{"id":34713,"date":"2023-12-08T04:14:57","date_gmt":"2023-12-08T04:14:57","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-audit-la-gi-su-can-thiet-khach-quan-cua-kiem-toan-trong-nen-kinh-te-thi-truong.html"},"modified":"2023-12-23T20:58:10","modified_gmt":"2023-12-23T13:58:10","slug":"kiem-toan-audit-la-gi-su-can-thiet-khach-quan-cua-kiem-toan-trong-nen-kinh-te-thi-truong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-audit-la-gi-su-can-thiet-khach-quan-cua-kiem-toan-trong-nen-kinh-te-thi-truong.html","title":{"rendered":"Ki\u1ec3m to\u00e1n (Audit) l\u00e0 g\u00ec? S\u1ef1 c\u1ea7n thi\u1ebft kh\u00e1ch quan c\u1ee7a ki\u1ec3m to\u00e1n trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng"},"content":{"rendered":"
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H\u00ecnh \u1ea3nh minh h\u1ecda (Ngu\u1ed3n: https:\/\/www.hashmicro.com)<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n (Audit)<\/font><\/h2>\n

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

Ki\u1ec3m to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 audit.<\/b><\/p>\n

Cho \u0111\u1ebfn nay \u1edf Vi\u1ec7t Nam c\u0169ng nh\u01b0 tr\u00ean th\u1ebf gi\u1edbi c\u00f2n t\u1ed3n t\u1ea1i nhi\u1ec1u c\u00e1ch hi\u1ec3u kh\u00e1c nhau v\u1ec1 ki\u1ec3m to\u00e1n. Tuy nhi\u00ean, quan ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n c\u0169ng \u0111\u00e3 c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed5i c\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a ki\u1ec3m to\u00e1n.<\/p>\n

Kh\u00e1i ni\u1ec7m \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0: “Ki\u1ec3m to\u00e1n (Audit)<\/b> l\u00e0 qu\u00e1 tr\u00ecnh c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 n\u0103ng l\u1ef1c ti\u1ebfn h\u00e0nh thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n nh\u1eb1m x\u00e1c nh\u1eadn v\u00e0 b\u00e1o c\u00e1o v\u1ec1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c th\u00f4ng tin n\u00e0y v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp”.<\/p>\n

S\u1ef1 c\u1ea7n thi\u1ebft kh\u00e1ch quan c\u1ee7a ki\u1ec3m to\u00e1n trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n ra \u0111\u1eddi, ph\u00e1t tri\u1ec3n do y\u00eau c\u1ea7u qu\u1ea3n l\u00ed v\u00e0 ph\u1ee5c v\u1ee5 cho qu\u1ea3n l\u00ed. M\u1ed9t trong c\u00e1c c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01b0a c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00ed l\u00e0 c\u00e1c th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c cung c\u1ea5p; tuy nhi\u00ean, c\u00e1c th\u00f4ng tin n\u00e0y th\u01b0\u1eddng ch\u1ee9a \u0111\u1ef1ng r\u1ee7i ro b\u1edfi c\u1ea3 nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 ch\u1ee7 quan. C\u00e1c th\u00f4ng tin n\u00e0y c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh b\u1edfi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n m\u1edbi c\u00f3 \u0111\u1ed9 tin c\u1eady cho nh\u00e0 qu\u1ea3n l\u00ed s\u1eed d\u1ee5ng.<\/p>\n

K\u1ebf to\u00e1n cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00ed. X\u00e3 h\u1ed9i c\u00e0ng ph\u00e1t tri\u1ec3n, th\u00f4ng tin k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng, \u0111a d\u1ea1ng, ph\u1ee9c t\u1ea1p v\u00e0 ch\u1ee9a \u0111\u1ef1ng nhi\u1ec1u r\u1ee7i ro. \u0110\u1ed3ng th\u1eddi xu\u1ea5t hi\u1ec7n c\u00e0ng nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m v\u00e0 s\u1eed d\u1ee5ng c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n. X\u00e3 h\u1ed9i m\u00e0 c\u00e0ng ph\u00e1t tri\u1ec3n, n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng c\u00e0ng ph\u1ee9c t\u1ea1p, th\u00f4ng tin kinh t\u1ebf c\u00e0ng c\u00f3 nguy c\u01a1 ch\u1ee9a d\u1ef1ng nhi\u1ec1u r\u1ee7i ro, sai l\u1ec7ch, thi\u1ebfu tin c\u1eady. Th\u1ef1c tr\u1ea1ng n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb nh\u1eefng nguy\u00ean nh\u00e2n sau:<\/p>\n

– Kho\u1ea3ng c\u00e1ch l\u1edbn gi\u1eefa ng\u01b0\u1eddi ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng tin v\u00e0 ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin v\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin;<\/p>\n

