi\u0300nh tha\u0300nh b\u01a1\u0309i m\u1ecd\u0302t ho\u1ea1\u0306c va\u0300i ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111\u1ecd\u0302c l\u1ea1\u0302p \u0111\u00ea\u0309 kinh doanh di\u0323ch vu\u0323 ki\u00ea\u0309m toa\u0301n va\u0300 ca\u0301c di\u0323ch vu\u0323 kha\u0301c co\u0301 lie\u0302n quan. Mo\u0302 hi\u0300nh na\u0300y pha\u0301t tri\u00ea\u0309n ph\u00f4\u0309 bi\u00ea\u0301n \u01a1\u0309 C\u1ecd\u0302ng hoa\u0300 Pha\u0301p va\u0300 ca\u0301c nu\u031b\u01a1\u0301c Ta\u0302y A\u0302u.\u00a0<\/p>\n

U\u031bu \u0111i\u00ea\u0309m cu\u0309a loa\u0323i hi\u0300nh na\u0300y la\u0300 pha\u0301t huy ti\u0301nh na\u0306ng \u0111\u1ecd\u0302ng cao cu\u0309a b\u1ecd\u0302 ma\u0301y ki\u00ea\u0309m toa\u0301n,thi\u0301ch \u01b0\u0301ng v\u01a1\u0301i nhu c\u00e2\u0300u ki\u00ea\u0309m toa\u0301n va\u0300 tu\u031b v\u00e2\u0301n cu\u0309a ca\u0301c doanh nghi\u1eb9\u0302p v\u01b0\u0300a va\u0300 nho\u0309.\u00a0<\/p>\n

Tuy nhie\u0302n, nhu\u031b\u01a1\u0323c \u0111i\u00ea\u0309m la\u0300 ca\u0301c va\u0306n pho\u0300ng chi\u0309 th\u01b0\u0323c hi\u1eb9\u0302n gi\u01a1\u0301i ha\u0323n ca\u0301c di\u0323ch vu\u0323 va\u0300 s\u01b0\u0301c ca\u0323nh tranh cu\u0309a m\u00f4\u0303i t\u00f4\u0309 ch\u01b0\u0301c cu\u0303ng ha\u0323n ch\u00ea\u0301.<\/p>\n

Kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

\u0110\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n di\u0323ch vu\u0323 ki\u00ea\u0309m toa\u0301n cu\u0303ng nhu\u031b ca\u0301c di\u0323ch vu\u0323 kha\u0301c co\u0301 lie\u0302n quan nhu\u031b k\u00ea\u0301 toa\u0301n, thu\u00ea\u0301, tu\u031b v\u00e2\u0301n, ta\u0300i chi\u0301nh, tin ho\u0323c,… ca\u0301c t\u00f4\u0309 ch\u01b0\u0301c ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p co\u0301 quan h\u1eb9\u0302 v\u01a1\u0301i kha\u0301ch ha\u0300ng t\u01b0\u0323 nguy\u1eb9\u0302n ho\u1ea1\u0306c b\u0103\u0301t bu\u1ecd\u0302c theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t.<\/p>\n

– Kha\u0301ch th\u00ea\u0309 b\u0103\u0301t bu\u1ecd\u0302c:<\/b> la\u0300 ca\u0301c t\u00f4\u0309 ch\u01b0\u0301c, \u0111o\u031bn vi\u0323 theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t b\u0103\u0301t bu\u1ecd\u0302c pha\u0309i thue\u0302 co\u0302ng ty ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Ta\u0323i Vi\u1eb9\u0302t Nam, theo Lu\u1ea1\u0302t Ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p thi\u0300 ca\u0301c doanh nghi\u1eb9\u0302p, t\u00f4\u0309 ch\u01b0\u0301c ma\u0300 pha\u0301p lu\u1ea1\u0302t quy \u0111i\u0323nh ba\u0301o ca\u0301o ta\u0300i chi\u0301nh ha\u0300ng na\u0306m pha\u0309i \u0111u\u031b\u01a1\u0323c doanh nghi\u1eb9\u0302p ki\u00ea\u0309m toa\u0301n, chi nha\u0301nh doanh nghi\u1eb9\u0302p ki\u00ea\u0309m toa\u0301n nu\u031b\u01a1\u0301c ngoa\u0300i ta\u0323i Vi\u1eb9\u0302t Nam ki\u00ea\u0309m toa\u0301n, bao g\u00f4\u0300m:<\/p>\n

