{"id":34515,"date":"2023-12-08T04:06:06","date_gmt":"2023-12-08T04:06:06","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-tai-chinh-financial-audit-la-gi-dac-diem.html"},"modified":"2023-12-23T20:57:21","modified_gmt":"2023-12-23T13:57:21","slug":"kiem-toan-tai-chinh-financial-audit-la-gi-dac-diem","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-tai-chinh-financial-audit-la-gi-dac-diem.html","title":{"rendered":"Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh (Financial audit) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: trinityp3)<\/p>\n<\/div>\n<\/div>\n

Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh<\/font><\/h2>\n

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

Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh<\/b> hay ki\u1ec3m to\u00e1n b\u1ea3ng khai t\u00e0i ch\u00ednh<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 financial audit.<\/b><\/p>\n

Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh<\/b> la\u0300 m\u1ecd\u0302t loa\u0323i hi\u0300nh ki\u00ea\u0309m toa\u0301n hu\u031b\u01a1\u0301ng va\u0300o vi\u1eb9\u0302c xa\u0301c minh va\u0300 ba\u0300y to\u0309 y\u0301 ki\u00ea\u0301n v\u00ea\u0300 ti\u0301nh trung th\u01b0\u0323c va\u0300 h\u01a1\u0323p l\u00ed cu\u0309a ca\u0301c tho\u0302ng tin \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y tre\u0302n ba\u0309ng khai ta\u0300i chi\u0301nh do ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 tri\u0300nh \u0111\u1ecd\u0302 tu\u031bo\u031bng x\u01b0\u0301ng th\u01b0\u0323c hi\u1eb9\u0302n tre\u0302n co\u031b s\u01a1\u0309 h\u1eb9\u0302 th\u00f4\u0301ng ph\u00e1p l\u00ed<\/span> \u0111ang co\u0301 hi\u1eb9\u0302u l\u01b0\u0323c.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m<\/font><\/h3>\n

Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh co\u0301 ca\u0301c \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m chi\u0301nh sau \u0111a\u0302y:<\/p>\n

– \u0110\u00f4\u0301i tu\u031b\u01a1\u0323ng cu\u0309a ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh <\/b>la\u0300 ca\u0301c ba\u0309ng khai ta\u0300i chi\u0301nh.<\/p>\n

Ba\u0309ng khai ta\u0300i chi\u0301nh bao g\u00f4\u0300m tho\u0302ng tin kinh t\u00ea\u0301 \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y tre\u0302n co\u031b s\u01a1\u0309 chu\u00e2\u0309n m\u01b0\u0323c va\u0300 ch\u00ea\u0301 \u0111\u1ecd\u0302 k\u00ea\u0301 toa\u0301n kha\u0301i qua\u0301t v\u00ea\u0300 ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh, k\u00ea\u0301t qua\u0309 kinh doanh, lu\u00f4\u0300ng lu\u031bu chuy\u00ea\u0309n ti\u00ea\u0300n t\u1eb9\u0302 cu\u0309a m\u1ecd\u0302t co\u031b quan, t\u00f4\u0309 ch\u01b0\u0301c nh\u0103\u0300m \u0111a\u0301p \u01b0\u0301ng nhu c\u00e2\u0300u v\u00ea\u0300 tho\u0302ng tin cho ngu\u031b\u01a1\u0300i s\u01b0\u0309 du\u0323ng chu\u0301ng trong vi\u1eb9\u0302c \u0111u\u031ba ra ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh v\u00ea\u0300 kinh t\u00ea\u0301.<\/p>\n

Ba\u0309ng khai ta\u0300i chi\u0301nh cu\u0309a \u0111o\u031bn vi\u0323 k\u00ea\u0301 toa\u0301n co\u0301 ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng thu chi nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c, ca\u0301c co\u031b quan ha\u0300nh chi\u0301nh, \u0111o\u031bn vi\u0323 s\u01b0\u0323 nghi\u1eb9\u0302p s\u01b0\u0309 du\u0323ng kinh phi\u0301 t\u01b0\u0300 nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c va\u0300 \u0111o\u031bn vi\u0323 s\u01b0\u0323 nghi\u1eb9\u0302p, t\u00f4\u0309 ch\u01b0\u0301c kho\u0302ng s\u01b0\u0309 du\u0323ng kinh phi\u0301 t\u01b0\u0300 nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c bao g\u00f4\u0300m:\u00a0<\/p>\n

Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i ta\u0300i khoa\u0309n<\/p>\n

Ba\u0301o ca\u0301o thu chi, ba\u0309n thuy\u00ea\u0301t minh ba\u0301o ca\u0301o ta\u0300i chi\u0301nh va\u0300 ca\u0301c ba\u0301o ca\u0301o kha\u0301c theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t.\u00a0<\/p>\n

Ba\u0309ng khai ta\u0300i chi\u0301nh cu\u0309a \u0111o\u031bn vi\u0323 k\u00ea\u0301 toa\u0301n th\u01b0\u0323c hi\u1eb9\u0302n hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh g\u00f4\u0300m: Ba\u0309ng ca\u0302n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n; ba\u0301o ca\u0301o k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh; ba\u0301o ca\u0301o lu\u031bu chuy\u00ea\u0309n ti\u00ea\u0300n t\u1eb9\u0302 va\u0300 thuy\u00ea\u0301t minh ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

