{"id":34553,"date":"2023-12-08T04:07:55","date_gmt":"2023-12-08T04:07:55","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ki-thuat-phan-tich-analytical-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-phan-tich-analytical-procedures-trong-thu-thap-bang-chung-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ki-thuat-phan-tich-analytical-procedures-trong-thu-thap-bang-chung-kiem-toan-la-gi.html","title":{"rendered":"K\u0129 thu\u1eadt ph\u00e2n t\u00edch (Analytical 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: sdmayer)<\/p>\n<\/div>\n<\/div>\n

K\u0129 thu\u1eadt ph\u00e2n t\u00edch trong thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/font><\/b><\/h2>\n

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

K\u0129 thu\u1eadt ph\u00e2n t\u00edch<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 analytical procedures.<\/b><\/p>\n

K\u0129 thu\u1eadt\u00a0pha\u0302n ti\u0301ch\u00a0l\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\u00a0pha\u0302n ti\u0301ch<\/b> la\u0300 qua\u0301 tri\u0300nh so sa\u0301nh, \u0111\u00f4\u0301i chi\u00ea\u0301u, \u0111a\u0301nh gia\u0301 ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a ca\u0301c tho\u0302ng tin ta\u0300i chi\u0301nh v\u01a1\u0301i nhau ho\u1ea1\u0306c gi\u01b0\u0303a tho\u0302ng tin ta\u0300i chi\u0301nh va\u0300 tho\u0302ng tin phi ta\u0300i chi\u0301nh \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh ti\u0301nh h\u1ee3p l\u00ed<\/span> cu\u0309a ca\u0301c s\u00f4\u0301 du\u031b tre\u0302n ta\u0300i khoa\u0309n.<\/p>\n

C\u00e1c k\u0129 thu\u1eadt<\/font><\/h3>\n

K\u0129 thu\u1eadt<\/span> pha\u0302n ti\u0301ch \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 thu th\u1ea1\u0302p b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n co\u0301 hi\u1eb9\u0302u l\u01b0\u0323c g\u00f4\u0300m ba loa\u0323i: ki\u00ea\u0309m tra ti\u0301nh h\u1ee3p l\u00ed<\/span>, pha\u0302n ti\u0301ch xu hu\u031b\u01a1\u0301ng va\u0300 pha\u0302n ti\u0301ch ti\u0309 su\u00e2\u0301t.<\/p>\n

Ki\u00ea\u0309m tra ti\u0301nh h\u1ee3p l\u00ed<\/span><\/b><\/p>\n

Thu\u031b\u01a1\u0300ng bao g\u00f4\u0300m nh\u01b0\u0303ng so sa\u0301nh co\u031b ba\u0309n nhu\u031b<\/p>\n

– So sa\u0301nh gi\u01b0\u0303a s\u00f4\u0301 li\u1eb9\u0302u th\u01b0\u0323c t\u00ea\u0301 va\u0300 s\u00f4\u0301 li\u1eb9\u0302u k\u00ea\u0301 hoa\u0323ch, d\u01b0\u0323 toa\u0301n…<\/p>\n

T\u01b0\u0300 k\u00ea\u0301t qua\u0309 so sa\u0301nh, vi\u1eb9\u0302c \u0111i\u00ea\u0300u tra nh\u01b0\u0303ng sai kha\u0301c l\u01a1\u0301n gi\u01b0\u0303a s\u00f4\u0301 th\u01b0\u0323c t\u00ea\u0301 va\u0300 s\u00f4\u0301 k\u00ea\u0301 hoa\u0323ch se\u0303 giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0301t hi\u1eb9\u0302n nh\u01b0\u0303ng sai so\u0301t trong ba\u0301o ca\u0301o ta\u0300i chi\u0301nh ho\u1ea1\u0306c ca\u0301c bi\u00ea\u0301n \u0111\u1ecd\u0302ng l\u01a1\u0301n trong ti\u0300nh hi\u0300nh sa\u0309n xu\u00e2\u0301t kinh doanh cu\u0309a \u0111o\u031bn vi\u0323.<\/p>\n

– So sa\u0301nh gi\u01b0\u0303a ca\u0301c chi\u0309 tie\u0302u cu\u0309a \u0111o\u031bn vi\u0323 va\u0300 ca\u0301c chi\u0309 tie\u0302u bi\u0300nh qua\u0302n trong nga\u0300nh<\/p>\n

Vi\u1eb9\u0302c xa\u0301c \u0111i\u0323nh chi\u0309 tie\u0302u cu\u0309a \u0111o\u031bn vi\u0323 v\u01a1\u0301i chi\u0309 tie\u0302u bi\u0300nh qua\u0302n nga\u0300nh co\u0301 nh\u01b0\u0303ng m\u00f4\u0301i quan h\u1eb9\u0302 tu\u031bo\u031bng \u0111\u00f4\u0300ng trong pha\u0323m vi nh\u00e2\u0301t \u0111i\u0323nh.\u00a0<\/p>\n

Tuy nhie\u0302n, vi\u1eb9\u0302c xa\u0301c \u0111i\u0323nh chi\u0309 tie\u0302u trung bi\u0300nh nga\u0300nh thu\u031b\u01a1\u0300ng tu\u031bo\u031bng \u0111\u00f4\u0301i kho\u0301 kha\u0306n \u0111\u00f4\u0301i v\u01a1\u0301i ki\u00ea\u0309m toa\u0301n vie\u0302n khi \u0111i\u00ea\u0300u ki\u1eb9\u0302n \u0111\u00ea\u0309 hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh cu\u0309a m\u00f4\u0303i doanh nghi\u1eb9\u0302p la\u0300 kha\u0301c nhau.\u00a0<\/p>\n

