{"id":34538,"date":"2023-12-08T04:07:08","date_gmt":"2023-12-08T04:07:08","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ho-so-kiem-toan-chung-permanent-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-chung-permanent-audit-files-la-gi-noi-dung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ho-so-kiem-toan-chung-permanent-audit-files-la-gi-noi-dung.html","title":{"rendered":"H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung (Permanent audit files) l\u00e0 g\u00ec? N\u1ed9i dung"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: wordtemplatesonline)<\/p>\n<\/div>\n<\/div>\n

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

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

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung<\/b> (ta\u0300i li\u1eb9\u0302u b\u00e2\u0301t bi\u00ea\u0301n)\u00a0co\u0300n \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 h\u00f4\u0300 so\u031b thu\u031b\u01a1\u0300ng tr\u01b0\u0323c<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Permanent audit files.<\/b><\/p>\n

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

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– H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n<\/b>\u00a0la\u0300 ca\u0301c ta\u0300i li\u1eb9\u0302u do ki\u00ea\u0309m toa\u0301n vie\u0302n l\u1ea1\u0302p, pha\u0302n loa\u0323i, s\u01b0\u0309 du\u0323ng va\u0300 lu\u031bu tr\u01b0\u0303 trong m\u1ecd\u0302t cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n.\u00a0(Theo Chu\u00e2\u0309n m\u01b0\u0323c Ki\u00ea\u0309m toa\u0301n Vi\u1eb9\u0302t Nam s\u00f4\u0301 230)<\/i><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n bao g\u00f4\u0300m mo\u0323i tho\u0302ng tin c\u00e2\u0300n thi\u00ea\u0301t lie\u0302n quan \u0111\u00ea\u0301n cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111u\u0309 la\u0300m co\u031b s\u01a1\u0309 cho vi\u1eb9\u0302c hi\u0300nh tha\u0300nh y\u0301 ki\u00ea\u0301n cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n va\u0300 ch\u01b0\u0301ng minh r\u0103\u0300ng cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n \u0111a\u0303 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n theo \u0111u\u0301ng ca\u0301c chu\u00e2\u0309n m\u01b0\u0323c ki\u00ea\u0309m toa\u0301n Vi\u1eb9\u0302t Nam (ho\u1ea1\u0306c chu\u00e2\u0309n m\u01b0\u0323c qu\u00f4\u0301c t\u00ea\u0301 \u0111u\u031b\u01a1\u0323c ch\u00e2\u0301p nh\u1ea1\u0302n).<\/p>\n

– H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung<\/b> la\u0300 h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n ch\u01b0\u0301a \u0111\u01b0\u0323ng ca\u0301c tho\u0302ng tin chung v\u00ea\u0300 kha\u0301ch ha\u0300ng lie\u0302n quan t\u01a1\u0301i hai hay nhi\u00ea\u0300u cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n trong nhi\u00ea\u0300u na\u0306m ta\u0300i chi\u0301nh cu\u0309a m\u1ecd\u0302t kha\u0301ch ha\u0300ng.\u00a0<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung do \u0111o\u0301 thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m ca\u0301c d\u01b0\u0303 ki\u1eb9\u0302n co\u0301 ti\u0301nh li\u0323ch s\u01b0\u0309 hay mang ti\u0301nh lie\u0302n tu\u0323c qua ca\u0301c na\u0306m ta\u0300i chi\u0301nh.<\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung giu\u0301p co\u0302ng ty ki\u00ea\u0309m toa\u0301n co\u0301 \u0111u\u031b\u01a1\u0323c tho\u0302ng tin mang ti\u0301nh h\u1eb9\u0302 th\u00f4\u0301ng v\u00ea\u0300 kha\u0301ch ha\u0300ng giu\u0301p gia\u0309m thi\u00ea\u0309u th\u01a1\u0300i gian va\u0300 chi phi\u0301 ki\u00ea\u0309m toa\u0301n \u0111\u00f4\u0301i v\u01a1\u0301i nh\u01b0\u0303ng kha\u0301ch ha\u0300ng ki\u00ea\u0309m toa\u0301n ma\u0300 co\u0302ng ty th\u01b0\u0323c hi\u1eb9\u0302n cho nhi\u00ea\u0300u na\u0306m.<\/p>\n

N\u1ed9i dung<\/font><\/h3>\n

Cu\u0323 th\u00ea\u0309 h\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m:<\/p>\n

– Ca\u0301c tho\u0302ng tin chung v\u00ea\u0300 kha\u0301ch ha\u0300ng\u00a0<\/b><\/p>\n

Bao g\u00f4\u0300m ca\u0301c ghi che\u0301p hay ba\u0309n sao ca\u0301c ta\u0300i li\u1eb9\u0302u pha\u0301p l\u00ed, thoa\u0309 thu\u1ea1\u0302n va\u0300 bie\u0302n ba\u0309n quan tro\u0323ng nhu\u031b: Quy\u00ea\u0301t \u0111i\u0323nh tha\u0300nh l\u1ea1\u0302p, Gi\u00e2\u0301y phe\u0301p \u0111a\u0306ng k\u00ed kinh doanh, \u0110i\u00ea\u0300u l\u1eb9\u0302 Co\u0302ng ty, Bie\u0302n ba\u0309n ho\u0323p H\u1ecd\u0302i \u0111\u00f4\u0300ng qua\u0309n tri\u0323, ho\u0323p Ban gia\u0301m \u0111\u00f4\u0301c, b\u00f4\u0301 ca\u0301o…<\/p>\n

