{"id":34551,"date":"2023-12-08T04:07:44","date_gmt":"2023-12-08T04:07:44","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ki-thuat-dieu-tra-inquiry-procedures-trong-thu-thap-bang-chung-kiem-toan-la-gi.html"},"modified":"2023-12-23T20:57:32","modified_gmt":"2023-12-23T13:57:32","slug":"ki-thuat-dieu-tra-inquiry-procedures-trong-thu-thap-bang-chung-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ki-thuat-dieu-tra-inquiry-procedures-trong-thu-thap-bang-chung-kiem-toan-la-gi.html","title":{"rendered":"K\u0129 thu\u1eadt \u0111i\u1ec1u tra (Inquiry procedures) trong thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: e2-e4)<\/p>\n<\/div>\n<\/div>\n

K\u0129 thu\u1eadt\u00a0\u0111i\u00ea\u0300u tra\u00a0trong thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n\u00a0<\/font><\/h2>\n

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

K\u0129 thu\u1eadt\u00a0\u0111i\u00ea\u0300u tra<\/b> hay k\u0129 thu\u1eadt ph\u1ecfng v\u1ea5n<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Inquiry procedures.<\/b><\/p>\n

K\u0129 thu\u00e2t \u0111i\u1ec1u tra l\u00e0 m\u1ed9t trong ca\u0301c k\u0129 thu\u1ea1\u0302t thu\u031b\u01a1\u0300ng\u00a0\u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng trong vi\u1ec7c thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n.<\/p>\n

– K\u0129 thu\u1eadt\u00a0\u0111i\u00ea\u0300u tra<\/b> la\u0300 qua\u0301 tri\u0300nh ki\u00ea\u0309m toa\u0301n vie\u0302n thu th\u1ea1\u0302p tho\u0302ng tin b\u0103\u0300ng va\u0306n ba\u0309n hay b\u0103\u0300ng l\u01a1\u0300i no\u0301i qua vi\u1eb9\u0302c trao \u0111\u00f4\u0309i v\u01a1\u0301i nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i co\u0301 lie\u0302n quan.<\/p>\n

– B\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n<\/b>\u00a0la\u0300 t\u00e2\u0301t ca\u0309 ca\u0301c ta\u0300i li\u1eb9\u0302u, tho\u0302ng tin xa\u0301c th\u01b0\u0323c ma\u0300 ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n thu th\u1ea1\u0302p \u0111u\u031b\u01a1\u0323c lie\u0302n quan \u0111\u00ea\u0301n cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n va\u0300 d\u01b0\u0323a tre\u0302n ca\u0301c tho\u0302ng tin na\u0300y ki\u00ea\u0309m toa\u0301n vie\u0302n hi\u0300nh tha\u0300nh ne\u0302n y\u0301 ki\u00ea\u0301n cu\u0309a mi\u0300nh.\u00a0(Theo Chu\u00e2\u0309n m\u01b0\u0323c Ki\u00ea\u0309m toa\u0301n Vi\u1eb9\u0302t Nam s\u00f4\u0301 500)<\/i><\/p>\n

B\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n co\u0301 y\u0301 nghi\u0303a quan tro\u0323ng a\u0309nh hu\u031b\u01a1\u0309ng quy\u00ea\u0301t \u0111i\u0323nh t\u01a1\u0301i tha\u0300nh co\u0302ng cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n.<\/p>\n

\u0110\u00f4\u0301i v\u01a1\u0301i m\u1ecd\u0302t s\u00f4\u0301 t\u00f4\u0309 ch\u01b0\u0301c ki\u00ea\u0309m toa\u0301n nhu\u031b ki\u00ea\u0309m toa\u0301n \u0111\u1ecd\u0302c l\u1ea1\u0302p va\u0300 ki\u00ea\u0309m toa\u0301n Nha\u0300 nu\u031b\u01a1\u0301c, b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n co\u0300n la\u0300 co\u031b s\u01a1\u0309 \u0111\u00ea\u0309 gia\u0301m sa\u0301t ch\u00e2\u0301t lu\u031b\u01a1\u0323ng hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a ca\u0301c ki\u00ea\u0309m toa\u0301n vie\u0302n trong th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n.<\/p>\n

Lo\u1ea1i c\u00e2u h\u1ecfi ph\u1ecfng v\u1ea5n<\/font><\/h3>\n

Khi pho\u0309ng v\u00e2\u0301n ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 du\u0300ng hai loa\u0323i ca\u0302u ho\u0309i co\u031b ba\u0309n la\u0300 ca\u0302u ho\u0309i “\u0111o\u0301ng” ho\u1ea1\u0306c ca\u0302u ho\u0309i “m\u01a1\u0309”.<\/p>\n

