{"id":34561,"date":"2023-12-08T04:08:20","date_gmt":"2023-12-08T04:08:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-tra-tai-lieu-trong-thu-thap-bang-chung-kiem-toan-la-gi.html"},"modified":"2023-12-23T20:57:33","modified_gmt":"2023-12-23T13:57:33","slug":"kiem-tra-tai-lieu-trong-thu-thap-bang-chung-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-tra-tai-lieu-trong-thu-thap-bang-chung-kiem-toan-la-gi.html","title":{"rendered":"Ki\u1ec3m tra t\u00e0i li\u1ec7u 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: sciblogs)<\/p>\n<\/div>\n<\/div>\n

Ki\u00ea\u0309m tra ta\u0300i li\u1eb9\u0302u\u00a0trong thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

Ki\u1ec3m tra\u00a0<\/b>trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0\u00a0Inspection.<\/b><\/p>\n

Ki\u1ec3m tra t\u00e0i li\u1ec7u<\/b> 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

Ki\u1ec3m tra t\u00e0i li\u1ec7u<\/b> la\u0300 qua\u0301 tri\u0300nh xem xe\u0301t, ki\u00ea\u0309m tra, \u0111\u00f4\u0301i chi\u00ea\u0301u ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 s\u00f4\u0309 sa\u0301ch co\u0301 lie\u0302n quan s\u0103\u0303n co\u0301 trong \u0111o\u031bn vi\u0323.<\/p>\n

Ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300, s\u00f4\u0309 sa\u0301ch co\u0301 th\u00ea\u0309 la\u0300 hoa\u0301 \u0111o\u031bn ba\u0301n ha\u0300ng, phi\u00ea\u0301u nh\u1ea1\u0302p kho, xu\u00e2\u0301t kho, hoa\u0301 \u0111o\u031bn v\u1ea1\u0302n ta\u0309i, s\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t, s\u00f4\u0309 ca\u0301i, ca\u0301c ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p chi phi\u0301, ba\u0309ng ke\u0302 …\u00a0<\/p>\n

C\u00e1ch ti\u1ebfn h\u00e0nh<\/font><\/h3>\n

S\u00f4\u0301 lu\u031b\u01a1\u0323ng ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300, s\u00f4\u0309 sa\u0301ch cu\u0309a ca\u0301c doanh nghi\u1eb9\u0302p thu\u031b\u01a1\u0300ng tu\u031bo\u031bng \u0111\u00f4\u0301i l\u01a1\u0301n va\u0300 \u0111a da\u0323ng, ki\u00ea\u0309m toa\u0301n vie\u0302n c\u00e2\u0300n \u0111i\u0323nh hu\u031b\u01a1\u0301ng ki\u00ea\u0309m tra ta\u0300i li\u1ec7u.<\/p>\n

\u0110i\u0323nh hu\u031b\u01a1\u0301ng ki\u00ea\u0309m tra ta\u0300i li\u1eb9\u0302u chi\u0301nh la\u0300 qua\u0301 tri\u0300nh xa\u0301c \u0111i\u0323nh ca\u0301c mu\u0323c tie\u0302u ki\u00ea\u0309m toa\u0301n g\u0103\u0301n v\u01a1\u0301i t\u01b0\u0300ng khoa\u0309n mu\u0323c nghi\u1eb9\u0302p vu\u0323 ho\u1ea1\u0306c ph\u00e2\u0300n ha\u0300nh. Tu\u0300y theo t\u01b0\u0300ng mu\u0323c tie\u0302u ma\u0300 ki\u00ea\u0309m toa\u0301n vie\u0302n se\u0303 tri\u00ea\u0309n khai ki\u00ea\u0309m tra ta\u0300i li\u1eb9\u0302u theo ca\u0301c hu\u031b\u01a1\u0301ng kha\u0301c nhau.<\/p>\n

Chung nh\u00e2\u0301t, phu\u031bo\u031bng pha\u0301p na\u0300y thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c ti\u00ea\u0301n ha\u0300nh theo hai ca\u0301ch:<\/p>\n

