{"id":34533,"date":"2023-12-08T04:06:54","date_gmt":"2023-12-08T04:06:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/danh-gia-rui-ro-kiem-toan-audit-risk-assessment-la-gi-cac-loai-rui-ro.html"},"modified":"2023-12-23T20:57:22","modified_gmt":"2023-12-23T13:57:22","slug":"danh-gia-rui-ro-kiem-toan-audit-risk-assessment-la-gi-cac-loai-rui-ro","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/danh-gia-rui-ro-kiem-toan-audit-risk-assessment-la-gi-cac-loai-rui-ro.html","title":{"rendered":"\u0110\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m to\u00e1n (Audit risk assessment) l\u00e0 g\u00ec? C\u00e1c lo\u1ea1i r\u1ee7i ro"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: accountingweb)<\/p>\n<\/div>\n<\/div>\n

\u0110\u00e1nh gi\u00e1 ru\u0309i ro ki\u00ea\u0309m toa\u0301n<\/font><\/h2>\n

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

\u0110\u00e1nh gi\u00e1 ru\u0309i ro ki\u00ea\u0309m toa\u0301n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 audit risk assessment.<\/b><\/p>\n

\u0110\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m to\u00e1n <\/b>l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 x\u1ea3y ra l\u00e0 cao hay th\u1ea5p. \u0110\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m to\u00e1n \u0111\u00ea\u0309 phu\u0323c vu\u0323 cho vi\u1eb9\u0302c thi\u00ea\u0301t k\u00ea\u0301 ca\u0301c thu\u0309 tu\u0323c ki\u00ea\u0309m toa\u0301n va\u0300 xa\u0302y d\u01b0\u0323ng chu\u031bo\u031bng tri\u0300nh cho t\u01b0\u0300ng khoa\u0309n mu\u0323c.<\/p>\n

Ru\u0309i ro ki\u00ea\u0309m toa\u0301n<\/b>\u00a0la\u0300 nh\u01b0\u0303ng ru\u0309i ro ma\u0300 ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 m\u0103\u0301c pha\u0309i khi \u0111u\u031ba ra nh\u01b0\u0303ng nh\u1ea1\u0302n xe\u0301t kho\u0302ng xa\u0301c \u0111a\u0301ng v\u00ea\u0300 ca\u0301c tho\u0302ng tin ta\u0300i chi\u0301nh va\u0300 \u0111o\u0301 la\u0300 ca\u0301c sai so\u0301t nghie\u0302m tro\u0323ng.<\/p>\n

(Theo \u0111i\u0323nh nghi\u0303a cu\u0309a nguye\u0302n t\u0103\u0301c chi\u0309 \u0111a\u0323o ki\u00ea\u0309m toa\u0301n qu\u00f4\u0301c t\u00ea\u0301 IAG 25, tro\u0323ng y\u00ea\u0301u va\u0300 ru\u0309i ro ki\u00ea\u0309m toa\u0301n)<\/i><\/p>\n

Mu\u0323c \u0111i\u0301ch:<\/b> \u0110a\u0301nh gia\u0301 ru\u0309i ro ki\u00ea\u0309m toa\u0301n mong mu\u00f4\u0301n cho t\u01b0\u0300ng khoa\u0309n mu\u0323c (accepted audit risk).<\/p>\n

M\u01b0\u0301c ru\u0309i ro na\u0300y \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh phu\u0323 thu\u1ecd\u0302c va\u0300o hai y\u00ea\u0301u t\u00f4\u0301<\/p>\n

– M\u01b0\u0301c \u0111\u1ecd\u0302 ma\u0300 theo \u0111o\u0301 ngu\u031b\u01a1\u0300i s\u01b0\u0309 du\u0323ng be\u0302n ngoa\u0300i tin tu\u031b\u01a1\u0309ng va\u0300o ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.\u00a0<\/p>\n

– Kha\u0309 na\u0306ng kha\u0301ch ha\u0300ng g\u1ea1\u0306p kho\u0301 kha\u0306n v\u00ea\u0300 ta\u0300i chi\u0301nh khi ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n co\u0302ng b\u00f4\u0301.<\/p>\n

C\u00e1c lo\u1ea1i r\u1ee7i ro\u00a0<\/font><\/h3>\n

Ki\u00ea\u0309m toa\u0301n vie\u0302n c\u00e2\u0300n \u0111a\u0301nh gia\u0301 ba loa\u0323i ru\u0309i ro ki\u00ea\u0309m toa\u0301n sau:<\/p>\n

– Ru\u0309i ro c\u00f4\u0301 h\u01b0\u0303u:<\/b> La\u0300 s\u01b0\u0323 nghi ng\u01a1\u0300 m\u1ecd\u0302t s\u00f4\u0301 du\u031b ta\u0300i khoa\u0309n na\u0300o \u0111o\u0301 trong m\u1ecd\u0302t khoa\u0309n mu\u0323c, nghi\u1eb9\u0302p vu\u0323 na\u0300o \u0111o\u0301 ma\u0300 sai so\u0301t co\u0301 th\u00ea\u0309 xa\u0309y ra gia\u0309 s\u01b0\u0309 r\u0103\u0300ng kho\u0302ng co\u0301 m\u1ecd\u0302t bu\u031b\u01a1\u0301c ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 lie\u0302n quan na\u0300o. Ru\u0309i ro na\u0300y lie\u0302n quan \u0111\u00ea\u0301n hoa\u0323t \u0111\u1ecd\u0302ng va\u0300 nga\u0300nh ngh\u00ea\u0300 kinh doanh cu\u0309a kha\u0301ch ha\u0300ng.<\/p>\n