– Ca\u0302u ho\u0309i “m\u01a1\u0309” <\/b>giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n thu \u0111u\u031b\u01a1\u0323c ca\u0302u tra\u0309 l\u01a1\u0300i chi ti\u00ea\u0301t va\u0300 \u0111\u00e2\u0300y \u0111u\u0309; \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng khi ki\u00ea\u0309m toa\u0301n vie\u0302n mu\u00f4\u0301n thu th\u1ea1\u0302p the\u0302m tho\u0302ng tin.\u00a0<\/p>\n

Loa\u0323i ca\u0302u ho\u0309i na\u0300y thu\u031b\u01a1\u0300ng co\u0301 ca\u0301c cu\u0323m t\u01b0\u0300 “th\u00ea\u0301 na\u0300o”, “ca\u0301i gi\u0300?”, “ta\u0323i sao?”.<\/p>\n

– Ca\u0302u ho\u0309i “\u0111o\u0301ng”<\/b> gi\u01a1\u0301i ha\u0323n ca\u0302u tra\u0309 l\u01a1\u0300i cu\u0309a ngu\u031b\u01a1\u0300i \u0111u\u031b\u01a1\u0323c pho\u0309ng v\u00e2\u0301n; \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng khi ki\u00ea\u0309m toa\u0301n vie\u0302n mu\u00f4\u0301n xa\u0301c nh\u1ea1\u0302n m\u1ecd\u0302t v\u00e2\u0301n \u0111\u00ea\u0300 \u0111a\u0303 nghe hay \u0111a\u0303 bi\u00ea\u0301t.\u00a0<\/p>\n

Loa\u0323i ca\u0302u ho\u0309i na\u0300y thu\u031b\u01a1\u0300ng co\u0301 ca\u0301c cu\u0323m t\u01b0\u0300 “co\u0301 hay kho\u0302ng”, “\u0111u\u0301ng hay sai”…<\/p>\n

\u01afu \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a k\u0129 thu\u1eadt<\/font><\/h3>\n

– U\u031bu \u0111i\u00ea\u0309m:<\/b> Giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n thu th\u1ea1\u0302p \u0111u\u031b\u01a1\u0323c nh\u01b0\u0303ng b\u0103\u0300ng ch\u01b0\u0301ng chu\u031ba ho\u1ea1\u0306c thu th\u1ea1\u0302p nh\u01b0\u0303ng tho\u0302ng tin pha\u0309n h\u00f4\u0300i \u0111\u00ea\u0309 cu\u0309ng c\u00f4\u0301 lu\u1ea1\u0302n c\u01b0\u0301 cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n.\u00a0<\/p>\n

Ti\u0301nh tin c\u1ea1\u0302y va\u0300 \u0111\u1ecd\u0302 h\u01b0\u0303u du\u0323ng cu\u0309a tho\u0302ng tin thu \u0111u\u031b\u01a1\u0323c t\u01b0\u0300 k\u0129 thu\u1eadt<\/span> na\u0300y phu\u0323 thu\u1ecd\u0302c r\u00e2\u0301t l\u01a1\u0301n va\u0300o k\u0129 thu\u1eadt<\/span> cu\u0309a ngu\u031b\u01a1\u0300i pho\u0309ng v\u00e2\u0301n. Tho\u0302ng thu\u031b\u01a1\u0300ng, k\u0129 thu\u1eadt<\/span> na\u0300y \u0111o\u0300i ho\u0309i ngu\u031b\u01a1\u0300i pho\u0309ng v\u00e2\u0301n c\u00e2\u0300n co\u0301 ngh\u1eb9\u0302 thu\u1ea1\u0302t.<\/p>\n

– Nhu\u031b\u01a1\u0323c \u0111i\u00ea\u0309m: <\/b>\u0110\u1ecd\u0302 tin c\u1ea1\u0302y cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng kho\u0302ng cao do \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng \u0111u\u031b\u01a1\u0323c pho\u0309ng v\u00e2\u0301n chu\u0309 y\u00ea\u0301u la\u0300 ngu\u031b\u01a1\u0300i trong \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n ne\u0302n thi\u00ea\u0301u ti\u0301nh kha\u0301ch quan; ch\u00e2\u0301t lu\u031b\u01a1\u0323ng cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng cu\u0303ng phu\u0323 thu\u1ecd\u0302c va\u0300o tri\u0300nh \u0111\u1ecd\u0302 va\u0300 s\u01b0\u0323 hi\u00ea\u0309u bi\u00ea\u0301t cu\u0309a ngu\u031b\u01a1\u0300i \u0111u\u031b\u01a1\u0323c ho\u0309i.<\/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 K\u0129 thu\u1eadt \u0111i\u1ec1u tra (ti\u1ebfng Anh: Inquiry procedures) l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n hay b\u1eb1ng l\u1eddi n\u00f3i qua vi\u1ec7c trao \u0111\u1ed5i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan.\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\/34551"}],"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=34551"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34551\/revisions"}],"predecessor-version":[{"id":68085,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34551\/revisions\/68085"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}