Ho\u031bn n\u01b0\u0303a, theo xu hu\u031b\u01a1\u0301ng hi\u1eb9\u0302n nay ca\u0301c doanh nghi\u1eb9\u0302p thu\u031b\u01a1\u0300ng hoa\u0323t \u0111\u1ecd\u0302ng \u0111a nga\u0300nh ch\u01b0\u0301 i\u0301t hoa\u0323t \u0111\u1ecd\u0302ng \u0111o\u031bn nga\u0300nh.<\/p>\n

– So sa\u0301nh s\u00f4\u0301 li\u1eb9\u0302u cu\u0309a \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n va\u0300 k\u00ea\u0301t qua\u0309 d\u01b0\u0323 ki\u00ea\u0301n cu\u0309a ki\u00ea\u0309m toa\u0301n vie\u0302n<\/p>\n

Pha\u0302n ti\u0301ch xu hu\u031b\u01a1\u0301ng<\/b><\/p>\n

La\u0300 s\u01b0\u0323 pha\u0302n ti\u0301ch nh\u01b0\u0303ng thay \u0111\u00f4\u0309i theo th\u01a1\u0300i gian cu\u0309a s\u00f4\u0301 du\u031b ta\u0300i khoa\u0309n, hay nghi\u1eb9\u0302p vu\u0323.\u00a0<\/p>\n

Pha\u0302n ti\u0301ch xu hu\u031b\u01a1\u0301ng thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n vie\u0302n s\u01b0\u0309 du\u0323ng qua so sa\u0301nh tho\u0302ng tin ta\u0300i chi\u0301nh k\u00ec<\/span> na\u0300y v\u01a1\u0301i tho\u0302ng tin ta\u0300i chi\u0301nh k\u00ec<\/span> tru\u031b\u01a1\u0301c hay so sa\u0301nh tho\u0302ng tin ta\u0300i chi\u0301nh gi\u01b0\u0303a ca\u0301c tha\u0301ng trong k\u00ec<\/span> ho\u1ea1\u0306c so sa\u0301nh s\u00f4\u0301 du\u031b (s\u00f4\u0301 pha\u0301t sinh) cu\u0309a ca\u0301c ta\u0300i khoa\u0309n c\u00e2\u0300n xem xe\u0301t gi\u01b0\u0303a ca\u0301c k\u00ec<\/span>, nh\u0103\u0300m pha\u0301t hi\u1eb9\u0302n nh\u01b0\u0303ng bi\u00ea\u0301n \u0111\u1ecd\u0302ng b\u00e2\u0301t thu\u031b\u01a1\u0300ng \u0111\u00ea\u0309 t\u1ea1\u0302p trung ki\u00ea\u0309m tra, xem xe\u0301t.\u00a0<\/p>\n

Vi\u1eb9\u0302c xem xe\u0301t thay \u0111\u00f4\u0309i theo th\u01a1\u0300i gian cu\u0309a ca\u0301c chi\u0309 tie\u0302u thu\u031b\u01a1\u0300ng pha\u0309i \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n khi da\u0303y s\u00f4\u0301 th\u01a1\u0300i gian co\u0301 t\u01b0\u0300 3 k\u00ec<\/span> tr\u01a1\u0309 le\u0302n thi\u0300 pha\u0302n ti\u0301ch se\u0303 \u0111a\u0301ng tin c\u1ea1\u0302y ho\u031bn. Tuy nhie\u0302n, khi pha\u0302n ti\u0301ch bi\u00ea\u0301n \u0111\u1ecd\u0302ng c\u00e2\u0300n lu\u031bu y\u0301 va\u0300 loa\u0323i bo\u0309 nh\u01b0\u0303ng nha\u0302n t\u00f4\u0301 mang ti\u0301nh bi\u00ea\u0301n \u0111\u1ecd\u0302ng \u0111u\u031bo\u031bng nhie\u0302n.<\/p>\n

Pha\u0302n ti\u0301ch ti\u0309 su\u00e2\u0301t<\/b><\/p>\n

La\u0300 ca\u0301ch th\u01b0\u0301c so sa\u0301nh nh\u01b0\u0303ng s\u00f4\u0301 du\u031b ta\u0300i khoa\u0309n ho\u1ea1\u0306c nh\u01b0\u0303ng loa\u0323i hi\u0300nh nghi\u1eb9\u0302p vu\u0323. Pha\u0302n ti\u0301ch ti\u0309 su\u00e2\u0301t cu\u0303ng giu\u0301p so sa\u0301nh ti\u0301nh h\u1ee3p l\u00ed<\/span> v\u00ea\u0300 ti\u0300nh hi\u0300nh ta\u0300i chi\u0301nh cu\u0309a m\u1ecd\u0302t co\u0302ng ty na\u0300o \u0111o\u0301 v\u01a1\u0301i co\u0302ng ty kha\u0301c trong cu\u0300ng t\u1ea1\u0302p \u0111oa\u0300n hay v\u01a1\u0301i nga\u0300nh \u0111o\u0301.\u00a0<\/p>\n

Tho\u0302ng thu\u031b\u01a1\u0300ng, khi pha\u0302n ti\u0301ch ti\u0309 su\u00e2\u0301t cu\u0303ng pha\u0309i xem xe\u0301t xu hu\u031b\u01a1\u0301ng cu\u0309a ti\u0309 su\u00e2\u0301t \u0111o\u0301.<\/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 ph\u00e2n t\u00edch (ti\u1ebfng Anh: Analytical procedures) l\u00e0 qu\u00e1 tr\u00ecnh so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu, \u0111\u00e1nh gi\u00e1 c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh v\u1edbi nhau \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u00ed c\u1ee7a c\u00e1c s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n.\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\/34553"}],"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=34553"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34553\/revisions"}],"predecessor-version":[{"id":68087,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34553\/revisions\/68087"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}