– Ru\u0309i ro ki\u00ea\u0309m soa\u0301t:<\/b> \u0110a\u0302y la\u0300 loa\u0323i ru\u0309i ro lie\u0302n quan \u0111\u00ea\u0301n s\u01b0\u0323 y\u00ea\u0301u ke\u0301m cu\u0309a h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302. Ru\u0309i ro ki\u00ea\u0309m soa\u0301t la\u0300 kha\u0309 na\u0306ng xa\u0309y ra ca\u0301c sai pha\u0323m tro\u0323ng y\u00ea\u0301u do h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 cu\u0309a \u0111o\u031bn vi\u0323 kha\u0301ch ha\u0300ng kho\u0302ng hoa\u0323t \u0111\u1ecd\u0302ng ho\u1ea1\u0306c hoa\u0323t \u0111\u1ecd\u0302ng kho\u0302ng hi\u1eb9\u0302u qua\u0309 do \u0111o\u0301 \u0111a\u0303 kho\u0302ng pha\u0301t hi\u1eb9\u0302n va\u0300 nga\u0306n ch\u1ea1\u0306n ca\u0301c sai pha\u0323m na\u0300y.<\/p>\n

Ru\u0309i ro ki\u00ea\u0309m soa\u0301t \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n vie\u0302n \u0111a\u0301nh gia\u0301 \u0111\u00f4\u0301i v\u01a1\u0301i t\u01b0\u0300ng khoa\u0309n mu\u0323c tre\u0302n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh tho\u0302ng qua vi\u1eb9\u0302c ti\u0300m hi\u00ea\u0309u h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 cu\u0309a kha\u0301ch ha\u0300ng \u0111\u00f4\u0301i v\u01a1\u0301i khoa\u0309n mu\u0323c na\u0300y.\u00a0<\/p>\n

Ru\u0309i ro ki\u00ea\u0309m soa\u0301t se\u0303 luo\u0302n xu\u00e2\u0301t hi\u1eb9\u0302n va\u0300 kho\u0301 tra\u0301nh kho\u0309i do nh\u01b0\u0303ng ha\u0323n ch\u00ea\u0301 c\u00f4\u0301 h\u01b0\u0303u cu\u0309a b\u00e2\u0301t k\u00ec h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 na\u0300o.<\/p>\n

– Ru\u0309i ro pha\u0301t hi\u1eb9\u0302n:<\/b> La\u0300 kha\u0309 na\u0306ng xa\u0309y ra ca\u0301c sai so\u0301t ho\u1ea1\u0306c gian l\u1ea1\u0302n ma\u0300 kho\u0302ng \u0111u\u031b\u01a1\u0323c nga\u0306n ch\u1ea1\u0306n hay pha\u0301t hi\u1eb9\u0302n b\u01a1\u0309i h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 va\u0300 cu\u0303ng kho\u0302ng \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0301t hi\u1eb9\u0302n tho\u0302ng qua ca\u0301c phu\u031bo\u031bng pha\u0301p ki\u00ea\u0309m toa\u0301n.<\/p>\n

Trong qua\u0301 tri\u0300nh ki\u00ea\u0309m toa\u0301n co\u0301 th\u00ea\u0309 co\u0301 ru\u0309i ro pha\u0301t hi\u1eb9\u0302n do a\u0309nh hu\u031b\u01a1\u0309ng cu\u0309a ca\u0301c nha\u0302n t\u00f4\u0301 sau \u0111a\u0302y: Ca\u0301c bu\u031b\u01a1\u0301c ki\u00ea\u0309m toa\u0301n kho\u0302ng thi\u0301ch h\u01a1\u0323p, pha\u0301t hi\u1eb9\u0302n ra b\u0103\u0300ng ch\u01b0\u0301ng nhu\u031bng kho\u0302ng nh\u1ea1\u0302n th\u01b0\u0301c \u0111u\u031b\u01a1\u0323c sai so\u0301t, hoa\u0300n toa\u0300n kho\u0302ng pha\u0301t hi\u1eb9\u0302n ra sai so\u0301t do co\u0301 s\u01b0\u0323 tho\u0302ng \u0111\u00f4\u0300ng.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Qui tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica. Sapuwa)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n \u0110\u00e1nh gi\u00e1 r\u1ee7i ro ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit risk assessment) \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c thi\u1ebft k\u1ebf c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n v\u00e0 x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh cho t\u1eebng kho\u1ea3n m\u1ee5c.\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\/34533"}],"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=34533"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34533\/revisions"}],"predecessor-version":[{"id":68073,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34533\/revisions\/68073"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}