{"id":34572,"date":"2023-12-08T04:08:59","date_gmt":"2023-12-08T04:08:59","guid":{"rendered":"https:\/\/masterskills.org\/blog\/trac-nghiem-nghiep-vu-trong-kiem-toan-tai-chinh-la-gi.html"},"modified":"2023-12-23T20:57:34","modified_gmt":"2023-12-23T13:57:34","slug":"trac-nghiem-nghiep-vu-trong-kiem-toan-tai-chinh-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/trac-nghiem-nghiep-vu-trong-kiem-toan-tai-chinh-la-gi.html","title":{"rendered":"Tr\u1eafc nghi\u1ec7m nghi\u1ec7p v\u1ee5 trong ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

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

Tr\u0103\u0301c nghi\u1eb9\u0302m nghi\u1eb9\u0302p vu\u0323 trong ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh<\/font><\/h2>\n

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

Tr\u0103\u0301c nghi\u1eb9\u0302m nghi\u1eb9\u0302p vu\u0323<\/b> la\u0300 ca\u0301ch th\u01b0\u0301c ra\u0300 soa\u0301t ca\u0301c nghi\u1eb9\u0302p vu\u0323 hay hoa\u0323t \u0111\u1ecd\u0302ng cu\u0323 th\u00ea\u0309. Tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh ti\u0301nh \u0111u\u0301ng \u0111\u0103\u0301n trong t\u00f4\u0309 ch\u01b0\u0301c h\u1eb9\u0302 th\u00f4\u0301ng k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n

H\u01b0\u1edbng th\u1ef1c hi\u1ec7n tr\u1eafc nghi\u1ec7m<\/font><\/h3>\n

Tr\u1eafc nghi\u1ec7m nghi\u1ec7p v\u1ee5 \u0111u\u031b\u01a1\u0323c th\u01b0\u0323c hi\u1eb9\u0302n theo hai hu\u031b\u01a1\u0301ng: Th\u01b0\u0301 nh\u00e2\u0301t la\u0300 m\u01b0\u0301c \u0111a\u0323t ye\u0302u c\u00e2\u0300u cu\u0309a thu\u0309 tu\u0323c, th\u01b0\u0301 hai la\u0300 \u0111\u1ecd\u0302 tin c\u1ea1\u0302y cu\u0309a ca\u0301c tho\u0302ng tin va\u0300 con s\u00f4\u0301.<\/p>\n

– \u01a0\u0309 hu\u031b\u01a1\u0301ng th\u01b0\u0301 nh\u00e2\u0301t, <\/b>tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y hu\u031b\u01a1\u0301ng chu\u0309 y\u00ea\u0301u \u0111\u00ea\u0301n vi\u1eb9\u0302c tua\u0302n thu\u0309 ca\u0301c qui \u0111\u1ecbnh<\/span> v\u00ea\u0300 l\u1ea1\u0302p, xe\u0301t duy\u1eb9\u0302t va\u0300 ki\u00ea\u0309m tra s\u01b0\u0309 du\u0323ng ch\u01b0\u0301ng t\u01b0\u0300 k\u00ea\u0301 toa\u0301n.\u00a0<\/p>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n tho\u0302ng qua nhi\u00ea\u0300u k\u0129 thu\u1ea1\u0302t thu th\u1ea1\u0302p b\u0103\u0300ng ch\u01b0\u0301ng ki\u00ea\u0309m toa\u0301n kha\u0301c nhau tu\u0300y thu\u1ecd\u0302c thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t cu\u0309a doanh nghi\u1eb9\u0302p co\u0301 \u0111\u00ea\u0309 la\u0323i d\u00e2\u0301u v\u00ea\u0301t hay kho\u0302ng.<\/p>\n

