{"id":34682,"date":"2023-12-08T04:13:40","date_gmt":"2023-12-08T04:13:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lap-ke-hoach-kiem-toan-audit-planning-la-gi-vai-tro-cua-lap-ke-hoach-kiem-toan.html"},"modified":"2023-12-23T20:58:00","modified_gmt":"2023-12-23T13:58:00","slug":"lap-ke-hoach-kiem-toan-audit-planning-la-gi-vai-tro-cua-lap-ke-hoach-kiem-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lap-ke-hoach-kiem-toan-audit-planning-la-gi-vai-tro-cua-lap-ke-hoach-kiem-toan.html","title":{"rendered":"L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n (Audit Planning) l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: corporatefinanceinstitute.com<\/i><\/p>\n<\/div>\n<\/div>\n

L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Audit Planning<\/b>.<\/p>\n

L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n l\u00e0 vi\u1ec7c \u0111\u1ec1 ra nh\u1eefng qui tr\u00ecnh c\u1ee5 th\u1ec3 \u0111\u1ec3 tu\u00e2n theo khi ti\u1ebfn h\u00e0nh m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n. Vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n gi\u00fap cho c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean t\u00ecm \u0111\u1ee7 c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p trong th\u1eddi gian v\u00e0 gi\u1edbi h\u1ea1n chi ph\u00ed cho ph\u00e9p, gi\u00fap gi\u1ea3m thi\u1ec3u nh\u1eefng m\u1ed1i b\u1ea5t \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/b><\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean\u00a0v\u00e0\u00a0doanh nghi\u1ec7p ki\u1ec3m to\u00e1n\u00a0trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n l\u00e0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh m\u1ed9t c\u00e1ch c\u00f3 hi\u1ec7u qu\u1ea3.<\/p>\n

Vai tr\u00f2 v\u00e0 l\u1ecbch tr\u00ecnh l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/font><\/h3>\n

L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n bao g\u1ed3m vi\u1ec7c x\u00e2y d\u1ef1ng:\u00a0<\/p>\n

1. Chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3.<\/p>\n

2. K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n cho cu\u1ed9c ki\u1ec3m to\u00e1n. K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p s\u1ebd \u0111em l\u1ea1i l\u1ee3i \u00edch cho vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/p>\n

a. Tr\u1ee3 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean t\u1eadp trung \u0111\u00fang m\u1ee9c v\u00e0o c\u00e1c ph\u1ea7n h\u00e0nh quan tr\u1ecdng c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n.<\/p>\n

b. Tr\u1ee3 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 th\u1ec3 x\u1ea3y ra m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi.<\/p>\n

c. Tr\u1ee3 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00ed cu\u1ed9c ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p nh\u1eb1m \u0111\u1ea3m b\u1ea3o cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n

d. H\u1ed7 tr\u1ee3 trong vi\u1ec7c l\u1ef1a ch\u1ecdn th\u00e0nh vi\u00ean nh\u00f3m ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 kh\u1ea3 n\u0103ng ph\u00f9 h\u1ee3p \u0111\u1ec3 x\u1eed l\u00ed c\u00e1c r\u1ee7i ro d\u1ef1 ki\u1ebfn, v\u00e0 ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c ph\u00f9 h\u1ee3p cho t\u1eebng th\u00e0nh vi\u00ean.<\/p>\n

e. T\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho vi\u1ec7c ch\u1ec9 \u0111\u1ea1o, gi\u00e1m s\u00e1t nh\u00f3m ki\u1ec3m to\u00e1n v\u00e0 so\u00e1t x\u00e9t c\u00f4ng vi\u1ec7c c\u1ee7a nh\u00f3m.<\/p>\n

f. H\u1ed7 tr\u1ee3 vi\u1ec7c \u0111i\u1ec1u ph\u1ed1i c\u00f4ng vi\u1ec7c do c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean v\u00e0 chuy\u00ean gia th\u1ef1c hi\u1ec7n, khi c\u1ea7n thi\u1ebft.<\/p>\n

Th\u1ee7 t\u1ee5c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n<\/font><\/h4>\n

1. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, l\u1ecbch tr\u00ecnh, \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n.<\/p>\n

2. Trong vi\u1ec7c x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1ed5ng th\u1ec3, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i:<\/p>\n

a. X\u00e1c \u0111\u1ecbnh \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n nh\u1eb1m x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m to\u00e1n;<\/p>\n

b. X\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau b\u00e1o c\u00e1o c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n nh\u1eb1m thi\u1ebft l\u1eadp l\u1ecbch tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 y\u00eau c\u1ea7u trao \u0111\u1ed5i th\u00f4ng tin;<\/p>\n

c.\u00a0 Xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 m\u00e0 theo x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 c\u00f3 vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f4ng vi\u1ec7c tr\u1ecdng t\u00e2m c\u1ee7a nh\u00f3m ki\u1ec3m to\u00e1n;<\/p>\n

d. Xem x\u00e9t k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ban \u0111\u1ea7u c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 nh\u1eefng hi\u1ec3u bi\u1ebft m\u00e0 th\u00e0nh vi\u00ean Ban Gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch t\u1ed5ng th\u1ec3 cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00e2y cho \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u00f3 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi cu\u1ed9c ki\u1ec3m to\u00e1n n\u00e0y kh\u00f4ng.<\/p>\n

e. X\u00e1c \u0111\u1ecbnh n\u1ed9i dung, l\u1ecbch tr\u00ecnh v\u00e0 ph\u1ea1m vi c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n.<\/p>\n

3. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/p>\n

a. N\u1ed9i dung, l\u1ecbch tr\u00ecnh v\u00e0 ph\u1ea1m vi c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro\u00a0<\/p>\n

b. N\u1ed9i dung, l\u1ecbch tr\u00ecnh v\u00e0 ph\u1ea1m vi c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n ti\u1ebfp theo \u1edf c\u1ea5p \u0111\u1ed9 c\u01a1 s\u1edf d\u1eabn li\u1ec7u.\u00a0<\/p>\n

c. C\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cu\u1ed9c ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t\u00a0 Nam.<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 300)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n (ti\u1ebfng Anh:Audit Planning) \u0111\u01b0\u1ee3c coi l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n cho m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng \u0111\u1ebfn c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo trong qu\u00e1 tr\u00ecnh ki\u1ec3m 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\/34682"}],"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=34682"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34682\/revisions"}],"predecessor-version":[{"id":68157,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34682\/revisions\/68157"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}