{"id":2944,"date":"2023-01-04T10:17:43","date_gmt":"2023-01-04T10:17:43","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=2944"},"modified":"2023-01-05T07:43:16","modified_gmt":"2023-01-05T07:43:16","slug":"kiem-toan-vien-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/","title":{"rendered":"Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? C\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 tr\u1edf th\u00e0nh ki\u1ec3m to\u00e1n?"},"content":{"rendered":"\n<p>Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao nh\u01b0ng c\u0169ng l\u00e0 v\u1ecb tr\u00ed m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean h\u01b0\u1edbng \u0111\u1ebfn. V\u1eady, ngh\u1ec1 <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec<\/a><\/strong>? H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u ngay nh\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69ea5ec891b0a\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69ea5ec891b0a\"  type=\"checkbox\" id=\"item-69ea5ec891b0a\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/#Kiem_toan_vien_la_gi\" title=\"Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?\">Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/#Cong_viec_cua_kiem_toan_vien_la_gi\" title=\"C\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?\">C\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/#Cac_tieu_chuan_de_lam_kiem_toan_vien_la_gi\" title=\"C\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?\">C\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/#Tieu_chuan_can_co_theo_quy_dinh_Phap_luat\" title=\"Ti\u00eau chu\u1ea9n c\u1ea7n c\u00f3 theo quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt\">Ti\u00eau chu\u1ea9n c\u1ea7n c\u00f3 theo quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/#Quy_dinh_dang_ky_hanh_nghe_kiem_toan_vien\" title=\"Quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean\">Quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/kiem-toan-vien-la-gi\/#Truong_hop_nao_khong_duoc_hanh_nghe_kiem_toan\" title=\"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kiem_toan_vien_la_gi\"><\/span><strong>Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011<\/strong><\/a>, \u0110i\u1ec1u 5, Kho\u1ea3n 2. C\u1ee5 th\u1ec3, ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt, ho\u1eb7c l\u00e0 ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i Ch\u00ednh c\u00f4ng nh\u1eadn. B\u00ean c\u1ea1nh \u0111\u00f3 c\u0169ng c\u1ea7n ph\u1ea3i \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch v\u1ec1 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Khi \u0111\u00f3, ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-1.jpg\" alt=\"Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 theo quy \u0111\u1ecbnh \u0111\u1ec3 h\u00e0nh ngh\u1ec1\" class=\"wp-image-2946\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 theo quy \u0111\u1ecbnh \u0111\u1ec3 h\u00e0nh ngh\u1ec1<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_viec_cua_kiem_toan_vien_la_gi\"><\/span><strong>C\u00f4ng vi\u1ec7c c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd th\u01b0\u1eddng l\u00e0m nh\u1eefng c\u00f4ng vi\u1ec7c, nhi\u1ec7m v\u1ee5 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1eadp k\u1ebf ho\u1ea1ch, x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n l\u00e0m \u0111\u1ecbnh h\u01b0\u1edbng, kim ch\u1ec9 nam cho to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c v\u1ec1 sau.<\/li>\n\n\n\n<li>Thu th\u1eadp, ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u00ecnh th\u00e0nh c\u00e1c b\u1eb1ng ch\u1ee9ng v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 s\u1eed d\u1ee5ng cho nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n v\u1ec1 sau.<\/li>\n\n\n\n<li>X\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Sau khi ho\u00e0n th\u00e0nh qu\u00e1 tr\u00ecnh \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m to\u00e1n th\u00f4ng tin c\u1ea7n \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1, k\u1ebft lu\u1eadn c\u1ee7a qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n \u0111\u01b0a ra c\u00e1c t\u01b0 v\u1ea5n, tham m\u01b0u c\u1ea7n thi\u1ebft cho ban l\u00e3nh \u0111\u1ea1o.