{"id":34705,"date":"2023-12-08T04:14:38","date_gmt":"2023-12-08T04:14:38","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-bao-cao-tai-chinh-audit-of-financial-statements-la-gi.html"},"modified":"2023-12-23T20:58:02","modified_gmt":"2023-12-23T13:58:02","slug":"kiem-toan-bao-cao-tai-chinh-audit-of-financial-statements-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-bao-cao-tai-chinh-audit-of-financial-statements-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Audit of Financial Statements) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh \u1ea3nh minh h\u1ecda (Ngu\u1ed3n: http:\/\/futu1.com.vn)<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Audit of Financial Stataments)<\/font><\/h2>\n

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

Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC)<\/b> trong ti\u1ebfng Anh l\u00e0 Audit of Financial Statements.<\/b><\/p>\n

Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Audit of Financial Statements) l\u00e0 lo\u1ea1i ki\u1ec3m to\u00e1n nh\u1eb1m ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00ed c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n

Ngu\u1ed3n t\u00e0i li\u1ec7u<\/b><\/p>\n

BCTC \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n th\u01b0\u1eddng l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 b\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c kinh doanh.\u00a0<\/p>\n

Ngo\u00e0i ra, c\u00e1c BCTC c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n, ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0… c\u0169ng l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng th\u00f4ng tin c\u1ee7a ki\u1ec3m to\u00e1n BCTC. Ti\u00eau chu\u1ea9n, chu\u1ea9n m\u1ef1c cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 th\u00f4ng tin c\u1ee7a l\u1ea1i ki\u1ec3m to\u00e1n n\u00e0y th\u01b0\u1eddng l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n v\u00e0 nh\u1eefng quy \u0111\u1ecbnh kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n

\u1ede c\u00e1c n\u01b0\u1edbc c\u00f3 n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng,\u00a0BCTC c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m v\u00e0 n\u00f3 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi nhi\u1ec1u t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n kh\u00e1c nhau, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p.<\/p>\n

Ph\u00e2n bi\u1ec7t v\u1edbi lo\u1ea1i h\u00ecnh ki\u1ec3m tra, thanh tra<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n BCTC<\/b> c\u00f3 ch\u1ee9c n\u0103ng thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 \u0111\u01b0a ra l\u1eddi x\u00e1c nh\u1eadn v\u1ec1 m\u1ef1c \u0111\u1ed9 tin c\u1eady c\u1ee7a\u00a0BCTC do \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u00e3 l\u1eadp ra. L\u1eddi x\u00e1c nh\u1eadn n\u00e0y ch\u00ednh l\u00e0 \u00fd ki\u1ebfn nh\u1eadn x\u00e9t c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean r\u1eb1ng:\u00a0BCTC c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn hay kh\u00f4ng; c\u00e1c th\u00f4ng tin \u0111\u00e3 tr\u00ecnh b\u00e0y trong\u00a0BCTC c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c qui \u0111\u1ecbnh lu\u1eadt ph\u00e1p c\u00f3 li\u00ean quan; to\u00e0n c\u1ea3nh c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, x\u00e9t tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu hay kh\u00f4ng.<\/p>\n

\u00dd ki\u1ebfn nh\u1eadn x\u00e9t n\u00e0y mang t\u00ednh x\u00e1c nh\u1eadn cho\u00a0BCTC, c\u00f2n vi\u1ec7c s\u1eed d\u1ee5ng \u00fd ki\u1ebfn nh\u1eadn x\u00e9t n\u00e0y kh\u00f4ng mang t\u00ednh b\u1eaft bu\u1ed9c. Ki\u1ec3m to\u00e1n\u00a0BCTC do doanh nghi\u1ec7p ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn gi\u01b0a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n

M\u1ee5c \u0111\u00edch ch\u1ee7 y\u1ebfu c\u1ee7a ki\u1ec3m to\u00e1n\u00a0BCTC l\u00e0 ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 m\u1ee9c \u0111\u1ed9 trung th\u1ef1c v\u00e0 h\u1ee3p l\u00ed c\u1ee7a\u00a0BCTC \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. \u0110\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n l\u00e0\u00a0BCTC c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u1eadp ra. Ch\u1ee7 th\u1ec3 ki\u1ec3m to\u00e1n l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean (c\u00f3 th\u1ec3 l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp; ki\u1ec3m to\u00e1n vi\u00ean Nh\u00e0 n\u01b0\u1edbc; hay ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9). C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n ph\u1ea3i tu\u00e2n theo qui tr\u00ecnh ki\u1ec3m to\u00e1n\u00a0BCTC v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p, th\u1ee7 t\u1ee5c, k\u0129 thu\u1eadt ki\u1ec3m to\u00e1n.<\/p>\n

