{"id":34563,"date":"2023-12-08T04:08:30","date_gmt":"2023-12-08T04:08:30","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-bao-cao-tai-chinh-financial-statement-audit-la-gi.html"},"modified":"2023-12-23T20:57:33","modified_gmt":"2023-12-23T13:57:33","slug":"kiem-toan-bao-cao-tai-chinh-financial-statement-audit-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-bao-cao-tai-chinh-financial-statement-audit-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial Statement Audit) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial Statement Audit)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> trong ti\u1ebfng Anh l\u00e0 Financial Statement Audit<\/b>.\u00a0<\/p>\n

Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b> l\u00e0 qu\u00e1 tr\u00ecnh c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 n\u0103ng l\u1ef1c ti\u1ebfn h\u00e0nh thu th\u1eadp, \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1eb1m ki\u1ec3m tra, x\u00e1c nh\u1eadn v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p gi\u1eefa th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 qui \u0111\u1ecbnh ph\u00e1p l\u00ed<\/span> li\u00ean quan.<\/p>\n

B\u1ea3n ch\u1ea5t<\/font><\/h3>\n

– Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n<\/b><\/p>\n

+ C\u0169ng nh\u01b0 c\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n kh\u00e1c, ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n c\u00f3 t\u00ednh \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn m\u1ed9t c\u00e1ch kh\u00e1ch quan.\u00a0<\/p>\n

+ Y\u00eau c\u1ea7u v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n \u0111\u1ea3m b\u1ea3o r\u1eb1ng ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c, l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 ti\u1ebfn h\u00e0nh cu\u1ed9c ki\u1ec3m to\u00e1n.\u00a0<\/p>\n

– Thu th\u1eadp, \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng<\/b><\/p>\n

+ Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed<\/span> c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p>\n

+ B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n g\u1ed3m: C\u00e1c b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn c\u00e1c nghi\u1ec7p v\u1ee5; s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n; b\u1eb1ng ch\u1ee9ng v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, t\u00ecnh h\u00ecnh, l\u0129nh v\u1ef1c kinh doanh\u2026\u00a0<\/p>\n

C\u00e1c b\u1eb1ng ch\u1ee9ng n\u00e0y c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c, th\u00f4ng qua ki\u1ec3m tra t\u00e0i li\u1ec7u, ki\u1ec3m tra v\u1eadt ch\u1ea5t, quan s\u00e1t, \u0111i\u1ec1u tra, ph\u1ecfng v\u1ea5n, th\u1ef1c hi\u1ec7n l\u1ea1i\u2026 v\u00e0 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp \u1edf nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau (b\u00ean trong ho\u1eb7c b\u00ean ngo\u00e0i doanh nghi\u1ec7p).\u00a0<\/p>\n

– C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/b><\/p>\n

C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u00eap g\u1ed3m:\u00a0<\/p>\n

+ B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: L\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u1ed5ng qu\u00e1t to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 v\u00e0 ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh.\u00a0<\/p>\n

+ B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh: L\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong m\u1ed9t k\u00ec k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

+ B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: L\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p cho bi\u1ebft ng\u00e2n qu\u0129 c\u1ee7a doanh nghi\u1ec7p trong k\u00ec \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n

+ Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: L\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn h\u1ee3p th\u00e0nh kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, d\u00f9ng \u0111\u1ec3 m\u00f4 t\u1ea3 mang t\u00ednh t\u01b0\u1eddng thu\u1eadt ho\u1eb7c ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c th\u00f4ng tin s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: 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 to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial Statement Audit) l\u00e0 vi\u1ec7c ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb, ph\u1ee5c v\u1ee5 \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng th\u00f4ng tin tr\u00ean BCTC.\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\/34563"}],"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=34563"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34563\/revisions"}],"predecessor-version":[{"id":68094,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34563\/revisions\/68094"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}