{"id":26008,"date":"2024-10-18T19:35:18","date_gmt":"2024-10-18T12:35:18","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=26008"},"modified":"2025-04-01T14:01:14","modified_gmt":"2025-04-01T07:01:14","slug":"kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/kiem-toan-la-gi\/","title":{"rendered":"Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec? Quy Tr\u00ecnh Ti\u1ebfn H\u00e0nh Ki\u1ec3m To\u00e1n Chu\u1ea9n 2025"},"content":{"rendered":"\n<div class=\"kk-star-ratings\n     kksr-valign-top     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;26008&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;1&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\\u0110\\u00e1nh gi\\u00e1 post&quot;,&quot;legend&quot;:&quot;5\\\/5 - (1 vote)&quot;,&quot;size&quot;:&quot;22&quot;,&quot;width&quot;:&quot;132.5&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 132.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            5\/5 - (1 vote)    <\/div>\n<\/div>\n<p><em>Ki\u1ec3m to\u00e1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng trong quy tr\u00ecnh qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf &#8211; t\u00e0i ch\u00ednh. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ai c\u0169ng bi\u1ebft <\/em><strong><em>ki\u1ec3m to\u00e1n l\u00e0 g\u00ec<\/em><\/strong><em>? \u00dd ngh\u0129a v\u00e0 <\/em><strong><em>quy tr\u00ecnh ki\u1ec3m to\u00e1n<\/em><\/strong><em> ra sao? N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn ki\u1ec3m to\u00e1n, \u0111\u1eebng b\u1ecf l\u1ee1 b\u00e0i vi\u1ebft n\u00e0y nh\u00e9!<\/em><\/p>\n<div id=\"toc_container\" class=\"toc_light_blue no_bullets\"><p class=\"toc_title\">M\u1ee5c l\u1ee5c<\/p><ul class=\"toc_list\"><li><a href=\"#1_Kiem_Toan_La_Gi\">1. Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec?<\/a><\/li><li><a href=\"#2_Ban_Chat_Cua_Kiem_Toan\">2. B\u1ea3n Ch\u1ea5t C\u1ee7a Ki\u1ec3m To\u00e1n<\/a><\/li><li><a href=\"#3_Y_Nghia_Cua_Kiem_Toan\">3. \u00dd Ngh\u0129a C\u1ee7a Ki\u1ec3m To\u00e1n<\/a><ul><li><a href=\"#31_Dam_Bao_Tinh_Chinh_Xac_Tin_Cay_Cua_Thong_Tin_Tai_Chinh\">3.1. \u0110\u1ea3m B\u1ea3o T\u00ednh Ch\u00ednh X\u00e1c, Tin C\u1eady C\u1ee7a Th\u00f4ng Tin T\u00e0i Ch\u00ednh<\/a><\/li><li><a href=\"#32_Ho_Tro_Cac_To_Chuc_Tuan_Thu_Quy_Dinh\">3.2. H\u1ed7 Tr\u1ee3 C\u00e1c T\u1ed5 Ch\u1ee9c Tu\u00e2n Th\u1ee7 Quy \u0110\u1ecbnh\u00a0<\/a><\/li><li><a href=\"#33_Bao_Ve_Loi_Ich_Cua_Co_Dong\">3.3. B\u1ea3o V\u1ec7 L\u1ee3i \u00cdch C\u1ee7a C\u1ed5 \u0110\u00f4ng<\/a><\/li><li><a href=\"#34_Ho_Tro_Quan_Ly_Va_Ra_Quyet_Dinh\">3.4. H\u1ed7 Tr\u1ee3 Qu\u1ea3n L\u00fd V\u00e0 Ra Quy\u1ebft \u0110\u1ecbnh\u00a0<\/a><\/li><\/ul><\/li><li><a href=\"#4_Phan_loai_kiem_toan\">4. Ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n<\/a><ul><li><a href=\"#41_Kiem_Toan_Doc_Lap_La_Gi\">4.1. Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp L\u00e0 G\u00ec?<\/a><\/li><li><a href=\"#42_Kiem_Toan_Nha_Nuoc_La_Gi\">4.2. Ki\u1ec3m To\u00e1n Nh\u00e0 N\u01b0\u1edbc L\u00e0 G\u00ec?<\/a><\/li><li><a href=\"#43_Kiem_Toan_Noi_Bo_La_Gi\">4.3. Ki\u1ec3m To\u00e1n N\u1ed9i B\u1ed9 L\u00e0 G\u00ec?<\/a><\/li><\/ul><\/li><li><a href=\"#5_Nhiem_Vu_Cua_Kiem_Toan\">5. Nhi\u1ec7m V\u1ee5 C\u1ee7a Ki\u1ec3m To\u00e1n<\/a><ul><li><a href=\"#51_Lap_Ke_Hoach_Kiem_Toan\">5.1. L\u1eadp K\u1ebf Ho\u1ea1ch Ki\u1ec3m To\u00e1n<\/a><\/li><li><a href=\"#52_Xay_Dung_Chuong_Trinh_Kiem_Toan\">5.2. X\u00e2y D\u1ef1ng Ch\u01b0\u01a1ng Tr\u00ecnh Ki\u1ec3m To\u00e1n<\/a><\/li><li><a href=\"#53_Thu_Thap_Thong_Tin_Bang_Phuong_Phap_Kiem_Toan\">5.3. Thu Th\u1eadp Th\u00f4ng Tin B\u1eb1ng Ph\u01b0\u01a1ng Ph\u00e1p Ki\u1ec3m To\u00e1n<\/a><\/li><li><a href=\"#54_Ghi_Chep_Thong_Tin\">5.4. Ghi Ch\u00e9p Th\u00f4ng Tin<\/a><\/li><li><a href=\"#55_Ket_Luan_Bao_Cao\">5.5. K\u1ebft Lu\u1eadn, B\u00e1o C\u00e1o<\/a><\/li><\/ul><\/li><li><a href=\"#6_Chuc_Nang_Cua_Kiem_Toan\">6. Ch\u1ee9c N\u0103ng C\u1ee7a Ki\u1ec3m To\u00e1n<\/a><ul><li><a href=\"#61_Chuc_Nang_Kiem_Chung\">6.1. Ch\u1ee9c N\u0103ng Ki\u1ec3m Ch\u1ee9ng<\/a><\/li><li><a href=\"#62_Chuc_Nang_Dua_Ra_Danh_Gia\">6.2. Ch\u1ee9c N\u0103ng \u0110\u01b0a Ra \u0110\u00e1nh Gi\u00e1<\/a><\/li><li><a href=\"#63_Chuc_Nang_Dinh_Huong\">6.3. Ch\u1ee9c N\u0103ng \u0110\u1ecbnh H\u01b0\u1edbng<\/a><\/li><\/ul><\/li><li><a href=\"#7_Quy_Trinh_Tien_Hanh_Cuoc_Kiem_Toan_Chuan\">7. Quy Tr\u00ecnh Ti\u1ebfn H\u00e0nh Cu\u1ed9c Ki\u1ec3m To\u00e1n Chu\u1ea9n<\/a><\/li><li><a href=\"#8_Phan_Biet_Kiem_Toan_Va_Ke_Toan\">8. Ph\u00e2n Bi\u1ec7t Ki\u1ec3m To\u00e1n V\u00e0 K\u1ebf To\u00e1n<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1_Kiem_Toan_La_Gi\"><strong>1. Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n<blockquote id=\"ki\u1ec3m_to\u00e1n_nh\u00e0_n\u01b0\u1edbc_l\u00e0_g\u00ec\" cite=\"https:\/\/jobsgo.vn\/blog\/kiem-toan-la-gi\/#ke_toan_kiem_toan\"><p><a rel=\"nofollow\" href=\"https:\/\/en.wikipedia.org\/wiki\/Audit\"><strong>Ki\u1ec3m to\u00e1n l\u00e0 g\u00ec<\/strong><\/a>? Ki\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m tra, x\u00e1c minh v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch minh b\u1ea1ch, tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p><\/blockquote>\n<p>C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n th\u00ec ki\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh thu th\u1eadp th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh, ti\u1ebfn h\u00e0nh \u0111\u00e1nh gi\u00e1 n\u00f3 nh\u1eb1m x\u00e1c \u0111\u1ecbnh \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00fang \u0111\u1eafn c\u1ee7a th\u00f4ng tin so v\u1edbi chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp n\u00ean.