Doanh nghi\u1eb9\u0302p co\u0301 v\u00f4\u0301n \u0111\u00e2\u0300u tu\u031b nu\u031b\u01a1\u0301c ngoa\u0300i<\/p>\n

T\u00f4\u0309 ch\u01b0\u0301c ti\u0301n du\u0323ng \u0111u\u031b\u01a1\u0323c tha\u0300nh l\u1ea1\u0302p va\u0300 hoa\u0323t \u0111\u1ecd\u0302ng theo Lu\u1ea1\u0302t ca\u0301c t\u00f4\u0309 ch\u01b0\u0301c ti\u0301n du\u0323ng<\/p>\n

T\u00f4\u0309 ch\u01b0\u0301c ta\u0300i chi\u0301nh, doanh nghi\u1eb9\u0302p kinh doanh ba\u0309o hi\u00ea\u0309m, doanh nghi\u1eb9\u0302p mo\u0302i gi\u01a1\u0301i ba\u0309o hi\u00ea\u0309m<\/p>\n

Co\u0302ng ty \u0111a\u0323i chu\u0301ng, t\u00f4\u0309 ch\u01b0\u0301c pha\u0301t ha\u0300nh va\u0300 t\u00f4\u0309 ch\u01b0\u0301c kinh doanh ch\u01b0\u0301ng khoa\u0301n<\/p>\n

– Kha\u0301ch th\u00ea\u0309 t\u01b0\u0323 nguy\u1eb9\u0302n:<\/b> la\u0300 t\u00e2\u0301t ca\u0309 ca\u0301c \u0111o\u031bn vi\u0323, ca\u0301 nha\u0302n co\u0300n la\u0323i co\u0301 nhu c\u00e2\u0300u ki\u00ea\u0309m toa\u0301n.<\/p>\n

Loa\u0323i hi\u0300nh ki\u00ea\u0309m toa\u0301n chu\u0309 y\u00ea\u0301u<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p chu\u0309 y\u00ea\u0301u ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh, go\u0301p ph\u00e2\u0300n co\u0302ng khai, minh ba\u0323ch ba\u0301o ca\u0301o ta\u0300i chi\u0301nh cu\u0309a ca\u0301c doanh nghi\u1eb9\u0302p, t\u00f4\u0309 ch\u01b0\u0301c; la\u0300nh ma\u0323nh mo\u0302i tru\u031b\u01a1\u0300ng \u0111\u00e2\u0300u tu\u031b; pha\u0301t hi\u1eb9\u0302n va\u0300 nga\u0306n ch\u1ea1\u0306n ha\u0300nh vi vi pha\u0323m pha\u0301p lu\u1ea1\u0302t t\u01b0\u0300 \u0111o\u0301 na\u0302ng cao hi\u1eb9\u0302u qua\u0309 co\u0302ng ta\u0301c qu\u1ea3n l\u00ed<\/span> va\u0300 \u0111i\u00ea\u0300u ha\u0300nh kinh t\u00ea\u0301, ta\u0300i chi\u0301nh cu\u0309a Nha\u0300 nu\u031b\u01a1\u0301c va\u0300 hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p.\u00a0<\/p>\n

