{"id":34537,"date":"2023-12-08T04:07:04","date_gmt":"2023-12-08T04:07:04","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ho-so-kiem-toan-nam-current-audit-files-la-gi-noi-dung.html"},"modified":"2023-12-23T20:57:23","modified_gmt":"2023-12-23T13:57:23","slug":"ho-so-kiem-toan-nam-current-audit-files-la-gi-noi-dung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ho-so-kiem-toan-nam-current-audit-files-la-gi-noi-dung.html","title":{"rendered":"H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m (Current audit files) l\u00e0 g\u00ec? N\u1ed9i dung"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: dynamicbusiness)<\/p>\n<\/div>\n<\/div>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n na\u0306m\u00a0<\/font><\/h2>\n

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

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n na\u0306m<\/b> hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n hi\u1eb9\u0302n ha\u0300nh<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Current\u00a0audit files.<\/b><\/p>\n

H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m l\u00e0 m\u1ed9t lo\u1ea1i c\u1ee7a h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n.<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n na\u0306m<\/b> la\u0300 h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n ch\u01b0\u0301a \u0111\u01b0\u0323ng ca\u0301c tho\u0302ng tin v\u00ea\u0300 kha\u0301ch ha\u0300ng chi\u0309 lie\u0302n quan \u0111\u00ea\u0301n cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n m\u1ecd\u0302t na\u0306m ta\u0300i chi\u0301nh.\u00a0<\/p>\n

N\u1ed9i dung h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m<\/font><\/h3>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n na\u0306m bao g\u00f4\u0300m ca\u0301c d\u01b0\u0303 li\u1eb9\u0302u a\u0301p du\u0323ng cho na\u0306m ki\u00ea\u0309m toa\u0301n<\/p>\n

– Ca\u0301c tho\u0302ng tin v\u00ea\u0300 nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i tham gia cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n<\/p>\n

– Ca\u0301c va\u0306n ba\u0309n qui \u0111i\u0323nh v\u00ea\u0300 ta\u0300i chi\u0301nh, k\u00ea\u0301 toa\u0301n, thu\u00ea\u0301,… cu\u0309a co\u031b quan co\u0301 th\u00e2\u0309m quy\u00ea\u0300n lie\u0302n quan \u0111\u00ea\u0301n na\u0306m ta\u0300i chi\u0301nh.<\/p>\n

– Ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n, thu\u031b qua\u0309n l\u00ed<\/span>, ba\u0301o ca\u0301o ta\u0300i chi\u0301nh cu\u0309a nie\u0302n \u0111\u1ecd\u0302 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n<\/p>\n

– Ca\u0301c va\u0306n ba\u0309n la\u0300m ca\u0306n c\u01b0\u0301 pha\u0301p l\u00ed<\/span> cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n nhu\u031b h\u01a1\u0323p \u0111\u00f4\u0300ng ki\u00ea\u0309m toa\u0301n, thu\u031b he\u0323n ki\u00ea\u0309m toa\u0301n, phu\u0323 lu\u0323c h\u01a1\u0323p \u0111\u00f4\u0300ng (n\u00ea\u0301u co\u0301) va\u0300 Bie\u0302n ba\u0309n thanh l\u00ed<\/span> h\u01a1\u0323p \u0111\u00f4\u0300ng<\/p>\n

– K\u00ea\u0301 hoa\u0323ch chi\u00ea\u0301n lu\u031b\u01a1\u0323c, chu\u031bo\u031bng tri\u0300nh ki\u00ea\u0309m toa\u0301n va\u0300 nh\u01b0\u0303ng thay \u0111\u00f4\u0309i (n\u00ea\u0301u co\u0301)<\/p>\n

– Nh\u01b0\u0303ng tho\u0302ng tin b\u00f4\u0309 sung v\u00ea\u0300 s\u01b0\u0323 thay \u0111\u00f4\u0309i h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m toa\u0301n, h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302 cu\u0309a kha\u0301ch ha\u0300ng<\/p>\n

– \u0110a\u0301nh gia\u0301 cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n v\u00ea\u0300 ru\u0309i ro ti\u00ea\u0300m ta\u0300ng, ru\u0309i ro ki\u00ea\u0309m soa\u0301t va\u0300 ca\u0301c \u0111a\u0301nh gia\u0301 kha\u0301c<\/p>\n

– Ca\u0301c s\u01b0\u0323 ki\u1eb9\u0302n pha\u0301t sinh sau khi k\u00ea\u0301t thu\u0301c nie\u0302n \u0111\u1ecd\u0302<\/p>\n

– Nh\u01b0\u0303ng ghi che\u0301p v\u00ea\u0300 n\u1ecd\u0302i dung, chu\u031bo\u031bng tri\u0300nh va\u0300 pha\u0323m vi cu\u0309a nh\u01b0\u0303ng thu\u0309 tu\u0323c ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n va\u0300 k\u00ea\u0301t qua\u0309 thu \u0111u\u031b\u01a1\u0323c.<\/p>\n

– Ca\u0301c \u0111i\u00ea\u0300u chi\u0309nh cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n<\/p>\n

– Ba\u0309n gia\u0309i tri\u0300nh cu\u0309a Gia\u0301m \u0111\u00f4\u0301c hay ngu\u031b\u01a1\u0300i \u0111\u01b0\u0301ng \u0111\u00e2\u0300u \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n<\/p>\n

– Ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n, ca\u0301c ta\u0300i li\u1eb9\u0302u kha\u0301c<\/p>\n

