{"id":34552,"date":"2023-12-08T04:07:49","date_gmt":"2023-12-08T04:07:49","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ki-thuat-quan-sat-observation-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-quan-sat-observation-procedures-trong-thu-thap-bang-chung-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ki-thuat-quan-sat-observation-procedures-trong-thu-thap-bang-chung-kiem-toan-la-gi.html","title":{"rendered":"K\u0129 thu\u1eadt quan s\u00e1t (Observation 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: uhyhn)<\/p>\n<\/div>\n<\/div>\n

K\u0129 thu\u1eadt\u00a0quan sa\u0301t\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\u00a0quan sa\u0301t<\/b>\u00a0trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Observation procedures.<\/b><\/p>\n

K\u0129 thu\u1eadt\u00a0quan sa\u0301t 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\u00a0quan sa\u0301t<\/b> la\u0300 phu\u031bo\u031bng pha\u0301p \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 \u0111a\u0301nh gia\u0301 m\u1ecd\u0302t th\u01b0\u0323c tra\u0323ng hay hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n.\u00a0<\/p>\n

Phu\u031bo\u031bng pha\u0301p na\u0300y co\u0301 th\u00ea\u0309 hi\u00ea\u0309u m\u1ecd\u0302t ca\u0301ch \u0111o\u031bn gia\u0309n la\u0300 xem xe\u0301t t\u1ea1\u0302n m\u0103\u0301t ca\u0301c co\u0302ng vi\u1eb9\u0302c. Vi\u0301 du\u0323 quan sa\u0301t vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t khi xu\u00e2\u0301t ha\u0300ng ho\u0301a ra kho\u0309i doanh nghi\u1eb9\u0302p.<\/p>\n

– B\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n <\/b>la\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. (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.\u00a0<\/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

Y\u00eau c\u1ea7u v\u1ec1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/font><\/h3>\n

B\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n pha\u0309i tho\u0309a ma\u0303n hai ye\u0302u c\u00e2\u0300u co\u031b ba\u0309n la\u0300 s\u01b0\u0323 \u0111\u00e2\u0300y \u0111u\u0309 va\u0300 ti\u0301nh thi\u0301ch h\u1ee3p<\/p>\n

– Ti\u0301nh thi\u0301ch h\u01a1\u0323p <\/b>(Hi\u1eb9\u0302u l\u01b0\u0323c)<\/p>\n

La\u0300 kha\u0301i ni\u1eb9\u0302m du\u0300ng \u0111\u00ea\u0309 chi\u0309 \u0111\u1ecd\u0302 tin c\u1ea1\u0302y hay ch\u00e2\u0301t lu\u031b\u01a1\u0323ng cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng ki\u1ec3m to\u00e1n y\u00ea\u0301u t\u00f4\u0301 a\u0309nh hu\u031b\u01a1\u0309ng \u0111\u00ea\u0301n ti\u0301nh thi\u0301ch h\u01a1\u0323p hay ti\u0301nh hi\u1eb9\u0302u l\u01b0\u0323c cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n bao g\u00f4\u0300m:<\/p>\n

Th\u01b0\u0301 nh\u00e2\u0301t la\u0300 loa\u0323i hi\u0300nh hay da\u0323ng cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng<\/p>\n

Th\u01b0\u0301 hai la\u0300 h\u1eb9\u0302 th\u00f4\u0301ng ki\u00ea\u0309m soa\u0301t n\u1ecd\u0302i b\u1ecd\u0302<\/p>\n

Th\u01b0\u0301 ba la\u0300 ngu\u00f4\u0300n g\u00f4\u0301c thu th\u1ea1\u0302p b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n<\/p>\n

Th\u01b0\u0301 tu\u031b la\u0300 s\u01b0\u0323 k\u00ea\u0301t h\u01a1\u0323p ca\u0301c b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n<\/p>\n

– \u0110\u00e2\u0300y \u0111u\u0309<\/b><\/p>\n

\u0110\u00e2\u0300y \u0111u\u0309 la\u0300 kha\u0301i ni\u1eb9\u0302m chi\u0309 s\u00f4\u0301 lu\u031b\u01a1\u0323ng hay qui mo\u0302 c\u00e2\u0300n thi\u00ea\u0301t cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n \u0111\u00ea\u0309 \u0111u\u031ba ra y\u0301 ki\u00ea\u0301n k\u00ea\u0301t lu\u1ea1\u0302n cho cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n. Ti\u0301nh \u0111\u00e2\u0300y \u0111u\u0309 na\u0300y lie\u0302n quan tr\u01b0\u0323c ti\u00ea\u0301p \u0111\u00ea\u0301n ki\u0301ch c\u01a1\u0303 m\u00e2\u0303u va\u0300 th\u01a1\u0300i gian th\u01b0\u0323c hi\u1eb9\u0302n.<\/p>\n

S\u01b0\u0323 xe\u0301t \u0111oa\u0301n s\u00f4\u0301 lu\u031b\u01a1\u0323ng b\u0103\u0300ng ch\u01b0\u0301ng c\u00e2\u0300n thu th\u1ea1\u0302p ca\u0306n c\u01b0\u0301 va\u0300o nh\u01b0\u0303ng y\u00ea\u0301u t\u00f4\u0301 sau:<\/p>\n

Ti\u0301nh hi\u1eb9\u0302u l\u01b0\u0323c cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng<\/p>\n

Ti\u0301nh tro\u0323ng y\u00ea\u0301u<\/p>\n

M\u01b0\u0301c \u0111\u1ecd\u0302 ru\u0309i ro<\/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>K\u0129 thu\u1eadt<\/span> na\u0300y r\u00e2\u0301t h\u01b0\u0303u i\u0301ch trong nhi\u00ea\u0300u ph\u00e2\u0300n ha\u0300nh cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n; b\u0103\u0300ng ch\u01b0\u0301ng thu \u0111u\u031b\u01a1\u0323c tu\u031bo\u031bng \u0111\u00f4\u0301i tin c\u1ea1\u0302y.<\/p>\n

– Nhu\u031b\u01a1\u0323c \u0111i\u00ea\u0309m:<\/b> K\u0129 thu\u1eadt<\/span> na\u0300y chi\u0309 cung c\u00e2\u0301p b\u0103\u0300ng ch\u01b0\u0301ng mang ti\u0301nh th\u01a1\u0300i \u0111i\u00ea\u0309m, thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m quan sa\u0301t nhu\u031bng ta\u0323i ca\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m kha\u0301c thi\u0300 kho\u0302ng ch\u0103\u0301c ch\u0103\u0301n \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n.\u00a0<\/p>\n

B\u0103\u0300ng ch\u01b0\u0301ng thu \u0111u\u031b\u01a1\u0323c t\u01b0\u0300 k\u0129 thu\u1eadt<\/span> quan sa\u0301t chu\u031ba th\u00ea\u0309 hi\u1eb9\u0302n ti\u0301nh \u0111\u00e2\u0300y \u0111u\u0309 ne\u0302n c\u00e2\u0300n \u0111i ke\u0300m v\u01a1\u0301i k\u0129 thu\u1eadt<\/span> kha\u0301c.<\/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 quan s\u00e1t (ti\u1ebfng Anh: Observation procedures) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 m\u1ed9t th\u1ef1c tr\u1ea1ng hay ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.\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\/34552"}],"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=34552"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34552\/revisions"}],"predecessor-version":[{"id":68086,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34552\/revisions\/68086"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}