{"id":34707,"date":"2023-12-08T04:14:43","date_gmt":"2023-12-08T04:14:43","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-tuan-thu-compliance-audit-la-gi-doi-tuong-va-y-nghia-cua-kiem-toan-tuan-thu.html"},"modified":"2023-12-23T20:58:09","modified_gmt":"2023-12-23T13:58:09","slug":"kiem-toan-tuan-thu-compliance-audit-la-gi-doi-tuong-va-y-nghia-cua-kiem-toan-tuan-thu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-tuan-thu-compliance-audit-la-gi-doi-tuong-va-y-nghia-cua-kiem-toan-tuan-thu.html","title":{"rendered":"Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance Audit) l\u00e0 g\u00ec? \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u00fd ngh\u0129a c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: http:\/\/vicongly.com)<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance Audit)<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/b> trong ti\u1ebfng Anh l\u00e0 <b>compliance audit.<\/b><\/p>\n<p>Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (Compliance Audit) l\u00e0 lo\u1ea1i ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ec3 xem x\u00e9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c qui \u0111\u1ecbnh m\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u01a1 quan chuy\u00ean m\u00f4n \u0111\u1ec1 ra hay kh\u00f4ng.<\/p>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/font><\/h2>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 c\u0169ng kh\u00e1 linh ho\u1ea1t. N\u00f3 c\u00f3 th\u1ec3 l\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c qui t\u1eafc do c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u1ea5p tr\u00ean \u0111\u1ec1 ra, nh\u01b0 ki\u1ec3m tra \u0111\u00e1nh gi\u00e1 v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c qui \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00e1c qui \u0111\u1ecbnh v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, b\u1ea3o v\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng&#8230; ho\u1eb7c vi\u1ec7c tu\u00e2n th\u1ee7 nh\u1eefng qui \u0111\u1ecbnh do ng\u01b0\u1eddi qu\u1ea3n l\u00ed c\u1ea5p tr\u00ean trong \u0111\u01a1n v\u1ecb \u0111\u1ec1 ra, ho\u1eb7c n\u00f3 c\u00f2n l\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c qui \u0111\u1ecbnh c\u1ee7a c\u01a1 quan chuy\u00ean m\u00f4n \u0111\u1ec1 ra nh\u01b0 vi\u1ec7c tu\u00e2n th\u1ee7 nh\u1eefng nh\u1eefng qui tr\u00ecnh v\u00e0 th\u1ee7 t\u1ee5c gi\u1ea3i ng\u00e2n c\u1ee7a kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c vay v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng&#8230;<\/p>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u00dd ngh\u0129a c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/font><\/h2>\n<p>C\u00e1c ti\u00eau chu\u1ea9n, chu\u1ea9n m\u1ef1c \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin \u1edf lo\u1ea1i ki\u1ec3m to\u00e1n n\u00e0y kh\u00f4ng ph\u1ee9c t\u1ea1p nh\u01b0 ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng, ch\u00fang th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng g\u1eafn li\u1ec1n v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c, qui t\u1eafc \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n<p>Th\u00f4ng th\u01b0\u1eddng lo\u1ea1i ki\u1ec3m to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u c\u1ee7a b\u1ea3n th\u00e2n c\u00e1c \u0111\u01a1n v\u1ecb, ho\u1eb7c nhu c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00ed c\u1ea5p tr\u00ean n\u00ean k\u1ebft qu\u1ea3 c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 n\u00f3i chung \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o cho ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00ed c\u1ea5p tr\u00ean h\u01a1n l\u00e0 cho m\u1ed9t ph\u1ea1m vi r\u1ed9ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ki\u1ec3m to\u00e1n do m\u1ed9t kh\u00e1ch h\u00e0ng, kh\u00f4ng ph\u1ea3i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 nhu c\u1ea7u, nh\u01b0 vi\u1ec7c ki\u1ec3m tra t\u00ednh tu\u1ea9n th\u1ee7 c\u00e1c qui \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf m\u1ed9t \u0111\u01a1n v\u1ecb do quan thu\u1ebf thu\u00ea m\u01b0\u1edbn, th\u00ec k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o cho c\u01a1 quan c\u00f3 nhu c\u1ea7u thu\u00ea m\u01b0\u1edbn ki\u1ec3m to\u00e1n.<\/p>\n<p><b>M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7<\/b><\/p>\n<p>M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 l\u00e0 \u0111\u00e1nh gi\u00e1 xem doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c qui tr\u00ecnh, lu\u1eadt l\u1ec7 hay qui \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ea5p h\u00e0nh hay kh\u00f4ng. Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c qui tr\u00ecnh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m tra m\u1ee9c l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi qui \u0111\u1ecbnh v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u hay kh\u00f4ng v\u00e0 ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o kh\u00e1c \u0111\u1ec3 kh\u1eb3ng \u0111\u1ecbnh s\u1ef1 tu\u00e2n th\u1ee7 qui \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 xem y\u00eau c\u1ea7u c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 vay n\u1ee3 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng hay kh\u00f4ng.<\/p>\n<p><i>(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":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 (ti\u1ebfng Anh: Compliance Audit) l\u00e0 lo\u1ea1i ki\u1ec3m to\u00e1n nh\u1eb1m \u0111\u1ec3 xem x\u00e9t \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c qui \u0111\u1ecbnh m\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u01a1 quan chuy\u00ean m\u00f4n \u0111\u1ec1 ra hay kh\u00f4ng.\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\/34707"}],"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=34707"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34707\/revisions"}],"predecessor-version":[{"id":68168,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34707\/revisions\/68168"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}