\u00dd ngh\u0129a h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u00f3i chung<\/font><\/h3>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n mang y\u0301 nghi\u0303a quan tro\u0323ng tre\u0302n nhi\u00ea\u0300u gia\u0301c \u0111\u1ecd\u0302. H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c xem xe\u0301t theo ca\u0301c y\u0301 nghi\u0303a sau:<\/p>\n

– La\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

Trong h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n co\u0301 lu\u031bu nh\u01b0\u0303ng tho\u0302ng tin c\u00e2\u0300n thi\u00ea\u0301t v\u00ea\u0300 kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n. \u0110\u00ea\u0309 l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n \u0111\u00e2\u0300y \u0111u\u0309 cho na\u0306m hi\u1eb9\u0302n ha\u0300nh, ki\u00ea\u0309m toa\u0301n vie\u0302n c\u00e2\u0300n tham kha\u0309o tho\u0302ng tin s\u0103\u0303n co\u0301 \u0111o\u0301 va\u0300 b\u00f4\u0309 sung nh\u01b0\u0303ng tho\u0302ng tin thay \u0111\u00f4\u0309i \u0111\u00ea\u0309 co\u0301 co\u031b s\u01a1\u0309 cho vi\u1eb9\u0302c l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m toa\u0301n.<\/p>\n

– H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n ghi che\u0301p nh\u01b0\u0303ng b\u0103\u0300ng ch\u01b0\u0301ng thu \u0111u\u031b\u01a1\u0323c va\u0300 ghi che\u0301p k\u00ea\u0301t qua\u0309 cu\u0309a ca\u0301c th\u01b0\u0309 nghi\u1eb9\u0302m<\/b><\/p>\n

Khi th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n, ki\u00ea\u0309m toa\u0301n vie\u0302n ti\u0301ch lu\u0303y b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n va\u0300o h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n.<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n la\u0300 phu\u031bo\u031bng ti\u1eb9\u0302n chu\u0309 y\u00ea\u0301u \u0111\u00ea\u0309 ch\u01b0\u0301ng minh v\u01a1\u0301i co\u031b quan pha\u0301p lu\u1ea1\u0302t la\u0300 cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111u\u031b\u01a1\u0323c hoa\u0323ch \u0111i\u0323nh va\u0300 gia\u0301m sa\u0301t \u0111\u00e2\u0300y \u0111u\u0309, thu th\u1ea1\u0302p \u0111\u00e2\u0300y \u0111u\u0309 ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng thi\u0301ch h\u01a1\u0323p va\u0300 ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111a\u0301nh gia\u0301 \u0111u\u0301ng \u0111\u0103\u0301n ca\u0301c k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n.<\/p>\n

– La\u0300 d\u01b0\u0303 ki\u1eb9\u0302n cho vi\u1eb9\u0302c l\u1ea1\u0302p ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n<\/b><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n la\u0300 ngu\u00f4\u0300n tu\u031b li\u1eb9\u0302u quan tro\u0323ng giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n l\u01b0\u0323a cho\u0323n loa\u0323i ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n phu\u0300 h\u01a1\u0323p trong t\u01b0\u0300ng ti\u0300nh hu\u00f4\u0301ng cu\u0323 th\u00ea\u0309.<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n lu\u031bu gi\u01b0\u0303 toa\u0300n b\u1ecd\u0302 b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n thi\u0301ch h\u01a1\u0323p la\u0300m co\u031b s\u01a1\u0309 cho y\u0301 ki\u00ea\u0301n k\u00ea\u0301t lu\u1ea1\u0302n cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n ne\u0302n co\u0301 ta\u0301c du\u0323ng minh ch\u01b0\u0301ng cho pha\u0323m vi ki\u00ea\u0309m toa\u0301n \u0111u\u0301ng \u0111\u0103\u0301n va\u0300 ti\u0301nh trung th\u01b0\u0323c cu\u0309a ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/p>\n

– La\u0300 ca\u0306n c\u01b0\u0301 \u0111\u00ea\u0309 ca\u0301c gia\u0301m sa\u0301t vie\u0302n ki\u00ea\u0309m toa\u0301n (supervisors) va\u0300 ca\u0301c chu\u0309 ph\u00e2\u0300n hu\u0300n (partners) ki\u00ea\u0309m tra<\/b><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n la\u0300 h\u1eb9\u0302 th\u00f4\u0301ng ta\u0300i li\u1eb9\u0302u ca\u0306n ba\u0309n \u0111\u00ea\u0309 giu\u0301p c\u00e2\u0301p la\u0303nh \u0111a\u0323o co\u0302ng ty ki\u00ea\u0309m toa\u0301n ki\u00ea\u0309m tra ti\u0301nh \u0111\u00e2\u0300y \u0111u\u0309 cu\u0309a nh\u01b0\u0303ng b\u0103\u0300ng ch\u01b0\u0301ng thi\u0301ch h\u01a1\u0323p la\u0300m co\u031b s\u01a1\u0309 cho k\u00ea\u0301t lu\u1ea1\u0302n ki\u00ea\u0309m toa\u0301n.<\/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)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n n\u0103m (ti\u1ebfng Anh: Current audit files) l\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ch\u1ee9a \u0111\u1ef1ng c\u00e1c th\u00f4ng tin v\u1ec1 kh\u00e1ch h\u00e0ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n m\u1ed9t n\u0103m 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\/34537"}],"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=34537"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34537\/revisions"}],"predecessor-version":[{"id":68075,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34537\/revisions\/68075"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}