<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/hoc-kiem-toan-ra-lam-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>H\u1ecdc ki\u1ec3m to\u00e1n ra l\u00e0m g\u00ec? B\u00ed quy\u1ebft xin vi\u1ec7c d\u00e2n ki\u1ec3m to\u00e1n n\u00ean bi\u1ebft<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_tieu_chuan_de_lam_kiem_toan_vien_la_gi\"><\/span><strong>C\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u1eady c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u00e0m ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd m\u00e0 b\u1ea1n c\u1ea7n bi\u1ebft v\u1ec1 ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean. Bao g\u1ed3m:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tieu_chuan_can_co_theo_quy_dinh_Phap_luat\"><\/span><strong>Ti\u00eau chu\u1ea9n c\u1ea7n c\u00f3 theo quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u00e0m ki\u1ec3m so\u00e1t vi\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 r\u00f5 r\u00e0ng t\u1ea1i \u0110i\u1ec1u 14, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp n\u0103m 2011. Theo \u0111\u00f3, t\u00f3m t\u1eaft c\u00e1c ti\u00eau chu\u1ea9n n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/li>\n\n\n\n<li>C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, li\u00ean khi\u1ebft, kh\u00e1ch quan, trung th\u1ef1c, c\u00f3 \u00fd th\u1ee9c tr\u00e1ch nhi\u1ec7m.<\/li>\n\n\n\n<li>C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean, li\u00ean quan \u0111\u1ebfn c\u00e1c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, ki\u1ec3m to\u00e1n, ho\u1eb7c nh\u1eefng chuy\u00ean ng\u00e0nh kh\u00e1c theo B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li>C\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean theo B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn b\u1edfi B\u1ed9 T\u00e0i Ch\u00ednh th\u00ec c\u1ea7n ph\u1ea3i \u0111\u1ea1t k\u1ef3 thi s\u00e1t h\u1ea1ch b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1ec1 Lu\u1eadt ph\u00e1p Vi\u1ec7t Nam. B\u00ean c\u1ea1nh \u0111\u00f3 c\u0169ng c\u1ea7n c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh nh\u01b0 tr\u00ean \u0111\u1ec3 tr\u1edf th\u00e0nh ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n\n\n\n<p>>>> Xem th\u00eam <a href=\"https:\/\/vieclamketoan.vn\/blog\/nganh-ke-toan-hoc-nhung-mon-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">k\u1ebf to\u00e1n h\u1ecdc nh\u1eefng m\u00f4n g\u00ec<\/mark><\/strong><\/a> \u0111\u1ec3 c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb t\u1ed1t nh\u1ea5t khi mu\u1ed1n b\u01b0\u1edbc ch\u00e2n v\u00e0o ng\u00e0nh k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_dang_ky_hanh_nghe_kiem_toan_vien\"><\/span><strong>Quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, \u0110i\u1ec1u 15, Kho\u1ea3n 1 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean. Theo \u0111\u00f3, t\u00f3m t\u1eaft nh\u1eefng quy \u0111\u1ecbnh n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean.<\/li>\n\n\n\n<li>C\u00f3 th\u1eddi gian l\u00e0m ki\u1ec3m to\u00e1n th\u1ef1c t\u1ebf t\u1eeb \u0111\u1ee7 36 th\u00e1ng tr\u1edf l\u00ean.<\/li>\n\n\n\n<li>\u0110\u00e3 tham gia v\u00e0o c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-2.jpg\" alt=\"\u0110\u1ec3 \u0111\u0103ng k\u00fd l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n c\u00f3 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m k\u1ebf to\u00e1n t\u1ed1i thi\u1ec3u 36 th\u00e1ng\" class=\"wp-image-2947\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>\u0110\u1ec3 \u0111\u0103ng k\u00fd l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n c\u00f3 th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m k\u1ebf to\u00e1n t\u1ed1i thi\u1ec3u 36 th\u00e1ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Trong \u0111\u00f3, th\u1eddi gian th\u1ef1c l\u00e0m ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n l\u00e0 kho\u1ea3ng th\u1eddi gian l\u00e0m c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i c\u00e1c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, c\u0103n c\u1ee9 tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng to\u00e0n th\u1eddi gian.<\/li>\n\n\n\n<li>Th\u1eddi gian th\u1ef1c t\u1ebf l\u00e0m ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc \u0111\u1ebfn khi l\u1eadp h\u1ed3 s\u01a1 y\u00eau c\u1ea7u c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n, \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n th\u00e1ng.