– Chu\u0309 th\u00ea\u0309 va\u0300 kha\u0301ch th\u00ea\u0309<\/b> trong ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh tu\u0300y thu\u1ecd\u0302c va\u0300o t\u01b0\u0300ng cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n cu\u0323 th\u00ea\u0309. V\u01a1\u0301i ca\u0301c \u0111o\u031bn vi\u0323 s\u01b0\u0309 du\u0323ng kinh phi\u0301 ho\u1ea1\u0306c v\u00f4\u0301n \u0111\u00e2\u0300u tu\u031b t\u01b0\u0300 nga\u0302n sa\u0301ch nha\u0300 nu\u031b\u01a1\u0301c thi\u0300 vi\u1eb9\u0302c ki\u00ea\u0309m toa\u0301n ca\u0301c ba\u0309ng khai ta\u0300i chi\u0301nh thu\u031b\u01a1\u0300ng do ki\u00ea\u0309m toa\u0301n nha\u0300 nu\u031b\u01a1\u0301c th\u01b0\u0323c hi\u1eb9\u0302n.<\/p>\n

– Mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n: <\/b>Xa\u0301c minh v\u00ea\u0300 ti\u0301nh trung th\u01b0\u0323c va\u0300 h\u1ee3p l\u00ed<\/span> cu\u0309a ca\u0301c tho\u0302ng tin tri\u0300nh ba\u0300y tre\u0302n ba\u0309ng khai ta\u0300i chi\u0301nh.<\/p>\n

– Co\u031b s\u01a1\u0309 ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m toa\u0301n:<\/b> Nh\u0103\u0300m \u0111a\u0323t \u0111u\u031b\u01a1\u0323c mu\u0323c tie\u0302u tre\u0302n, ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i d\u01b0\u0323a va\u0300o h\u1eb9\u0302 th\u00f4\u0301ng chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n (la\u0300 co\u031b ba\u0309n), ch\u00ea\u0301 \u0111\u1ecd\u0302 k\u00ea\u0301 toa\u0301n hi\u1eb9\u0302n ha\u0300nh cu\u0300ng h\u1eb9\u0302 th\u00f4\u0301ng ca\u0301c va\u0306n ba\u0309n ph\u00e1p l\u00ed<\/span> \u0111ang co\u0301 hi\u1eb9\u0302u l\u01b0\u0323c \u0111i\u00ea\u0300u chi\u0309nh hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Do nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i s\u01b0\u0309 du\u0323ng ba\u0309ng khai ta\u0300i chi\u0301nh thu\u031b\u01a1\u0300ng la\u0300 be\u0302n ngoa\u0300i \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n, quan ta\u0302m \u0111\u00ea\u0301n tho\u0302ng tin ta\u0300i chi\u0301nh v\u01a1\u0301i ca\u0301c mu\u0323c \u0111i\u0301ch kha\u0301c nhau ne\u0302n co\u031b s\u01a1\u0309 th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n (h\u1eb9\u0302 th\u00f4\u0301ng chu\u00e2\u0309n m\u01b0\u0323c) c\u00e2\u0300n pha\u0309i \u0111a\u0309m ba\u0309o ti\u0301nh th\u00f4\u0301ng nh\u00e2\u0301t.<\/p>\n

– K\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n: <\/b>K\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n pha\u0309i th\u00ea\u0309 hi\u1eb9\u0302n \u0111u\u031b\u01a1\u0323c y\u0301 ki\u00ea\u0301n cu\u0309a chu\u0309 th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n v\u00ea\u0300 \u0111\u1ecd\u0302 tin c\u1ea1\u0302y cu\u0309a tho\u0302ng tin \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y trong ba\u0309ng khai ta\u0300i chi\u0301nh. Ca\u0301c k\u00ea\u0301t lu\u1ea1\u0302n na\u0300y co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y trong bie\u0302n ba\u0309n ki\u00ea\u0309m toa\u0301n, va\u0300 chu\u0309 y\u00ea\u0301u la\u0300 trong ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Ch\u0103\u0309ng ha\u0323n, v\u01a1\u0301i ca\u0301c co\u0302ng ty ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p, ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n pha\u0309i \u0111u\u031b\u01a1\u0323c tri\u0300nh ba\u0300y theo m\u00e2\u0303u \u0111u\u031b\u01a1\u0323c qui \u0111i\u0323nh trong chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Be\u0302n ca\u0323nh \u0111o\u0301, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 cung c\u00e2\u0301p the\u0302m ca\u0301c di\u0323ch vu\u0323 gia ta\u0306ng nhu\u031b \u0111u\u031ba ra ca\u0301c l\u01a1\u0300i khuye\u0302n ho\u1ea1\u0306c tu\u031b v\u00e2\u0301n v\u00ea\u0300 hoa\u0300n thi\u1eb9\u0302n ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 ho\u1ea1\u0306c h\u1eb9\u0302 th\u00f4\u0301ng k\u00ea\u0301 toa\u0301n cu\u0309a kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n trong thu\u031b qua\u0309n l\u00ed.<\/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 t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial audit) l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n h\u01b0\u1edbng v\u00e0o vi\u1ec7c x\u00e1c minh v\u00e0 b\u00e0y t\u1ecf \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u1ea3ng khai 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\/34515"}],"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=34515"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34515\/revisions"}],"predecessor-version":[{"id":68063,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34515\/revisions\/68063"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}