+ Trong tru\u031b\u01a1\u0300ng h\u01a1\u0323p co\u0301 \u0111\u00ea\u0309 la\u0323i d\u00e2\u0301u v\u00ea\u0301t<\/b> (ch\u01b0\u0303 k\u00ed, \u0111o\u0301ng d\u00e2\u0301u ki\u00ea\u0309m tra…) ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 ki\u00ea\u0309m tra la\u0323i d\u00e2\u0301u v\u00ea\u0301t tre\u0302n ch\u01b0\u0301ng t\u01b0\u0300.<\/p>\n

Vi\u0301 du\u0323, trong nghi\u1eb9\u0302p vu\u0323 xu\u00e2\u0301t kho, thu\u0309 kho pha\u0309i th\u01b0\u0323c hi\u1eb9\u0302n ki\u00ea\u0309m soa\u0301t v\u00ea\u0300 s\u00f4\u0301 lu\u031b\u01a1\u0323ng chu\u0309ng loa\u0323i ha\u0300ng ho\u0301a xu\u00e2\u0301t. Sau khi ki\u00ea\u0309m soa\u0301t, anh ta se\u0303 xa\u0301c nh\u1ea1\u0302n s\u01b0\u0323 ki\u00ea\u0309m soa\u0301t cu\u0309a mi\u0300nh b\u0103\u0300ng ch\u01b0\u0303 k\u00ed<\/span> tre\u0302n phi\u00ea\u0301u xu\u00e2\u0301t kho. Ch\u01b0\u0303 k\u00ed<\/span> na\u0300y \u0111u\u031b\u01a1\u0323c hi\u00ea\u0309u la\u0300 d\u00e2\u0301u v\u00ea\u0301t cu\u0309a thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t.\u00a0<\/p>\n

\u0110\u00ea\u0309 ra\u0300 soa\u0301t thu\u0309 tu\u0323c na\u0300y, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 ti\u00ea\u0301n ha\u0300nh ki\u00ea\u0309m tra ch\u01b0\u0303 k\u00ed<\/span> tre\u0302n phi\u00ea\u0301u xu\u00e2\u0301t kho ho\u1ea1\u0306c ki\u00ea\u0309m tra ch\u01b0\u0301c tra\u0301ch va\u0300 nhi\u1eb9\u0302m vu\u0323 cu\u0309a nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i k\u00ed<\/span> tre\u0302n phi\u00ea\u0301u xu\u00e2\u0301t kho. Nh\u01b0\u0303ng tri\u0300nh t\u01b0\u0323 ra\u0300 soa\u0301t na\u0300y \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 tr\u0103\u0301c nghi\u1eb9\u0302m tua\u0302n thu\u0309 cu\u0309a nghi\u1eb9\u0302p vu\u0323.<\/p>\n

+ Trong tru\u031b\u01a1\u0300ng h\u01a1\u0323p thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t kho\u0302ng \u0111\u00ea\u0309 la\u0323i d\u00e2\u0301u v\u00ea\u0301t<\/b>, ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 quan sa\u0301t ho\u1ea1\u0306c pho\u0309ng v\u00e2\u0301n co\u0302ng vi\u1eb9\u0302c cu\u0309a nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i co\u0301 lie\u0302n quan \u0111\u00ea\u0301n nghi\u1eb9\u0302p vu\u0323.<\/p>\n

Vi\u0301 du\u0323, trong nghi\u1eb9\u0302p vu\u0323 xu\u00e2\u0301t kho k\u00ea\u0309 tre\u0302n, khi ha\u0300ng ho\u0301a xu\u00e2\u0301t kho\u0309i kho pha\u0309i co\u0301 s\u01b0\u0323 ki\u00ea\u0309m soa\u0301t cu\u0309a thu\u0309 kho. Tuy nhie\u0302n, s\u01b0\u0323 ki\u00ea\u0309m soa\u0301t cu\u0309a thu\u0309 kho la\u0300 chu\u031ba \u0111u\u0309 ma\u0300 c\u00e2\u0300n co\u0301 s\u01b0\u0323 ki\u00ea\u0309m soa\u0301t cu\u0309a ba\u0309o v\u1eb9\u0302 doanh nghi\u1eb9\u0302p khi ha\u0300ng ho\u0301a qua c\u00f4\u0309ng doanh nghi\u1eb9\u0302p.<\/p>\n