<\/p>\n<p>Ng\u00e0nh ki\u1ec3m to\u00e1n hi\u1ec7n nay l\u00e0 m\u1ed9t ng\u00e0nh \u0111\u00e0o t\u1ea1o g\u1eafn li\u1ec1n v\u1edbi k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng. Theo h\u1ecdc ng\u00e0nh n\u00e0y, c\u00e1c b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c trang b\u1ecb ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, k\u1ef9 n\u0103ng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u1ec1 \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/p>\n<figure id=\"attachment_83285\" aria-describedby=\"caption-attachment-83285\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-83285 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-22.jpg\" alt=\"Ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?\" width=\"800\" height=\"476\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-22.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-22-300x179.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-22-150x89.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-22-768x457.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-83285\" class=\"wp-caption-text\"><center><em>Ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h2><span id=\"2_Ban_Chat_Cua_Kiem_Toan\"><strong>2. B\u1ea3n Ch\u1ea5t C\u1ee7a Ki\u1ec3m To\u00e1n<\/strong><\/span><\/h2>\n<p>B\u1ea3n ch\u1ea5t c\u1ee7a ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u qua c\u00e1c kh\u00eda c\u1ea1nh ch\u00ednh sau \u0111\u00e2y:<\/p>\n<ul>\n<li aria-level=\"1\">\u0110\u1ed9c l\u1eadp: Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i duy tr\u00ec t\u00ednh \u0111\u1ed9c l\u1eadp trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 h\u1ecd kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c b\u00ean li\u00ean quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u00e1ch quan khi \u0111\u00e1nh gi\u00e1, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Chuy\u00ean nghi\u1ec7p: Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n tu\u00e2n theo c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n s\u00e2u r\u1ed9ng v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p. Ki\u1ec3m to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh, chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n qu\u1ed1c t\u1ebf ho\u1eb7c \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<li aria-level=\"1\">Thu th\u1eadp b\u1eb1ng ch\u1ee9ng: Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i thu th\u1eadp, xem x\u00e9t c\u00e1c b\u1eb1ng ch\u1ee9ng li\u00ean quan nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd. C\u00e1c b\u1eb1ng ch\u1ee9ng n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">\u0110\u00e1nh gi\u00e1 v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn: Sau khi thu th\u1eadp v\u00e0 ph\u00e2n t\u00edch c\u00e1c b\u1eb1ng ch\u1ee9ng, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ee9a c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu, t\u1eeb \u0111\u00f3 cung c\u1ea5p s\u1ef1 tin t\u01b0\u1edfng cho c\u00e1c b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin.<\/li>\n<\/ul>\n<h2><span id=\"3_Y_Nghia_Cua_Kiem_Toan\"><strong>3. \u00dd Ngh\u0129a C\u1ee7a Ki\u1ec3m To\u00e1n<\/strong><\/span><\/h2>\n<p>Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n mang l\u1ea1i r\u1ea5t nhi\u1ec1u gi\u00e1 tr\u1ecb cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.<\/p>\n<h3><span id=\"31_Dam_Bao_Tinh_Chinh_Xac_Tin_Cay_Cua_Thong_Tin_Tai_Chinh\"><strong>3.1. \u0110\u1ea3m B\u1ea3o T\u00ednh Ch\u00ednh X\u00e1c, Tin C\u1eady C\u1ee7a Th\u00f4ng Tin T\u00e0i Ch\u00ednh<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c x\u00e1c minh t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ki\u1ec3m tra, x\u00e1c nh\u1eadn r\u1eb1ng c\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch tin c\u1eady, t\u1eeb \u0111\u00f3 ra quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n<h3><span id=\"32_Ho_Tro_Cac_To_Chuc_Tuan_Thu_Quy_Dinh\"><strong>3.2. H\u1ed7 Tr\u1ee3 C\u00e1c T\u1ed5 Ch\u1ee9c Tu\u00e2n Th\u1ee7 Quy \u0110\u1ecbnh\u00a0<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n gi\u00fap doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, quy t\u1eafc qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. Qua vi\u1ec7c ki\u1ec3m tra c\u00e1c quy tr\u00ecnh t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean gi\u00fap ph\u00e1t hi\u1ec7n, ng\u0103n ng\u1eeba c\u00e1c sai s\u00f3t ho\u1eb7c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh. Ki\u1ec3m to\u00e1n c\u00f2n g\u00f3p ph\u1ea7n t\u0103ng t\u00ednh minh b\u1ea1ch, l\u00e0m t\u0103ng uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<h3><span id=\"33_Bao_Ve_Loi_Ich_Cua_Co_Dong\"><strong>3.3. B\u1ea3o V\u1ec7 L\u1ee3i \u00cdch C\u1ee7a C\u1ed5 \u0110\u00f4ng<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n gi\u00fap b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng b\u1eb1ng c\u00e1ch \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 h\u1ecd nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p l\u00e0 ch\u00ednh x\u00e1c, minh b\u1ea1ch. Th\u00f4ng qua c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n ra c\u00e1c gian l\u1eadn, sai s\u00f3t ho\u1eb7c nh\u1eefng r\u1ee7i ro c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng. N\u00f3 s\u1ebd t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u1ed5 \u0111\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c c\u00e1i nh\u00ecn ch\u00ednh x\u00e1c h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3.