– Ca\u0301c ta\u0300i li\u1eb9\u0302u v\u00ea\u0300 thu\u00ea\u0301:<\/b> ca\u0301c va\u0306n ba\u0309n, ch\u00ea\u0301 \u0111\u1ecd\u0302 thu\u00ea\u0301 rie\u0302ng trong li\u0303nh v\u01b0\u0323c hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a kha\u0301ch ha\u0300ng, ca\u0301c ta\u0300i li\u1eb9\u0302u v\u00ea\u0300 vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n ch\u00ea\u0301 \u0111\u1ecd\u0302 thu\u00ea\u0301 ha\u0300ng na\u0306m.<\/p>\n

– Ca\u0301c ta\u0300i li\u1eb9\u0302u v\u00ea\u0300 nha\u0302n s\u01b0\u0323: <\/b>ca\u0301c thoa\u0309 u\u031b\u01a1\u0301c lao \u0111\u1ecd\u0302ng, ca\u0301c qui \u0111i\u0323nh rie\u0302ng cu\u0309a \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n v\u00ea\u0300 lao \u0111\u1ecd\u0302ng, ca\u0301c qui \u0111i\u0323nh v\u00ea\u0300 qua\u0309n l\u00ed va\u0300 s\u01b0\u0309 du\u0323ng qu\u0129 lu\u031bo\u031bng…<\/p>\n

– Ca\u0301c ta\u0300i li\u1eb9\u0302u v\u00ea\u0300 ki\u00ea\u0309m toa\u0301n<\/b> (ca\u0301c nguye\u0302n t\u0103\u0301c ki\u00ea\u0309m toa\u0301n a\u0301p du\u0323ng, ba\u0301o ca\u0301o ta\u0300i chi\u0301nh…), ca\u0301c pha\u0302n ti\u0301ch v\u00ea\u0300 ca\u0301c ta\u0300i khoa\u0309n quan tro\u0323ng nhu\u031b: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, n\u01a1\u0323 da\u0300i ha\u0323n, v\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u \u0111\u00ea\u0309 xem xe\u0301t ti\u0301nh bi\u00ea\u0301n \u0111\u1ecd\u0302ng qua ca\u0301c k\u00ec, va\u0300 k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n nh\u01b0\u0303ng na\u0306m tru\u031b\u01a1\u0301c.<\/p>\n

– Ca\u0301c h\u01a1\u0323p \u0111\u00f4\u0300ng ho\u1ea1\u0306c thoa\u0309 thu\u1ea1\u0302n v\u01a1\u0301i be\u0302n th\u01b0\u0301 ba co\u0301 hi\u1eb9\u0302u l\u01b0\u0323c trong th\u01a1\u0300i gian da\u0300i<\/b> (i\u0301t nh\u00e2\u0301t hai na\u0306m ta\u0300i chi\u0301nh): H\u01a1\u0323p \u0111\u00f4\u0300ng ki\u00ea\u0309m toa\u0301n, H\u01a1\u0323p \u0111\u00f4\u0300ng cho thue\u0302, H\u01a1\u0323p \u0111\u00f4\u0300ng ba\u0309o hi\u00ea\u0309m, thoa\u0309 thu\u1ea1\u0302n vay…<\/p>\n

– Ca\u0301c ta\u0300i li\u1eb9\u0302u v\u00ea\u0300 chi\u0301nh sa\u0301ch k\u00ea\u0301 toa\u0301n, ca\u0301c ta\u0300i li\u1eb9\u0302u kha\u0301c<\/b><\/p>\n

H\u00f4\u0300 so\u031b ki\u00ea\u0309m toa\u0301n chung \u0111u\u031b\u01a1\u0323c c\u1ea1\u0302p nh\u1ea1\u0302t ha\u0300ng na\u0306m khi co\u0301 s\u01b0\u0323 thay \u0111\u00f4\u0309i lie\u0302n quan \u0111\u00ea\u0301n ca\u0301c ta\u0300i li\u1eb9\u0302u \u0111\u00ea\u0300 c\u1ea1\u0302p tre\u0302n \u0111a\u0302y.<\/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<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n chung (ti\u1ebfng Anh: Permanent audit files) l\u00e0 h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n ch\u1ee9a \u0111\u1ef1ng c\u00e1c th\u00f4ng tin chung v\u1ec1 kh\u00e1ch h\u00e0ng li\u00ean quan t\u1edbi hai hay nhi\u1ec1u cu\u1ed9c ki\u1ec3m to\u00e1n trong nhi\u1ec1u n\u0103m t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t kh\u00e1ch h\u00e0ng.\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\/34538"}],"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=34538"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34538\/revisions"}],"predecessor-version":[{"id":68076,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34538\/revisions\/68076"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}