<\/li>\n<\/ul>\n\n\n\n<p>Khi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec1u ki\u1ec7n tr\u00ean, b\u1ea1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean. Khi \u0111\u0103ng k\u00fd th\u00e0nh c\u00f4ng, b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n theo B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <\/strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-va-kiem-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Ph\u00e2n bi\u1ec7t v\u1ec1 s\u1ef1 kh\u00e1c nhau c\u1ee7a k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/strong><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_khong_duoc_hanh_nghe_kiem_toan\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 th\u1ec3 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean, v\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, \u0110i\u1ec1u 15, Kho\u1ea3n 1. T\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c, c\u00f4ng ch\u1ee9c.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi b\u1ecb c\u1ea5m h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean theo c\u00e1c quy\u1ebft \u0111\u1ecbnh, b\u1ea3n \u00e1n c\u1ee7a T\u00f2a \u00c1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m li\u00ean quan \u0111\u1ebfn h\u00ecnh s\u1ef1.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi b\u1ecb k\u1ebft \u00e1n trong c\u00e1c t\u1ed9i li\u00ean quan \u0111\u1ebfn kinh t\u1ebf, c\u00e1c ch\u1ee9c v\u1ee5 li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c x\u00f3a \u00e1n.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi \u0111ang b\u1ecb \u00e1p d\u1ee5ng nh\u1eefng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh ch\u00ednh gi\u00e1o d\u1ee5c t\u1ea1i ph\u01b0\u1eddng, x\u00e3, th\u1ecb tr\u1ea5n, \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, c\u01a1 s\u1edf ch\u1eefa b\u1ec7nh.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi c\u00f3 ti\u1ec1n \u00e1n li\u00ean quan v\u1ec1 t\u1ed9i kinh t\u1ebf t\u1eeb m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng tr\u1edf l\u00ean.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n, qu\u1ea3n l\u00fd kinh t\u1ebf, b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong th\u1eddi h\u1ea1n m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-3.jpg\" alt=\"Kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean\" class=\"wp-image-2948\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/kiem-toan-vien-la-gi-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng b\u1ea1n \u0111\u00e3 hi\u1ec3u h\u01a1n v\u1ec1 v\u1ecb tr\u00ed <strong>ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec<\/strong> v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u00e0m ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec v\u1edbi b\u00e0i vi\u1ebft <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\">chia s\u1ebb kinh nghi\u1ec7m<\/a><\/strong> ng\u00e0y h\u00f4m nay. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a> n\u1ebfu \u0111ang t\u00ecm ki\u1ebfm nh\u1eefng c\u01a1 h\u1ed9i <strong><a href=\"https:\/\/www.topcv.vn\/viec-lam\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m l\u01b0\u01a1ng cao<\/a><\/strong> li\u00ean quan \u0111\u1ebfn v\u1ecb tr\u00ed ki\u1ec3m so\u00e1t vi\u00ean nh\u00e9.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-kho-lam-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n kho l\u00e0m g\u00ec? C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kho l\u00e0 g\u00ec?<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao nh\u01b0ng c\u0169ng l\u00e0 v\u1ecb tr\u00ed m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean h\u01b0\u1edbng \u0111\u1ebfn. V\u1eady, ngh\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? H\u00e3y c\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u ngay nh\u00e9. Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2945,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86,84],"tags":[840,841,842,845,839,843,844],"class_list":["post-2944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","category-viec-lam-noi-bat","tag-auditor-la-gi","tag-cac-loai-kiem-toan","tag-kiem-toan-vien","tag-kiem-toan-vien-hanh-nghe","tag-kiem-toan-vien-la-gi","tag-nghe-kiem-toan-vien","tag-tieu-chuan-cua-kiem-toan-vien"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 g\u00ec? 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