{"id":4693,"date":"2024-03-26T16:46:53","date_gmt":"2024-03-26T09:46:53","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=an-pham&#038;p=4693"},"modified":"2026-04-02T01:09:54","modified_gmt":"2026-04-01T18:09:54","slug":"faqs-on-independent-audit","status":"publish","type":"insight","link":"https:\/\/brochure.crowevietnam.vn\/en\/insights\/faqs-on-independent-audit\/","title":{"rendered":"FAQs on Independent Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4693\" class=\"elementor elementor-4693\" data-elementor-post-type=\"insight\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5102209 e-flex e-con-boxed e-con e-parent\" data-id=\"5102209\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a9cb94 e-con-full e-flex e-con e-child\" data-id=\"3a9cb94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8a0152 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"f8a0152\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">FAQs on Independent Audit<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b609c8 elementor-widget elementor-widget-text-editor\" data-id=\"5b609c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Crowe Vietnam has compiled a set of frequently asked questions on independent audit, along with expert answers from our experienced team. This resource helps you access useful information while ensuring strict compliance with both Vietnamese and International Auditing Standards.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eeb0715 e-flex e-con-boxed e-con e-parent\" data-id=\"eeb0715\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ba2dc44 e-con-full e-flex e-con e-child\" data-id=\"ba2dc44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba07c6a elementor-widget elementor-widget-text-editor\" data-id=\"ba07c6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>***Please click on each question below to see detailed content.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e409da elementor-widget elementor-widget-n-accordion\" data-id=\"1e409da\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;default_state&quot;:&quot;expanded&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3170\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3170\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h2 class=\"e-n-accordion-item-title-text\"> A. Overview of Independent Audit <\/h2><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3170\" class=\"elementor-element elementor-element-b7c7773 e-con-full e-flex e-con e-child\" data-id=\"b7c7773\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c883f0 elementor-widget elementor-widget-n-accordion\" data-id=\"5c883f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9700\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9700\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 1. What is independent audit? Who is subject to mandatory independent audit? Are consolidated and aggregated reports required to be audited? What benefits can independent audit bring? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9700\" class=\"elementor-element elementor-element-c832db6 e-con-full e-flex e-con e-child\" data-id=\"c832db6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8767282 elementor-widget elementor-widget-text-editor\" data-id=\"8767282\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"font-size: 17px;\"><strong>1. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 g\u00ec?<\/strong><\/span><\/h4><p>\u0110i\u1ec1u 5, Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12 tr\u00ecnh b\u00e0y v\u1ec1 c\u00e1c kh\u00e1i ni\u1ec7m li\u00ean quan nh\u01b0 sau:<\/p><p>\u201c1.<strong>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong>\u00a0l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra,\u00a0<strong>\u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp<\/strong>\u00a0c\u1ee7a m\u00ecnh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n.<\/p><p><em>C\u1ee5 th\u1ec3 c\u00e1c lo\u1ea1i ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 sau:<\/em><\/p><p>9.\u00a0Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/p><p>10.\u00a0Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7\u00a0l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, quy ch\u1ebf, quy \u0111\u1ecbnh m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/p><p>11.\u00a0Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng\u00a0l\u00e0 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1, doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m tra, \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 t\u00ednh kinh t\u1ebf, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t b\u1ed9 ph\u1eadn ho\u1eb7c to\u00e0n b\u1ed9 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.\u201d<\/p><h4><span style=\"font-size: 18px;\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp? B\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t v\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n?<\/strong><\/span><\/h4><p>\u0110i\u1ec1u 15, Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP quy \u0111\u1ecbnh:<\/p><p>1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/p><p style=\"padding-left: 40px;\">a) Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/p><p style=\"padding-left: 40px;\">b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/p><p style=\"padding-left: 40px;\">c) T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/p><p style=\"padding-left: 40px;\">d) C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/p><p>2. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p><p>3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/p><p style=\"padding-left: 40px;\">a) Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/p><p style=\"padding-left: 40px;\">b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, tr\u1eeb c\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh;<\/p><p style=\"padding-left: 40px;\">c) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/p><p style=\"padding-left: 40px;\">d) Doanh nghi\u1ec7p m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/p><p style=\"padding-left: 40px;\">\u0111) Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/p><p>4. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y n\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p th\u00ec\u00a0<strong>ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p<\/strong>.<\/p><p>5. Vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a v\u00e0 b Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y kh\u00f4ng thay th\u1ebf cho vi\u1ec7c ki\u1ec3m to\u00e1n c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/p><p>6. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p><h4><span style=\"font-size: 18px;\"><strong>3. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 \u0111em l\u1ea1i nh\u1eefng l\u1ee3i \u00edch g\u00ec?<\/strong><\/span><\/h4><p><strong><em>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/em><\/strong><\/p><p>B\u00ean c\u1ea1nh b\u1ea3o \u0111\u1ea3m t\u00ednh tu\u00e2n th\u1ee7 (\u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp nh\u01b0 tr\u00ecnh b\u00e0y \u1edf tr\u00ean), vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f2n \u0111em l\u1ea1i c\u00e1c l\u1ee3i \u00edch quan tr\u1ecdng kh\u00e1c cho doanh nghi\u1ec7p nh\u01b0 sau:<\/p><ul><li>C\u00e1c b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c g\u1eedi \u0111i, n\u1ebfu \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, s\u1ebd l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c t\u1ea1o \u0111\u01b0\u1ee3c s\u1ef1 tin c\u1eady cao t\u1eeb c\u00e1c ng\u00e2n h\u00e0ng, c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0, nh\u00e0 \u0111\u1ea7u t\u01b0, v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh v\u1ec1 t\u00ednh minh b\u1ea1ch c\u1ee7a s\u1ed1 li\u1ec7u v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng tr\u1ecb doanh nghi\u1ec7p, do \u0111\u00f3 doanh nghi\u1ec7p s\u1ebd g\u1eb7p nhi\u1ec1u thu\u1eadn l\u1ee3i h\u01a1n trong c\u00e1c giao d\u1ecbch kinh t\u1ebf v\u00e0 \u0111\u00e0m ph\u00e1n kinh doanh. Nh\u1eefng doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u00e0ng n\u0103m trong nhi\u1ec1u n\u0103m th\u01b0\u1eddng s\u1ebd c\u00f3 \u0111\u1ed9 tin c\u1eady cao h\u01a1n c\u00e1c doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi \u0111\u01b0\u1ee3c b\u00ean n\u00e0o \u0111\u00f3 y\u00eau c\u1ea7u.<\/li><li>D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb r\u1ee7i ro, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 l\u00e0 m\u1ed9t h\u00e0ng r\u00e0o b\u1ea3o v\u1ec7 c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p, gi\u00fap g\u00f3p ph\u1ea7n gi\u1ea3m thi\u1ec3u c\u00e1c r\u1ee7i ro tr\u1ecdng y\u1ebfu cho doanh nghi\u1ec7p xu\u1ed1ng m\u1ee9c ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c.<\/li><li>D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p, vi\u1ec7c h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m b\u1edfi m\u1ed9t b\u00ean \u0111\u1ed9c l\u1eadp s\u1ebd gi\u00fap c\u1ee7ng c\u1ed1 v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Kinh nghi\u1ec7m l\u00e0m vi\u1ec7c nhi\u1ec1u doanh nghi\u1ec7p kh\u00e1c nhau v\u00e0 ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n nh\u1eefng thi\u1ebfu s\u00f3t c\u1ee7a m\u00ecnh, c\u0169ng nh\u01b0 c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng g\u00f3c nh\u00ecn v\u00e0 quan \u0111i\u1ec3m m\u1edbi li\u00ean quan.<\/li><\/ul><p><strong><em>\u0110\u1ed1i v\u1edbi nh\u1eefng b\u00ean s\u1eed d\u1ee5ng b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n:<\/em><\/strong><\/p><ul><li>B\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ebd gi\u00fap nh\u1eefng b\u00ean li\u00ean quan c\u00f3 \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 tin c\u1eady cao h\u01a1n v\u1ec1 c\u00e1c d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin li\u00ean quan, do \u0111\u00f3 c\u1ea3m th\u1ea5y d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh.<\/li><\/ul><p><strong><em>\u0110\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf n\u00f3i chung:<\/em><\/strong><\/p><ul><li>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap n\u00e2ng cao m\u1ee9c \u0111\u1ed9 tin c\u1eady v\u00e0 minh b\u1ea1ch c\u1ee7a th\u00f4ng tin v\u00e0 d\u1eef li\u1ec7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i th\u00fac \u0111\u1ea9y t\u1ed1c \u0111\u1ed9 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u1ec1n kinh t\u1ebf. N\u1ebfu kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o th\u00ec r\u1ee7i ro x\u1ea9y c\u00e1c sai s\u00f3t v\u00e0 gian l\u1eadn tr\u1ecdng y\u1ebfu trong c\u00e1c giao d\u1ecbch kinh t\u1ebf s\u1ebd \u1edf m\u1ee9c r\u1ea5t cao v\u00e0 ni\u1ec1m tin c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ecb tr\u01b0\u1eddng s\u1ebd \u1edf m\u1ee9c r\u1ea5t th\u1ea5p, do \u0111\u00f3 s\u1ebd g\u00e2y ra nhi\u1ec1u t\u1ed5n th\u1ea5t cho c\u00e1c doanh nghi\u1ec7p v\u00e0 n\u1ec1n kinh t\u1ebf n\u00f3i chung.<\/li><li>D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 v\u0129 m\u00f4, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, v\u1edbi vai tr\u00f2 \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed9c l\u1eadp v\u00e0 c\u00e1c khuy\u1ebfn ngh\u1ecb li\u00ean quan, c\u0169ng g\u00f3p ph\u1ea7n t\u1ea1o th\u00eam s\u1ee9c \u00e9p cho c\u00e1c doanh nghi\u1ec7p trong n\u1ec1n kinh t\u1ebf ng\u00e0y c\u00e0ng ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ed5ng th\u1ec3 v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro n\u00f3i ri\u00eang, theo \u0111\u00f3 \u0111em l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch h\u01a1n cho c\u00e1c b\u00ean li\u00ean quan v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n chung c\u1ee7a n\u1ec1n kinh t\u1ebf.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f656dc elementor-align-center elementor-widget elementor-widget-button\" data-id=\"2f656dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/audit-and-assurance\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9701\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9701\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 2. What regulations and standards must independent audits in Vietnam comply with, and who issues them? What are the key components? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9701\" class=\"elementor-element elementor-element-1e3e54a e-con-full e-flex e-con e-child\" data-id=\"1e3e54a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca3776 elementor-widget elementor-widget-text-editor\" data-id=\"2ca3776\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ph\u1ea7n tr\u1ea3 l\u1eddi c\u1ee7a c\u00e2u h\u1ecfi n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf trang \u201cNh\u1eefng quy \u0111\u1ecbnh li\u00ean quan ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\u201d. Chi ti\u1ebft vui l\u00f2ng xem <strong><a href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/related-regulations-on-independent-audit\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9702\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9702\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 3. How is an audit report prepared? Does an unqualified opinion mean the financial statements are guaranteed to have no material misstatements? How are material misstatements understood? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9702\" class=\"elementor-element elementor-element-05e4306 e-con-full e-flex e-con e-child\" data-id=\"05e4306\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d57e71f elementor-widget elementor-widget-text-editor\" data-id=\"d57e71f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"font-size: 18px;\"><strong>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/span><\/h4><p>Sau khi th\u1ef1c hi\u1ec7n xong c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo \u0111\u00fang c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 m\u1eabu b\u00e1o c\u00e1o c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n, thay v\u00ec theo ki\u1ec3u t\u1ef1 do. C\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n li\u00ean quan g\u1ed3m chu\u1ea9n m\u1ef1c s\u1ed1 700, 705, 706, 710, 720, 800, 805, 810, 1000, 930, 920.<\/p><p>T\u00f9y thu\u1ed9c ph\u1ea1m vi v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i ki\u1ec3m to\u00e1n m\u00e0 m\u1eabu \u00fd ki\u1ebfn to\u00e1n s\u1ebd c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang kh\u00e1c nhau (xem chi ti\u1ebft trong c\u00e1c chu\u1ea9n m\u1ef1c tr\u00ean)<\/p><p>\u0110\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (lo\u1ea1i ki\u1ec3m to\u00e1n ph\u1ed5 bi\u1ebfn), th\u00ec b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd c\u00f3 4 lo\u1ea1i nh\u01b0 sau:<\/p><p><strong><em>1.\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n<\/em><\/strong>: L\u00e0 \u00fd ki\u1ebfn \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp, tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu, ph\u00f9 h\u1ee3p v\u1edbi khu\u00f4n kh\u1ed5 v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p><p><strong>2.\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn t\u1eebng ph\u1ea7n:<\/strong>\u00a0L\u00e0 \u00fd ki\u1ebfn n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong tr\u01b0\u1eddng h\u1ee3p d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c, ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn l\u00e0 c\u00e1c sai s\u00f3t, x\u00e9t ri\u00eang l\u1ebb hay t\u1ed5ng h\u1ee3p l\u1ea1i, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu nh\u01b0ng kh\u00f4ng lan t\u1ecfa \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean b\u1ecb gi\u1edbi h\u1ea1n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n, kh\u00f4ng th\u1ec3 thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, nh\u01b0ng ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1eb1ng nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u00f3 th\u1ec3 c\u00f3 c\u1ee7a c\u00e1c sai s\u00f3t ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n (n\u1ebfu c\u00f3) c\u00f3 th\u1ec3 l\u00e0 tr\u1ecdng y\u1ebfu nh\u01b0ng kh\u00f4ng lan t\u1ecfa \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p><p><strong>3. \u00dd ki\u1ebfn kh\u00f4ng ch\u1ea5p nh\u1eadn (ho\u1eb7c \u00fd ki\u1ebfn tr\u00e1i ng\u01b0\u1ee3c):<\/strong>\u00a0\u00dd ki\u1ebfn tr\u00e1i ng\u01b0\u1ee3c \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong tr\u01b0\u1eddng h\u1ee3p khi d\u1ef1a tr\u00ean c\u00e1c b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c, ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn l\u00e0 c\u00e1c sai s\u00f3t, x\u00e9t ri\u00eang l\u1ebb hay t\u1ed5ng h\u1ee3p l\u1ea1i, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu v\u00e0 lan t\u1ecfa \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh khi ph\u1ea1m vi ki\u1ec3m to\u00e1n b\u1ecb gi\u1edbi h\u1ea1n nghi\u00eam tr\u1ecdng ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u qu\u00e1 m\u1eadp m\u1edd, kh\u00f4ng r\u00f5 r\u00e0ng khi\u1ebfn KTV kh\u00f4ng th\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n theo ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u1ecbnh.<\/p><p><strong>4. \u00dd ki\u1ebfn t\u1eeb ch\u1ed1i (ho\u1eb7c kh\u00f4ng th\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn):<\/strong>\u00a0\u00dd ki\u1ebfn t\u1eeb ch\u1ed1i \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong tr\u01b0\u1eddng h\u1ee3p khi ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebft lu\u1eadn r\u1eb1ng nh\u1eefng \u1ea3nh h\u01b0\u1edfng c\u00f3 th\u1ec3 c\u00f3 c\u1ee7a c\u00e1c sai s\u00f3t ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n (n\u1ebfu c\u00f3) c\u00f3 th\u1ec3 l\u00e0 tr\u1ecdng y\u1ebfu v\u00e0 lan t\u1ecfa \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p><p>\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n v\u1ec1 m\u1eabu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a 4 lo\u1ea1i tr\u00ean, h\u00e3y xem chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n s\u1ed1 700\u00a0<strong><em>t\u1ea1i \u0111\u00e2y<\/em><\/strong><\/p><p>\u0110\u1ec3 \u0111\u00e1nh gi\u00e1 xem li\u1ec7u ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 \u0111ang tr\u00ecnh b\u00e0y \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a m\u00ecnh hay kh\u00f4ng, h\u00e3y tham kh\u1ea3o nh\u1eefng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft trong c\u00e1c chu\u1ea9n m\u1ef1c li\u00ean quan nh\u01b0 tr\u00ecnh b\u00e0y \u1edf tr\u00ean.<\/p><h4><span style=\"font-size: 18px;\"><strong>\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n (unqualified opinion) th\u00ec c\u00f3 ngh\u0129a l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eafn ch\u1eafn s\u1ebd kh\u00f4ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu?<\/strong><\/span><\/h4><p><em>(M\u1ee5c 05 c\u1ee7a Chu\u1ea9n m\u1ef1c VSA 200)<\/em><\/p><p>\u201c\u0110\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1\u00a0<strong><em>\u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd<\/em><\/strong>\u00a0v\u1ec1 vi\u1ec7c li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e9t tr\u00ean ph\u01b0\u01a1ng di\u1ec7n t\u1ed5ng th\u1ec3, c\u00f3 c\u00f2n sai s\u00f3t tr\u1ecdng y\u1ebfu\u00a0do gian l\u1eadn ho\u1eb7c do nh\u1ea7m l\u1eabn hay kh\u00f4ng.\u00a0<strong><em>S\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd<\/em><\/strong>\u00a0l\u00e0 s\u1ef1 \u0111\u1ea3m b\u1ea3o \u1edf m\u1ee9c \u0111\u1ed9 cao v\u00e0 ch\u1ec9 \u0111\u1ea1t \u0111\u01b0\u1ee3c khi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p nh\u1eb1m l\u00e0m gi\u1ea3m r\u1ee7i ro ki\u1ec3m to\u00e1n (l\u00e0 r\u1ee7i ro do ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn kh\u00f4ng ph\u00f9 h\u1ee3p khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f2n c\u00f3 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu) t\u1edbi m\u1ed9t m\u1ee9c \u0111\u1ed9 th\u1ea5p c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c.\u00a0<strong><em>Tuy nhi\u00ean, s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea3m b\u1ea3o tuy\u1ec7t \u0111\u1ed1i<\/em><\/strong>, do lu\u00f4n t\u1ed3n t\u1ea1i nh\u1eefng h\u1ea1n ch\u1ebf v\u1ed1n c\u00f3 c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n l\u00e0m cho h\u1ea7u h\u1ebft b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean d\u1ef1a v\u00e0o \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u00e0 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u1ec1u mang t\u00ednh thuy\u1ebft ph\u1ee5c h\u01a1n l\u00e0 kh\u1eb3ng \u0111\u1ecbnh (xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111o\u1ea1n\u00a0\u00a0A28 &#8211; A52 Chu\u1ea9n m\u1ef1c n\u00e0y)\u201d<\/p><p>C\u0103n c\u1ee9 v\u00e0o gi\u1ea3i tr\u00ecnh nh\u01b0 tr\u00ean c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eafc ch\u1eafn s\u1ebd kh\u00f4ng th\u1ec3 c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c, tuy nhi\u00ean, n\u1ebfu c\u00f3 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n th\u00ec kh\u1ea3 n\u0103ng c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu s\u1ebd \u1edf m\u1ee9c r\u1ea5t th\u1ea5p.<\/p><h4><span style=\"font-size: 18px;\"><strong>Sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/span><\/h4><p><em>(M\u1ee5c 06 c\u1ee7a Chu\u1ea9n m\u1ef1c VSA 200)<\/em><\/p><p>\u201cKh\u00e1i ni\u1ec7m v\u1ec1 t\u00ednh tr\u1ecdng y\u1ebfu \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n vi\u00ean s\u1eed d\u1ee5ng trong c\u1ea3 giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0 trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng sai s\u00f3t \u0111\u00e3 ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, k\u1ec3 c\u1ea3 nh\u1eefng sai s\u00f3t ch\u01b0a \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3) trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (xem c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 320 v\u00e0 s\u1ed1 450). Nh\u00ecn chung, c\u00e1c sai s\u00f3t, bao g\u1ed3m c\u1ea3 vi\u1ec7c b\u1ecf s\u00f3t,\u00a0<strong><em>\u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu<\/em><\/strong>\u00a0khi x\u00e9t ri\u00eang l\u1ebb hay t\u1ed5ng h\u1ee3p l\u1ea1i,\u00a0<strong><em>sai s\u00f3t \u0111\u00f3 c\u00f3 th\u1ec3 g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/strong>.<\/p><p>S\u1ef1 x\u00e9t \u0111o\u00e1n v\u1ec1 m\u1ee9c tr\u1ecdng y\u1ebfu c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3, tr\u00ean c\u01a1 s\u1edf ki\u1ec3m to\u00e1n vi\u00ean hi\u1ec3u r\u00f5 v\u1ec1 nh\u1eefng th\u00f4ng tin t\u00e0i ch\u00ednh m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quan t\u00e2m, quy m\u00f4 ho\u1eb7c b\u1ea3n ch\u1ea5t c\u1ee7a sai s\u00f3t, ho\u1eb7c k\u1ebft h\u1ee3p c\u1ea3 hai y\u1ebfu t\u1ed1 \u0111\u00f3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn \u0111\u1ed1i v\u1edbi t\u1ed5ng th\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, do \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t kh\u00f4ng mang t\u00ednh tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi t\u1ed5ng th\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u201d<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9703\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9703\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 4. If audited financial statements contain material misstatements due to fraud, who bears responsibility and how? Why might independent audits fail to detect fraud? What requirements and guidance do independent auditing standards provide regarding fraud risk? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9703\" class=\"elementor-element elementor-element-6d18747 e-con-full e-flex e-con e-child\" data-id=\"6d18747\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb3876c elementor-widget elementor-widget-text-editor\" data-id=\"fb3876c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"font-size: 18px;\"><strong>N\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n l\u00e0 c\u00f3 nh\u1eefng sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn th\u00ec nh\u1eefng ai s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/span><\/h4><p>Khi nh\u1eefng gian l\u1eadn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n th\u00ec nh\u1eefng b\u00ean sau \u0111\u00e2y s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u00e1c b\u00ean li\u00ean quan tr\u1ef1c ti\u1ebfp nh\u01b0 sau:<\/p><ul><li><strong><em>Ban qu\u1ea3n tr\u1ecb v\u00e0 Ban gi\u00e1m \u0111\u1ed1c c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u00e1c c\u1ed5 \u0111\u00f4ng\/ nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00ec \u0111\u00e3 \u0111\u1ec3 x\u1ea9y ra c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn.<\/em><\/strong>\u00a0Vi\u1ec7c ng\u0103n ng\u1eeba v\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn tr\u01b0\u1edbc h\u1ebft thu\u1ed9c v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a Ban qu\u1ea3n tr\u1ecb v\u00e0 Ban Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n (\u0111i\u1ec1u n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p). \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 Ban Gi\u00e1m \u0111\u1ed1c, v\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a Ban qu\u1ea3n tr\u1ecb, ph\u1ea3i \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c ng\u0103n ng\u1eeba gian l\u1eadn nh\u1eb1m l\u00e0m gi\u1ea3m b\u1edbt c\u00e1c c\u01a1 h\u1ed9i th\u1ef1c hi\u1ec7n h\u00e0nh vi gian l\u1eadn v\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn qua \u0111\u00f3 thuy\u1ebft ph\u1ee5c c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng th\u1ef1c hi\u1ec7n h\u00e0nh vi gian l\u1eadn v\u00ec kh\u1ea3 n\u0103ng b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed ph\u1ea1t. Tr\u00e1ch nhi\u1ec7m n\u00e0y bao g\u1ed3m vi\u1ec7c cam k\u1ebft t\u1ea1o ra v\u0103n h\u00f3a trung th\u1ef1c v\u00e0 h\u00e0nh vi c\u00f3 \u0111\u1ea1o \u0111\u1ee9c m\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng b\u1eb1ng ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t t\u00edch c\u1ef1c c\u1ee7a Ban qu\u1ea3n tr\u1ecb. Trong khi th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t c\u1ee7a m\u00ecnh, Ban qu\u1ea3n tr\u1ecb ph\u1ea3i xem x\u00e9t kh\u1ea3 n\u0103ng x\u1ea3y ra h\u00e0nh vi kh\u1ed1ng ch\u1ebf ki\u1ec3m so\u00e1t ho\u1eb7c h\u00e0nh \u0111\u1ed9ng g\u00e2y \u1ea3nh h\u01b0\u1edfng kh\u00f4ng th\u00edch h\u1ee3p \u0111\u1ebfn quy tr\u00ecnh l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, v\u00ed d\u1ee5 vi\u1ec7c Ban Gi\u00e1m \u0111\u1ed1c c\u1ed1 g\u1eafng \u0111i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ec3 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch hi\u1ec3u kh\u00f4ng \u0111\u00fang v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li><li><strong><em>C\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p (c\u00f3 ch\u1ee9c n\u0103ng li\u00ean quan \u0111\u1ebfn qu\u1ea3n tr\u1ecb r\u1ee7i ro) c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng tr\u01b0\u1edbc Ban qu\u1ea3n tr\u1ecb v\u00e0 Ban gi\u00e1m \u0111\u1ed1c n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p c\u00e1c ch\u1ee9c n\u0103ng c\u00f4ng vi\u1ec7c li\u00ean quan.