<\/p>\n<h3><span id=\"34_Ho_Tro_Quan_Ly_Va_Ra_Quyet_Dinh\"><strong>3.4. H\u1ed7 Tr\u1ee3 Qu\u1ea3n L\u00fd V\u00e0 Ra Quy\u1ebft \u0110\u1ecbnh\u00a0<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n cung c\u1ea5p nh\u1eefng \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ban qu\u1ea3n l\u00fd c\u00f3 th\u00f4ng tin quan tr\u1ecdng trong vi\u1ec7c ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. C\u00e1c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u00f2n cung c\u1ea5p c\u00e1c khuy\u1ebfn ngh\u1ecb c\u1ee5 th\u1ec3 nh\u1eb1m c\u1ea3i thi\u1ec7n h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro. Nh\u1edd \u0111\u00f3, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, t\u0103ng c\u01b0\u1eddng hi\u1ec7u su\u1ea5t t\u1ed5ng th\u1ec3 c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n<h2><span id=\"4_Phan_loai_kiem_toan\"><strong>4. Ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n<\/strong><\/span><\/h2>\n<p>Trong ph\u1ea7n n\u00e0y, JobsGO s\u1ebd c\u00f9ng b\u1ea1n t\u00ecm hi\u1ec3u v\u1ec1 3 lo\u1ea1i ki\u1ec3m to\u00e1n: ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n<h3><span id=\"41_Kiem_Toan_Doc_Lap_La_Gi\"><strong>4.1. Ki\u1ec3m To\u00e1n \u0110\u1ed9c L\u1eadp L\u00e0 G\u00ec?<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 lo\u1ea1i ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i, kh\u00f4ng thu\u1ed9c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p. C\u00e1c c\u00f4ng ty n\u00e0y th\u01b0\u1eddng l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p <strong>d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/strong> chuy\u00ean nghi\u1ec7p, \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ec3 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c \u0111\u00edch c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 trung l\u1eadp v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp kh\u00f4ng ch\u1ec9 \u0111\u00e1nh gi\u00e1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 r\u1ee7i ro, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span id=\"42_Kiem_Toan_Nha_Nuoc_La_Gi\"><strong>4.2. Ki\u1ec3m To\u00e1n Nh\u00e0 N\u01b0\u1edbc L\u00e0 G\u00ec?<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 lo\u1ea1i ki\u1ec3m to\u00e1n do c\u01a1 quan ki\u1ec3m to\u00e1n c\u1ee7a ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n. M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a lo\u1ea1i ki\u1ec3m to\u00e1n n\u00e0y l\u00e0 ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch, t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c nh\u00e0 n\u01b0\u1edbc. Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n chi ti\u00eau c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1eafn, minh b\u1ea1ch, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u00f3ng vai tr\u00f2 trong vi\u1ec7c ng\u0103n ng\u1eeba l\u00e3ng ph\u00ed, tham nh\u0169ng. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n n\u00e0y c\u00f2n g\u00f3p ph\u1ea7n h\u1ed7 tr\u1ee3 vi\u1ec7c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh kinh t\u1ebf, ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a qu\u1ed1c gia.<\/p>\n<h3><span id=\"43_Kiem_Toan_Noi_Bo_La_Gi\"><strong>4.3. Ki\u1ec3m To\u00e1n N\u1ed9i B\u1ed9 L\u00e0 G\u00ec?<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u00e0m vi\u1ec7c b\u00ean trong doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c, kh\u00f4ng ph\u1ea3i l\u00e0 b\u00ean th\u1ee9 ba. Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 \u0111\u00e1nh gi\u00e1, c\u1ea3i ti\u1ebfn hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n tr\u1ecb trong t\u1ed5 ch\u1ee9c. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o vi\u1ec7c \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh, quy tr\u00ecnh n\u1ed9i b\u1ed9, gi\u1ea3m thi\u1ec3u r\u1ee7i ro. Ngo\u00e0i ra, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n gi\u00fap ban l\u00e3nh \u0111\u1ea1o ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t ho\u1eb7c l\u1ed7 h\u1ed5ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c khuy\u1ebfn ngh\u1ecb c\u1ea3i ti\u1ebfn, t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd.<\/p>\n<p><strong>Xem th\u00eam:<\/strong> <a href=\"https:\/\/jobsgo.vn\/blog\/kiem-soat-noi-bo-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 g\u00ec? T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9?<\/strong><\/a><\/p>\n<h2><span id=\"5_Nhiem_Vu_Cua_Kiem_Toan\"><strong>5. Nhi\u1ec7m V\u1ee5 C\u1ee7a Ki\u1ec3m To\u00e1n<\/strong><\/span><\/h2>\n<p><a href=\"https:\/\/jobsgo.vn\/blog\/kiem-toan-vien-la-gi\/\">Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec<\/a> v\u00e0 c\u00f3 nhi\u1ec7m v\u1ee5 g\u00ec? C\u00f9ng JobsGO t\u00ecm hi\u1ec3u ngay!