– T\u01b0\u0300 m\u1ecd\u0302t k\u00ea\u0301t lu\u1ea1\u0302n co\u0301 tru\u031b\u01a1\u0301c, <\/b>ki\u00ea\u0309m toa\u0301n vie\u0302n thu th\u1ea1\u0302p ta\u0300i li\u1eb9\u0302u la\u0300m co\u031b s\u01a1\u0309 cho k\u00ea\u0301t lu\u1ea1\u0302n c\u00e2\u0300n kh\u0103\u0309ng \u0111i\u0323nh.<\/p>\n

Vi\u0301 du\u0323: ki\u00ea\u0309m toa\u0301n vie\u0302n ki\u00ea\u0309m tra ca\u0301c ta\u0300i li\u1eb9\u0302u, h\u00f4\u0300 so\u031b pha\u0301p l\u00ed v\u00ea\u0300 quy\u00ea\u0300n \u0111i\u0323nh \u0111oa\u0323t la\u0302u da\u0300i \u0111\u00f4\u0301i v\u01a1\u0301i ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh thue\u0302 hoa\u0323t \u0111\u1ecd\u0302ng.<\/p>\n

– Ki\u00ea\u0309m tra ca\u0301c ta\u0300i li\u1eb9\u0302u cu\u0309a m\u1ecd\u0302t nghi\u1eb9\u0302p vu\u0323 t\u01b0\u0300 khi pha\u0301t sinh \u0111\u00ea\u0301n khi va\u0300o s\u00f4\u0309 sa\u0301ch<\/b><\/p>\n

Qua\u0301 tri\u0300nh na\u0300y co\u0301 th\u00ea\u0309 ti\u00ea\u0301n ha\u0300nh theo hai hu\u031b\u01a1\u0301ng:<\/p>\n

+ T\u01b0\u0300 ch\u01b0\u0301ng t\u01b0\u0300 g\u00f4\u0301c le\u0302n s\u00f4\u0309 sa\u0301ch:<\/b> khi mu\u00f4\u0301n ch\u01b0\u0301ng minh r\u0103\u0300ng nghi\u1eb9\u0302p vu\u0323 pha\u0301t sinh \u0111a\u0303 \u0111u\u031b\u01a1\u0323c ghi s\u00f4\u0309 \u0111\u00e2\u0300y \u0111u\u0309 tu\u031bo\u031bng \u01b0\u0301ng v\u01a1\u0301i mu\u0323c tie\u0302u tro\u0323n ve\u0323n.\u00a0<\/p>\n

Ca\u0301ch ki\u00ea\u0309m tra na\u0300y thu\u031b\u01a1\u0300ng g\u0103\u0301n v\u01a1\u0301i nh\u01b0\u0303ng khoa\u0309n mu\u0323c nghi\u1eb9\u0302p vu\u0323 co\u0301 xu hu\u031b\u01a1\u0301ng bi\u0323 bo\u0309 so\u0301t nhu\u031b khoa\u0309n mu\u0323c thu\u00ea\u0301 gia\u0301 tri\u0323 gia ta\u0306ng pha\u0309i n\u1ecd\u0302p, ca\u0301c khoa\u0309n thu ti\u00ea\u0300n m\u1ea1\u0306t…<\/p>\n

+ T\u01b0\u0300 s\u00f4\u0309 sa\u0301ch ki\u00ea\u0309m tra ngu\u031b\u01a1\u0323c v\u00ea\u0300 ch\u01b0\u0301ng t\u01b0\u0300 g\u00f4\u0301c: <\/b>khi mu\u00f4\u0301n thu th\u1ea1\u0302p b\u0103\u0300ng ch\u01b0\u0301ng v\u00ea\u0300 ti\u0301nh co\u0301 th\u1ea1\u0302t cu\u0309a mo\u0323i nghi\u1eb9\u0302p vu\u0323 \u0111u\u031b\u01a1\u0323c ghi s\u00f4\u0309.\u00a0<\/p>\n

