{"id":4830,"date":"2023-06-06T09:45:16","date_gmt":"2023-06-06T09:45:16","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=4830"},"modified":"2023-06-28T09:45:30","modified_gmt":"2023-06-28T09:45:30","slug":"bang-chung-kiem-toan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/bang-chung-kiem-toan-la-gi\/","title":{"rendered":"B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? T\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"\n<p>Trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. V\u1eady, <strong>b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec<\/strong>? C\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan.vn<\/strong><\/a> gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc \u0111\u00f3 qua b\u00e0i vi\u1ebft trong chuy\u00ean m\u1ee5c <a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Chia s\u1ebb kinh nghi\u1ec7m<\/strong><\/a> sau \u0111\u00e2y 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-69ea6322e32d4\" ><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-69ea6322e32d4\"  type=\"checkbox\" id=\"item-69ea6322e32d4\"><\/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\/bang-chung-kiem-toan-la-gi\/#Bang_chung_kiem_toan_la_gi\" title=\"B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?\">B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n 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\/bang-chung-kiem-toan-la-gi\/#Vai_tro_bang_chung_kiem_toan_la_gi\" title=\"Vai tr\u00f2 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?\">Vai tr\u00f2 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n 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\/bang-chung-kiem-toan-la-gi\/#Quy_dinh_moi_nhat_ve_bang_chung_kiem_toan_la_gi\" title=\"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n 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\/bang-chung-kiem-toan-la-gi\/#Quy_trinh_thu_thap_danh_gia_bang_chung_kiem_toan\" title=\"Quy tr\u00ecnh thu th\u1eadp, \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n\">Quy tr\u00ecnh thu th\u1eadp, \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/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\/bang-chung-kiem-toan-la-gi\/#Quy_dinh_ve_nhung_nguoi_tien_hanh_kiem_tra_bang_chung_kiem_toan\" title=\"Quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng ng\u01b0\u1eddi ti\u1ebfn h\u00e0nh ki\u1ec3m tra b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n\">Quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng ng\u01b0\u1eddi ti\u1ebfn h\u00e0nh ki\u1ec3m tra b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bang_chung_kiem_toan_la_gi\"><\/span><strong>B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u, ghi ch\u00fa k\u1ebf to\u00e1n v\u00e0 th\u00f4ng tin kh\u00e1c li\u00ean quan m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng \u0111\u1ec3 h\u00ecnh th\u00e0nh \u00fd ki\u1ebfn, nh\u1eadn x\u00e9t v\u00e0 k\u1ebft lu\u1eadn v\u1ec1 n\u1ed9i dung ki\u1ec3m to\u00e1n. B\u1eb1ng ch\u1ee9ng n\u00e0y thu th\u1eadp th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m tra, quan s\u00e1t, th\u1ea9m v\u1ea5n, x\u00e1c nh\u1eadn, t\u00ednh to\u00e1n, ph\u00e2n t\u00edch, ki\u1ec3m k\u00ea v\u00e0 ch\u1ecdn m\u1eabu.<\/p>\n\n\n\n<p>C\u00f3 nhi\u1ec1u c\u00e1ch ph\u00e2n lo\u1ea1i b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n, bao g\u1ed3m:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Theo ngu\u1ed3n g\u1ed1c: <\/strong>N\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb, l\u01b0u tr\u1eef b\u00ean ngo\u00e0i, cung c\u1ea5p b\u1edfi b\u00ean ngo\u00e0i nh\u01b0 kh\u00e1ch h\u00e0ng.&nbsp;<\/li>\n\n\n\n<li><strong>Theo th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n:<\/strong> Ph\u1ecfng v\u1ea5n, t\u00ednh to\u00e1n, ki\u1ec3m tra, quan s\u00e1t, ph\u00e2n t\u00edch.&nbsp;<\/li>\n\n\n\n<li><strong>Theo t\u00ednh thuy\u1ebft ph\u1ee5c c\u1ee7a b\u1eb1ng ch\u1ee9ng: <\/strong>Thuy\u1ebft ph\u1ee5c ho\u00e0n to\u00e0n, thuy\u1ebft ph\u1ee5c kh\u00f4ng ho\u00e0n to\u00e0n, kh\u00f4ng thuy\u1ebft ph\u1ee5c.<\/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\/06\/bang-chung-kiem-toan-la-gi-topcv-1.jpg\" alt=\"C\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 ph\u00e2n lo\u1ea1i b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n\" class=\"wp-image-4834\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00f3 nhi\u1ec1u c\u00e1ch \u0111\u1ec3 ph\u00e2n lo\u1ea1i b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vai_tro_bang_chung_kiem_toan_la_gi\"><\/span><strong>Vai tr\u00f2 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 nhi\u1ec1u vai tr\u00f2 kh\u00e1c nhau trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n. C\u1ee5 th\u1ec3, vai tr\u00f2 c\u1ee7a b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n bao g\u1ed3m nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cung c\u1ea5p c\u00e1c b\u1eb1ng ch\u1ee9ng v\u00e0 th\u00f4ng tin h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c minh t\u00ednh ch\u00ednh x\u00e1c, \u0111\u00e1ng tin c\u1eady, trung th\u1ef1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kh\u00eda c\u1ea1nh kh\u00e1c c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c.