{"id":34571,"date":"2023-12-08T04:08:54","date_gmt":"2023-12-08T04:08:54","guid":{"rendered":"https:\/\/masterskills.org\/blog\/trac-nghiem-phan-tich-trong-kiem-toan-tai-chinh-la-gi-phuong-phap.html"},"modified":"2023-12-23T20:57:34","modified_gmt":"2023-12-23T13:57:34","slug":"trac-nghiem-phan-tich-trong-kiem-toan-tai-chinh-la-gi-phuong-phap","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/trac-nghiem-phan-tich-trong-kiem-toan-tai-chinh-la-gi-phuong-phap.html","title":{"rendered":"Tr\u1eafc nghi\u1ec7m ph\u00e2n t\u00edch trong ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: medium)<\/p>\n<\/div>\n<\/div>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m pha\u0302n ti\u0301ch<\/font><\/h2>\n

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

Tr\u1eafc nghi\u1ec7m ph\u00e2n t\u00edch<\/b> trong ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh la\u0300 vi\u1eb9\u0302c so sa\u0301nh ca\u0301c tho\u0302ng tin trong \u0111o\u0301 chu\u0309 y\u00ea\u0301u la\u0300 ca\u0301c tho\u0302ng tin ta\u0300i chi\u0301nh \u0111\u00ea\u0309 xem xe\u0301t m\u00f4\u0301i quan h\u1eb9\u0302 kinh t\u00ea\u0301 va\u0300 xu hu\u031b\u01a1\u0301ng bi\u00ea\u0301n \u0111\u1ecd\u0302ng t\u01b0\u0300 \u0111o\u0301 nghie\u0302n c\u01b0\u0301u pha\u0301t hi\u1eb9\u0302n ca\u0301c b\u00e2\u0301t thu\u031b\u01a1\u0300ng.<\/p>\n

Trong \u0111\u00f3:<\/p>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m<\/b> (accounting test) la\u0300 vi\u1eb9\u0302c v\u1ea1\u0302n du\u0323ng ca\u0301c k\u0129 thu\u1ea1\u0302t cu\u0309a ki\u00ea\u0309m toa\u0301n \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c nghi\u1eb9\u0302p vu\u0323, s\u00f4\u0301 du\u031b cu\u0309a ta\u0300i khoa\u0309n ho\u1ea1\u0306c khoa\u0309n mu\u0323c c\u00e2\u0301u tha\u0300nh ba\u0309ng khai ta\u0300i chi\u0301nh.<\/p>\n

Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh<\/b> la\u0300 hoa\u0323t \u0111\u1ecd\u0302ng co\u031b ba\u0309n va\u0300 ra \u0111\u01a1\u0300i s\u01a1\u0301m nh\u00e2\u0301t cu\u0309a ki\u00ea\u0309m toa\u0301n do \u0111o\u0301 loa\u0323i hi\u0300nh na\u0300y kh\u0103\u0301c ho\u0323a ro\u0303 ne\u0301t nh\u01b0\u0303ng \u0111\u1ea1\u0306c tru\u031bng cu\u0309a hoa\u0323t \u0111\u1ecd\u0302ng ki\u00ea\u0309m toa\u0301n. Co\u0301 th\u00ea\u0309 xem xe\u0301t ca\u0301c \u0111\u1ea1\u0306c tru\u031bng co\u031b ba\u0309n cu\u0309a ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh d\u01b0\u0323a tre\u0302n ca\u0301c khi\u0301a ca\u0323nh sau:<\/p>\n

– Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh cu\u0303ng hu\u031b\u01a1\u0301ng \u0111\u00ea\u0301n ch\u01b0\u0301c na\u0306ng chung cu\u0309a ki\u00ea\u0309m toa\u0301n la\u0300 xa\u0301c minh va\u0300 ba\u0300y to\u0309 y\u0301 ki\u00ea\u0301n.<\/p>\n

– Ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh hu\u031b\u01a1\u0301ng \u0111\u00ea\u0301n ti\u0301nh trung th\u01b0\u0323c, h\u01a1\u0323p ly\u0301 va\u0300 h\u01a1\u0323p pha\u0301p cu\u0309a ba\u0309ng khai ta\u0300i chi\u0301nh.<\/p>\n

– K\u00ea\u0301t qua\u0309 ki\u00ea\u0309m toa\u0301n ba\u0301o ca\u0301o ta\u0300i chi\u0301nh phu\u0323c vu\u0323 cho ca\u0309 \u0111\u00f4\u0301i tu\u031b\u01a1\u0323ng be\u0302n trong va\u0300 be\u0302n ngoa\u0300i \u0111o\u031bn vi\u0323.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1eafc nghi\u1ec7m ph\u00e2n t\u00edch<\/font><\/h3>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m pha\u0302n ti\u0301ch co\u0301 th\u00ea\u0309 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n tho\u0302ng qua:<\/p>\n