<\/em><\/strong>\u00a0C\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan c\u00f3 th\u1ec3 bao g\u1ed3m: \u1ee7y ban qu\u1ea3n tr\u1ecb r\u1ee7i ro, gi\u00e1m \u0111\u1ed1c c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u01b0\u1edfng, nh\u00e2n vi\u00ean ph\u1ee5 tr\u00e1ch th\u1ef1c hi\u1ec7n c\u00e1c ki\u1ec3m so\u00e1t<\/li><li><strong><em>C\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n li\u00ean quan \u0111\u1ebfn r\u1ee7i ro do gian l\u1eadn<\/em><\/strong>\u00a0(Chu\u1ea9n m\u1ef1c 240 \u2013 Tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean li\u00ean quan \u0111\u1ebfn gian l\u1eadn).<\/li><\/ul><p>Theo \u0111\u00f3, ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 ki\u1ec7n c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch ra t\u00f2a \u0111\u1ec3 \u0111\u00f2i b\u1ed3i th\u01b0\u1eddng c\u00e1c thi\u1ec7t h\u1ea1i c\u1ee7a m\u00ecnh n\u1ebfu cho r\u1eb1ng c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch \u0111\u00e3 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh, ho\u1eb7c c\u00f3 h\u00e0nh vi vi ph\u1ea1m \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. N\u1ebfu vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n cho th\u1ea5y b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c n\u00e0y th\u00ec c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i ch\u1ecbu b\u1ed3i th\u01b0\u1eddng v\u00e0 ch\u1ebf t\u00e0i ph\u1ea1t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n.<\/p><h4><span style=\"font-size: 18px;\"><strong>T\u1ea1i sao ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 th\u1ec3 kh\u00f4ng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c gian l\u1eadn?<\/strong><\/span><\/h4><ul><li>Khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ea3m b\u1ea3o h\u1ee3p l\u00fd r\u1eb1ng li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, x\u00e9t tr\u00ean ph\u01b0\u01a1ng di\u1ec7n t\u1ed5ng th\u1ec3, c\u00f3 c\u00f2n sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn ho\u1eb7c nh\u1ea7m l\u1eabn hay kh\u00f4ng. Do nh\u1eefng h\u1ea1n ch\u1ebf v\u1ed1n c\u00f3 c\u1ee7a ki\u1ec3m to\u00e1n, n\u00ean c\u00f3 r\u1ee7i ro kh\u00f4ng th\u1ec3 tr\u00e1nh kh\u1ecfi l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ec3 c\u1ea3 khi cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n theo c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam (xem \u0111o\u1ea1n A51 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 200).<\/li><li>Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp t\u1ea1i \u0111o\u1ea1n A51 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t\u00a0Nam\u00a0s\u1ed1 200, \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c h\u1ea1n ch\u1ebf v\u1ed1n c\u00f3 l\u00e0 \u0111\u1eb7c bi\u1ec7t nghi\u00eam tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c sai s\u00f3t do gian l\u1eadn. R\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn cao h\u01a1n r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do nh\u1ea7m l\u1eabn. \u0110\u00f3 l\u00e0 do gian l\u1eadn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c m\u00e1nh kh\u00f3e tinh vi v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ch\u1eb7t ch\u1ebd nh\u1eb1m che gi\u1ea5u h\u00e0nh vi gian l\u1eadn, nh\u01b0 gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1, c\u1ed1 \u00fd kh\u00f4ng ghi ch\u00e9p c\u00e1c giao d\u1ecbch, ho\u1eb7c c\u1ed1 \u00fd cung c\u1ea5p c\u00e1c gi\u1ea3i tr\u00ecnh sai cho ki\u1ec3m to\u00e1n vi\u00ean. H\u00e0nh \u0111\u1ed9ng che gi\u1ea5u c\u00f2n c\u00f3 th\u1ec3 kh\u00f3 ph\u00e1t hi\u1ec7n h\u01a1n khi c\u00f3 s\u1ef1 th\u00f4ng \u0111\u1ed3ng th\u1ef1c hi\u1ec7n h\u00e0nh vi gian l\u1eadn. S\u1ef1 th\u00f4ng \u0111\u1ed3ng c\u00f3 th\u1ec3 l\u00e0m cho ki\u1ec3m to\u00e1n vi\u00ean tin r\u1eb1ng b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 thuy\u1ebft ph\u1ee5c trong khi th\u1ef1c t\u1ebf \u0111\u00f3 l\u00e0 nh\u1eefng b\u1eb1ng ch\u1ee9ng gi\u1ea3. Kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n gian l\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 k\u1ef9 n\u0103ng c\u1ee7a th\u1ee7 ph\u1ea1m, t\u1ea7n su\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 c\u1ee7a h\u00e0nh vi thao t\u00fang, m\u1ee9c \u0111\u1ed9 th\u00f4ng \u0111\u1ed3ng, gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n ti\u1ec1n b\u1ecb thao t\u00fang, c\u1ea5p b\u1eadc c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi gian l\u1eadn. M\u1eb7c d\u00f9 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 h\u1ed9i th\u1ef1c hi\u1ec7n h\u00e0nh vi gian l\u1eadn, nh\u01b0ng r\u1ea5t kh\u00f3 \u0111\u1ec3 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t trong c\u00e1c l\u0129nh v\u1ef1c m\u00e0 h\u1ecd xem x\u00e9t, nh\u01b0 c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n, l\u00e0 do gian l\u1eadn hay nh\u1ea7m l\u1eabn.<\/li><li>Ngo\u00e0i ra, r\u1ee7i ro v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng ph\u00e1t hi\u1ec7n h\u1ebft sai s\u00f3t tr\u1ecdng y\u1ebfu xu\u1ea5t ph\u00e1t t\u1eeb h\u00e0nh vi gian l\u1eadn c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c l\u00e0 cao h\u01a1n so v\u1edbi vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t do gian l\u1eadn c\u1ee7a nh\u00e2n vi\u00ean, b\u1edfi v\u00ec Ban Gi\u00e1m \u0111\u1ed1c th\u01b0\u1eddng xuy\u00ean c\u00f3 \u0111i\u1ec1u ki\u1ec7n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp thao t\u00fang vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n, tr\u00ecnh b\u00e0y c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh gian l\u1eadn ho\u1eb7c kh\u1ed1ng ch\u1ebf c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp nh\u1eb1m ng\u0103n ng\u1eeba c\u00e1c h\u00e0nh vi gian l\u1eadn t\u01b0\u01a1ng t\u1ef1 c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean kh\u00e1c.<\/li><\/ul><h4><span style=\"font-size: 18px;\"><strong>Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 nh\u1eefng y\u00eau c\u1ea7u v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi r\u1ee7i ro gian l\u1eadn?<\/strong><\/span><\/h4><p>Chu\u1ea9n m\u1ef1c 240 (Tr\u00e1ch nhi\u1ec7m c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean li\u00ean quan \u0111\u1ebfn gian l\u1eadn) h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung nh\u01b0 sau:<\/p><ul><li><strong><em>Th\u00e1i \u0111\u1ed9 ho\u00e0i nghi ngh\u1ec1 nghi\u1ec7p:<\/em><\/strong><\/li><\/ul><p>Theo Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 200, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i duy tr\u00ec th\u00e1i \u0111\u1ed9 ho\u00e0i nghi ngh\u1ec1 nghi\u1ec7p trong su\u1ed1t cu\u1ed9c ki\u1ec3m to\u00e1n, ph\u1ea3i nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn, cho d\u00f9 trong c\u00e1c cu\u1ed9c ki\u1ec3m to\u00e1n tr\u01b0\u1edbc, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 bi\u1ebft v\u1ec1 t\u00ednh trung th\u1ef1c v\u00e0 ch\u00ednh tr\u1ef1c c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 Ban qu\u1ea3n tr\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/p><ul><li><strong><em>Th\u1ea3o lu\u1eadn trong nh\u00f3m ki\u1ec3m to\u00e1n<\/em><\/strong><\/li><\/ul><p>\u0110o\u1ea1n 10 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 315 y\u00eau c\u1ea7u nh\u00f3m ki\u1ec3m to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c th\u1ea3o lu\u1eadn gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m v\u00e0 th\u00e0nh vi\u00ean Ban Gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch t\u1ed5ng th\u1ec3 cu\u1ed9c ki\u1ec3m to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n trao \u0111\u1ed5i v\u1edbi c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a nh\u00f3m ki\u1ec3m to\u00e1n kh\u00f4ng tham gia cu\u1ed9c th\u1ea3o lu\u1eadn nh\u00f3m. Cu\u1ed9c th\u1ea3o lu\u1eadn n\u00e0y ph\u1ea3i \u0111\u1eb7c bi\u1ec7t t\u1eadp trung v\u00e0o n\u1ed9i dung v\u00e0 c\u00e1ch th\u1ee9c m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n d\u1ec5 c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn, k\u1ec3 c\u1ea3 vi\u1ec7c gian l\u1eadn \u0111\u00f3 c\u00f3 th\u1ec3 x\u1ea3y ra nh\u01b0 th\u1ebf n\u00e0o. Cu\u1ed9c th\u1ea3o lu\u1eadn n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ec3 c\u1ea3 khi nh\u00f3m ki\u1ec3m to\u00e1n tin t\u01b0\u1edfng v\u00e0o t\u00ednh trung th\u1ef1c v\u00e0 ch\u00ednh tr\u1ef1c c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 Ban qu\u1ea3n tr\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/p><ul><li><strong><em>Th\u1ee7 t\u1ee5c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan<\/em><\/strong><\/li><\/ul><p>Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan nh\u1eb1m t\u00ecm hi\u1ec3u v\u1ec1 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 m\u00f4i tr\u01b0\u1eddng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, bao g\u1ed3m ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb, theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u1ea1n 05 &#8211; 24 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 315, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c t\u1ea1i c\u00e1c \u0111o\u1ea1n 17 &#8211; 24 c\u1ee7a Chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin nh\u1eb1m x\u00e1c \u0111\u1ecbnh r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn.<\/p><ul><li><strong><em>X\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn<\/em><\/strong><\/li><\/ul><p>Theo \u0111o\u1ea1n 25 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 315, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn \u1edf c\u1ea5p \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u1edf c\u1ea5p \u0111\u1ed9 c\u01a1 s\u1edf d\u1eabn li\u1ec7u c\u1ee7a c\u00e1c nh\u00f3m giao d\u1ecbch, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n v\u00e0 th\u00f4ng tin thuy\u1ebft minh.<\/p><ul><li><strong><em>Bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1<\/em><\/strong><\/li><\/ul><p>Theo \u0111o\u1ea1n 05 Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 330, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh bi\u1ec7n ph\u00e1p x\u1eed l\u00fd t\u1ed5ng th\u1ec3 \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u1edf c\u1ea5p \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/p><ul><li><strong><em>\u0110\u00e1nh gi\u00e1 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n<\/em><\/strong><\/li><\/ul><p>N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t sai s\u00f3t, b\u1ea5t k\u1ec3 c\u00f3 tr\u1ecdng y\u1ebfu hay kh\u00f4ng, m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 l\u00fd do \u0111\u1ec3 tin r\u1eb1ng sai s\u00f3t \u0111\u00f3 xu\u1ea5t ph\u00e1t t\u1eeb gian l\u1eadn ho\u1eb7c c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb gian l\u1eadn v\u00e0 c\u00f3 s\u1ef1 tham gia c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c (\u0111\u1eb7c bi\u1ec7t l\u00e0 l\u00e3nh \u0111\u1ea1o c\u1ea5p cao), th\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i xem x\u00e9t l\u1ea1i \u0111\u00e1nh gi\u00e1 c\u1ee7a m\u00ecnh v\u1ec1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t \u0111\u00f3 t\u1edbi n\u1ed9i dung, l\u1ecbch tr\u00ecnh, ph\u1ea1m vi c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi r\u1ee7i ro \u0111\u00e3 \u0111\u00e1nh gi\u00e1. Khi xem x\u00e9t l\u1ea1i \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c b\u1eb1ng ch\u1ee9ng \u0111\u00e3 thu th\u1eadp \u0111\u01b0\u1ee3c tr\u01b0\u1edbc \u0111\u00f3, ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng ph\u1ea3i c\u00e2n nh\u1eafc xem c\u00e1c t\u00ecnh hu\u1ed1ng ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n c\u00f3 bi\u1ec3u hi\u1ec7n h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng li\u00ean quan \u0111\u1ebfn c\u00e1c nh\u00e2n vi\u00ean, Ban Gi\u00e1m \u0111\u1ed1c ho\u1eb7c c\u00e1c b\u00ean th\u1ee9 ba hay kh\u00f4ng<\/p><ul><li><strong><em>Ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n<\/em><\/strong><\/li><\/ul><p>Do k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t sai s\u00f3t do gian l\u1eadn ho\u1eb7c nghi ng\u1edd c\u00f3 gian l\u1eadn, n\u1ebfu g\u1eb7p ph\u1ea3i t\u00ecnh hu\u1ed1ng d\u1eabn \u0111\u1ebfn y\u00eau c\u1ea7u xem x\u00e9t l\u1ea1i kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n th\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u00e1p d\u1ee5ng theo c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n.<\/p><ul><li><strong><em>Trao \u0111\u1ed5i v\u1edbi Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 Ban qu\u1ea3n tr\u1ecb \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/em><\/strong><\/li><\/ul><p>N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00e0nh vi gian l\u1eadn ho\u1eb7c thu th\u1eadp \u0111\u01b0\u1ee3c th\u00f4ng tin cho th\u1ea5y c\u00f3 th\u1ec3 c\u00f3 h\u00e0nh vi gian l\u1eadn th\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i k\u1ecbp th\u1eddi trao \u0111\u1ed5i c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y v\u1edbi c\u1ea5p qu\u1ea3n l\u00fd th\u00edch h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eb1m th\u00f4ng b\u00e1o v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u00ednh trong vi\u1ec7c ng\u0103n ng\u1eeba v\u00e0 ph\u00e1t hi\u1ec7n gian l\u1eadn v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ecd<\/p><ul><li><strong><em>Trao \u0111\u1ed5i v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 c\u01a1 quan ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan<\/em><\/strong><\/li><\/ul><p>N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00e0nh vi gian l\u1eadn ho\u1eb7c nghi ng\u1edd c\u00f3 h\u00e0nh vi gian l\u1eadn th\u00ec ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o v\u1ec1 h\u00e0nh vi gian l\u1eadn ho\u1eb7c nghi ng\u1edd c\u00f3 h\u00e0nh vi gian l\u1eadn \u0111\u00f3 v\u1edbi b\u00ean th\u1ee9 ba (n\u1ebfu c\u00f3). M\u1eb7c d\u00f9 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 kh\u00f4ng cho ph\u00e9p ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e1o c\u00e1o \u0111\u00f3 nh\u01b0ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 cao h\u01a1n tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt \u0111\u00f3<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9704\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9704\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 5. What is the role of independent audit in Vietnam? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9704\" class=\"elementor-element elementor-element-3a8e731 e-con-full e-flex e-con e-child\" data-id=\"3a8e731\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a351c04 elementor-widget elementor-widget-text-editor\" data-id=\"a351c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>T\u1ea1i Vi\u1ec7t Nam v\u00e0 tr\u00ean th\u1ebf gi\u1edbi, vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp r\u1ea5t quan tr\u1ecdng v\u00e0 \u0111a d\u1ea1ng. C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn m\u1ed9t s\u1ed1 vai tr\u00f2 ti\u00eau bi\u1ec3u nh\u01b0 sau:<\/p><ol><li>\u0110\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady: Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e1ng tin c\u1eady v\u00e0 ch\u00ednh x\u00e1c. Qua vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u00e0 x\u00e1c nh\u1eadn s\u1ef1 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ea3m b\u1ea3o r\u1eb1ng th\u00f4ng tin \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 l\u00e0 minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady.<\/li><li>Ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n gian l\u1eadn v\u00e0 sai s\u00f3t: Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t, gian l\u1eadn, l\u1ea1m quy\u1ec1n v\u00e0 s\u1ef1 l\u00e3ng ph\u00ed trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. B\u1eb1ng c\u00e1ch ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi gian l\u1eadn v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c quy tr\u00ecnh v\u00e0 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7.<\/li><li>\u0110\u00f3ng g\u00f3p v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf: Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00f3ng g\u00f3p v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 \u1ed5n \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng kinh t\u1ebf v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a Vi\u1ec7t Nam. B\u1eb1ng c\u00e1ch \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng ni\u1ec1m tin c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf.<\/li><li>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh: Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong c\u00e1c t\u1ed5 ch\u1ee9c. B\u1eb1ng c\u00e1ch ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c quy tr\u00ecnh, ch\u00ednh s\u00e1ch v\u00e0 quy \u0111\u1ecbnh t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 v\u00e0 khuy\u1ebfn ngh\u1ecb \u0111\u1ec3 c\u1ea3i thi\u1ec7n qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li><li>B\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan: Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng v\u00e0 ch\u00ednh ph\u1ee7. B\u1eb1ng c\u00e1ch \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00ean li\u00ean quan \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ph\u00f9 h\u1ee3p, k\u1ecbp th\u1eddi v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a h\u1ecd.<\/li><\/ol><p>T\u00f3m l\u1ea1i, vai tr\u00f2 c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, \u0111\u00e1ng tin c\u1eady v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan, \u0111\u1ed3ng th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c sai s\u00f3t, gian l\u1eadn v\u00e0 l\u1ea1m quy\u1ec1n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9705\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9705\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 6. Who are considered related parties under auditing standards? What is the difference between related parties and affiliated parties under accounting, auditing, and tax standards? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9705\" class=\"elementor-element elementor-element-4fe53b5 e-con-full e-flex e-con e-child\" data-id=\"4fe53b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f3c60 elementor-widget elementor-widget-text-editor\" data-id=\"a3f3c60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"font-size: 18px;\"><strong>Th\u1ebf n\u00e0o l\u00e0 c\u00e1c b\u00ean li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n (ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp)?<\/strong><\/span><\/h4><p><span class=\"ui-provider\">Theo \u0111o\u1ea1n 10, VSA 550 C\u00e1c b\u00ean li\u00ean quan,<\/span><\/p><p><span class=\"ui-provider\">B\u00ean li\u00ean quan: L\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng g\u1ed3m<\/span><\/p><p><span class=\"ui-provider\">(i) B\u00ean li\u00ean quan theo \u0111\u1ecbnh ngh\u0129a trong khu\u00f4n kh\u1ed5 v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; ho\u1eb7c<\/span><\/p><p><span class=\"ui-provider\">(ii) N\u1ebfu khu\u00f4n kh\u1ed5 v\u1ec1 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00f3 r\u1ea5t \u00edt ho\u1eb7c kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0o v\u1ec1 b\u00ean li\u00ean quan th\u00ec b\u00ean li\u00ean quan l\u00e0:<\/span><\/p><p style=\"padding-left: 40px;\"><span class=\"ui-provider\">a. M\u1ed9t ng\u01b0\u1eddi ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o, tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u b\u00ean trung gian;<\/span><\/p><p style=\"padding-left: 40px;\"><span class=\"ui-provider\">b. M\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c m\u00e0 \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3, tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u b\u00ean trung gian; ho\u1eb7c\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><p style=\"padding-left: 40px;\"><span class=\"ui-provider\">c. M\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t chung v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o th\u00f4ng qua vi\u1ec7c c\u00f3:<\/span><\/p><p style=\"padding-left: 80px;\"><span class=\"ui-provider\">i. S\u1edf h\u1eefu ki\u1ec3m so\u00e1t chung;<\/span><\/p><p style=\"padding-left: 80px;\"><span class=\"ui-provider\">ii. Ch\u1ee7 s\u1edf h\u1eefu l\u00e0 c\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh m\u1eadt thi\u1ebft; ho\u1eb7c<\/span><\/p><p style=\"padding-left: 80px;\"><span class=\"ui-provider\">iii. C\u00f3 chung nh\u00e0 qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t.<\/span><\/p><p><span class=\"ui-provider\">Tuy nhi\u00ean, c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd chung c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u01b0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1, khu v\u1ef1c ho\u1eb7c qu\u1ed1c gia) kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 li\u00ean quan, tr\u1eeb khi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3 tham gia v\u00e0o c\u00e1c giao d\u1ecbch quan tr\u1ecdng ho\u1eb7c chia s\u1ebb c\u00e1c ngu\u1ed3n l\u1ef1c \u1edf m\u1ed9t m\u1ee9c \u0111\u1ed9 \u0111\u00e1ng k\u1ec3 v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p><h4><span style=\"font-size: 18px;\"><strong>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa b\u00ean li\u00ean quan v\u00e0 b\u00ean li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 thu\u1ebf?<\/strong><\/span><\/h4><table style=\"border-collapse: collapse; width: 100%; height: 1095px;\" border=\"1\"><tbody><tr style=\"height: 50px;\"><td style=\"width: 19.929%; text-align: center; height: 50px;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td><td style=\"width: 21.9574%; text-align: center; height: 50px;\"><strong>K\u1ebf to\u00e1n<\/strong><\/td><td style=\"width: 23.8505%; text-align: center; height: 50px;\"><strong>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/td><td style=\"width: 34.2631%; text-align: center; height: 50px;\"><strong>Thu\u1ebf (Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110\/CP)<\/strong><\/td><\/tr><tr style=\"height: 712px;\"><td style=\"width: 19.929%; height: 712px;\">Quy\u1ec1n ki\u1ec3m so\u00e1t \/ n\u1eafm gi\u1eef \/ \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3.<\/td><td style=\"width: 21.9574%; height: 712px;\">Ki\u1ec3m so\u00e1t, ho\u1eb7c b\u1ecb ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u b\u00ean trung gian.<\/td><td style=\"width: 23.8505%; height: 712px;\">C\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp th\u00f4ng qua m\u1ed9t ho\u1eb7c nhi\u1ec1u b\u00ean trung gian.<\/td><td style=\"width: 34.2631%; height: 712px;\"><ul><li>N\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kia;<\/li><li>Doanh nghi\u1ec7p l\u00e0 c\u1ed5 \u0111\u00f4ng l\u1edbn nh\u1ea5t v\u1ec1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 10% t\u1ed5ng s\u1ed1 c\u1ed5 ph\u1ea7n c\u1ee7a doanh nghi\u1ec7p kia;<\/li><li>C\u00f9ng m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;.<\/li><li>Ch\u1ec9 \u0111\u1ecbnh th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u1eb7c s\u1ed1 th\u00e0nh vi\u00ean ch\u1ec9 \u0111\u1ecbnh chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o \u0111i\u1ec1u h\u00e0nh ho\u1eb7c n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t;<\/li><li>Ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, quy\u1ebft \u0111\u1ecbnh tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p kia.<\/li><\/ul><\/td><\/tr><tr style=\"height: 83px;\"><td style=\"width: 19.929%; height: 83px;\">Ki\u1ec3m so\u00e1t c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n.<\/td><td style=\"width: 21.9574%; height: 83px;\">C\u00f3 quy\u1ec1n tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp bi\u1ec3u quy\u1ebft.<\/td><td style=\"width: 23.8505%; height: 83px;\">S\u1edf h\u1eefu ki\u1ec3m so\u00e1t chung.<\/td><td style=\"width: 34.2631%; height: 83px;\">V\u1ed1n g\u00f3p c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n v\u00e0o hai doanh nghi\u1ec7p ho\u1eb7c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh hai doanh nghi\u1ec7p.<\/td><\/tr><tr style=\"height: 50px;\"><td style=\"width: 19.929%; height: 50px;\">Nh\u00e0 qu\u1ea3n l\u00fd.<\/td><td style=\"width: 21.9574%; height: 50px;\">C\u00f3 chung nh\u00e0 qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t.<\/td><td style=\"width: 23.8505%; height: 50px;\">C\u00f3 chung nh\u00e0 qu\u1ea3n l\u00fd ch\u1ee7 ch\u1ed1t.<\/td><td style=\"width: 34.2631%; height: 50px;\">C\u00f3 tr\u00ean 50% th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c c\u00f9ng c\u00f3 m\u1ed9t th\u00e0nh vi\u00ean ban l\u00e3nh \u0111\u1ea1o c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh b\u1edfi m\u1ed9t b\u00ean th\u1ee9 ba.<\/td><\/tr><tr style=\"height: 50px;\"><td style=\"width: 19.929%; height: 50px;\">M\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh.<\/td><td style=\"width: 21.9574%; height: 50px;\">B\u1ed1, m\u1eb9, v\u1ee3, ch\u1ed3ng, con, anh, ch\u1ecb em ru\u1ed9t.<\/td><td style=\"width: 23.8505%; height: 50px;\">C\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh m\u1eadt thi\u1ebft.<\/td><td style=\"width: 34.2631%; height: 50px;\">V\u1ee3, ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha m\u1eb9 v\u1ee3, cha m\u1eb9 ch\u1ed3ng; con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, con d\u00e2u, con r\u1ec3; anh, ch\u1ecb, em c\u00f9ng cha m\u1eb9, anh, ch\u1ecb em c\u00f9ng cha kh\u00e1c m\u1eb9, anh, ch\u1ecb, em c\u00f9ng m\u1eb9 kh\u00e1c cha, anh r\u1ec3, em r\u1ec3, ch\u1ecb d\u00e2u, em d\u00e2u c\u1ee7a ng\u01b0\u1eddi c\u00f9ng cha m\u1eb9 ho\u1eb7c c\u00f9ng cha kh\u00e1c m\u1eb9, c\u00f9ng m\u1eb9 kh\u00e1c cha; \u00f4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i; ch\u00e1u n\u1ed9i, ch\u00e1u ngo\u1ea1i; c\u00f4, d\u00ec, ch\u00fa, c\u1eadu, b\u00e1c ru\u1ed9t v\u00e0 ch\u00e1u ru\u1ed9t.<\/td><\/tr><tr style=\"height: 50px;\"><td style=\"width: 19.929%; height: 50px;\">M\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf.<\/td><td style=\"width: 21.9574%; height: 50px;\">Kh\u00f4ng quy \u0111\u1ecbnh.<\/td><td style=\"width: 23.8505%; height: 50px;\">Kh\u00f4ng quy \u0111\u1ecbnh.<\/td><td style=\"width: 34.2631%; height: 50px;\">Hai c\u01a1 s\u1edf kinh doanh c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f9ng l\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/td><\/tr><tr style=\"height: 50px;\"><td style=\"width: 19.929%; height: 50px;\">B\u1ea3o l\u00e3nh ho\u1eb7c cho vay.<\/td><td style=\"width: 21.9574%; height: 50px;\">Kh\u00f4ng quy \u0111\u1ecbnh.<\/td><td style=\"width: 23.8505%; height: 50px;\">Kh\u00f4ng quy \u0111\u1ecbnh.<\/td><td style=\"width: 34.2631%; height: 50px;\"><ul><li>Kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay;<\/li><li>\u00cdt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 th\u00e2n thi\u1ebft.<\/li><\/ul><\/td><\/tr><tr style=\"height: 50px;\"><td style=\"width: 19.929%; height: 50px;\">Nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p.