{"id":34684,"date":"2023-12-08T04:13:44","date_gmt":"2023-12-08T04:13:44","guid":{"rendered":"https:\/\/masterskills.org\/blog\/lay-mau-kiem-toan-audit-sampling-la-gi-rui-ro-cua-phuong-phap-kiem-toan-chon-mau.html"},"modified":"2023-12-23T20:58:00","modified_gmt":"2023-12-23T13:58:00","slug":"lay-mau-kiem-toan-audit-sampling-la-gi-rui-ro-cua-phuong-phap-kiem-toan-chon-mau","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/lay-mau-kiem-toan-audit-sampling-la-gi-rui-ro-cua-phuong-phap-kiem-toan-chon-mau.html","title":{"rendered":"L\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n (Audit Sampling) l\u00e0 g\u00ec? R\u1ee7i ro c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n ch\u1ecdn m\u1eabu"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: VectorStock<\/p>\n<\/div>\n<\/div>\n

L\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n<\/font><\/h2>\n

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

L\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Audit Sampling<\/b>.<\/p>\n

L\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: “L\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n tr\u00ean s\u1ed1 ph\u1ea7n t\u1eed \u00edt h\u01a1n 100% t\u1ed5ng s\u1ed1 ph\u1ea7n t\u1eed c\u1ee7a m\u1ed9t t\u1ed5ng th\u1ec3 ki\u1ec3m to\u00e1n sao cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb l\u1ea5y m\u1eabu \u0111\u1ec1u c\u00f3 c\u01a1 h\u1ed9i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn nh\u1eb1m cung c\u1ea5p cho ki\u1ec3m to\u00e1n vi\u00ean c\u01a1 s\u1edf h\u1ee3p l\u00fd \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 to\u00e0n b\u1ed9 t\u1ed5ng th\u1ec3”.<\/p>\n

(Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam VSA 530)<\/i><\/p>\n

T\u00ednh c\u1ea5p thi\u1ebft c\u1ee7a vi\u1ec7c l\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n<\/font><\/h3>\n

Vi\u1ec7c ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n kh\u00f4ng \u0111em l\u1ea1i hi\u1ec7u qu\u1ea3 do ti\u00eau t\u1ed1n qu\u00e1 nhi\u1ec1u chi ph\u00ed, th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c.<\/p>\n

Khi ti\u1ebfn h\u00e0nh ki\u1ec3m so\u00e1t tr\u00ean c\u01a1 s\u1edf m\u1eabu ch\u1ecdn s\u1ebd \u0111\u00e1p \u1ee9ng t\u00ednh k\u1ecbp th\u1eddi c\u1ee7a th\u00f4ng tin, th\u1eddi gian ki\u1ec3m to\u00e1n tr\u00ean m\u1eabu th\u1ea5p h\u01a1n vi\u1ec7c ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n, gi\u00fap cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n nhanh ch\u00f3ng ti\u1ebfp t\u1ee5c ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/p>\n

Ki\u1ec3m to\u00e1n to\u00e0n b\u1ed9 c\u0169ng kh\u00f4ng th\u1ec3 gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean ph\u00e1t hi\u1ec7n m\u1ecdi sai ph\u1ea1m ho\u1eb7c \u0111\u01b0a ra k\u1ebft lu\u1eadn \u0111\u00fang tuy\u1ec7t \u0111\u1ed1i do lu\u00f4n t\u1ed3n t\u1ea1i nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn do nguy\u00ean nh\u00e2n ch\u1ee7 quan v\u00e0 kh\u00e1ch quan.<\/p>\n

R\u1ee7i ro t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p ch\u1ecdn m\u1eabu<\/font><\/h4>\n

R\u1ee7i ro l\u1ea5y m\u1eabu<\/b><\/p>\n

L\u00e0 r\u1ee7i ro x\u1ea3y ra kh\u1ea3 n\u0103ng k\u1ebft lu\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1a v\u00e0o \u0111i\u1ec1u tra m\u1eabu c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi n\u1ebfu ki\u1ec3m tra tr\u00ean to\u00e0n b\u1ed9 t\u1ed5ng th\u1ec3 v\u1edbi c\u00f9ng m\u1ed9t th\u1ee7 t\u1ee5c.<\/p>\n

R\u1ee7i ro ngo\u00e0i l\u1ea5y m\u1eabu<\/b><\/p>\n

L\u00e0 r\u1ee7i ro khi ki\u1ec3m to\u00e1n vi\u00ean \u0111i \u0111\u1ebfn k\u1ebft lu\u1eadn sai v\u00ec c\u00e1c nguy\u00ean nh\u00e2n kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u1ee1 m\u1eabu. V\u00ed d\u1ee5 nh\u01b0 ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u sai b\u1eb1ng ch\u1ee9ng ho\u1eb7c kh\u00f4ng nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c sai s\u00f3t, ki\u1ec3m to\u00e1n vi\u00ean \u00e1p d\u1ee5ng c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n kh\u00f4ng th\u00edch h\u1ee3p.<\/p>\n

Nguy\u00ean nh\u00e2n c\u1ee7a r\u1ee7i ro<\/font><\/h5>\n

Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 sai l\u1ea7m v\u1ec1 r\u1ee7i ro ti\u1ec1m t\u00e0ng<\/b>: X\u1ea3y ra khi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 r\u1eb1ng c\u00f3 \u00edt sai ph\u1ea1m tr\u1ecdng y\u1ebfu trong \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n n\u00ean quy\u1ebft \u0111\u1ecbnh gi\u1ea3m qui m\u00f4 ki\u1ec3m to\u00e1n.<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 sai l\u1ea7m v\u1ec1 r\u1ee7i ro ki\u1ec3m to\u00e1n<\/b>: V\u00ed d\u1ee5 nh\u01b0 khi ki\u1ec3m to\u00e1n vi\u00ean gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng, qui m\u00f4 m\u1eabu ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft do \u0111\u00e1nh gi\u00e1 qu\u00e1 cao v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong vi\u1ec7c ng\u0103n ch\u1eb7n v\u00e0 s\u1eeda ch\u1eefa c\u00e1c sai ph\u1ea1m.<\/p>\n

Ki\u1ec3m to\u00e1n vi\u00ean l\u1ef1a ch\u1ecdn th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n kh\u00f4ng th\u00edch h\u1ee3p v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00f4ng h\u1ee3p l\u00ed<\/b>: X\u1ea3y ra khi ki\u1ec3m to\u00e1n vi\u00ean ch\u1ecdn c\u00e1c th\u1eed nghi\u1ec7m ki\u1ec3m to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u1ea5y m\u1eabu ki\u1ec3m to\u00e1n (ti\u1ebfng Anh: Audit Sampling) gi\u00fap cho ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n v\u1ec1 c\u00e1c \u0111\u1eb7c tr\u01b0ng c\u1ee7a ph\u1ea7n t\u1eed \u0111\u01b0\u1ee3c ch\u1ecdn, nh\u1eb1m h\u00ecnh th\u00e0nh ho\u1eb7c c\u1ee7ng c\u1ed1 k\u1ebft lu\u1eadn v\u1ec1 t\u1ed5ng th\u1ec3.\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\/34684"}],"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=34684"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34684\/revisions"}],"predecessor-version":[{"id":68158,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34684\/revisions\/68158"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}