Ki\u1ec3m tra k\u1ebf to\u00e1n<\/b> l\u1ea1i l\u00e0 ho\u1ea1t \u0111\u1ed9ng theo y\u00eau c\u1ea7u ho\u1eb7c theo qui \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (c\u01a1 quan ch\u1ee7 qu\u1ea3n, k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb,…). N\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu l\u00e0 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb, bao g\u1ed3m t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, \u00e1p d\u1ee5ng v\u00e0 v\u1eadn d\u1ee5ng c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebf to\u00e1n).<\/p>\n

Vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n c\u0169ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u00e1nh gi\u00e1 v\u1ec1 tr\u00ecnh \u0111\u1ed9 c\u1ee7a k\u1ebf to\u00e1n vi\u00ean, vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb; th\u00f4ng th\u01b0\u1eddng k\u1ebft qu\u1ea3 ki\u1ec3m tra k\u1ebf to\u00e1n c\u0169ng g\u1eafn v\u1edbi vi\u1ec7c x\u1eed l\u00ed ti\u1ebfp theo \u0111\u1ed1i v\u1edbi b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb (khen th\u01b0\u1edfng, r\u00fat kinh nghi\u1ec7m, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5,…). \u1ede nh\u1eefng \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00ed c\u00f3 n\u1ec1 n\u1ebfp c\u00f4ng vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u00ean m\u1ed9t c\u00e1ch \u0111\u1ec1u \u0111\u1eb7n th\u01b0\u1eddng xuy\u00ean h\u00e0ng n\u0103m.<\/p>\n

Thanh tra t\u00e0i ch\u00ednh<\/b> th\u1ef1c hi\u1ec7n vi\u1ec7c thanh tra (ki\u1ec3m tra) \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb trong vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c qui ch\u1ebf t\u00e0i ch\u00ednh (trong huy \u0111\u1ed9ng, qu\u1ea3n l\u00ed, ph\u00e2n ph\u1ed1i s\u1eed d\u1ee5ng v\u1ed1n); trong vi\u1ec7c ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch;… \u1ede Vi\u1ec7t Nam, c\u00f4ng vi\u1ec7c thanh tra t\u00e0i ch\u00ednh do c\u01a1 quan chuy\u00ean m\u00f4n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m nh\u1eadn (thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, S\u1edf T\u00e0i ch\u00ednh). K\u1ebft qu\u1ea3 c\u1ee7a thanh tra t\u00e0i ch\u00ednh c\u00f2n bao g\u1ed3m c\u1ea3 ki\u1ebfn ngh\u1ecb \u0111\u1ec3 c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00ed th\u00edch h\u1ee3p.<\/p>\n

Thanh tra Nh\u00e0 n\u01b0\u1edbc<\/b> (\u1edf Vi\u1ec7t Nam hi\u1ec7n nay l\u00e0 Thanh tra Ch\u00ednh ph\u1ee7) ch\u1ee7 y\u1ebfu thanh tra vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 m\u1ecdi l\u0129nh v\u1ef1c. \u1ede Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng thanh tra n\u00e0y do m\u1ed9t c\u01a1 quan chuy\u00ean m\u00f4n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m nh\u1eadn, \u0111\u00f3 l\u00e0 c\u01a1 quan Thanh tra ch\u00ednh ph\u1ee7. K\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng thanh tra Nh\u00e0 n\u01b0\u1edbc th\u01b0\u1eddng \u0111i li\u1ec1n v\u1edbi x\u1eed l\u00ed ho\u1eb7c \u0111\u1ec1 xu\u1ea5t \u0111\u1ec3 c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00ed \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u1ecb thanh tra.<\/p>\n

C\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra k\u1ebf to\u00e1n, thanh tra t\u00e0i ch\u00ednh v\u00e0 thanh tra nh\u00e0 n\u01b0\u1edbc d\u1ef1a tr\u00ean c\u01a1 s\u1edf c\u00e1c qui \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c qui ch\u1ebf c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; do \u0111\u00f3 mang t\u00ednh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c (b\u1ecb) ki\u1ec3m tra, thanh tra.\u00a0<\/p>\n

Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n\u00a0BCTC ch\u1ec9 trong tr\u01b0\u1eddng h\u1ee3p do t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n m\u1edbi c\u00f3 t\u00ednh ch\u1ea5t b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c (b\u1ecb) ki\u1ec3m to\u00e1n v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u0169ng th\u01b0\u1eddng g\u1eafn v\u1edbi vi\u1ec7c x\u1eed l\u00ed c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh L\u00fd thuy\u1ebft ki\u1ec3m to\u00e1n, Ch\u1ee7 bi\u00ean: TS. Nguy\u1ec5n Vi\u1ebft L\u1ee3i, Ths. \u0110\u1eadu Ng\u1ecdc Ch\u00e2u, n\u0103m 2013, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Audit of Financial Statements) l\u00e0 lo\u1ea1i ki\u1ec3m to\u00e1n nh\u1eb1m ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00ed c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c 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\/34705"}],"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=34705"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34705\/revisions"}],"predecessor-version":[{"id":68167,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34705\/revisions\/68167"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}