<\/p>\n<h3><span id=\"51_Lap_Ke_Hoach_Kiem_Toan\"><strong>5.1. L\u1eadp K\u1ebf Ho\u1ea1ch Ki\u1ec3m To\u00e1n<\/strong><\/span><\/h3>\n<p>L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n l\u00e0 giai \u0111o\u1ea1n \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t, gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u r\u00f5 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, <strong>m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n<\/strong>. \u0110\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i nghi\u00ean c\u1ee9u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m quy m\u00f4, ng\u00e0nh ngh\u1ec1, m\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd, c\u00e1c y\u1ebfu t\u1ed1 r\u1ee7i ro t\u00e0i ch\u00ednh. Nh\u01b0 v\u1eady, h\u1ecd ph\u1ea3i trao \u0111\u1ed5i v\u1edbi c\u00e1c qu\u1ea3n l\u00fd c\u1ea5p cao, t\u00ecm hi\u1ec3u v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, xem x\u00e9t c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u1eefng khu v\u1ef1c c\u00f3 th\u1ec3 ti\u1ec1m \u1ea9n r\u1ee7i ro cao.<\/p>\n<p>D\u1ef1a v\u00e0o \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi c\u00f4ng vi\u1ec7c, \u0111\u01b0a ra c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft v\u00e0 thi\u1ebft l\u1eadp l\u1ecbch tr\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ki\u1ec3m to\u00e1n di\u1ec5n ra m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, c\u00f3 h\u1ec7 th\u1ed1ng. K\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n c\u0169ng ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c, nh\u01b0 s\u1ed1 l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n vi\u00ean tham gia, k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft, th\u1eddi gian c\u1ea7n thi\u1ebft \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c.<\/p>\n<h3><span id=\"52_Xay_Dung_Chuong_Trinh_Kiem_Toan\"><strong>5.2. X\u00e2y D\u1ef1ng Ch\u01b0\u01a1ng Tr\u00ecnh Ki\u1ec3m To\u00e1n<\/strong><\/span><\/h3>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0 s\u1ef1 c\u1ee5 th\u1ec3 h\u00f3a c\u1ee7a k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, bao g\u1ed3m c\u00e1c b\u01b0\u1edbc ki\u1ec3m to\u00e1n chi ti\u1ebft m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n. Vi\u1ec7c x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n \u0111\u00f2i h\u1ecfi ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch \u0111\u00e3 l\u1eadp, thi\u1ebft l\u1eadp c\u00e1c ph\u01b0\u01a1ng ph\u00e1p, th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n c\u1ee5 th\u1ec3, nh\u01b0 x\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh c\u1ea7n ki\u1ec3m tra, c\u00e1c th\u1ee7 t\u1ee5c x\u00e1c minh th\u00f4ng tin, c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i ch\u00ednh.<\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh c\u0169ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n, nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra ch\u00e9o ho\u1eb7c \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin hay c\u00e1c b\u01b0\u1edbc \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n. Nh\u1edd v\u1eady, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u00e0m vi\u1ec7c c\u00f3 h\u1ec7 th\u1ed1ng, \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh quan tr\u1ecdng c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec1u \u0111\u01b0\u1ee3c ki\u1ec3m tra m\u1ed9t c\u00e1ch k\u1ef9 l\u01b0\u1ee1ng, kh\u00f4ng b\u1ecb b\u1ecf s\u00f3t.<\/p>\n<figure id=\"attachment_83286\" aria-describedby=\"caption-attachment-83286\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-83286 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-1-2.jpg\" alt=\"Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 nhi\u1ec7m v\u1ee5 ra sao?\" width=\"800\" height=\"476\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-1-2.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-1-2-300x179.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-1-2-150x89.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-1-2-768x457.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-83286\" class=\"wp-caption-text\"><center><em>Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 nhi\u1ec7m v\u1ee5 ra sao?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h3><span id=\"53_Thu_Thap_Thong_Tin_Bang_Phuong_Phap_Kiem_Toan\"><strong>5.3. Thu Th\u1eadp Th\u00f4ng Tin B\u1eb1ng Ph\u01b0\u01a1ng Ph\u00e1p Ki\u1ec3m To\u00e1n<\/strong><\/span><\/h3>\n<p>Qu\u00e1 tr\u00ecnh thu th\u1eadp th\u00f4ng tin l\u00e0 giai \u0111o\u1ea1n tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n, n\u01a1i ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng h\u1ed7 tr\u1ee3 cho k\u1ebft lu\u1eadn ki\u1ec3m to\u00e1n. C\u00e1c b\u1eb1ng ch\u1ee9ng thu th\u1eadp ph\u1ea3i \u0111\u00e1ng tin c\u1eady, c\u00f3 t\u00ednh tr\u1ecdng y\u1ebfu, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n.<\/p>\n<p>C\u00f3 nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n kh\u00e1c nhau \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin.<\/p>\n<ul>\n<li aria-level=\"1\">Ki\u1ec3m to\u00e1n c\u00e2n \u0111\u1ed1i: d\u1ef1a tr\u00ean c\u00e1c ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00e2n \u0111\u1ed1i kh\u00e1c \u0111\u1ec3 ki\u1ec3m tra c\u00e1c quan h\u1ec7 n\u1ed9i t\u1ea1i c\u1ee7a c\u00e1c y\u1ebfu t\u1ed1 c\u1ea5u th\u00e0nh quan h\u1ec7 c\u00e2n \u0111\u1ed1i \u0111\u00f3.