{"id":34680,"date":"2023-12-08T04:13:35","date_gmt":"2023-12-08T04:13:35","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chuong-trinh-kiem-toan-audit-program-la-gi-uu-va-nhuoc-diem-cua-chuong-trinh-kiem-toan.html"},"modified":"2023-12-23T20:58:00","modified_gmt":"2023-12-23T13:58:00","slug":"chuong-trinh-kiem-toan-audit-program-la-gi-uu-va-nhuoc-diem-cua-chuong-trinh-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chuong-trinh-kiem-toan-audit-program-la-gi-uu-va-nhuoc-diem-cua-chuong-trinh-kiem-toan.html","title":{"rendered":"Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n (Audit Program) l\u00e0 g\u00ec? \u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit Program<\/b>.<\/p>\n

Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 nh\u1eefng d\u1ef1 ki\u1ebfn chi ti\u1ebft, t\u1ec9 m\u1ec9 v\u1ec1 n\u1ed9i dung, tr\u00ecnh t\u1ef1 c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n chi ti\u1ebft cho t\u1eebng t\u00e0i kho\u1ea3n hay t\u1eebng th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o th\u01b0\u1eddng bao g\u1ed3m:\u00a0<\/p>\n

– M\u1ee5c ti\u00eau c\u1ee5 th\u1ec3 ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng t\u00e0i kho\u1ea3n (hay th\u00f4ng tin t\u00e0i ch\u00ednh)<\/p>\n

– C\u00e1c ch\u1ec9 d\u1eabn v\u1ec1 c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c<\/p>\n

– Th\u1eddi gian b\u1eaft \u0111\u1ea7u v\u00e0 th\u1eddi gian ho\u00e0n th\u00e0nh,<\/p>\n

– Ph\u1ea1m vi c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c tr\u1ee3 l\u00ed ki\u1ec3m to\u00e1n,\u00a0<\/p>\n

– Nh\u1eefng t\u00e0i li\u1ec7u v\u00e0 th\u00f4ng tin c\u1ea7n thu th\u1eadp \u0111\u1ec3 l\u00e0m b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n…<\/p>\n

(Theo: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh<\/i>)<\/p>\n

\u01afu \u0111i\u1ec3m c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n<\/font><\/h3>\n

– Gi\u00fap cho vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c quan tr\u1ecdng \u0111\u01b0\u1ee3c xem x\u00e9t trong khi ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n\u00a0<\/p>\n

– Gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean trong vi\u1ec7c ph\u00e2n b\u1ed5 c\u00f4ng vi\u1ec7c gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m theo k\u1ef9 n\u0103ng v\u00e0 n\u0103ng l\u1ef1c c\u1ee7a h\u1ecd.\u00a0<\/p>\n

– T\u0103ng c\u01b0\u1eddng tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean nh\u00f3m ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n\u00a0<\/p>\n

– Gi\u1ea3m hi\u1ec3u l\u1ea7m gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n<\/p>\n

– Gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra t\u00ecnh tr\u1ea1ng v\u00e0\u00a0ti\u1ebfn \u0111\u1ed9 c\u1ee7a c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n, \u0111\u1ea3m b\u1ea3o chi ph\u00ed th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ng\u00e2n s\u00e1ch \u0111\u1ec1 ra<\/p>\n

– Cho ph\u00e9p ki\u1ec3m to\u00e1n vi\u00ean l\u01b0u gi\u1eef h\u1ed3 s\u01a1 th\u00f4ng tin h\u1eefu \u00edch \u0111\u1eb7c bi\u1ec7t cho ki\u1ec3m to\u00e1n v\u00e0 t\u00e0i li\u1ec7u tham kh\u1ea3o trong t\u01b0\u01a1ng lai<\/p>\n

Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n<\/font><\/h4>\n

– C\u1ee9ng nh\u1eafc<\/b>: Kh\u00f4ng c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n ti\u00eau chu\u1ea9n n\u00e0o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong m\u1ecdi doanh nghi\u1ec7p trong th\u1ef1c th\u1ec3. C\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n kh\u00e1c nhau ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau. M\u1ed7i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 v\u1ea5n \u0111\u1ec1 ri\u00eang c\u1ee7a m\u00ecnh.\u00a0\u00a0<\/p>\n

– Gi\u1ea3m s\u1ef1 ch\u1ee7 \u0111\u1ed9ng c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean<\/b>: Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0m gi\u1ea3m s\u1ef1 ch\u1ee7 \u0111\u1ed9ng v\u00e0 c\u00e1c s\u00e1ng ki\u1ebfn c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean gi\u1ecfi v\u00e0 c\u00f3 n\u0103ng l\u1ef1c. C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 thay \u0111\u1ed5i k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n v\u00e0 kh\u00f4ng th\u1ec3 \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t cho k\u1ebf ho\u1ea1ch \u0111\u00f3.\u00a0<\/p>\n

– C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n tr\u1edf n\u00ean m\u00e1y m\u00f3c<\/b>: Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n tr\u1edf n\u00ean m\u00e1y m\u00f3c khi n\u00f3 b\u1ecf qua v\u00e0 kh\u00f4ng t\u00ednh \u0111\u1ebfn c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c nh\u01b0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.\u00a0<\/p>\n

– B\u1ecf s\u00f3t c\u00e1c kh\u00eda c\u1ea1nh m\u1edbi<\/b>: Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 b\u1ecf s\u00f3t c\u00e1c kh\u00eda c\u1ea1nh m\u1edbi. V\u1edbi s\u1ef1 thay \u0111\u1ed5i v\u1ec1 th\u1eddi gian v\u00e0 c\u00f4ng ngh\u1ec7, nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u1edbi c\u00f3 th\u1ec3 ph\u00e1t sinh m\u00e0 m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 kh\u00f4ng xem x\u00e9t k\u1ecbp.<\/p>\n

(Theo:\u00a0toppr.com)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Program) \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o c\u1ee5 th\u1ec3 cho t\u1eebng t\u00e0i kho\u1ea3n, t\u1eebng th\u00f4ng tin t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t.\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\/34680"}],"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=34680"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34680\/revisions"}],"predecessor-version":[{"id":68156,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34680\/revisions\/68156"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}