<\/td><td style=\"width: 21.9574%; height: 50px;\">Kh\u00f4ng quy \u0111\u1ecbnh.<\/td><td style=\"width: 23.8505%; height: 50px;\">Kh\u00f4ng quy \u0111\u1ecbnh.<\/td><td style=\"width: 34.2631%; height: 50px;\">\u00cdt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf<span class=\"ui-provider\">.<\/span><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9706\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9706\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 7. For a first-year audit, what should enterprises pay attention to? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9706\" class=\"elementor-element elementor-element-5f88315 e-con-full e-flex e-con e-child\" data-id=\"5f88315\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0646685 elementor-widget elementor-widget-text-editor\" data-id=\"0646685\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Trong ph\u1ea1m vi c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c hi\u1ec3u: L\u00e0 cu\u1ed9c ki\u1ec3m to\u00e1n trong \u0111\u00f3:<\/p><ol><li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n; ho\u1eb7c<\/li><li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean ti\u1ec1n nhi\u1ec7m;<\/li><\/ol><p>M\u1eb7c d\u00f9\u00a0ch\u1ec9 ph\u1ea3i \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 hi\u1ec7n t\u1ea1i\u00a0nh\u01b0ng ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u00edch h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd, b\u1edfi v\u00ec:<\/p><ul><li>M\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m hi\u1ec7n h\u00e0nh c\u00f3 gi\u00e1 tr\u1ecb ghi nh\u1eadn ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 d\u01b0 c\u1ee7a m\u1ed9t s\u1ed1 kho\u1ea3n m\u1ee5c kh\u00e1c t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (v\u00ed d\u1ee5: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a n\u0103m nay s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc);<\/li><li>S\u1ed1 d\u01b0 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m hi\u1ec7n h\u00e0nh c\u00f3 th\u1ec3 l\u00e0 s\u1ed1 li\u1ec7u l\u0169y k\u1ebf t\u1eeb nh\u1eefng giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc (v\u00ed d\u1ee5: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c mua t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc).<\/li><\/ul><p>Do \u0111\u00f3, n\u1ebfu c\u00f4ng ty l\u1ea7n \u0111\u1ea7u s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n th\u00ec c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n di\u1ec5n ra \u0111\u01b0\u1ee3c su\u00f4n s\u1ebb v\u00e0 hi\u1ec7u qu\u1ea3:<\/p><ul><li>G\u1eedi th\u01b0 cho ki\u1ec3m to\u00e1n vi\u00ean ti\u1ec1n nhi\u1ec7m (n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ii n\u00f3i tr\u00ean) \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c b\u1ed5 nhi\u1ec7m ki\u1ec3m to\u00e1n vi\u00ean m\u1edbi.<\/li><li>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c Ki\u1ec3m to\u00e1n Vi\u1ec7t Nam 510 \u201cKi\u1ec3m to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean &#8211; s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3\u201d, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean ti\u1ec1n nhi\u1ec7m \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng li\u00ean quan \u0111\u1ebfn s\u1ed1 li\u1ec7u \u0111\u1ea7u k\u1ef3. Tuy nhi\u00ean, vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 kh\u00f4ng \u0111em l\u1ea1i hi\u1ec7u qu\u1ea3 ho\u1eb7c kh\u00f4ng kh\u1ea3 thi v\u00ec c\u00f3 th\u1ec3 do ph\u00ed so\u00e1t x\u00e9t v\u01b0\u1ee3t qu\u00e1 l\u1ee3i \u00edch \u0111em l\u1ea1i t\u1eeb vi\u1ec7c so\u00e1t x\u00e9t ho\u1eb7c h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean ti\u1ec1n nhi\u1ec7m cho th\u1ea5y b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n thu th\u1eadp \u0111\u01b0\u1ee3c li\u00ean quan \u0111\u1ebfn s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 l\u00e0 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u00edch h\u1ee3p, ho\u1eb7c c\u00f3 th\u1ec3 v\u00ec l\u00fd do kh\u00e1c.<\/li><li>Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh v\u00e0 c\u00e1c s\u1ed1 d\u01b0 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi s\u1ed1 \u0111\u1ea7u k\u1ef3. V\u00ed d\u1ee5:<ul style=\"list-style-type: circle;\"><li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u00f3 \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, danh s\u00e1ch b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, th\u01b0 qu\u1ea3n l\u00fd (n\u1ebfu c\u00f3);<\/li><li>Th\u01b0 x\u00e1c nh\u1eadn v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng, nh\u00e0 cung c\u1ea5p, kh\u00e1ch h\u00e0ng, b\u00ean cho vay;<\/li><li>Ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn mua s\u1eafm\/x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/li><li>Ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn mua\/b\u00e1n h\u00e0ng h\u00f3a;<\/li><li>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n m\u1eb7t;<\/li><li>C\u00e1c h\u1ee3p \u0111\u1ed3ng vay;<\/li><li>C\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea;<\/li><li>\u2026<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-9707\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-9707\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 8. According to independent auditing standards, how do auditors collect audit evidence on the existence of inventory? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3170 e-n-accordion-item-9707\" class=\"elementor-element elementor-element-48bfc2c e-con-full e-flex e-con e-child\" data-id=\"48bfc2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0de44dc elementor-widget elementor-widget-text-editor\" data-id=\"0de44dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u, th\u00f4ng tin li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 d\u1ef1a tr\u00ean c\u00e1c t\u00e0i li\u1ec7u, th\u00f4ng tin n\u00e0y, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u00e0 t\u1eeb \u0111\u00f3 h\u00ecnh th\u00e0nh \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n. Vi\u1ec7c thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n cho s\u1ef1 hi\u1ec7n h\u1eefu c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n s\u1ed1 501: B\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n v\u1edbi kho\u1ea3n m\u1ee5c v\u00e0 s\u1ef1 ki\u1ec7n \u0111\u1eb7c bi\u1ec7t.<\/p><p>Tr\u01b0\u1eddng h\u1ee3p\u00a0h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c\u00a0x\u00e1c \u0111\u1ecbnh l\u00e0\u00a0tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0th\u00ec\u00a0ki\u1ec3m to\u00e1n vi\u00ean\u00a0ph\u1ea3i\u00a0thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p\u00a0v\u1ec1\u00a0s\u1ef1\u00a0hi\u1ec7n h\u1eefu v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a h\u00e0ng t\u1ed3n kho b\u1eb1ng c\u00e1ch:<\/p><h4><span style=\"font-size: 18px;\"><strong>1. Tham gia ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea hi\u1ec7n v\u1eadt h\u00e0ng t\u1ed3n kho:<\/strong><\/span><\/h4><ul><li>Ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ch\u1ecdn m\u1eabu ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, v\u00ed d\u1ee5 b\u1eb1ng c\u00e1ch l\u1ef1a ch\u1ecdn m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng t\u1eeb phi\u1ebfu ki\u1ec3m k\u00ea c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00e0ng th\u1ef1c t\u1ebf t\u1ed3n trong kho v\u00e0 l\u1ef1a ch\u1ecdn m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf t\u1ed3n trong kho \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi phi\u1ebfu ki\u1ec3m k\u00ea c\u1ee7a \u0111\u01a1n v\u1ecb, cung c\u1ea5p b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c phi\u1ebfu ki\u1ec3m k\u00ea \u0111\u00f3;<\/li><li>\u0110\u00e1nh gi\u00e1\/ Quan s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ghi ch\u00e9p, ki\u1ec3m so\u00e1t k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea hi\u1ec7n v\u1eadt h\u00e0ng t\u1ed3n kho;<\/li><li>Thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n v\u1ec1 \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m k\u00ea theo quy \u0111\u1ecbnh c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/li><\/ul><h4><span style=\"font-size: 18px;\"><strong>2. Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p cu\u1ed1i c\u00f9ng v\u1ec1 h\u00e0ng t\u1ed3n kho c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh li\u1ec7u c\u00e1c s\u1ed5 k\u1ebf to\u00e1n n\u00e0y c\u00f3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf hay kh\u00f4ng.<\/strong><\/span><\/h4><p>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u01b0u \u00fd:<\/p><ul><li>Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ki\u1ec3m k\u00ea hi\u1ec7n v\u1eadt h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh t\u1ea1i ng\u00e0y kh\u00e1c v\u1edbi ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n: ngo\u00e0i c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh nh\u01b0 tr\u00ean, ki\u1ec3m to\u00e1n vi\u00ean c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u1ec3 thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n v\u1ec1 vi\u1ec7c li\u1ec7u nh\u1eefng bi\u1ebfn \u0111\u1ed9ng h\u00e0ng t\u1ed3n kho gi\u1eefa ng\u00e0y th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea v\u00e0 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u00fang \u0111\u1eafn hay kh\u00f4ng.<\/li><li>Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 tham gia ki\u1ec3m k\u00ea hi\u1ec7n v\u1eadt h\u00e0ng t\u1ed3n kho:<br \/><ul style=\"list-style-type: circle;\"><li>Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea ho\u1eb7c quan s\u00e1t vi\u1ec7c ki\u1ec3m k\u00ea hi\u1ec7n v\u1eadt v\u00e0o m\u1ed9t ng\u00e0y kh\u00e1c, v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch x\u1ea3y ra gi\u1eefa th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea l\u1ea1i v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea;<\/li><li>Ho\u1eb7c, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n thay th\u1ebf nh\u1eb1m thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p v\u1ec1 s\u1ef1 hi\u1ec7n h\u1eefu v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a h\u00e0ng t\u1ed3n kho. N\u1ebfu kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n thay th\u1ebf nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n kh\u00f4ng ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n theo quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam s\u1ed1 705.<\/li><\/ul><\/li><li>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba ki\u1ec3m so\u00e1t v\u00e0 b\u1ea3o qu\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p v\u1ec1 s\u1ef1 hi\u1ec7n h\u1eefu v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00f3, b\u1eb1ng c\u00e1ch th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c c\u1ea3 hai th\u1ee7 t\u1ee5c sau:<br \/><ul style=\"list-style-type: circle;\"><li>Y\u00eau c\u1ea7u b\u00ean th\u1ee9 ba x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef;<\/li><li>Ti\u1ebfn h\u00e0nh ki\u1ec3m tra ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p kh\u00e1c tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p: V\u00ed d\u1ee5 nh\u01b0: Tham gia\u00a0ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea H\u00e0ng t\u1ed3n kho c\u1ee7a b\u00ean th\u1ee9 ba, Thu th\u1eadp b\u00e1o c\u00e1o v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u00edch h\u1ee3p c\u1ee7a Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c ki\u1ec3m k\u00ea \u0111\u00fang \u0111\u1eafn v\u00e0 \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 th\u00edch \u0111\u00e1ng; Ki\u1ec3m tra t\u00e0i li\u1ec7u li\u00ean quan,\u2026<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"1. What is independent audit? Who is subject to mandatory independent audit? Are consolidated and aggregated reports required to be audited? What benefits can independent audit bring?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"1. Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp l\\u00e0 g\\u00ec?\\u0110i\\u1ec1u 5, Lu\\u1eadt ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ed1 67\\\/2011\\\/QH12 tr\\u00ecnh b\\u00e0y v\\u1ec1 c\\u00e1c kh\\u00e1i ni\\u1ec7m li\\u00ean quan nh\\u01b0 sau:\\u201c1.Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra,\\u00a0\\u0111\\u01b0a ra \\u00fd ki\\u1ebfn \\u0111\\u1ed9c l\\u1eadp\\u00a0c\\u1ee7a m\\u00ecnh v\\u1ec1 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 c\\u00f4ng vi\\u1ec7c ki\\u1ec3m to\\u00e1n kh\\u00e1c theo h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n.C\\u1ee5 th\\u1ec3 c\\u00e1c lo\\u1ea1i ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp nh\\u01b0 sau:9.\\u00a0Ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra, \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 t\\u00ednh trung th\\u1ef1c v\\u00e0 h\\u1ee3p l\\u00fd tr\\u00ean c\\u00e1c kh\\u00eda c\\u1ea1nh tr\\u1ecdng y\\u1ebfu c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n.10.\\u00a0Ki\\u1ec3m to\\u00e1n tu\\u00e2n th\\u1ee7\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra, \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 vi\\u1ec7c tu\\u00e2n th\\u1ee7 ph\\u00e1p lu\\u1eadt, quy ch\\u1ebf, quy \\u0111\\u1ecbnh m\\u00e0 \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n ph\\u1ea3i th\\u1ef1c hi\\u1ec7n.11.\\u00a0Ki\\u1ec3m to\\u00e1n ho\\u1ea1t \\u0111\\u1ed9ng\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra, \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 t\\u00ednh kinh t\\u1ebf, hi\\u1ec7u l\\u1ef1c v\\u00e0 hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng c\\u1ee7a m\\u1ed9t b\\u1ed9 ph\\u1eadn ho\\u1eb7c to\\u00e0n b\\u1ed9 \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.