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp: so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu tr\u1ecb s\u1ed1 (v\u1ec1 m\u1eb7t l\u01b0\u1ee3ng) c\u1ee7a c\u00f9ng m\u1ed9t ch\u1ec9 ti\u00eau tr\u00ean c\u00e1c ngu\u1ed3n t\u00e0i li\u1ec7u kh\u00e1c nhau.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu logic: \u0111\u1ed1i chi\u1ebfu tr\u1ecb s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 quan h\u1ec7 v\u1edbi nhau theo xu h\u01b0\u1edbng nh\u1ea5t \u0111\u1ecbnh hay t\u1ec9 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u tra: ti\u1ebfp c\u1eadn, \u0111\u00e1nh gi\u00e1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li>\n<li aria-level=\"1\">Tr\u1eafc nghi\u1ec7m: m\u00f4 ph\u1ecfng ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i k\u1ebft qu\u1ea3 c\u1ee7a s\u1ef1 vi\u1ec7c \u0111\u00e3 di\u1ec5n ra trong qu\u00e1 kh\u1ee9.<\/li>\n<\/ul>\n<h3><span id=\"54_Ghi_Chep_Thong_Tin\"><strong>5.4. Ghi Ch\u00e9p Th\u00f4ng Tin<\/strong><\/span><\/h3>\n<p>M\u1ed7i b\u1eb1ng ch\u1ee9ng, k\u1ebft qu\u1ea3 thu th\u1eadp \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c ghi ch\u00e9p l\u1ea1i m\u1ed9t c\u00e1ch chi ti\u1ebft, c\u00f3 t\u1ed5 ch\u1ee9c. Ghi ch\u00e9p th\u00f4ng tin ki\u1ec3m to\u00e1n bao g\u1ed3m vi\u1ec7c l\u01b0u l\u1ea1i c\u00e1c t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u, c\u00e1c nh\u1eadn \u0111\u1ecbnh ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra trong qu\u00e1 tr\u00ecnh ph\u00e2n t\u00edch d\u1eef li\u1ec7u. Nh\u1eefng ghi ch\u00e9p n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, minh b\u1ea1ch \u0111\u1ec3 kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 vi\u1ec7c tham chi\u1ebfu khi c\u1ea7n m\u00e0 c\u00f2n gi\u00fap qu\u1ea3n l\u00fd quy tr\u00ecnh ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch khoa h\u1ecdc.<\/p>\n<p>C\u00e1c ghi ch\u00e9p ki\u1ec3m to\u00e1n c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean ch\u1ee9ng minh c\u00e1c k\u1ebft lu\u1eadn c\u1ee7a m\u00ecnh, b\u1ea3o v\u1ec7 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n n\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 s\u1ef1 nghi ng\u1edd ho\u1eb7c ki\u1ec3m tra l\u1ea1i t\u1eeb c\u00e1c b\u00ean th\u1ee9 ba, nh\u01b0 c\u01a1 quan ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd. Vi\u1ec7c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c, kh\u00e1ch quan trong su\u1ed1t qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n<h3><span id=\"55_Ket_Luan_Bao_Cao\"><strong>5.5. K\u1ebft Lu\u1eadn, B\u00e1o C\u00e1o<\/strong><\/span><\/h3>\n<p>Sau khi thu th\u1eadp, \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean ph\u00e2n t\u00edch k\u1ef9 l\u01b0\u1ee1ng c\u00e1c d\u1eef li\u1ec7u thu th\u1eadp \u0111\u01b0\u1ee3c, so s\u00e1nh v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00f3 b\u1ea5t k\u1ef3 sai l\u1ec7ch tr\u1ecdng y\u1ebfu n\u00e0o kh\u00f4ng. D\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd quy\u1ebft \u0111\u1ecbnh xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng, n\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh n\u00e0o c\u1ea7n thi\u1ebft.<\/p>\n<p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cu\u1ed1i c\u00f9ng s\u1ebd tr\u00ecnh b\u00e0y nh\u1eefng k\u1ebft lu\u1eadn n\u00e0y m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, ch\u00ednh th\u1ee9c v\u1edbi c\u00e1c nh\u1eadn x\u00e9t v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, t\u00ednh minh b\u1ea1ch c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u0169ng bao g\u1ed3m \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 vi\u1ec7c li\u1ec7u c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chung \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, kh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu n\u00e0o.<\/p>\n<h2><span id=\"6_Chuc_Nang_Cua_Kiem_Toan\"><strong>6. Ch\u1ee9c N\u0103ng C\u1ee7a Ki\u1ec3m To\u00e1n<\/strong><\/span><\/h2>\n<p>C\u00e1c ch\u1ee9c n\u0103ng ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n bao g\u1ed3m:<\/p>\n<h3><span id=\"61_Chuc_Nang_Kiem_Chung\"><strong>6.1. Ch\u1ee9c N\u0103ng Ki\u1ec3m Ch\u1ee9ng<\/strong><\/span><\/h3>\n<p>Ch\u1ee9c n\u0103ng ki\u1ec3m ch\u1ee9ng c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ti\u1ebfn h\u00e0nh thu th\u1eadp b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 ki\u1ec3m tra xem c\u00e1c th\u00f4ng tin n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch kh\u00e1ch quan, h\u1ee3p l\u1ec7 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh hay kh\u00f4ng. Ch\u1ee9c n\u0103ng ki\u1ec3m ch\u1ee9ng \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00ean li\u00ean quan (nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, c\u01a1 quan qu\u1ea3n l\u00fd) c\u00f3 th\u1ec3 tin t\u01b0\u1edfng v\u00e0o \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p.<\/p>\n<h3><span id=\"62_Chuc_Nang_Dua_Ra_Danh_Gia\"><strong>6.2. Ch\u1ee9c N\u0103ng \u0110\u01b0a Ra \u0110\u00e1nh Gi\u00e1<\/strong><\/span><\/h3>\n<p>Ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ki\u1ec3m ch\u1ee9ng th\u00f4ng tin m\u00e0 c\u00f2n \u0111\u01b0a ra c\u00e1c \u0111\u00e1nh gi\u00e1 v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ef1 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u00e2n t\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn, ch\u1ec9 ra nh\u1eefng \u0111i\u1ec3m m\u1ea1nh, \u0111i\u1ec3m y\u1ebfu trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. Nh\u1edd ch\u1ee9c n\u0103ng n\u00e0y, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 nh\u00ecn nh\u1eadn r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n c\u00e1c c\u1ea3i ti\u1ebfn \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng s\u1ef1 hi\u1ec7u qu\u1ea3.