Ca\u0301ch ki\u00ea\u0309m tra na\u0300y thu\u031b\u01a1\u0300ng g\u0103\u0301n v\u01a1\u0301i nh\u01b0\u0303ng khoa\u0309n mu\u0323c nghi\u1eb9\u0302p vu\u0323 ma\u0300 co\u0301 kha\u0309 na\u0306ng bi\u0323 khai kh\u00f4\u0301ng nhu\u031b thu\u00ea\u0301 gia\u0301 tri\u0323 gia ta\u0306ng \u0111u\u031b\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300, ca\u0301c khoa\u0309n chi ti\u00ea\u0300n m\u1ea1\u0306t…<\/p>\n

U\u031bu \u0111i\u00ea\u0309m va\u0300 nhu\u031b\u01a1\u0323c \u0111i\u00ea\u0309m<\/font><\/h3>\n

– U\u031bu \u0111i\u00ea\u0309m<\/b><\/p>\n

K\u0129 thu\u1ea1\u0302t na\u0300y tu\u031bo\u031bng \u0111\u00f4\u0301i thu\u1ea1\u0302n ti\u1eb9\u0302n cho ki\u00ea\u0309m toa\u0301n vie\u0302n do ta\u0300i li\u1eb9\u0302u thu\u031b\u01a1\u0300ng la\u0300 co\u0301 s\u0103\u0303n, chi phi\u0301 \u0111\u00ea\u0309 thu th\u1ea1\u0302p b\u0103\u0300ng ch\u01b0\u0301ng cu\u0303ng i\u0301t ho\u031bn ca\u0301c k\u0129 thu\u1ea1\u0302t kha\u0301c.<\/p>\n

– Nhu\u031b\u01a1\u0323c \u0111i\u00ea\u0309m<\/b><\/p>\n

Ki\u00ea\u0309m tra ta\u0300i li\u1eb9\u0302u cu\u0303ng co\u0301 nh\u01b0\u0303ng ha\u0323n ch\u00ea\u0301 nh\u00e2\u0301t \u0111i\u0323nh. \u0110\u1ecd\u0302 tin c\u1ea1\u0302y cu\u0309a ta\u0300i li\u1eb9\u0302u minh ch\u01b0\u0301ng phu\u0323 thu\u1ecd\u0302c va\u0300o ngu\u00f4\u0300n g\u00f4\u0301c cu\u0309a b\u0103\u0300ng ch\u01b0\u0301ng (hay s\u01b0\u0323 \u0111\u1ecd\u0302c l\u1ea1\u0302p cu\u0309a ta\u0300i li\u1eb9\u0302u so v\u01a1\u0301i \u0111o\u031bn vi\u0323 \u0111u\u031b\u01a1\u0323c ki\u00ea\u0309m toa\u0301n) ma\u0300 ca\u0301c ta\u0300i li\u1eb9\u0302u na\u0300y la\u0323i ph\u00e2\u0300n l\u01a1\u0301n co\u0301 ngu\u00f4\u0300n g\u00f4\u0301c t\u01b0\u0300 kha\u0301ch th\u00ea\u0309 ki\u00ea\u0309m toa\u0301n.<\/p>\n

Chi\u0301nh vi\u0300 th\u00ea\u0301 se\u0303 co\u0301 kha\u0309 na\u0306ng l\u01a1\u0301n la\u0300 ca\u0301c ta\u0300i li\u1eb9\u0302u cung c\u00e2\u0301p co\u0301 th\u00ea\u0309 \u0111a\u0303 bi\u0323 s\u01b0\u0309a ch\u01b0\u0303a, gia\u0309 ma\u0323o la\u0300m m\u00e2\u0301t ti\u0301nh kha\u0301ch quan ne\u0302n c\u00e2\u0300n co\u0301 s\u01b0\u0323 ki\u00ea\u0309m tra, xa\u0301c minh b\u0103\u0300ng ca\u0301c phu\u031bo\u031bng pha\u0301p k\u0129 thu\u1ea1\u0302t 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 Ki\u1ec3m tra t\u00e0i li\u1ec7u l\u00e0 qu\u00e1 tr\u00ecnh xem x\u00e9t, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u00e1c ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch c\u00f3 li\u00ean quan s\u1eb5n c\u00f3 trong \u0111\u01a1n v\u1ecb.\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\/34561"}],"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=34561"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34561\/revisions"}],"predecessor-version":[{"id":68092,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34561\/revisions\/68092"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}