{"id":8417,"date":"2023-11-29T10:19:14","date_gmt":"2023-11-29T10:19:14","guid":{"rendered":"https:\/\/masterskills.org\/blog\/uy-ban-giam-sat-ke-toan-cong-ty-dai-chung-public-company-accounting-oversight-board-pcaob-la-gi.html"},"modified":"2023-12-21T14:42:21","modified_gmt":"2023-12-21T07:42:21","slug":"uy-ban-giam-sat-ke-toan-cong-ty-dai-chung-public-company-accounting-oversight-board-pcaob-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/uy-ban-giam-sat-ke-toan-cong-ty-dai-chung-public-company-accounting-oversight-board-pcaob-la-gi.html","title":{"rendered":"\u1ee6y ban gi\u00e1m s\u00e1t k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang (Public Company Accounting Oversight Board – PCAOB) l\u00e0 g\u00ec?"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda. Ngu\u1ed3n: Naby.<\/p>\n<\/div>\n<\/div>\n

U\u1ef7 ban gi\u00e1m s\u00e1t k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/font><\/b><\/h2>\n

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

U\u1ef7 ban gi\u00e1m s\u00e1t k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang <\/b>ti\u1ebfng Anh l\u00e0 Public Company Accounting Oversight Board<\/b>, vi\u1ebft t\u1eaft l\u00e0 PCAOB.<\/b><\/p>\n

U\u1ef7 ban gi\u00e1m s\u00e1t k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang (PCAOB)<\/b> l\u00e0 m\u1ed9t\u00a0t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn\u00a0\u0111\u01b0a ra c\u00e1c qui \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai. M\u1ee5c \u0111\u00edch c\u1ee7a PCAOB l\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ki\u1ec3m to\u00e1n. <\/p>\n

U\u1ef7 ban gi\u00e1m s\u00e1t k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang (PCAOB) \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp sau khi \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley t\u1ea1i M\u1ef9 \u0111\u01b0\u1ee3c th\u00f4ng qua n\u0103m 2002. \u0110\u1ea1o lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng qua \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi c\u00e1c v\u1ee5 b\u00ea b\u1ed1i k\u1ebf to\u00e1n kh\u00e1c nhau v\u00e0o cu\u1ed1i nh\u1eefng n\u0103m 1990.\u00a0<\/p>\n

T\u1ed5 ch\u1ee9c n\u00e0y b\u1ea3o v\u1ec7 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang b\u1eb1ng c\u00e1ch \u0111\u1ea3m b\u1ea3o r\u1eb1ng ki\u1ec3m to\u00e1n vi\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u00e3 tu\u00e2n theo m\u1ed9t b\u1ed9 h\u01b0\u1edbng d\u1eabn nghi\u00eam ng\u1eb7t.\u00a0<\/p>\n

PCAOB \u0111\u01b0\u1ee3c \u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 Giao d\u1ecbch (SEC) gi\u00e1m s\u00e1t v\u00e0 k\u1ec3 t\u1eeb n\u0103m 2010, PCAOB \u0111\u00e3 gi\u00e1m s\u00e1t c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n c\u1ee7a c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi v\u00e0 \u0111\u1ea1i l\u00ed \u0111\u00e3 \u0111\u0103ng k\u00ed c\u1ee7a SEC.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a U\u1ef7 ban gi\u00e1m s\u00e1t k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/font><\/b><\/h3>\n

C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang, nh\u00e0 m\u00f4i gi\u1edbi v\u00e0 \u0111\u1ea1i l\u00ed ph\u1ea3i \u0111\u0103ng k\u00ed v\u1edbi PCAOB. C\u00e1c c\u00f4ng ty \u0111\u00e3 \u0111\u0103ng k\u00ed ph\u1ea3i ch\u1ecbu ki\u1ec3m tra \u0111\u1ed1i v\u1edbi nh\u1eefng cu\u1ed9c ki\u1ec3m to\u00e1n m\u00e0 h\u1ecd \u0111\u00e3 th\u1ef1c hi\u1ec7n.\u00a0<\/p>\n

PCAOB tham gia v\u00e0o vi\u1ec7c thi\u1ebft l\u1eadp c\u00e1c ti\u00eau chu\u1ea9n nh\u1eb1m c\u1ea3i thi\u1ec7n \u0111\u1ed9 tin c\u1eady c\u1ee7a ki\u1ec3m to\u00e1n v\u00e0 c\u0169ng c\u00f3 th\u1ec3 th\u1ef1c thi c\u00e1c ti\u00eau chu\u1ea9n b\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c vi ph\u1ea1m. N\u0103m , PCAOB \u0111\u00e3 gi\u1ea3i quy\u1ebft 20 l\u1ec7nh k\u1ec9 lu\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n m\u00f4i gi\u1edbi 24 th\u1ecfa thu\u1eadn h\u1ee3p t\u00e1c v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00ed ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i sau m\u1ed9t th\u1ecfa thu\u1eadn v\u1edbi \u00c1o v\u00e0o .<\/p>\n

N\u0103m , U\u1ef7 ban \u0111\u00e3 kh\u1edfi x\u01b0\u1edbng m\u1ed9t qui tr\u00ecnh ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c h\u1ee3p t\u00e1c. PCAOB c\u0169ng \u0111\u00e3 ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 t\u1ed5 ch\u1ee9c d\u1eabn \u0111\u1ebfn c\u00e1c s\u00e1ng ki\u1ebfn chuy\u1ec3n \u0111\u1ed5i d\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a PCAOB. <\/p>\n

U\u1ef7 ban PCAOB c\u00f3 m\u1ed9t k\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c g\u1ed3m 5 b\u01b0\u1edbc, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean . K\u1ebf ho\u1ea1ch 5 b\u01b0\u1edbc bao g\u1ed3m:<\/p>\n

– Th\u00fac \u0111\u1ea9y c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n th\u00f4ng qua s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n, r\u0103n \u0111e v\u00e0 kh\u1eafc ph\u1ee5c.<\/p>\n

– D\u1ef1 \u0111o\u00e1n v\u00e0 \u1ee9ng ph\u00f3 v\u1edbi m\u00f4i tr\u01b0\u1eddng thay \u0111\u1ed5i, bao g\u1ed3m c\u00e1c c\u00f4ng ngh\u1ec7 m\u1edbi n\u1ed5i v\u00e0 c\u00e1c r\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i li\u00ean quan.<\/p>\n

– T\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn th\u00f4ng qua s\u1ef1 tham gia c\u1ee7a c\u00e1c b\u00ean li\u00ean quan ch\u1ee7 \u0111\u1ed9ng.<\/p>\n

– Theo \u0111u\u1ed5i ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t s\u1eafc th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ngu\u1ed3n l\u1ef1c, th\u00f4ng tin v\u00e0 c\u00f4ng ngh\u1ec7.<\/p>\n

– Ph\u00e1t tri\u1ec3n, trao quy\u1ec1n v\u00e0 ph\u1ea7n th\u01b0\u1edfng cho ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c m\u1ee5c ti\u00eau chung.<\/p>\n

(Theo\u00a0Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n U\u1ef7 ban gi\u00e1m s\u00e1t k\u1ebf to\u00e1n c\u00f4ng ty \u0111\u1ea1i ch\u00fang (ti\u1ebfng Anh: Public Company Accounting Oversight Board, vi\u1ebft t\u1eaft: PCAOB) l\u00e0 m\u1ed9t t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn \u0111\u01b0a ra c\u00e1c qui \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a c\u00e1c c\u00f4ng ty giao d\u1ecbch c\u00f4ng khai.\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\/8417"}],"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=8417"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8417\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}