<\/p>\n<h3><span id=\"63_Chuc_Nang_Dinh_Huong\"><strong>6.3. Ch\u1ee9c N\u0103ng \u0110\u1ecbnh H\u01b0\u1edbng<\/strong><\/span><\/h3>\n<p>Ch\u1ee9c n\u0103ng \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a ki\u1ec3m to\u00e1n th\u1ec3 hi\u1ec7n \u1edf vi\u1ec7c cung c\u1ea5p c\u00e1c khuy\u1ebfn ngh\u1ecb, gi\u1ea3i ph\u00e1p c\u1ea3i thi\u1ec7n cho doanh nghi\u1ec7p sau khi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra c\u00e1c \u0111\u00e1nh gi\u00e1. Khi c\u00e1c v\u1ea5n \u0111\u1ec1, r\u1ee7i ro ti\u1ec1m \u1ea9n trong quy tr\u00ecnh t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ec1 xu\u1ea5t nh\u1eefng bi\u1ec7n ph\u00e1p gi\u00fap t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd. Ch\u1ee9c n\u0103ng n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ecbnh h\u01b0\u1edbng l\u1ea1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd, c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n<h2><span id=\"7_Quy_Trinh_Tien_Hanh_Cuoc_Kiem_Toan_Chuan\"><strong>7. Quy Tr\u00ecnh Ti\u1ebfn H\u00e0nh Cu\u1ed9c Ki\u1ec3m To\u00e1n Chu\u1ea9n<\/strong><\/span><\/h2>\n<p>Khi tri\u1ec3n khai m\u1ed9t quy tr\u00ecnh ki\u1ec3m to\u00e1n, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">B\u01b0\u1edbc 1: Ban l\u00e3nh \u0111\u1ea1o c\u00f4ng ty, doanh nghi\u1ec7p s\u1ebd chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c m\u00ecnh. B\u00e1o c\u00e1o n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u00fang v\u1ec1 chu\u1ea9n m\u1ef1c v\u00e0 y\u00eau c\u1ea7u li\u00ean quan \u0111\u1ebfn ph\u00e1p l\u00fd.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 2: Gi\u00e1m \u0111\u1ed1c \u0111\u1ee9ng \u0111\u1ea7u t\u1ed5 ch\u1ee9c s\u1ebd ti\u1ebfn h\u00e0nh ph\u00ea duy\u1ec7t \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 3: Ki\u1ec3m to\u00e1n vi\u00ean b\u1eaft \u0111\u1ea7u nh\u1eadp cu\u1ed9c, tri\u1ec3n khai ki\u1ec3m tra th\u00f4ng qua c\u00e1c nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n \u0111\u1ec3 xem x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong c\u00e1c k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 4: Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 v\u1ec1 r\u1ee7i ro ho\u1eb7c nh\u1eefng \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu qua ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ed1ng k\u00ea v\u00e0 cung c\u1ea5p. Th\u00f4ng qua \u0111\u00f3 \u0111\u01b0a ra m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 5: Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c b\u1eb1ng ch\u1ee9ng h\u1ed7 tr\u1ee3.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 6: Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong b\u00e1o c\u00e1o.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 7: Ki\u1ec3m to\u00e1n s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh tr\u01b0\u1edbc th\u00e0nh vi\u00ean t\u1ed5 ch\u1ee9c ho\u1eb7c h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<figure id=\"attachment_83287\" aria-describedby=\"caption-attachment-83287\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-83287 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-2-2.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n g\u1ed3m 7 b\u01b0\u1edbc ch\u00ednh\" width=\"800\" height=\"476\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-2-2.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-2-2-300x179.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-2-2-150x89.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2023\/01\/unnamed-2-2-768x457.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-83287\" class=\"wp-caption-text\"><center><em>Quy tr\u00ecnh ki\u1ec3m to\u00e1n g\u1ed3m 7 b\u01b0\u1edbc ch\u00ednh<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<h2><span id=\"8_Phan_Biet_Kiem_Toan_Va_Ke_Toan\"><strong>8. Ph\u00e2n Bi\u1ec7t Ki\u1ec3m To\u00e1n V\u00e0 K\u1ebf To\u00e1n<\/strong><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng ph\u00e2n bi\u1ec7t gi\u1eefa <a href=\"https:\/\/jobsgo.vn\/blog\/nganh-ke-toan-kiem-toan-la-gi-nganh-ke-toan-kiem-toan-hien-co-thua-nhan-luc\/\"><strong>k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/strong><\/a> d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed c\u1ee5 th\u1ec3:<\/p>\n<table style=\"width: 830px;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 114px;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td style=\"text-align: center; width: 340.312px;\"><strong>K\u1ebf to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center; width: 362.688px;\"><strong>Ki\u1ec3m to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">Kh\u00e1i ni\u1ec7m<\/td>\n<td style=\"width: 340.312px; text-align: left;\">K\u1ebf to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh ghi ch\u00e9p, ph\u00e2n lo\u1ea1i v\u00e0 t\u00f3m t\u1eaft c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">Ki\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m tra, x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">M\u1ee5c ti\u00eau<\/td>\n<td style=\"width: 340.312px; text-align: left;\">Ghi ch\u00e9p, cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p l\u00fd \u0111\u1ec3 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">\u0110\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau khi ki\u1ec3m tra.