{"id":34562,"date":"2023-12-08T04:08:26","date_gmt":"2023-12-08T04:08:26","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-tra-vat-chat-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-vat-chat-trong-thu-thap-bang-chung-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-tra-vat-chat-trong-thu-thap-bang-chung-kiem-toan-la-gi.html","title":{"rendered":"Ki\u1ec3m tra v\u1eadt ch\u1ea5t trong thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: intheblack)<\/p>\n<\/div>\n<\/div>\n

Ki\u00ea\u0309m tra v\u1ea1\u0302t ch\u00e2\u0301t trong thu th\u1ea1\u0302p b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n<\/font><\/h2>\n

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

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

Ki\u1ec3m tra v\u1eadt ch\u1ea5t<\/b> la\u0300 qua\u0301 tri\u0300nh ki\u00ea\u0309m ke\u0302 ta\u0323i ch\u00f4\u0303 hay tham gia ki\u00ea\u0309m ke\u0302 ca\u0301c loa\u0323i ta\u0300i sa\u0309n mang hi\u0300nh tha\u0301i v\u1ea1\u0302t ch\u00e2\u0301t cu\u0309a doanh nghi\u1eb9\u0302p.<\/p>\n

Ki\u1ec3m tra v\u1eadt ch\u1ea5t 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

Theo Chu\u00e2\u0309n m\u01b0\u0323c Ki\u00ea\u0309m toa\u0301n Vi\u1eb9\u0302t Nam s\u00f4\u0301 500, 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.\u00a0<\/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

B\u0103\u0300ng ch\u01b0\u0301ng la\u0300 co\u031b s\u01a1\u0309 \u0111\u00ea\u0309 minh ch\u01b0\u0301ng cho ba\u0301o ca\u0301o ki\u00ea\u0309m toa\u0301n do \u0111o\u0301 co\u0301 nh\u01b0\u0303ng \u0111o\u0300i ho\u0309i b\u0103\u0301t bu\u1ecd\u0302c \u0111\u00f4\u0301i v\u01a1\u0301i b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n.<\/p>\n

\u01afu \u0111i\u1ec3m v\u00e0 h\u1ea1n ch\u1ebf c\u1ee7a k\u0129 thu\u1eadt<\/font><\/h3>\n

– \u01afu \u0111i\u1ec3m<\/b><\/p>\n

U\u031bu \u0111i\u00ea\u0309m cu\u0309a k\u0129 thu\u1ea1\u0302t ki\u00ea\u0309m ke\u0302 la\u0300 cung c\u00e2\u0301p b\u0103\u0300ng ch\u01b0\u0301ng co\u0301 \u0111\u1ecd\u0302 tin c\u1ea1\u0302y cao nh\u00e2\u0301t vi\u0300 ki\u00ea\u0309m ke\u0302 la\u0300 qua\u0301 tri\u0300nh xa\u0301c minh s\u01b0\u0323 hi\u1eb9\u0302n h\u01b0\u0303u cu\u0309a ta\u0300i sa\u0309n, mang ti\u0301nh kha\u0301ch quan do chi\u0301nh ki\u00ea\u0309m toa\u0301n vie\u0302n th\u01b0\u0323c hi\u1eb9\u0302n ho\u1ea1\u0306c ch\u01b0\u0301ng ki\u00ea\u0301n.<\/p>\n

Ho\u031bn n\u01b0\u0303a ca\u0301ch th\u01b0\u0323c hi\u1eb9\u0302n k\u0129 thu\u1eadt<\/span> na\u0300y \u0111o\u031bn gia\u0309n, phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ch\u01b0\u0301c na\u0306ng xa\u0301c minh cu\u0309a ki\u00ea\u0309m toa\u0301n. K\u0129 thu\u1eadt<\/span> na\u0300y chi\u0309 g\u00f4\u0300m ca\u0301c thao ta\u0301c \u0111o\u031bn gia\u0309n nhu\u031b ca\u0302n, \u0111o, \u0111ong, \u0111\u00ea\u0301m… ho\u1ea1\u0306c ch\u01b0\u0301ng ki\u00ea\u0301n ca\u0301c thao ta\u0301c na\u0300y.\u00a0<\/p>\n

Tuy nhie\u0302n, c\u00e2\u0300n lu\u031bu y\u0301 v\u01a1\u0301i ki\u00ea\u0309m toa\u0301n vie\u0302n la\u0300 kho\u0302ng nh\u00e2\u0301t thi\u00ea\u0301t pha\u0309i ki\u00ea\u0309m ke\u0302 ho\u1ea1\u0306c ch\u01b0\u0301ng ki\u00ea\u0301n ki\u00ea\u0309m ke\u0302 \u0111\u00f4\u0301i v\u01a1\u0301i toa\u0300n b\u1ecd\u0302 ha\u0300ng t\u00f4\u0300n kho, ti\u00ea\u0300n hay ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh ma\u0300 co\u0301 th\u00ea\u0309 l\u00e2\u0301y m\u00e2\u0303u ki\u00ea\u0309m ke\u0302.<\/p>\n