Ngoa\u0300i ra, tu\u0300y theo ye\u0302u c\u00e2\u0300u cu\u0309a kha\u0301ch ha\u0300ng ma\u0300 ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p co\u0301 th\u00ea\u0309 ti\u00ea\u0301n ha\u0300nh cung c\u00e2\u0301p ca\u0301c di\u0323ch vu\u0323 kha\u0301c nhu\u031b tu\u031b v\u00e2\u0301n ta\u0300i chi\u0301nh, k\u00ea\u0301 toa\u0301n,…<\/p>\n

M\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a chu\u0309 th\u00ea\u0309 va\u0300 kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n la\u0300 ngoa\u0323i ki\u00ea\u0309m<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m toa\u0301n d\u01b0\u0323a tre\u0302n co\u031b s\u01a1\u0309 tho\u0309a thu\u1ea1\u0302n v\u01a1\u0301i kha\u0301ch ha\u0300ng tho\u0302ng qua h\u01a1\u0323p \u0111\u00f4\u0300ng ki\u00ea\u0309m toa\u0301n va\u0300 thu phi\u0301 ki\u00ea\u0309m toa\u0301n t\u01b0\u0300 kha\u0301ch ha\u0300ng.<\/p>\n

Gia\u0301 tri\u0323 pha\u0301p l\u00ed cu\u0309a ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n ma\u0300 ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p pha\u0301t ha\u0300nh co\u0301 gia\u0301 tri\u0323 ph\u00e1p l\u00ed<\/span> cao, ta\u0323o ni\u00ea\u0300m tin cho nh\u01b0\u0303ng “ngu\u031b\u01a1\u0300i quan ta\u0302m” \u0111\u00ea\u0301n ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh cu\u0309a \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n:<\/p>\n

– Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n cu\u0309a ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p \u0111u\u031bo\u031bc co\u031b quan Nha\u0300 nu\u031b\u01a1\u0301c va\u0300 \u0111o\u031bn vi\u0323 c\u00e2\u0301p tre\u0302n s\u01b0\u0309 du\u0323ng cho qu\u1ea3n l\u00ed, \u0111i\u00ea\u0300u ha\u0300nh theo ch\u01b0\u0301c na\u0306ng, nhi\u1eb9\u0302m vu\u0323 \u0111u\u031b\u01a1\u0323c giao.<\/p>\n

– Ca\u0301c c\u00f4\u0309 \u0111o\u0302ng, ca\u0301c nha\u0300 \u0111\u00e2\u0300u tu\u031b co\u0301 quy\u00ea\u0300n l\u01a1\u0323i tr\u01b0\u0323c ti\u00ea\u0301p v\u01a1\u0301i \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n, ca\u0301c be\u0302n tham gia lie\u0302n doanh, lie\u0302n k\u00ea\u0301t, ca\u0301c kha\u0301ch ha\u0300ng va\u0300 t\u00f4\u0309 ch\u01b0\u0301c, ca\u0301 nha\u0302n kha\u0301c s\u01b0\u0309 du\u0323ng k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n \u0111\u00ea\u0309 x\u01b0\u0309 l\u00ed ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 v\u00ea\u0300 quy\u00ea\u0300n l\u01a1\u0323i va\u0300 nghi\u0303a vu\u0323 cu\u0309a ca\u0301c be\u0302n co\u0301 lie\u0302n quan trong qua\u0301 tri\u0300nh hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a \u0111o\u031bn vi\u0323.<\/p>\n

– Ngoa\u0300i ra, ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p co\u0300n giu\u0301p \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n pha\u0301t hi\u1eb9\u0302n, x\u01b0\u0309 l\u00ed va\u0300 nga\u0306n ng\u01b0\u0300a ki\u0323p th\u01a1\u0300i ca\u0301c sai so\u0301t, y\u00ea\u0301u ke\u0301m trong hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a \u0111o\u031bn vi\u0323.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n, \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (ti\u1ebfng Anh: Independent audit) l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng. \u0110\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c tr\u01b0ng c\u1ee7a n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng.\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\/34509"}],"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=34509"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34509\/revisions"}],"predecessor-version":[{"id":68058,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34509\/revisions\/68058"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}