\\u201d2. \\u0110\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp? B\\u00e1o c\\u00e1o h\\u1ee3p nh\\u1ea5t v\\u00e0 b\\u00e1o c\\u00e1o t\\u1ed5ng h\\u1ee3p c\\u00f3 b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n?\\u0110i\\u1ec1u 15, Ngh\\u1ecb \\u0111\\u1ecbnh 17\\\/2012\\\/N\\u0110-CP quy \\u0111\\u1ecbnh:1. Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c m\\u00e0 ph\\u00e1p lu\\u1eadt quy \\u0111\\u1ecbnh b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m ph\\u1ea3i \\u0111\\u01b0\\u1ee3c doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m to\\u00e1n, bao g\\u1ed3m:a) Doanh nghi\\u1ec7p c\\u00f3 v\\u1ed1n \\u0111\\u1ea7u t\\u01b0 n\\u01b0\\u1edbc ngo\\u00e0i;b) T\\u1ed5 ch\\u1ee9c t\\u00edn d\\u1ee5ng \\u0111\\u01b0\\u1ee3c th\\u00e0nh l\\u1eadp v\\u00e0 ho\\u1ea1t \\u0111\\u1ed9ng theo Lu\\u1eadt c\\u00e1c t\\u1ed5 ch\\u1ee9c t\\u00edn d\\u1ee5ng, bao g\\u1ed3m c\\u1ea3 chi nh\\u00e1nh ng\\u00e2n h\\u00e0ng n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam;c) T\\u1ed5 ch\\u1ee9c t\\u00e0i ch\\u00ednh, doanh nghi\\u1ec7p b\\u1ea3o hi\\u1ec3m, doanh nghi\\u1ec7p t\\u00e1i b\\u1ea3o hi\\u1ec3m, doanh nghi\\u1ec7p m\\u00f4i gi\\u1edbi b\\u1ea3o hi\\u1ec3m, chi nh\\u00e1nh doanh nghi\\u1ec7p b\\u1ea3o hi\\u1ec3m phi nh\\u00e2n th\\u1ecd n\\u01b0\\u1edbc ngo\\u00e0i.d) C\\u00f4ng ty \\u0111\\u1ea1i ch\\u00fang, t\\u1ed5 ch\\u1ee9c ph\\u00e1t h\\u00e0nh v\\u00e0 t\\u1ed5 ch\\u1ee9c kinh doanh ch\\u1ee9ng kho\\u00e1n.2. C\\u00e1c doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c kh\\u00e1c b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt c\\u00f3 li\\u00ean quan.3. Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c ph\\u1ea3i \\u0111\\u01b0\\u1ee3c doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m to\\u00e1n, bao g\\u1ed3m:a) Doanh nghi\\u1ec7p nh\\u00e0 n\\u01b0\\u1edbc, tr\\u1eeb doanh nghi\\u1ec7p nh\\u00e0 n\\u01b0\\u1edbc ho\\u1ea1t \\u0111\\u1ed9ng trong l\\u0129nh v\\u1ef1c thu\\u1ed9c b\\u00ed m\\u1eadt nh\\u00e0 n\\u01b0\\u1edbc theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m;b) Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c th\\u1ef1c hi\\u1ec7n d\\u1ef1 \\u00e1n quan tr\\u1ecdng qu\\u1ed1c gia, d\\u1ef1 \\u00e1n nh\\u00f3m A s\\u1eed d\\u1ee5ng v\\u1ed1n nh\\u00e0 n\\u01b0\\u1edbc, tr\\u1eeb c\\u00e1c d\\u1ef1 \\u00e1n trong l\\u0129nh v\\u1ef1c thu\\u1ed9c b\\u00ed m\\u1eadt nh\\u00e0 n\\u01b0\\u1edbc theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o quy\\u1ebft to\\u00e1n d\\u1ef1 \\u00e1n ho\\u00e0n th\\u00e0nh;c) Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c m\\u00e0 c\\u00e1c t\\u1eadp \\u0111o\\u00e0n, t\\u1ed5ng c\\u00f4ng ty nh\\u00e0 n\\u01b0\\u1edbc n\\u1eafm gi\\u1eef t\\u1eeb 20% quy\\u1ec1n bi\\u1ec3u quy\\u1ebft tr\\u1edf l\\u00ean t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m cu\\u1ed1i n\\u0103m t\\u00e0i ch\\u00ednh ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m;d) Doanh nghi\\u1ec7p m\\u00e0 c\\u00e1c t\\u1ed5 ch\\u1ee9c ni\\u00eam y\\u1ebft, t\\u1ed5 ch\\u1ee9c ph\\u00e1t h\\u00e0nh v\\u00e0 t\\u1ed5 ch\\u1ee9c kinh doanh ch\\u1ee9ng kho\\u00e1n n\\u1eafm gi\\u1eef t\\u1eeb 20% quy\\u1ec1n bi\\u1ec3u quy\\u1ebft tr\\u1edf l\\u00ean t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m cu\\u1ed1i n\\u0103m t\\u00e0i ch\\u00ednh ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m;\\u0111) Doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m.4. C\\u00e1c doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c thu\\u1ed9c \\u0111\\u1ed1i t\\u01b0\\u1ee3ng ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m quy \\u0111\\u1ecbnh t\\u1ea1i Kho\\u1ea3n 1 v\\u00e0 Kho\\u1ea3n 2 \\u0110i\\u1ec1u n\\u00e0y n\\u1ebfu theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt ph\\u1ea3i l\\u1eadp b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u1ee3p nh\\u1ea5t ho\\u1eb7c b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh t\\u1ed5ng h\\u1ee3p th\\u00ec\\u00a0ph\\u1ea3i th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u1ee3p nh\\u1ea5t ho\\u1eb7c b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh t\\u1ed5ng h\\u1ee3p.5. Vi\\u1ec7c ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 b\\u00e1o c\\u00e1o quy\\u1ebft to\\u00e1n d\\u1ef1 \\u00e1n ho\\u00e0n th\\u00e0nh \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c quy \\u0111\\u1ecbnh t\\u1ea1i c\\u00e1c \\u0110i\\u1ec3m a v\\u00e0 b Kho\\u1ea3n 2 \\u0110i\\u1ec1u n\\u00e0y kh\\u00f4ng thay th\\u1ebf cho vi\\u1ec7c ki\\u1ec3m to\\u00e1n c\\u1ee7a Ki\\u1ec3m to\\u00e1n Nh\\u00e0 n\\u01b0\\u1edbc.6. Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c kh\\u00e1c t\\u1ef1 nguy\\u1ec7n \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.3. Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 th\\u1ec3 \\u0111em l\\u1ea1i nh\\u1eefng l\\u1ee3i \\u00edch g\\u00ec?\\u0110\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp:B\\u00ean c\\u1ea1nh b\\u1ea3o \\u0111\\u1ea3m t\\u00ednh tu\\u00e2n th\\u1ee7 (\\u0111\\u1ed1i v\\u1edbi c\\u00e1c \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp nh\\u01b0 tr\\u00ecnh b\\u00e0y \\u1edf tr\\u00ean), vi\\u1ec7c s\\u1eed d\\u1ee5ng d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f2n \\u0111em l\\u1ea1i c\\u00e1c l\\u1ee3i \\u00edch quan tr\\u1ecdng kh\\u00e1c cho doanh nghi\\u1ec7p nh\\u01b0 sau:C\\u00e1c b\\u00e1o c\\u00e1o \\u0111\\u01b0\\u1ee3c g\\u1eedi \\u0111i, n\\u1ebfu \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp, s\\u1ebd l\\u00e0 m\\u1ed9t trong nh\\u1eefng c\\u00f4ng c\\u1ee5 hi\\u1ec7u qu\\u1ea3 trong vi\\u1ec7c t\\u1ea1o \\u0111\\u01b0\\u1ee3c s\\u1ef1 tin c\\u1eady cao t\\u1eeb c\\u00e1c ng\\u00e2n h\\u00e0ng, c\\u00e1c qu\\u1ef9 \\u0111\\u1ea7u t\\u01b0, nh\\u00e0 \\u0111\\u1ea7u t\\u01b0, v\\u00e0 \\u0111\\u1ed1i t\\u00e1c kinh doanh v\\u1ec1 t\\u00ednh minh b\\u1ea1ch c\\u1ee7a s\\u1ed1 li\\u1ec7u v\\u00e0 hi\\u1ec7u qu\\u1ea3 c\\u1ee7a ho\\u1ea1t \\u0111\\u1ed9ng tr\\u1ecb doanh nghi\\u1ec7p, do \\u0111\\u00f3 doanh nghi\\u1ec7p s\\u1ebd g\\u1eb7p nhi\\u1ec1u thu\\u1eadn l\\u1ee3i h\\u01a1n trong c\\u00e1c giao d\\u1ecbch kinh t\\u1ebf v\\u00e0 \\u0111\\u00e0m ph\\u00e1n kinh doanh. Nh\\u1eefng doanh nghi\\u1ec7p th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp h\\u00e0ng n\\u0103m trong nhi\\u1ec1u n\\u0103m th\\u01b0\\u1eddng s\\u1ebd c\\u00f3 \\u0111\\u1ed9 tin c\\u1eady cao h\\u01a1n c\\u00e1c doanh nghi\\u1ec7p ch\\u1ec9 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n khi \\u0111\\u01b0\\u1ee3c b\\u00ean n\\u00e0o \\u0111\\u00f3 y\\u00eau c\\u1ea7u.D\\u01b0\\u1edbi g\\u00f3c \\u0111\\u1ed9 qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c s\\u1eed d\\u1ee5ng nh\\u01b0 l\\u00e0 m\\u1ed9t h\\u00e0ng r\\u00e0o b\\u1ea3o v\\u1ec7 c\\u1ee7a h\\u1ec7 th\\u1ed1ng qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro c\\u1ee7a doanh nghi\\u1ec7p, gi\\u00fap g\\u00f3p ph\\u1ea7n gi\\u1ea3m thi\\u1ec3u c\\u00e1c r\\u1ee7i ro tr\\u1ecdng y\\u1ebfu cho doanh nghi\\u1ec7p xu\\u1ed1ng m\\u1ee9c ch\\u1ea5p nh\\u1eadn \\u0111\\u01b0\\u1ee3c.D\\u01b0\\u1edbi g\\u00f3c \\u0111\\u1ed9 \\u0111i\\u1ec1u h\\u00e0nh doanh nghi\\u1ec7p, vi\\u1ec7c h\\u1ec7 th\\u1ed1ng s\\u1ed5 s\\u00e1ch k\\u1ebf to\\u00e1n v\\u00e0 thu\\u1ebf \\u0111\\u01b0\\u1ee3c ki\\u1ec3m tra \\u0111\\u1ecbnh k\\u1ef3 h\\u00e0ng n\\u0103m b\\u1edfi m\\u1ed9t b\\u00ean \\u0111\\u1ed9c l\\u1eadp s\\u1ebd gi\\u00fap c\\u1ee7ng c\\u1ed1 v\\u00e0 c\\u1ea3i thi\\u1ec7n hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng c\\u1ee7a b\\u1ed9 ph\\u1eadn k\\u1ebf to\\u00e1n v\\u00e0 thu\\u1ebf c\\u1ee7a doanh nghi\\u1ec7p. Kinh nghi\\u1ec7m l\\u00e0m vi\\u1ec7c nhi\\u1ec1u doanh nghi\\u1ec7p kh\\u00e1c nhau v\\u00e0 ng\\u00e0nh ngh\\u1ec1 kh\\u00e1c nhau c\\u1ee7a ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ebd gi\\u00fap doanh nghi\\u1ec7p ho\\u00e0n thi\\u1ec7n nh\\u1eefng thi\\u1ebfu s\\u00f3t c\\u1ee7a m\\u00ecnh, c\\u0169ng nh\\u01b0 c\\u00f3 \\u0111\\u01b0\\u1ee3c nh\\u1eefng g\\u00f3c nh\\u00ecn v\\u00e0 quan \\u0111i\\u1ec3m m\\u1edbi li\\u00ean quan.\\u0110\\u1ed1i v\\u1edbi nh\\u1eefng b\\u00ean s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n:B\\u00e1o c\\u00e1o \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ebd gi\\u00fap nh\\u1eefng b\\u00ean li\\u00ean quan c\\u00f3 \\u0111\\u01b0\\u1ee3c m\\u1ee9c \\u0111\\u1ed9 tin c\\u1eady cao h\\u01a1n v\\u1ec1 c\\u00e1c d\\u1eef li\\u1ec7u v\\u00e0 th\\u00f4ng tin li\\u00ean quan, do \\u0111\\u00f3 c\\u1ea3m th\\u1ea5y d\\u1ec5 d\\u00e0ng h\\u01a1n trong vi\\u1ec7c \\u0111\\u01b0a ra c\\u00e1c quy\\u1ebft \\u0111\\u1ecbnh.\\u0110\\u1ed1i v\\u1edbi n\\u1ec1n kinh t\\u1ebf n\\u00f3i chung:Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap n\\u00e2ng cao m\\u1ee9c \\u0111\\u1ed9 tin c\\u1eady v\\u00e0 minh b\\u1ea1ch c\\u1ee7a th\\u00f4ng tin v\\u00e0 d\\u1eef li\\u1ec7u c\\u1ee7a c\\u00e1c doanh nghi\\u1ec7p, t\\u1ea1o \\u0111i\\u1ec1u ki\\u1ec7n thu\\u1eadn l\\u1ee3i th\\u00fac \\u0111\\u1ea9y t\\u1ed1c \\u0111\\u1ed9 v\\u00e0 s\\u1ed1 l\\u01b0\\u1ee3ng giao d\\u1ecbch \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n trong n\\u1ec1n kinh t\\u1ebf. N\\u1ebfu kh\\u00f4ng c\\u00f3 ho\\u1ea1t \\u0111\\u1ed9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp ho\\u1eb7c ch\\u1ea5t l\\u01b0\\u1ee3ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp kh\\u00f4ng \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea3m b\\u1ea3o th\\u00ec r\\u1ee7i ro x\\u1ea9y c\\u00e1c sai s\\u00f3t v\\u00e0 gian l\\u1eadn tr\\u1ecdng y\\u1ebfu trong c\\u00e1c giao d\\u1ecbch kinh t\\u1ebf s\\u1ebd \\u1edf m\\u1ee9c r\\u1ea5t cao v\\u00e0 ni\\u1ec1m tin c\\u1ee7a c\\u00e1c nh\\u00e0 \\u0111\\u1ea7u t\\u01b0 v\\u00e0 th\\u1ecb tr\\u01b0\\u1eddng s\\u1ebd \\u1edf m\\u1ee9c r\\u1ea5t th\\u1ea5p, do \\u0111\\u00f3 s\\u1ebd g\\u00e2y ra nhi\\u1ec1u t\\u1ed5n th\\u1ea5t cho c\\u00e1c doanh nghi\\u1ec7p v\\u00e0 n\\u1ec1n kinh t\\u1ebf n\\u00f3i chung.D\\u01b0\\u1edbi g\\u00f3c \\u0111\\u1ed9 v\\u0129 m\\u00f4, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp, v\\u1edbi vai tr\\u00f2 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn \\u0111\\u1ed9c l\\u1eadp v\\u00e0 c\\u00e1c khuy\\u1ebfn ngh\\u1ecb li\\u00ean quan, c\\u0169ng g\\u00f3p ph\\u1ea7n t\\u1ea1o th\\u00eam s\\u1ee9c \\u00e9p cho c\\u00e1c doanh nghi\\u1ec7p trong n\\u1ec1n kinh t\\u1ebf ng\\u00e0y c\\u00e0ng ho\\u00e0n thi\\u1ec7n h\\u1ec7 th\\u1ed1ng qu\\u1ea3n tr\\u1ecb doanh nghi\\u1ec7p t\\u1ed5ng th\\u1ec3 v\\u00e0 h\\u1ec7 th\\u1ed1ng qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro n\\u00f3i ri\\u00eang, theo \\u0111\\u00f3 \\u0111em l\\u1ea1i nhi\\u1ec1u l\\u1ee3i \\u00edch h\\u01a1n cho c\\u00e1c b\\u00ean li\\u00ean quan v\\u00e0 th\\u00fac \\u0111\\u1ea9y s\\u1ef1 ph\\u00e1t tri\\u1ec3n chung c\\u1ee7a n\\u1ec1n kinh t\\u1ebf.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tT\\u01b0 v\\u1ea5n d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n\"}},{\"@type\":\"Question\",\"name\":\"2. What regulations and standards must independent audits in Vietnam comply with, and who issues them? What are the key components?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ph\\u1ea7n tr\\u1ea3 l\\u1eddi c\\u1ee7a c\\u00e2u h\\u1ecfi n\\u00e0y \\u0111\\u01b0\\u1ee3c tr\\u00ecnh b\\u00e0y \\u1edf trang \\u201cNh\\u1eefng quy \\u0111\\u1ecbnh li\\u00ean quan ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp\\u201d. Chi ti\\u1ebft vui l\\u00f2ng xem t\\u1ea1i \\u0111\\u00e2y.\"}},{\"@type\":\"Question\",\"name\":\"3. How is an audit report prepared? Does an unqualified opinion mean the financial statements are guaranteed to have no material misstatements? How are material misstatements understood?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"B\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u01b0\\u1ee3c l\\u1eadp nh\\u01b0 th\\u1ebf n\\u00e0o?Sau khi th\\u1ef1c hi\\u1ec7n xong c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n, ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd ph\\u1ea3i l\\u1eadp b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n theo \\u0111\\u00fang c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn v\\u00e0 m\\u1eabu b\\u00e1o c\\u00e1o c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n, thay v\\u00ec theo ki\\u1ec3u t\\u1ef1 do. C\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n li\\u00ean quan g\\u1ed3m chu\\u1ea9n m\\u1ef1c s\\u1ed1 700, 705, 706, 710, 720, 800, 805, 810, 1000, 930, 920.T\\u00f9y thu\\u1ed9c ph\\u1ea1m vi v\\u00e0 t\\u00ednh ch\\u1ea5t c\\u1ee7a t\\u1eebng lo\\u1ea1i ki\\u1ec3m to\\u00e1n m\\u00e0 m\\u1eabu \\u00fd ki\\u1ebfn to\\u00e1n s\\u1ebd c\\u00f3 nh\\u1eefng \\u0111\\u1eb7c \\u0111i\\u1ec3m ri\\u00eang kh\\u00e1c nhau (xem chi ti\\u1ebft trong c\\u00e1c chu\\u1ea9n m\\u1ef1c tr\\u00ean)\\u0110\\u1ed1i v\\u1edbi ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh (lo\\u1ea1i ki\\u1ec3m to\\u00e1n ph\\u1ed5 bi\\u1ebfn), th\\u00ec b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n s\\u1ebd c\\u00f3 4 lo\\u1ea1i nh\\u01b0 sau:1.\\u00dd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n: L\\u00e0 \\u00fd ki\\u1ebfn \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra khi ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn r\\u1eb1ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c l\\u1eadp, tr\\u00ean c\\u00e1c kh\\u00eda c\\u1ea1nh tr\\u1ecdng y\\u1ebfu, ph\\u00f9 h\\u1ee3p v\\u1edbi khu\\u00f4n kh\\u1ed5 v\\u1ec1 l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng.2.