<\/li>\n\n\n\n<li>\u0110\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ch\u1ee9ng minh r\u1eb1ng th\u00f4ng tin \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 quy t\u1eafc, ch\u00ednh s\u00e1ch c\u1ee7a t\u1ed5 ch\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\/06\/bang-chung-kiem-toan-la-gi-topcv-2.jpg\" alt=\"B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 vai tr\u00f2 cung c\u1ea5p th\u00f4ng tin h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n\" class=\"wp-image-4833\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 vai tr\u00f2 cung c\u1ea5p th\u00f4ng tin h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_nhat_ve_bang_chung_kiem_toan_la_gi\"><\/span><strong>Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u1eady, nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? M\u1edbi \u0111\u00e2y, Quy\u1ebft \u0111\u1ecbnh 08\/2023\/Q\u0110-KTNN \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh. Trong quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 nh\u1eefng ph\u1ea7n n\u1ed9i dung m\u1edbi v\u1ec1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thu_thap_danh_gia_bang_chung_kiem_toan\"><\/span><strong>Quy tr\u00ecnh thu th\u1eadp, \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n theo Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc. C\u0103n c\u1ee9 theo kho\u1ea3n 2 \u0111i\u1ec1u 15 Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-08-2023-QD-KTNN-Quy-trinh-kiem-toan-cua-Kiem-toan-nha-nuoc-567835.aspx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Quy\u1ebft \u0111\u1ecbnh 08\/2023\/Q\u0110-KTNN<\/strong><\/a> c\u00f3 nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc (KTVNN) s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n v\u00e0 th\u1ee7 t\u1ee5c thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n nh\u01b0 quan s\u00e1t, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh, t\u00ednh to\u00e1n l\u1ea1i, \u0111i\u1ec1u tra, ph\u1ecfng v\u1ea5n, ph\u00e2n t\u00edch, v\u00e0 th\u1ef1c hi\u1ec7n l\u1ea1i.<\/li>\n\n\n\n<li>KTVNN ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c v\u00e0 x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/li>\n\n\n\n<li>KTVNN ph\u1ea3i c\u00f3 h\u00e0nh vi \u1ee9ng x\u1eed chuy\u00ean nghi\u1ec7p v\u00e0 th\u1eadn tr\u1ecdng trong cu\u1ed9c ki\u1ec3m to\u00e1n. Vi\u1ec7c thu th\u1eadp v\u00e0 \u0111\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>N\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u v\u1ec1 t\u00e0i li\u1ec7u kh\u00f4ng x\u00e1c th\u1ef1c, b\u1ecb s\u1eeda \u0111\u1ed5i ho\u1eb7c gian l\u1eadn, KTVNN ph\u1ea3i b\u00e1o c\u00e1o cho c\u1ea5p tr\u00ean \u0111\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u00eam b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nh\u01b0 x\u00e1c nh\u1eadn tr\u1ef1c ti\u1ebfp, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, s\u1eed d\u1ee5ng chuy\u00ean gia v\u00e0 ngu\u1ed3n th\u00f4ng tin kh\u00e1c.<\/li>\n\n\n\n<li>KTVNN c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0 khai th\u00e1c d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n, KTVNN c\u00f3 th\u1ec3 thu\u00ea chuy\u00ean gia, t\u01b0 v\u1ea5n, gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n\n\n\n<p>Xem th\u00eam: <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/tro-ly-kiem-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">Tr\u1ee3 L\u00fd Ki\u1ec3m To\u00e1n L\u00e0 G\u00ec? M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c V\u00e0 C\u00e1c K\u1ef9 N\u0103ng C\u1ea7n C\u00f3<\/a><\/strong><\/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\/06\/bang-chung-kiem-toan-la-gi-topcv-3.jpg\" alt=\"Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u1ea7n thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n\" class=\"wp-image-4832\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u1ea7n thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_nhung_nguoi_tien_hanh_kiem_tra_bang_chung_kiem_toan\"><\/span><strong>Quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng ng\u01b0\u1eddi