– Kh\u1ed1i l\u01b0\u1ee3ng th\u00f4ng tin qu\u00e1 nhi\u1ec1u, kh\u1ea3 n\u0103ng ch\u1ee9a \u0111\u1ef1ng nh\u1eefng th\u00f4ng tin sai l\u1ec7ch trong nh\u1eefng th\u00f4ng tin \u0111\u00fang \u0111\u1eafn ng\u00e0y c\u00e0ng t\u0103ng;<\/p>\n

– T\u00ednh ph\u1ee9c t\u1ea1p c\u1ea3 th\u00f4ng tin v\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ng\u00e0y c\u00e0ng t\u0103ng;<\/p>\n

– Kh\u1ea3 n\u0103ng th\u00f4ng \u0111\u1ed3ng trong x\u1eed l\u00ed th\u00f4ng tin c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi cung c\u1ea5p th\u00f4ng tin ng\u00e0y c\u00e0ng l\u1edbn d\u1eabn \u0111\u1ebfn r\u1ee7i ro th\u00f4ng tin ng\u00e0y c\u00e0ng cao.<\/p>\n

S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a ki\u1ec3m to\u00e1n c\u00f2n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n th\u00f4ng qua nh\u1eefng t\u00e1c d\u1ee5ng m\u00e0 ki\u1ec3m to\u00e1n mang l\u1ea1i cho n\u1ec1n kinh t\u1ebf, \u0111\u00f3 l\u00e0:<\/p>\n

+ Ki\u1ec3m to\u00e1n t\u1ea1o ni\u1ec1m tin cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m t\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb\u00a0 v\u00e0 s\u1ef1 ph\u1ea3n \u00e1nh c\u1ee7a t\u00ecnh h\u00ecnh n\u00e0y trong c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m nh\u01b0: Ch\u00ednh ph\u1ee7 \u0111\u1ec3 qu\u1ea3n l\u00ed n\u1ec1n kinh t\u1ebf v\u0129 m\u00f4 v\u00e0 \u0111\u1ec3 thu thu\u1ebf; c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u1ed1n; c\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ec3 cho doanh nghi\u1ec7p vay v\u1ed1n; c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 mua c\u1ed5 phi\u1ebfu.v.v.<\/p>\n

+ Ki\u1ec3m to\u00e1n g\u00f3p ph\u1ea7n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 v\u00e0 \u1ed5n \u0111\u1ecbnh, c\u1ee7ng c\u1ed1 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n n\u00f3i ri\u00eang v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n n\u00f3i chung. Th\u00f4ng qua ki\u1ec3m to\u00e1n, khi ph\u00e1t hi\u1ec7n gian l\u1eadn sai s\u00f3t, ki\u1ec3m to\u00e1n vi\u00ean u\u1ed1n n\u1eafn, ch\u1ec9 d\u1eabn v\u00e0 \u0111\u1ec1 ngh\u1ecb doanh nghi\u1ec7p s\u1eeda ch\u1eefa, t\u01b0 v\u1ea5n gi\u00fap doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh v\u00e0 kinh doanh hi\u1ec7u qu\u1ea3.<\/p>\n

+ Ki\u1ec3m to\u00e1n g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n l\u00ed. Do t\u00ednh ch\u1ea5t x\u00e3 h\u1ed9i, m\u00f4i tr\u01b0\u1eddng, hi\u1ec7n t\u1ea1i, t\u01b0\u01a1ng lai, xu h\u01b0\u1edbng \u0111a ph\u01b0\u01a1ng h\u00f3a \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng quan h\u1ec7 c\u00f3 l\u1ee3i v\u1ec1 kinh t\u1ebf… ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p v\u00e0 m\u1edf r\u1ed9ng, ki\u1ec3m to\u00e1n c\u00f2n c\u00f3 ch\u1ee9c n\u0103ng t\u01b0 v\u1ea5n cho c\u00e1c doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n nh\u1eb1m kinh doanh hi\u1ec7u qu\u1ea3, h\u1ea1n ch\u1ebf r\u1ee7i ro.<\/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 (ti\u1ebfng Anh: Audit) ra \u0111\u1eddi, ph\u00e1t tri\u1ec3n do y\u00eau c\u1ea7u qu\u1ea3n l\u00ed v\u00e0 ph\u1ee5c v\u1ee5 cho qu\u1ea3n l\u00ed. M\u1ed9t trong c\u00e1c c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00ed l\u00e0 c\u00e1c th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c cung c\u1ea5p.\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\/34713"}],"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=34713"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34713\/revisions"}],"predecessor-version":[{"id":68171,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34713\/revisions\/68171"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}