\\u00dd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ch\\u1ea5p nh\\u1eadn t\\u1eebng ph\\u1ea7n:\\u00a0L\\u00e0 \\u00fd ki\\u1ebfn n\\u00e0y \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra trong tr\\u01b0\\u1eddng h\\u1ee3p d\\u1ef1a tr\\u00ean c\\u00e1c b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ea7y \\u0111\\u1ee7, th\\u00edch h\\u1ee3p \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c, ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn l\\u00e0 c\\u00e1c sai s\\u00f3t, x\\u00e9t ri\\u00eang l\\u1ebb hay t\\u1ed5ng h\\u1ee3p l\\u1ea1i, c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu nh\\u01b0ng kh\\u00f4ng lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh; ho\\u1eb7c ki\\u1ec3m to\\u00e1n vi\\u00ean b\\u1ecb gi\\u1edbi h\\u1ea1n c\\u00f4ng t\\u00e1c ki\\u1ec3m to\\u00e1n, kh\\u00f4ng th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p \\u0111\\u1ec3 l\\u00e0m c\\u01a1 s\\u1edf \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n, nh\\u01b0ng ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn r\\u1eb1ng nh\\u1eefng \\u1ea3nh h\\u01b0\\u1edfng c\\u00f3 th\\u1ec3 c\\u00f3 c\\u1ee7a c\\u00e1c sai s\\u00f3t ch\\u01b0a \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n (n\\u1ebfu c\\u00f3) c\\u00f3 th\\u1ec3 l\\u00e0 tr\\u1ecdng y\\u1ebfu nh\\u01b0ng kh\\u00f4ng lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.3. \\u00dd ki\\u1ebfn kh\\u00f4ng ch\\u1ea5p nh\\u1eadn (ho\\u1eb7c \\u00fd ki\\u1ebfn tr\\u00e1i ng\\u01b0\\u1ee3c):\\u00a0\\u00dd ki\\u1ebfn tr\\u00e1i ng\\u01b0\\u1ee3c \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra trong tr\\u01b0\\u1eddng h\\u1ee3p khi d\\u1ef1a tr\\u00ean c\\u00e1c b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ea7y \\u0111\\u1ee7, th\\u00edch h\\u1ee3p \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c, ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn l\\u00e0 c\\u00e1c sai s\\u00f3t, x\\u00e9t ri\\u00eang l\\u1ebb hay t\\u1ed5ng h\\u1ee3p l\\u1ea1i, c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu v\\u00e0 lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh. Lo\\u1ea1i b\\u00e1o c\\u00e1o n\\u00e0y \\u0111\\u01b0\\u1ee3c ph\\u00e1t h\\u00e0nh khi ph\\u1ea1m vi ki\\u1ec3m to\\u00e1n b\\u1ecb gi\\u1edbi h\\u1ea1n nghi\\u00eam tr\\u1ecdng ho\\u1eb7c c\\u00e1c t\\u00e0i li\\u1ec7u qu\\u00e1 m\\u1eadp m\\u1edd, kh\\u00f4ng r\\u00f5 r\\u00e0ng khi\\u1ebfn KTV kh\\u00f4ng th\\u1ec3 ti\\u1ebfn h\\u00e0nh ki\\u1ec3m to\\u00e1n theo ch\\u01b0\\u01a1ng tr\\u00ecnh \\u0111\\u00e3 \\u0111\\u1ecbnh.4. \\u00dd ki\\u1ebfn t\\u1eeb ch\\u1ed1i (ho\\u1eb7c kh\\u00f4ng th\\u1ec3 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn):\\u00a0\\u00dd ki\\u1ebfn t\\u1eeb ch\\u1ed1i \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra trong tr\\u01b0\\u1eddng h\\u1ee3p khi ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p \\u0111\\u1ec3 l\\u00e0m c\\u01a1 s\\u1edf \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn r\\u1eb1ng nh\\u1eefng \\u1ea3nh h\\u01b0\\u1edfng c\\u00f3 th\\u1ec3 c\\u00f3 c\\u1ee7a c\\u00e1c sai s\\u00f3t ch\\u01b0a \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n (n\\u1ebfu c\\u00f3) c\\u00f3 th\\u1ec3 l\\u00e0 tr\\u1ecdng y\\u1ebfu v\\u00e0 lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.\\u00a0\\u0110\\u1ec3 bi\\u1ebft chi ti\\u1ebft h\\u01a1n v\\u1ec1 m\\u1eabu b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n c\\u1ee7a 4 lo\\u1ea1i tr\\u00ean, h\\u00e3y xem chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n s\\u1ed1 700\\u00a0t\\u1ea1i \\u0111\\u00e2y\\u0110\\u1ec3 \\u0111\\u00e1nh gi\\u00e1 xem li\\u1ec7u ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 \\u0111ang tr\\u00ecnh b\\u00e0y \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ph\\u00f9 h\\u1ee3p v\\u1edbi doanh nghi\\u1ec7p c\\u1ee7a m\\u00ecnh hay kh\\u00f4ng, h\\u00e3y tham kh\\u1ea3o nh\\u1eefng h\\u01b0\\u1edbng d\\u1eabn chi ti\\u1ebft trong c\\u00e1c chu\\u1ea9n m\\u1ef1c li\\u00ean quan nh\\u01b0 tr\\u00ecnh b\\u00e0y \\u1edf tr\\u00ean.\\u00dd ki\\u1ebfn ki\\u1ec3m to\\u00e1n l\\u00e0 \\u00fd ki\\u1ebfn ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n (unqualified opinion) th\\u00ec c\\u00f3 ngh\\u0129a l\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ch\\u1eafn ch\\u1eafn s\\u1ebd kh\\u00f4ng c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu?(M\\u1ee5c 05 c\\u1ee7a Chu\\u1ea9n m\\u1ef1c VSA 200)\\u201c\\u0110\\u1ec3 ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 c\\u01a1 s\\u1edf \\u0111\\u1ec3 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n, chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam y\\u00eau c\\u1ea7u ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i \\u0111\\u1ea1t \\u0111\\u01b0\\u1ee3c s\\u1ef1\\u00a0\\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd\\u00a0v\\u1ec1 vi\\u1ec7c li\\u1ec7u b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, x\\u00e9t tr\\u00ean ph\\u01b0\\u01a1ng di\\u1ec7n t\\u1ed5ng th\\u1ec3, c\\u00f3 c\\u00f2n sai s\\u00f3t tr\\u1ecdng y\\u1ebfu\\u00a0do gian l\\u1eadn ho\\u1eb7c do nh\\u1ea7m l\\u1eabn hay kh\\u00f4ng.\\u00a0S\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd\\u00a0l\\u00e0 s\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o \\u1edf m\\u1ee9c \\u0111\\u1ed9 cao v\\u00e0 ch\\u1ec9 \\u0111\\u1ea1t \\u0111\\u01b0\\u1ee3c khi ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p nh\\u1eb1m l\\u00e0m gi\\u1ea3m r\\u1ee7i ro ki\\u1ec3m to\\u00e1n (l\\u00e0 r\\u1ee7i ro do ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn kh\\u00f4ng ph\\u00f9 h\\u1ee3p khi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u00f2n c\\u00f3 nh\\u1eefng sai s\\u00f3t tr\\u1ecdng y\\u1ebfu) t\\u1edbi m\\u1ed9t m\\u1ee9c \\u0111\\u1ed9 th\\u1ea5p c\\u00f3 th\\u1ec3 ch\\u1ea5p nh\\u1eadn \\u0111\\u01b0\\u1ee3c.\\u00a0Tuy nhi\\u00ean, s\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd kh\\u00f4ng ph\\u1ea3i l\\u00e0 \\u0111\\u1ea3m b\\u1ea3o tuy\\u1ec7t \\u0111\\u1ed1i, do lu\\u00f4n t\\u1ed3n t\\u1ea1i nh\\u1eefng h\\u1ea1n ch\\u1ebf v\\u1ed1n c\\u00f3 c\\u1ee7a cu\\u1ed9c ki\\u1ec3m to\\u00e1n l\\u00e0m cho h\\u1ea7u h\\u1ebft b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n m\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean d\\u1ef1a v\\u00e0o \\u0111\\u1ec3 \\u0111\\u01b0a ra k\\u1ebft lu\\u1eadn v\\u00e0 \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n \\u0111\\u1ec1u mang t\\u00ednh thuy\\u1ebft ph\\u1ee5c h\\u01a1n l\\u00e0 kh\\u1eb3ng \\u0111\\u1ecbnh (xem h\\u01b0\\u1edbng d\\u1eabn t\\u1ea1i \\u0111o\\u1ea1n\\u00a0\\u00a0A28 &#8211; A52 Chu\\u1ea9n m\\u1ef1c n\\u00e0y)\\u201dC\\u0103n c\\u1ee9 v\\u00e0o gi\\u1ea3i tr\\u00ecnh nh\\u01b0 tr\\u00ean c\\u00f3 th\\u1ec3 hi\\u1ec3u l\\u00e0 trong m\\u1ecdi tr\\u01b0\\u1eddng h\\u1ee3p kh\\u00f4ng th\\u1ec3 kh\\u1eb3ng \\u0111\\u1ecbnh l\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ch\\u1eafc ch\\u1eafn s\\u1ebd kh\\u00f4ng th\\u1ec3 c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu \\u0111\\u01b0\\u1ee3c, tuy nhi\\u00ean, n\\u1ebfu c\\u00f3 \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n th\\u00ec kh\\u1ea3 n\\u0103ng c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu s\\u1ebd \\u1edf m\\u1ee9c r\\u1ea5t th\\u1ea5p.Sai s\\u00f3t tr\\u1ecdng y\\u1ebfu c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c hi\\u1ec3u nh\\u01b0 th\\u1ebf n\\u00e0o?(M\\u1ee5c 06 c\\u1ee7a Chu\\u1ea9n m\\u1ef1c VSA 200)\\u201cKh\\u00e1i ni\\u1ec7m v\\u1ec1 t\\u00ednh tr\\u1ecdng y\\u1ebfu \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1eed d\\u1ee5ng trong c\\u1ea3 giai \\u0111o\\u1ea1n l\\u1eadp k\\u1ebf ho\\u1ea1ch v\\u00e0 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n v\\u00e0 trong vi\\u1ec7c \\u0111\\u00e1nh gi\\u00e1 \\u1ea3nh h\\u01b0\\u1edfng c\\u1ee7a nh\\u1eefng sai s\\u00f3t \\u0111\\u00e3 ph\\u00e1t hi\\u1ec7n trong qu\\u00e1 tr\\u00ecnh ki\\u1ec3m to\\u00e1n, k\\u1ec3 c\\u1ea3 nh\\u1eefng sai s\\u00f3t ch\\u01b0a \\u0111\\u01b0\\u1ee3c \\u0111i\\u1ec1u ch\\u1ec9nh (n\\u1ebfu c\\u00f3) trong b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh (xem c\\u00e1c quy \\u0111\\u1ecbnh v\\u00e0 h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 320 v\\u00e0 s\\u1ed1 450). Nh\\u00ecn chung, c\\u00e1c sai s\\u00f3t, bao g\\u1ed3m c\\u1ea3 vi\\u1ec7c b\\u1ecf s\\u00f3t,\\u00a0\\u0111\\u01b0\\u1ee3c coi l\\u00e0 tr\\u1ecdng y\\u1ebfu\\u00a0khi x\\u00e9t ri\\u00eang l\\u1ebb hay t\\u1ed5ng h\\u1ee3p l\\u1ea1i,\\u00a0sai s\\u00f3t \\u0111\\u00f3 c\\u00f3 th\\u1ec3 g\\u00e2y \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u1ebfn quy\\u1ebft \\u0111\\u1ecbnh c\\u1ee7a ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.S\\u1ef1 x\\u00e9t \\u0111o\\u00e1n v\\u1ec1 m\\u1ee9c tr\\u1ecdng y\\u1ebfu c\\u1ea7n \\u0111\\u01b0\\u1ee3c xem x\\u00e9t trong ho\\u00e0n c\\u1ea3nh c\\u1ee5 th\\u1ec3, tr\\u00ean c\\u01a1 s\\u1edf ki\\u1ec3m to\\u00e1n vi\\u00ean hi\\u1ec3u r\\u00f5 v\\u1ec1 nh\\u1eefng th\\u00f4ng tin t\\u00e0i ch\\u00ednh m\\u00e0 ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh quan t\\u00e2m, quy m\\u00f4 ho\\u1eb7c b\\u1ea3n ch\\u1ea5t c\\u1ee7a sai s\\u00f3t, ho\\u1eb7c k\\u1ebft h\\u1ee3p c\\u1ea3 hai y\\u1ebfu t\\u1ed1 \\u0111\\u00f3. Tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean l\\u00e0 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn \\u0111\\u1ed1i v\\u1edbi t\\u1ed5ng th\\u1ec3 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, do \\u0111\\u00f3, ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng c\\u00f3 tr\\u00e1ch nhi\\u1ec7m ph\\u00e1t hi\\u1ec7n c\\u00e1c sai s\\u00f3t kh\\u00f4ng mang t\\u00ednh tr\\u1ecdng y\\u1ebfu \\u0111\\u1ed1i v\\u1edbi t\\u1ed5ng th\\u1ec3 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.\\u201d\"}},{\"@type\":\"Question\",\"name\":\"4. If audited financial statements contain material misstatements due to fraud, who bears responsibility and how? Why might independent audits fail to detect fraud? What requirements and guidance do independent auditing standards provide regarding fraud risk?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"N\\u1ebfu b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n nh\\u01b0ng sau \\u0111\\u00f3 \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n l\\u00e0 c\\u00f3 nh\\u1eefng sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn th\\u00ec nh\\u1eefng ai s\\u1ebd ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m v\\u00e0 ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m nh\\u01b0 th\\u1ebf n\\u00e0o?Khi nh\\u1eefng gian l\\u1eadn tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n th\\u00ec nh\\u1eefng b\\u00ean sau \\u0111\\u00e2y s\\u1ebd ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc c\\u00e1c b\\u00ean li\\u00ean quan tr\\u1ef1c ti\\u1ebfp nh\\u01b0 sau:Ban qu\\u1ea3n tr\\u1ecb v\\u00e0 Ban gi\\u00e1m \\u0111\\u1ed1c c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc c\\u00e1c c\\u1ed5 \\u0111\\u00f4ng\\\/ nh\\u00e0 \\u0111\\u1ea7u t\\u01b0 v\\u00ec \\u0111\\u00e3 \\u0111\\u1ec3 x\\u1ea9y ra c\\u00e1c sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn.\\u00a0Vi\\u1ec7c ng\\u0103n ng\\u1eeba v\\u00e0 ph\\u00e1t hi\\u1ec7n gian l\\u1eadn tr\\u01b0\\u1edbc h\\u1ebft thu\\u1ed9c v\\u1ec1 tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a Ban qu\\u1ea3n tr\\u1ecb v\\u00e0 Ban Gi\\u00e1m \\u0111\\u1ed1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n (\\u0111i\\u1ec1u n\\u00e0y th\\u01b0\\u1eddng \\u0111\\u01b0\\u1ee3c th\\u1ec3 hi\\u1ec7n r\\u00f5 trong \\u0111i\\u1ec1u l\\u1ec7 c\\u1ee7a doanh nghi\\u1ec7p). \\u0110i\\u1ec1u quan tr\\u1ecdng l\\u00e0 Ban Gi\\u00e1m \\u0111\\u1ed1c, v\\u1edbi s\\u1ef1 gi\\u00e1m s\\u00e1t c\\u1ee7a Ban qu\\u1ea3n tr\\u1ecb, ph\\u1ea3i \\u0111\\u1eb7c bi\\u1ec7t ch\\u00fa \\u00fd \\u0111\\u1ebfn vi\\u1ec7c ng\\u0103n ng\\u1eeba gian l\\u1eadn nh\\u1eb1m l\\u00e0m gi\\u1ea3m b\\u1edbt c\\u00e1c c\\u01a1 h\\u1ed9i th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn v\\u00e0 ph\\u00e1t hi\\u1ec7n gian l\\u1eadn qua \\u0111\\u00f3 thuy\\u1ebft ph\\u1ee5c c\\u00e1c c\\u00e1 nh\\u00e2n kh\\u00f4ng th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn v\\u00ec kh\\u1ea3 n\\u0103ng b\\u1ecb ph\\u00e1t hi\\u1ec7n v\\u00e0 x\\u1eed ph\\u1ea1t. Tr\\u00e1ch nhi\\u1ec7m n\\u00e0y bao g\\u1ed3m vi\\u1ec7c cam k\\u1ebft t\\u1ea1o ra v\\u0103n h\\u00f3a trung th\\u1ef1c v\\u00e0 h\\u00e0nh vi c\\u00f3 \\u0111\\u1ea1o \\u0111\\u1ee9c m\\u00e0 c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c t\\u0103ng c\\u01b0\\u1eddng b\\u1eb1ng ho\\u1ea1t \\u0111\\u1ed9ng gi\\u00e1m s\\u00e1t t\\u00edch c\\u1ef1c c\\u1ee7a Ban qu\\u1ea3n tr\\u1ecb. Trong khi th\\u1ef1c hi\\u1ec7n tr\\u00e1ch nhi\\u1ec7m gi\\u00e1m s\\u00e1t c\\u1ee7a m\\u00ecnh, Ban qu\\u1ea3n tr\\u1ecb ph\\u1ea3i xem x\\u00e9t kh\\u1ea3 n\\u0103ng x\\u1ea3y ra h\\u00e0nh vi kh\\u1ed1ng ch\\u1ebf ki\\u1ec3m so\\u00e1t ho\\u1eb7c h\\u00e0nh \\u0111\\u1ed9ng g\\u00e2y \\u1ea3nh h\\u01b0\\u1edfng kh\\u00f4ng th\\u00edch h\\u1ee3p \\u0111\\u1ebfn quy tr\\u00ecnh l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, v\\u00ed d\\u1ee5 vi\\u1ec7c Ban Gi\\u00e1m \\u0111\\u1ed1c c\\u1ed1 g\\u1eafng \\u0111i\\u1ec1u ch\\u1ec9nh k\\u1ebft qu\\u1ea3 kinh doanh \\u0111\\u1ec3 c\\u00e1c nh\\u00e0 ph\\u00e2n t\\u00edch hi\\u1ec3u kh\\u00f4ng \\u0111\\u00fang v\\u1ec1 hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng v\\u00e0 kh\\u1ea3 n\\u0103ng sinh l\\u1eddi c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.C\\u00e1c b\\u1ed9 ph\\u1eadn trong doanh nghi\\u1ec7p (c\\u00f3 ch\\u1ee9c n\\u0103ng li\\u00ean quan \\u0111\\u1ebfn qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro) c\\u00f3 th\\u1ec3 ph\\u1ea3i ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m t\\u01b0\\u01a1ng \\u1ee9ng tr\\u01b0\\u1edbc Ban qu\\u1ea3n tr\\u1ecb v\\u00e0 Ban gi\\u00e1m \\u0111\\u1ed1c n\\u1ebfu kh\\u00f4ng th\\u1ef1c hi\\u1ec7n \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ph\\u00f9 h\\u1ee3p c\\u00e1c ch\\u1ee9c n\\u0103ng c\\u00f4ng vi\\u1ec7c li\\u00ean quan.