{"id":34573,"date":"2023-12-08T04:09:04","date_gmt":"2023-12-08T04:09:04","guid":{"rendered":"https:\/\/masterskills.org\/blog\/trac-nghiem-kiem-toan-tai-chinh-audit-test-la-gi-phan-loai.html"},"modified":"2023-12-23T20:57:34","modified_gmt":"2023-12-23T13:57:34","slug":"trac-nghiem-kiem-toan-tai-chinh-audit-test-la-gi-phan-loai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/trac-nghiem-kiem-toan-tai-chinh-audit-test-la-gi-phan-loai.html","title":{"rendered":"Tr\u1eafc nghi\u1ec7m ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh (Audit test) l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: tipperarylibraries)<\/p>\n<\/div>\n<\/div>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m a\u0301p du\u0323ng trong ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh<\/font><\/h2>\n

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

Tr\u1eafc nghi\u1ec7m ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh<\/b>\u00a0trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0\u00a0audit test.<\/b><\/p>\n

Trong ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh, tr\u0103\u0301c nghi\u1eb9\u0302m la\u0300 vi\u1eb9\u0302c v\u1ea1\u0302n du\u0323ng ca\u0301c k\u0129 thu\u1eadt<\/span> 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

C\u00e1c lo\u1ea1i tr\u1eafc nghi\u1ec7m trong ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh<\/font><\/h3>\n

Tho\u0302ng thu\u031b\u01a1\u0300ng, trong ki\u00ea\u0309m toa\u0301n ta\u0300i chi\u0301nh co\u0301 ba loa\u0323i tr\u0103\u0301c nghi\u1eb9\u0302m:\u00a0Tr\u0103\u0301c nghi\u1eb9\u0302m nghi\u1eb9\u0302p vu\u0323\u00a0\u00a0test of transaction),\u00a0tr\u0103\u0301c nghi\u1eb9\u0302m pha\u0302n ti\u0301ch\u00a0(analytical test) va\u0300 tr\u0103\u0301c nghi\u1eb9\u0302m s\u00f4\u0301 du\u031b (test of balance).<\/p>\n

– Tr\u0103\u0301c nghi\u1eb9\u0302m nghi\u1eb9\u0302p vu\u0323<\/b><\/p>\n

Tr\u1eafc nghi\u1ec7m nhi\u1ec7m v\u1ee5 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

No\u0301 \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\u1eadt 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

+ \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

– Tr\u0103\u0301c nghi\u1eb9\u0302m s\u00f4\u0301 du\u031b<\/b><\/p>\n

Tr\u1eafc nghi\u1ec7m s\u1ed1 d\u01b0 la\u0300 vi\u1eb9\u0302c ki\u00ea\u0309m tra va\u0300 ra\u0300 soa\u0301t \u0111\u1ecd\u0302 tin c\u1ea1\u0302y cu\u0309a s\u00f4\u0301 du\u031b cu\u00f4\u0301i k\u00ec ho\u1ea1\u0306c s\u00f4\u0301 pha\u0301t sinh cu\u0309a ca\u0301c ta\u0300i khoa\u0309n. Ki\u00ea\u0309m toa\u0301n vie\u0302n co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n g\u01b0\u0309i thu\u031b xa\u0301c nh\u1ea1\u0302n ho\u1ea1\u0306c quan sa\u0301t ki\u00ea\u0309m ke\u0302 va\u0300 \u0111\u00f4\u0301i chi\u00ea\u0301u s\u00f4\u0309 sa\u0301ch \u0111\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y.\u00a0<\/p>\n

Tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y thu\u031b\u01a1\u0300ng \u0111o\u0300i ho\u0309i chi phi\u0301 ki\u00ea\u0309m toa\u0301n l\u01a1\u0301n do \u0111o\u0301, tr\u0103\u0301c nghi\u1eb9\u0302m na\u0300y thu\u031b\u01a1\u0300ng \u0111u\u031b\u01a1\u0323c a\u0301p du\u0323ng k\u00ea\u0301t h\u01a1\u0323p v\u01a1\u0301i ca\u0301c tr\u0103\u0301c nghi\u1eb9\u0302m kha\u0301c cu\u0309a ki\u00ea\u0309m toa\u0301n \u0111\u00ea\u0309 \u0111a\u0309m ba\u0309o ti\u0301nh hi\u1eb9\u0302u qua\u0309 cu\u0309a cu\u1ecd\u0302c ki\u00ea\u0309m toa\u0301n.<\/p>\n

– Tr\u0103\u0301c nghi\u1eb9\u0302m pha\u0302n ti\u0301ch<\/b><\/p>\n

Tr\u1eafc nghi\u1ec7m ph\u00e2n t\u00edch 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

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

\n Trong ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, tr\u1eafc nghi\u1ec7m (ti\u1ebfng Anh: Audit test) l\u00e0 vi\u1ec7c v\u1eadn d\u1ee5ng c\u00e1c k\u0129 thu\u1eadt c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5, s\u1ed1 d\u01b0 c\u1ee7a t\u00e0i kho\u1ea3n ho\u1eb7c kho\u1ea3n m\u1ee5c c\u1ea5u th\u00e0nh b\u1ea3ng khai t\u00e0i ch\u00ednh.\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\/34573"}],"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=34573"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34573\/revisions"}],"predecessor-version":[{"id":68100,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34573\/revisions\/68100"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}