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">Th\u1eddi gian th\u1ef1c hi\u1ec7n<\/td>\n<td style=\"width: 340.312px; text-align: left;\">Di\u1ec5n ra li\u00ean t\u1ee5c trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">Th\u1ef1c hi\u1ec7n sau khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n, th\u01b0\u1eddng l\u00e0 cu\u1ed1i k\u1ef3 t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n<\/td>\n<td style=\"width: 340.312px; text-align: left;\">K\u1ebf to\u00e1n vi\u00ean c\u1ee7a doanh nghi\u1ec7p, nh\u00e2n vi\u00ean trong n\u1ed9i b\u1ed9.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 l\u00e0 b\u00ean \u0111\u1ed9c l\u1eadp (ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp) ho\u1eb7c thu\u1ed9c doanh nghi\u1ec7p (ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9).<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c<\/td>\n<td style=\"width: 340.312px; text-align: left;\">T\u1eadp trung v\u00e0o vi\u1ec7c ghi ch\u00e9p, ph\u00e2n lo\u1ea1i, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh cho qu\u1ea3n l\u00fd.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">T\u1eadp trung v\u00e0o vi\u1ec7c ki\u1ec3m tra, x\u00e1c minh c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o, \u0111\u1ea3m b\u1ea3o t\u00ednh trung th\u1ef1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">B\u1eb1ng ch\u1ee9ng v\u00e0 ki\u1ec3m ch\u1ee9ng<\/td>\n<td style=\"width: 340.312px; text-align: left;\">D\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">D\u1ef1a tr\u00ean b\u1eb1ng ch\u1ee9ng thu th\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n, bao g\u1ed3m c\u1ea3 b\u00ean th\u1ee9 ba \u0111\u1ec3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">\u0110\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng \u0111\u1ebfn<\/td>\n<td style=\"width: 340.312px; text-align: left;\">C\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p, c\u00e1c c\u1ed5 \u0111\u00f4ng, c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">C\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan c\u1ea7n x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">Ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c hi\u1ec7n<\/td>\n<td style=\"width: 340.312px; text-align: left;\">S\u1eed d\u1ee5ng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ec3 ghi nh\u1eadn, ph\u00e2n lo\u1ea1i v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">S\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c minh th\u00f4ng tin v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">B\u00e1o c\u00e1o \u0111\u1ea7u ra<\/td>\n<td style=\"width: 340.312px; text-align: left;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o l\u00e3i l\u1ed7, b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean v\u1ec1 t\u00ednh h\u1ee3p l\u00fd v\u00e0 trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 114px;\">Ch\u1ee9c n\u0103ng<\/td>\n<td style=\"width: 340.312px; text-align: left;\">\u0110o l\u01b0\u1eddng, tr\u00ecnh b\u00e0y t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c con s\u1ed1, b\u00e1o c\u00e1o.<\/td>\n<td style=\"width: 362.688px; text-align: left;\">\u0110\u00e1nh gi\u00e1, x\u00e1c minh t\u00ednh \u0111\u00fang \u0111\u1eafn, ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u01b0 v\u1eady, b\u00e0i vi\u1ebft tr\u00ean c\u1ee7a <strong><a href=\"https:\/\/jobsgo.vn\/\">JobsGO<\/a><\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n hi\u1ec3u &#8220;<a href=\"https:\/\/jobsgo.vn\/blog\/kiem-toan-la-gi\/\" target=\"_blank\" rel=\"noopener\"><strong>ki\u1ec3m to\u00e1n l\u00e0 g\u00ec<\/strong><\/a>?&#8221; m\u00e0 c\u00f2n mang \u0111\u1ebfn nhi\u1ec1u ki\u1ebfn th\u1ee9c b\u1ed5 \u00edch kh\u00e1c. Ki\u1ec3m to\u00e1n hi\u1ec7n l\u00e0 m\u1ed9t ng\u00e0nh \u0111\u00f2i h\u1ecfi cao v\u1ec1 chuy\u00ean m\u00f4n v\u00e0 nghi\u1ec7p v\u1ee5. Tuy nhi\u00ean \u0111\u1ed5i l\u1ea1i c\u00e1c b\u1ea1n c\u00f3 \u0111\u01b0\u1ee3c m\u1ee9c thu nh\u1eadp h\u1ea5p d\u1eabn (12 &#8211; 20 tri\u1ec7u\/th\u00e1ng v\u1edbi nh\u1eefng ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 t\u1eeb 2 &#8211; 5 n\u0103m kinh nghi\u1ec7m).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5\/5 &#8211; (1 vote) Ki\u1ec3m to\u00e1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng trong quy tr\u00ecnh qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf &#8211; t\u00e0i ch\u00ednh. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ai c\u0169ng bi\u1ebft ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? \u00dd&#8230;<\/p>\n","protected":false},"author":43,"featured_media":83285,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"ki\u1ec3m to\u00e1n l\u00e0 g\u00ec","_yoast_wpseo_title":"Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u 03 Lo\u1ea1i Ki\u1ec3m To\u00e1n Ph\u1ed5 Bi\u1ebfn Nh\u1ea5t - JobsGO Blog","_yoast_wpseo_metadesc":"Ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? Ki\u1ec3m to\u00e1n c\u00f3 \u00fd ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o? Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u quy tr\u00ecnh ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n chu\u1ea9n, chuy\u00ean nghi\u1ec7p nh\u1ea5t 2024!","_yoast_wpseo_focus_keyphrase":"","faq":"1. Ki\u1ec3m To\u00e1n Tu\u00e2n Th\u1ee7 L\u00e0 G\u00ec?\r\n\r\nKi\u1ec3m to\u00e1n tu\u00e2n th\u1ee7 hay Compliance Audit l\u00e0 m\u1ed9t lo\u1ea1i ki\u1ec3m to\u00e1n xem x\u00e9t v\u00e0 ki\u1ec3m tra cho ch\u00ednh c\u00e1c \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng v\u1ec1 l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n xem c\u00f3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh hay kh\u00f4ng. Th\u00f4ng qua \u0111\u00f3 \u0111\u1ec3 m\u1edbi c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00f4ng ty \u0111\u00f3 c\u00f3 \u0111\u1ea3m b\u1ea3o theo quy \u0111\u1ecbnh kh\u00f4ng.\r\n\r\n2. Ki\u1ec3m To\u00e1n N\u0103ng L\u01b0\u1ee3ng L\u00e0 G\u00ec?\r\n\r\nKi\u1ec3m to\u00e1n n\u0103ng l\u01b0\u1ee3ng ch\u00ednh l\u00e0 ki\u1ec3m tra, t\u00ednh to\u00e1n \u0111\u1ed1i v\u1edbi ngu\u1ed3n n\u0103ng l\u01b0\u1ee3ng \u0111i\u1ec7n ti\u00eau th\u1ee5 c\u1ee7a m\u1ed9t c\u00f4ng tr\u00ecnh n\u00e0o \u0111\u00f3. C\u00f4ng tr\u00ecnh n\u00e0y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t to\u00e0 nh\u00e0, m\u1ed9t c\u01a1 quan, doanh nghi\u1ec7p ho\u1eb7c nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t. Th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng n\u00e0y, gi\u1ea3m ngu\u1ed3n n\u0103ng l\u01b0\u1ee3ng nh\u1eb1m ti\u1ebft ki\u1ec7m chi ph\u00ed \u0111\u1ea7u t\u01b0.\r\n\r\n3. Quy \u0110\u1ecbnh Chung V\u1ec1 Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec?\r\n\r\nKi\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh b\u1edfi nhi\u1ec1u ch\u1ee7 th\u1ec3. Ch\u00ednh v\u00ec v\u1eady, t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i ki\u1ec3m to\u00e1n m\u00e0 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ch\u1ee7 th\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb ki\u1ec3m to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c nhau.\r\n\r\n4. N\u1ed9i Dung Ki\u1ec3m To\u00e1n C\u1ee7a Ki\u1ec3m To\u00e1n Nh\u00e0 N\u01b0\u1edbc G\u1ed3m Nh\u1eefng G\u00ec?\r\n\r\nN\u1ed9i dung ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7, Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng.\r\n\r\n5. Ng\u00e0nh Ki\u1ec3m To\u00e1n C\u00f3 D\u1ec5 Xin Vi\u1ec7c Kh\u00f4ng?\r\n\r\nNg\u00e0nh ki\u1ec3m to\u00e1n c\u00f3 nhi\u1ec1u c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m nh\u1edd nhu c\u1ea7u cao t\u1eeb c\u00e1c doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 t\u1ea1i c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, nh\u01b0ng c\u0169ng \u0111\u00f2i h\u1ecfi k\u1ef9 n\u0103ng, ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u.\r\n\r\n6. Gaap L\u00e0 G\u00ec?\r\n\r\nGAAP (Generally Accepted Accounting Principles) l\u00e0 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn r\u1ed9ng r\u00e3i, h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c chung.\r\n\r\n7. B\u00e1o C\u00e1o Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec?\r\n\r\nB\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 t\u00e0i li\u1ec7u do ki\u1ec3m to\u00e1n vi\u00ean l\u1eadp, trong \u0111\u00f3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, tu\u00e2n th\u1ee7 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau khi ki\u1ec3m tra.\r\n\r\n8. Ki\u1ec3m To\u00e1n Ho\u1ea1t \u0110\u1ed9ng L\u00e0 G\u00ec?\r\n\r\nKi\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng l\u00e0 vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3, t\u00ednh kinh t\u1ebf v\u00e0 hi\u1ec7u su\u1ea5t c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong doanh nghi\u1ec7p nh\u1eb1m c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng.\r\n\r\n9. H\u1ecdc Ki\u1ec3m To\u00e1n Ra L\u00e0m G\u00ec?\r\n\r\nSau khi h\u1ecdc ki\u1ec3m to\u00e1n, b\u1ea1n c\u00f3 th\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean, chuy\u00ean gia ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, ho\u1eb7c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p, c\u00f4ng ty ki\u1ec3m to\u00e1n, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh.\r\n\r\n\r\n","nganh_nghe_chuc_vu_lien_quan":["Ki\u1ec3m To\u00e1n vi\u00ean"]},"categories":[2035],"tags":[1401,3282],"yoast_head":"\n<title>Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u 03 Lo\u1ea1i Ki\u1ec3m To\u00e1n Ph\u1ed5 Bi\u1ebfn Nh\u1ea5t - JobsGO Blog<\/title>\n<meta name=\"description\" content=\"Ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? Ki\u1ec3m to\u00e1n c\u00f3 \u00fd ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o? Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u quy tr\u00ecnh ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n chu\u1ea9n, chuy\u00ean nghi\u1ec7p nh\u1ea5t 2024!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jobsgo.vn\/blog\/kiem-toan-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u 03 Lo\u1ea1i Ki\u1ec3m To\u00e1n Ph\u1ed5 Bi\u1ebfn Nh\u1ea5t - JobsGO Blog\" \/>\n<meta property=\"og:description\" content=\"Ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? Ki\u1ec3m to\u00e1n c\u00f3 \u00fd ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o? Ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? 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