{"id":34511,"date":"2023-12-08T04:05:52","date_gmt":"2023-12-08T04:05:52","guid":{"rendered":"https:\/\/masterskills.org\/blog\/y-kien-chap-nhan-toan-phan-unqualified-opinion-la-gi.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"y-kien-chap-nhan-toan-phan-unqualified-opinion-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/y-kien-chap-nhan-toan-phan-unqualified-opinion-la-gi.html","title":{"rendered":"\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n (Unqualified opinion) 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 ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n (Unqualified opinion)<\/font><\/h2>\n<p><b>\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n<p><b>\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Unqualified opinion<\/b>. <i>\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n<\/i> l\u00e0 \u00fd ki\u1ebfn \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) \u0111\u00e3 \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 v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n<p><b>\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n<\/b> c\u0169ng h\u00e0m \u00fd r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c thay \u0111\u1ed5i v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u0169ng nh\u01b0 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c xem x\u00e9t, \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb n\u00eau r\u00f5 trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng<\/font><\/h3>\n<p>&#8211; \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong tr\u01b0\u1eddng h\u1ee3p <span>ki\u1ec3m to\u00e1n vi\u00ean<\/span> cho r\u1eb1ng BCTC c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3n \u00e1nh trung th\u1ef1c v\u00e0 h\u1ee3p <span>l\u00ed<\/span> d\u1ef1a tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3, d\u00f2ng ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 tr\u00ecnh b\u00e0y ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh ho\u1eb7c nh\u1eefng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn r\u1ed9ng r\u00e3i.<\/p>\n<p>&#8211; \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p BCTC c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 t\u1ed3n t\u1ea1i nh\u1eefng sai ph\u1ea1m tr\u1ecdng y\u1ebfu nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh theo ki\u1ebfn ngh\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean. BCTC sau khi \u0111i\u1ec1u ch\u1ec9nh s\u1ebd \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean ch\u1ea5p nh\u1eadn.\u00a0<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">V\u00ed d\u1ee5<\/font><\/h3>\n<p>&#8211; \u0110o\u1ea1n \u00fd ki\u1ebfn v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n:\u00a0<\/p>\n<p>&#8220;Theo \u00fd ki\u1ebfn c\u1ee7a ch\u00fang t\u00f4i, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 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 C\u00f4ng ty C\u1ed5 ph\u1ea7n S\u1ea3n xu\u1ea5t v\u00e0 Th\u01b0\u01a1ng m\u1ea1i VAS t\u1ea1i ng\u00e0y 31\/12\/2014, 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\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&#8221;.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Chu\u1ea9n m\u1ef1c s\u1ed1 700, H\u00ecnh th\u00e0nh \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; Qui\u00a0tr\u00ecnh ki\u1ec3m to\u00e1n,\u00a0T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            \u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n (ti\u1ebfng Anh: Unqualified opinion) l\u00e0 \u00fd ki\u1ebfn \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \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 v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.\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\/34511"}],"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=34511"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34511\/revisions"}],"predecessor-version":[{"id":68060,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34511\/revisions\/68060"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}