– So sa\u0301nh tho\u0302ng tin ta\u0300i chi\u0301nh bao g\u00f4\u0300m ca\u0301c s\u00f4\u0301 du\u031b, s\u00f4\u0301 pha\u0301t sinh, ca\u0301c t\u1ec9 l\u1eb9\u0302 gi\u01b0\u0303a ca\u0301c k\u00ec, ca\u0301c nie\u0302n \u0111\u1ecd\u0302 ta\u0300i chi\u0301nh ho\u1ea1\u0306c so sa\u0301nh tho\u0302ng tin ta\u0300i chi\u0301nh cu\u0309a \u0111o\u031bn vi\u0323 v\u01a1\u0301i ca\u0301c \u0111o\u031bn vi\u0323 kha\u0301c trong cu\u0300ng nga\u0300nh.<\/p>\n

Vi\u0301 du\u0323, so sa\u0301nh t\u1ec9 l\u1eb9\u0302 chi phi\u0301 qua\u0309ng ca\u0301o trong doanh thu gi\u01b0\u0303a \u0111o\u031bn vi\u0323 kha\u0301ch ha\u0300ng v\u01a1\u0301i ca\u0301c \u0111o\u031bn vi\u0323 kha\u0301c cu\u0300ng nga\u0300nh.<\/p>\n

– Nghie\u0302n c\u01b0\u0301u m\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a tho\u0302ng tin ta\u0300i chi\u0301nh va\u0300 tho\u0302ng tin phi ta\u0300i chi\u0301nh hay m\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a ca\u0301c y\u00ea\u0301u t\u00f4\u0301 cu\u0309a tho\u0302ng tin ta\u0300i chi\u0301nh hay tho\u0302ng tin phi ta\u0300i chi\u0301nh.<\/p>\n

Vi\u0301 du\u0323, nghie\u0302n c\u01b0\u0301u m\u00f4\u0301i quan h\u1eb9\u0302 gi\u01b0\u0303a chi phi\u0301 ti\u00ea\u0300n lu\u031bo\u031bng, s\u00f4\u0301 lu\u031b\u01a1\u0323ng lao \u0111\u1ecd\u0302ng va\u0300 tri\u0300nh \u0111\u1ecd\u0302 ho\u0323c v\u00e2\u0301n cu\u0309a ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng trong doanh nghi\u1eb9\u0302p kha\u0301ch ha\u0300ng.<\/p>\n

– Tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y chu\u0309 y\u00ea\u0301u hu\u031b\u01a1\u0301ng t\u01a1\u0301i vi\u1eb9\u0302c nghie\u0302n c\u01b0\u0301u va\u0300 so sa\u0301nh ca\u0301c m\u00f4\u0301i quan h\u1eb9\u0302 \u0111\u00ea\u0309 giu\u0301p ki\u00ea\u0309m toa\u0301n vie\u0302n thu th\u1ea1\u0302p b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n v\u00ea\u0300 ti\u0301nh h\u01a1\u0323p l\u00ed chung cu\u0309a s\u00f4\u0301 li\u1eb9\u0302u va\u0300 d\u01b0\u0303 li\u1eb9\u0302u t\u01b0\u0300 \u0111o\u0301 pha\u0301t hi\u1eb9\u0302n ca\u0301c kha\u0309 na\u0306ng sai l\u1eb9\u0302ch tho\u0302ng tin.<\/p>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m pha\u0302n ti\u0301ch \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng trong ca\u0309 ba giai \u0111oa\u0323n cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh: chu\u00e2\u0309n bi\u0323 ki\u00ea\u0309m toa\u0301n, th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m toa\u0301n va\u0300 k\u00ea\u0301t thu\u0301c ki\u00ea\u0309m toa\u0301n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: T\u1ed5ng quan v\u1ec1 ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, T\u1ed5 h\u1ee3p C\u00f4ng ngh\u1ec7 Gi\u00e1o d\u1ee5c Topica)\u00a0<\/i><\/p>\n

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

\n Tr\u1eafc nghi\u1ec7m ph\u00e2n t\u00edch l\u00e0 vi\u1ec7c so s\u00e1nh c\u00e1c th\u00f4ng tin trong \u0111\u00f3 ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t m\u1ed1i quan h\u1ec7 kinh t\u1ebf v\u00e0 xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng t\u1eeb \u0111\u00f3 nghi\u00ean c\u1ee9u ph\u00e1t hi\u1ec7n c\u00e1c b\u1ea5t th\u01b0\u1eddng.\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\/34571"}],"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=34571"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34571\/revisions"}],"predecessor-version":[{"id":68098,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34571\/revisions\/68098"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}