ti\u1ebfn h\u00e0nh ki\u1ec3m tra b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 15 Quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh k\u00e8m theo <strong>Quy\u1ebft \u0111\u1ecbnh 08\/2023\/Q\u0110-KTNN<\/strong> quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng ng\u01b0\u1eddi ti\u1ebfn h\u00e0nh ki\u1ec3m tra qu\u00e1 tr\u00ecnh v\u00e0 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1edfng \u0111o\u00e0n ti\u1ebfn h\u00e0nh ki\u1ec3m tra, r\u00e0 so\u00e1t h\u00e0ng ng\u00e0y tr\u00ean c\u01a1 s\u1edf nh\u1eadt k\u00fd ki\u1ec3m to\u00e1n ho\u1eb7c trao \u0111\u1ed5i, b\u00e1o c\u00e1o nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u00f2n v\u01b0\u1edbng m\u1eafc, ch\u01b0a r\u00f5 r\u00e0ng, c\u00f3 kh\u1ea3 n\u0103ng gian l\u1eadn m\u00e0 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ph\u00e1t hi\u1ec7n.<\/li>\n\n\n\n<li>T\u1ed5 tr\u01b0\u1edfng \u0111\u00e1nh gi\u00e1 c\u00e1c c\u00f4ng vi\u1ec7c m\u00e0 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ho\u00e0n th\u00e0nh, bao g\u1ed3m vi\u1ec7c xem x\u00e9t c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c, k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n v\u00e0 \u00fd ki\u1ebfn \u200b\u200bc\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Tr\u01b0\u1edfng \u0111o\u00e0n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u b\u1ed5 sung c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, b\u1ed5 sung n\u1ed9i dung, thu th\u1eadp th\u00eam b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n n\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft.<\/li>\n\n\n\n<li>N\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 gian l\u1eadn, Tr\u01b0\u1edfng \u0111o\u00e0n ph\u1ea3i ch\u1ec9 \u0111\u1ea1o l\u00e0m r\u00f5 gian l\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n theo \u00fd ki\u1ebfn \u200b\u200bch\u1ec9 \u0111\u1ea1o c\u1ee7a T\u1ed5 tr\u01b0\u1edfng. Tuy nhi\u00ean, n\u1ebfu c\u00f2n c\u00f3 \u00fd ki\u1ebfn \u200b\u200bkh\u00e1c nhau, Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u00f3 quy\u1ec1n b\u1ea3o l\u01b0u \u00fd ki\u1ebfn \u200b\u200bc\u1ee7a m\u00ecnh theo quy ch\u1ebf T\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.<\/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\/06\/bang-chung-kiem-toan-la-gi-topcv-4.jpg\" alt=\"Trong qu\u00e1 tr\u00ecnh thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u cung c\u1ea5p th\u00eam n\u1ebfu c\u1ea7n\" class=\"wp-image-4831\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-4.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-4-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/06\/bang-chung-kiem-toan-la-gi-topcv-4-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>Trong qu\u00e1 tr\u00ecnh thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 y\u00eau c\u1ea7u cung c\u1ea5p th\u00eam n\u1ebfu c\u1ea7n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng b\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m <strong>b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec<\/strong>, c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea1n c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV.vn<\/strong><\/a> \u0111\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c tin t\u1ee9c kh\u00e1c li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n. \u0110\u1eb7c bi\u1ec7t, b\u1ea1n c\u00f3 th\u1ec3 nhanh ch\u00f3ng ti\u1ebfp c\u1eadn ngay v\u1edbi nh\u1eefng c\u01a1 h\u1ed9i <a href=\"https:\/\/www.topcv.vn\/viec-lam\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>vi\u1ec7c l\u00e0m<\/strong><\/a> h\u1ea5p d\u1eabn v\u1edbi m\u1ee9c thu nh\u1eadp \u201ckh\u1ee7ng\u201d \u0111\u1ec3 kh\u00f4ng b\u1ecf qua b\u1ea5t k\u1ef3 c\u01a1 h\u1ed9i th\u0103ng ti\u1ebfn, ph\u00e1t tri\u1ec3n trong s\u1ef1 nghi\u1ec7p k\u1ebf-ki\u1ec3m c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam:<\/strong> <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/soa-la-gi-trong-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">SOA l\u00e0 g\u00ec trong k\u1ebf to\u00e1n? Vai tr\u00f2 v\u00e0 nh\u1eefng \u1ee9ng d\u1ee5ng c\u1ee7a SOA<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c. V\u1eady, b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? C\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? H\u00e3y c\u00f9ng Vieclamketoan.vn gi\u1ea3i \u0111\u00e1p [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4835,"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],"tags":[],"class_list":["post-4830","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? 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