Thu\u0309 tu\u0323c ki\u00ea\u0309m soa\u0301t na\u0300y \u0111o\u0302i khi kho\u0302ng \u0111\u00ea\u0309 la\u0323i d\u00e2\u0301u v\u00ea\u0300 vi\u1eb9\u0302c ghi che\u0301p hay k\u00ed<\/span> nh\u1ea1\u0302n va\u0300o ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300. Tru\u031b\u01a1\u0300ng h\u01a1\u0323p na\u0300y \u0111o\u0300i ho\u0309i ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i quan sa\u0301t qua\u0301 tri\u0300nh xu\u00e2\u0301t ha\u0300ng ho\u1ea1\u0306c pho\u0309ng v\u00e2\u0301n nh\u01b0\u0303ng ngu\u031b\u01a1\u0300i lie\u0302n quan \u0111\u00ea\u0301n nghi\u1eb9\u0302p vu\u0323 nhu\u031b ba\u0309o v\u1eb9\u0302 doanh nghi\u1eb9\u0302p hay ngu\u031b\u01a1\u0300i a\u0301p ta\u0309i ha\u0300ng ho\u0301a.<\/p>\n

– \u01a0\u0309 hu\u031b\u01a1\u0301ng th\u01b0\u0301 hai, <\/b>ki\u00ea\u0309m toa\u0301n ti\u00ea\u0301n ha\u0300nh ra\u0300 soa\u0301t ca\u0301c tho\u0302ng tin v\u00ea\u0300 gia\u0301 tri\u0323 tre\u0302n ch\u01b0\u0301ng t\u01b0\u0300 va\u0300 s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n. Ki\u00ea\u0309m toa\u0301n vie\u0302n pha\u0309i ti\u0301nh toa\u0301n la\u0323i, \u0111\u00f4\u0301i chi\u00ea\u0301u s\u00f4\u0301 li\u1eb9\u0302u, g\u01b0\u0309i thu\u031b xa\u0301c nh\u1ea1\u0302n \u0111\u00ea\u0309 kh\u0103\u0309ng \u0111i\u0323nh m\u01b0\u0301c \u0111\u1ecd\u0302 tin c\u1ea1\u0302y cu\u0309a tho\u0302ng tin.\u00a0<\/p>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y \u0111u\u031b\u01a1\u0323c go\u0323i la\u0300 tr\u0103\u0301c nghi\u1eb9\u0302p co\u031b ba\u0309n cu\u0309a nghi\u1eb9\u0302p vu\u0323 (substantive test of transaction).<\/p>\n

Vi\u0301 du\u0323 ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 g\u01b0\u0309i thu\u031b xa\u0301c nh\u1ea1\u0302n cho nga\u0302n ha\u0300ng \u0111\u00ea\u0309 ki\u00ea\u0309m ch\u01b0\u0301ng s\u00f4\u0301 du\u031b ta\u0300i khoa\u0309n ti\u00ea\u0300n g\u01b0\u0309i nga\u0302n ha\u0300ng.<\/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><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Tr\u1eafc nghi\u1ec7m nghi\u1ec7p v\u1ee5 l\u00e0 c\u00e1ch th\u1ee9c r\u00e0 so\u00e1t c\u00e1c nghi\u1ec7p v\u1ee5 hay ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. Tr\u1eafc nghi\u1ec7m n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh \u0111\u00fang \u0111\u1eafn trong t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.\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\/34572"}],"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=34572"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34572\/revisions"}],"predecessor-version":[{"id":68099,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34572\/revisions\/68099"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}