– H\u1ea1n ch\u1ebf\u00a0<\/b><\/p>\n

Phu\u031bo\u031bng pha\u0301p k\u0129 thu\u1eadt<\/span> ki\u00ea\u0309m ke\u0302 v\u1ea1\u0302t ch\u00e2\u0301t co\u0301 nhi\u00ea\u0300u u\u031bu \u0111i\u00ea\u0309m song bao gi\u01a1\u0300 cu\u0303ng co\u0301 nh\u01b0\u0303ng ha\u0323n ch\u00ea\u0301 nh\u00e2\u0301t \u0111i\u0323nh:<\/p>\n

– \u0110\u00f4\u0301i v\u01a1\u0301i m\u1ecd\u0302t s\u00f4\u0301 ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh nhu\u031b \u0111\u00e2\u0301t \u0111ai, nha\u0300 xu\u031b\u01a1\u0309ng, ma\u0301y mo\u0301c thi\u00ea\u0301t bi\u0323 ho\u1ea1\u0306c ha\u0300ng t\u00f4\u0300n kho… k\u0129 thu\u1eadt<\/span> ki\u00ea\u0309m ke\u0302 chi\u0309 cung c\u00e2\u0301p tho\u0302ng tin minh ch\u01b0\u0301ng v\u00ea\u0300 s\u01b0\u0323 t\u00f4\u0300n ta\u0323i cu\u0309a ta\u0300i sa\u0309n nhu\u031bng kho\u0302ng cung c\u00e2\u0301p tho\u0302ng tin v\u00ea\u0300 quy\u00ea\u0300n s\u01a1\u0309 h\u01b0\u0303u cu\u0309a \u0111o\u031bn vi\u0323 \u0111\u00f4\u0301i v\u01a1\u0301i ta\u0300i sa\u0309n \u0111o\u0301; ho\u1ea1\u0306c ta\u0300i sa\u0309n co\u0301 th\u00ea\u0309 hi\u1eb9\u0302n h\u01b0\u0303u nhu\u031bng la\u0323i la\u0300 ta\u0300i sa\u0309n thue\u0302 ngoa\u0300i, ta\u0300i sa\u0309n ta\u0323m vay, hay \u0111a\u0303 \u0111em th\u00ea\u0301 ch\u00e2\u0301p…<\/p>\n

– K\u0129 thu\u1eadt<\/span> na\u0300y chi\u0309 cho bi\u00ea\u0301t s\u01b0\u0323 t\u00f4\u0300n ta\u0323i th\u01b0\u0323c t\u00ea\u0301 v\u00ea\u0300 s\u00f4\u0301 lu\u031b\u01a1\u0323ng, co\u0300n ch\u00e2\u0301t lu\u031b\u01a1\u0323ng, ti\u0300nh tra\u0323ng k\u0129 thu\u1eadt<\/span>, phu\u031bo\u031bng pha\u0301p \u0111a\u0301nh gia\u0301 \u0111u\u0301ng hay sai thi\u0300 chu\u031ba th\u00ea\u0309 hi\u1eb9\u0302n.<\/p>\n

– N\u00ea\u0301u ta\u0300i sa\u0309n co\u0301 qui mo\u0302 l\u01a1\u0301n, \u0111a da\u0323ng v\u00ea\u0300 chu\u0309ng loa\u0323i m\u00e2\u0303u ma\u0303 vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n k\u0129 thu\u1eadt<\/span> na\u0300y se\u0303 tu\u031bo\u031bng \u0111\u00f4\u0301i m\u00e2\u0301t th\u01a1\u0300i gian va\u0300 kinh phi\u0301.<\/p>\n

Chi\u0301nh vi\u0300 v\u1ea1\u0302y, k\u0129 thu\u1eadt<\/span> na\u0300y thu\u031b\u01a1\u0300ng kho\u0302ng \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n \u0111o\u031bn le\u0309 ma\u0300 pha\u0309i k\u00ea\u0301t h\u01a1\u0323p v\u01a1\u0301i ca\u0301c k\u0129 thu\u1eadt<\/span> kha\u0301c \u0111\u00ea\u0309 ta\u0306ng hi\u1eb9\u0302u qua\u0309 cu\u0309a ki\u00ea\u0309m toa\u0301n.<\/p>\n

\u00a0(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)\u00a0<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m tra v\u1eadt ch\u1ea5t l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea t\u1ea1i ch\u1ed7 hay tham gia ki\u1ec3m k\u00ea c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n mang h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t c\u1ee7a doanh nghi\u1ec7p.\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\/34562"}],"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=34562"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34562\/revisions"}],"predecessor-version":[{"id":68093,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34562\/revisions\/68093"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}