\\u00a0C\\u00e1c b\\u1ed9 ph\\u1eadn li\\u00ean quan c\\u00f3 th\\u1ec3 bao g\\u1ed3m: \\u1ee7y ban qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro, gi\\u00e1m \\u0111\\u1ed1c c\\u00e1c b\\u1ed9 ph\\u1eadn li\\u00ean quan, ki\\u1ec3m to\\u00e1n n\\u1ed9i b\\u1ed9, gi\\u00e1m \\u0111\\u1ed1c t\\u00e0i ch\\u00ednh, k\\u1ebf to\\u00e1n tr\\u01b0\\u1edfng, nh\\u00e2n vi\\u00ean ph\\u1ee5 tr\\u00e1ch th\\u1ef1c hi\\u1ec7n c\\u00e1c ki\\u1ec3m so\\u00e1tC\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch c\\u00f3 th\\u1ec3 ph\\u1ea3i ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc nh\\u1eefng ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh n\\u1ebfu kh\\u00f4ng tu\\u00e2n th\\u1ee7 ch\\u1eb7t ch\\u1ebd c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n li\\u00ean quan \\u0111\\u1ebfn r\\u1ee7i ro do gian l\\u1eadn\\u00a0(Chu\\u1ea9n m\\u1ef1c 240 \\u2013 Tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean li\\u00ean quan \\u0111\\u1ebfn gian l\\u1eadn).Theo \\u0111\\u00f3, ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u00f3 th\\u1ec3 ki\\u1ec7n c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch ra t\\u00f2a \\u0111\\u1ec3 \\u0111\\u00f2i b\\u1ed3i th\\u01b0\\u1eddng c\\u00e1c thi\\u1ec7t h\\u1ea1i c\\u1ee7a m\\u00ecnh n\\u1ebfu cho r\\u1eb1ng c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch \\u0111\\u00e3 kh\\u00f4ng th\\u1ef1c hi\\u1ec7n \\u0111\\u1ea7y \\u0111\\u1ee7 tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a m\\u00ecnh, ho\\u1eb7c c\\u00f3 h\\u00e0nh vi vi ph\\u1ea1m \\u0111\\u1ea1o \\u0111\\u1ee9c ngh\\u1ec1 nghi\\u1ec7p. N\\u1ebfu vi\\u1ec7c ki\\u1ec3m tra h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n cho th\\u1ea5y b\\u1eb1ng ch\\u1ee9ng v\\u1ec1 vi\\u1ec7c n\\u00e0y th\\u00ec c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd ph\\u1ea3i ch\\u1ecbu b\\u1ed3i th\\u01b0\\u1eddng v\\u00e0 ch\\u1ebf t\\u00e0i ph\\u1ea1t theo quy\\u1ebft \\u0111\\u1ecbnh c\\u1ee7a t\\u00f2a \\u00e1n.T\\u1ea1i sao ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 th\\u1ec3 kh\\u00f4ng ph\\u00e1t hi\\u1ec7n \\u0111\\u01b0\\u1ee3c c\\u00e1c gian l\\u1eadn?Khi th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n theo c\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam, ki\\u1ec3m to\\u00e1n vi\\u00ean ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m \\u0111\\u1ea1t \\u0111\\u01b0\\u1ee3c s\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd r\\u1eb1ng li\\u1ec7u b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, x\\u00e9t tr\\u00ean ph\\u01b0\\u01a1ng di\\u1ec7n t\\u1ed5ng th\\u1ec3, c\\u00f3 c\\u00f2n sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn ho\\u1eb7c nh\\u1ea7m l\\u1eabn hay kh\\u00f4ng. Do nh\\u1eefng h\\u1ea1n ch\\u1ebf v\\u1ed1n c\\u00f3 c\\u1ee7a ki\\u1ec3m to\\u00e1n, n\\u00ean c\\u00f3 r\\u1ee7i ro kh\\u00f4ng th\\u1ec3 tr\\u00e1nh kh\\u1ecfi l\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng ph\\u00e1t hi\\u1ec7n \\u0111\\u01b0\\u1ee3c m\\u1ed9t s\\u1ed1 sai s\\u00f3t l\\u00e0m \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu \\u0111\\u1ebfn b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, k\\u1ec3 c\\u1ea3 khi cu\\u1ed9c ki\\u1ec3m to\\u00e1n \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c l\\u1eadp k\\u1ebf ho\\u1ea1ch v\\u00e0 th\\u1ef1c hi\\u1ec7n theo c\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam (xem \\u0111o\\u1ea1n A51 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 200).Nh\\u01b0 \\u0111\\u00e3 \\u0111\\u1ec1 c\\u1eadp t\\u1ea1i \\u0111o\\u1ea1n A51 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t\\u00a0Nam\\u00a0s\\u1ed1 200, \\u1ea3nh h\\u01b0\\u1edfng c\\u1ee7a c\\u00e1c h\\u1ea1n ch\\u1ebf v\\u1ed1n c\\u00f3 l\\u00e0 \\u0111\\u1eb7c bi\\u1ec7t nghi\\u00eam tr\\u1ecdng \\u0111\\u1ed1i v\\u1edbi c\\u00e1c sai s\\u00f3t do gian l\\u1eadn. R\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn cao h\\u01a1n r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do nh\\u1ea7m l\\u1eabn. \\u0110\\u00f3 l\\u00e0 do gian l\\u1eadn c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n th\\u00f4ng qua c\\u00e1c m\\u00e1nh kh\\u00f3e tinh vi v\\u00e0 \\u0111\\u01b0\\u1ee3c t\\u1ed5 ch\\u1ee9c ch\\u1eb7t ch\\u1ebd nh\\u1eb1m che gi\\u1ea5u h\\u00e0nh vi gian l\\u1eadn, nh\\u01b0 gi\\u1ea3 m\\u1ea1o h\\u1ed3 s\\u01a1, c\\u1ed1 \\u00fd kh\\u00f4ng ghi ch\\u00e9p c\\u00e1c giao d\\u1ecbch, ho\\u1eb7c c\\u1ed1 \\u00fd cung c\\u1ea5p c\\u00e1c gi\\u1ea3i tr\\u00ecnh sai cho ki\\u1ec3m to\\u00e1n vi\\u00ean. H\\u00e0nh \\u0111\\u1ed9ng che gi\\u1ea5u c\\u00f2n c\\u00f3 th\\u1ec3 kh\\u00f3 ph\\u00e1t hi\\u1ec7n h\\u01a1n khi c\\u00f3 s\\u1ef1 th\\u00f4ng \\u0111\\u1ed3ng th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn. S\\u1ef1 th\\u00f4ng \\u0111\\u1ed3ng c\\u00f3 th\\u1ec3 l\\u00e0m cho ki\\u1ec3m to\\u00e1n vi\\u00ean tin r\\u1eb1ng b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n l\\u00e0 thuy\\u1ebft ph\\u1ee5c trong khi th\\u1ef1c t\\u1ebf \\u0111\\u00f3 l\\u00e0 nh\\u1eefng b\\u1eb1ng ch\\u1ee9ng gi\\u1ea3. Kh\\u1ea3 n\\u0103ng ph\\u00e1t hi\\u1ec7n gian l\\u1eadn c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 thu\\u1ed9c v\\u00e0o c\\u00e1c y\\u1ebfu t\\u1ed1 nh\\u01b0 k\\u1ef9 n\\u0103ng c\\u1ee7a th\\u1ee7 ph\\u1ea1m, t\\u1ea7n su\\u1ea5t v\\u00e0 m\\u1ee9c \\u0111\\u1ed9 c\\u1ee7a h\\u00e0nh vi thao t\\u00fang, m\\u1ee9c \\u0111\\u1ed9 th\\u00f4ng \\u0111\\u1ed3ng, gi\\u00e1 tr\\u1ecb c\\u1ee7a kho\\u1ea3n ti\\u1ec1n b\\u1ecb thao t\\u00fang, c\\u1ea5p b\\u1eadc c\\u1ee7a nh\\u1eefng c\\u00e1 nh\\u00e2n c\\u00f3 h\\u00e0nh vi gian l\\u1eadn. M\\u1eb7c d\\u00f9 ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c c\\u00e1c c\\u01a1 h\\u1ed9i th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn, nh\\u01b0ng r\\u1ea5t kh\\u00f3 \\u0111\\u1ec3 c\\u00f3 th\\u1ec3 x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c c\\u00e1c sai s\\u00f3t trong c\\u00e1c l\\u0129nh v\\u1ef1c m\\u00e0 h\\u1ecd xem x\\u00e9t, nh\\u01b0 c\\u00e1c \\u01b0\\u1edbc t\\u00ednh k\\u1ebf to\\u00e1n, l\\u00e0 do gian l\\u1eadn hay nh\\u1ea7m l\\u1eabn.Ngo\\u00e0i ra, r\\u1ee7i ro v\\u1ec1 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng ph\\u00e1t hi\\u1ec7n h\\u1ebft sai s\\u00f3t tr\\u1ecdng y\\u1ebfu xu\\u1ea5t ph\\u00e1t t\\u1eeb h\\u00e0nh vi gian l\\u1eadn c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c l\\u00e0 cao h\\u01a1n so v\\u1edbi vi\\u1ec7c ph\\u00e1t hi\\u1ec7n sai s\\u00f3t do gian l\\u1eadn c\\u1ee7a nh\\u00e2n vi\\u00ean, b\\u1edfi v\\u00ec Ban Gi\\u00e1m \\u0111\\u1ed1c th\\u01b0\\u1eddng xuy\\u00ean c\\u00f3 \\u0111i\\u1ec1u ki\\u1ec7n tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp thao t\\u00fang vi\\u1ec7c ghi s\\u1ed5 k\\u1ebf to\\u00e1n, tr\\u00ecnh b\\u00e0y c\\u00e1c th\\u00f4ng tin t\\u00e0i ch\\u00ednh gian l\\u1eadn ho\\u1eb7c kh\\u1ed1ng ch\\u1ebf c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t \\u0111\\u01b0\\u1ee3c thi\\u1ebft l\\u1eadp nh\\u1eb1m ng\\u0103n ng\\u1eeba c\\u00e1c h\\u00e0nh vi gian l\\u1eadn t\\u01b0\\u01a1ng t\\u1ef1 c\\u1ee7a c\\u00e1c nh\\u00e2n vi\\u00ean kh\\u00e1c.Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 nh\\u1eefng y\\u00eau c\\u1ea7u v\\u00e0 h\\u01b0\\u1edbng d\\u1eabn nh\\u01b0 th\\u1ebf n\\u00e0o \\u0111\\u1ed1i v\\u1edbi r\\u1ee7i ro gian l\\u1eadn?Chu\\u1ea9n m\\u1ef1c 240 (Tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean li\\u00ean quan \\u0111\\u1ebfn gian l\\u1eadn) h\\u01b0\\u1edbng d\\u1eabn nh\\u1eefng n\\u1ed9i dung nh\\u01b0 sau:Th\\u00e1i \\u0111\\u1ed9 ho\\u00e0i nghi ngh\\u1ec1 nghi\\u1ec7p:Theo Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 200, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i duy tr\\u00ec th\\u00e1i \\u0111\\u1ed9 ho\\u00e0i nghi ngh\\u1ec1 nghi\\u1ec7p trong su\\u1ed1t cu\\u1ed9c ki\\u1ec3m to\\u00e1n, ph\\u1ea3i nh\\u1eadn th\\u1ee9c \\u0111\\u01b0\\u1ee3c kh\\u1ea3 n\\u0103ng c\\u00f3 th\\u1ec3 t\\u1ed3n t\\u1ea1i sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn, cho d\\u00f9 trong c\\u00e1c cu\\u1ed9c ki\\u1ec3m to\\u00e1n tr\\u01b0\\u1edbc, ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e3 bi\\u1ebft v\\u1ec1 t\\u00ednh trung th\\u1ef1c v\\u00e0 ch\\u00ednh tr\\u1ef1c c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c v\\u00e0 Ban qu\\u1ea3n tr\\u1ecb c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1nTh\\u1ea3o lu\\u1eadn trong nh\\u00f3m ki\\u1ec3m to\\u00e1n\\u0110o\\u1ea1n 10 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 315 y\\u00eau c\\u1ea7u nh\\u00f3m ki\\u1ec3m to\\u00e1n ph\\u1ea3i t\\u1ed5 ch\\u1ee9c th\\u1ea3o lu\\u1eadn gi\\u1eefa c\\u00e1c th\\u00e0nh vi\\u00ean trong nh\\u00f3m v\\u00e0 th\\u00e0nh vi\\u00ean Ban Gi\\u00e1m \\u0111\\u1ed1c ph\\u1ee5 tr\\u00e1ch t\\u1ed5ng th\\u1ec3 cu\\u1ed9c ki\\u1ec3m to\\u00e1n ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 c\\u1ea7n trao \\u0111\\u1ed5i v\\u1edbi c\\u00e1c th\\u00e0nh vi\\u00ean c\\u1ee7a nh\\u00f3m ki\\u1ec3m to\\u00e1n kh\\u00f4ng tham gia cu\\u1ed9c th\\u1ea3o lu\\u1eadn nh\\u00f3m. Cu\\u1ed9c th\\u1ea3o lu\\u1eadn n\\u00e0y ph\\u1ea3i \\u0111\\u1eb7c bi\\u1ec7t t\\u1eadp trung v\\u00e0o n\\u1ed9i dung v\\u00e0 c\\u00e1ch th\\u1ee9c m\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n d\\u1ec5 c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn, k\\u1ec3 c\\u1ea3 vi\\u1ec7c gian l\\u1eadn \\u0111\\u00f3 c\\u00f3 th\\u1ec3 x\\u1ea3y ra nh\\u01b0 th\\u1ebf n\\u00e0o. Cu\\u1ed9c th\\u1ea3o lu\\u1eadn n\\u00e0y ph\\u1ea3i \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n k\\u1ec3 c\\u1ea3 khi nh\\u00f3m ki\\u1ec3m to\\u00e1n tin t\\u01b0\\u1edfng v\\u00e0o t\\u00ednh trung th\\u1ef1c v\\u00e0 ch\\u00ednh tr\\u1ef1c c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c v\\u00e0 Ban qu\\u1ea3n tr\\u1ecb c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1nTh\\u1ee7 t\\u1ee5c \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro v\\u00e0 c\\u00e1c ho\\u1ea1t \\u0111\\u1ed9ng li\\u00ean quanKhi th\\u1ef1c hi\\u1ec7n th\\u1ee7 t\\u1ee5c \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro v\\u00e0 c\\u00e1c ho\\u1ea1t \\u0111\\u1ed9ng li\\u00ean quan nh\\u1eb1m t\\u00ecm hi\\u1ec3u v\\u1ec1 \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n v\\u00e0 m\\u00f4i tr\\u01b0\\u1eddng ho\\u1ea1t \\u0111\\u1ed9ng c\\u1ee7a \\u0111\\u01a1n v\\u1ecb, bao g\\u1ed3m ki\\u1ec3m so\\u00e1t n\\u1ed9i b\\u1ed9 c\\u1ee7a \\u0111\\u01a1n v\\u1ecb, theo y\\u00eau c\\u1ea7u c\\u1ee7a \\u0111o\\u1ea1n 05 &#8211; 24 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 315, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c t\\u1ea1i c\\u00e1c \\u0111o\\u1ea1n 17 &#8211; 24 c\\u1ee7a Chu\\u1ea9n m\\u1ef1c n\\u00e0y \\u0111\\u1ec3 thu th\\u1eadp th\\u00f4ng tin nh\\u1eb1m x\\u00e1c \\u0111\\u1ecbnh r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn.X\\u00e1c \\u0111\\u1ecbnh v\\u00e0 \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadnTheo \\u0111o\\u1ea1n 25 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 315, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh v\\u00e0 \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn \\u1edf c\\u1ea5p \\u0111\\u1ed9 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 \\u1edf c\\u1ea5p \\u0111\\u1ed9 c\\u01a1 s\\u1edf d\\u1eabn li\\u1ec7u c\\u1ee7a c\\u00e1c nh\\u00f3m giao d\\u1ecbch, s\\u1ed1 d\\u01b0 t\\u00e0i kho\\u1ea3n v\\u00e0 th\\u00f4ng tin thuy\\u1ebft minh.Bi\\u1ec7n ph\\u00e1p x\\u1eed l\\u00fd \\u0111\\u1ed1i v\\u1edbi r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c \\u0111\\u00e1nh gi\\u00e1Theo \\u0111o\\u1ea1n 05 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 330, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh bi\\u1ec7n ph\\u00e1p x\\u1eed l\\u00fd t\\u1ed5ng th\\u1ec3 \\u0111\\u1ec3 x\\u1eed l\\u00fd c\\u00e1c r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c \\u0111\\u00e1nh gi\\u00e1 \\u1edf c\\u1ea5p \\u0111\\u1ed9 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh\\u0110\\u00e1nh gi\\u00e1 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1nN\\u1ebfu x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c m\\u1ed9t sai s\\u00f3t, b\\u1ea5t k\\u1ec3 c\\u00f3 tr\\u1ecdng y\\u1ebfu hay kh\\u00f4ng, m\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 l\\u00fd do \\u0111\\u1ec3 tin r\\u1eb1ng sai s\\u00f3t \\u0111\\u00f3 xu\\u1ea5t ph\\u00e1t t\\u1eeb gian l\\u1eadn ho\\u1eb7c c\\u00f3 th\\u1ec3 xu\\u1ea5t ph\\u00e1t t\\u1eeb gian l\\u1eadn v\\u00e0 c\\u00f3 s\\u1ef1 tham gia c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c (\\u0111\\u1eb7c bi\\u1ec7t l\\u00e0 l\\u00e3nh \\u0111\\u1ea1o c\\u1ea5p cao), th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i xem x\\u00e9t l\\u1ea1i \\u0111\\u00e1nh gi\\u00e1 c\\u1ee7a m\\u00ecnh v\\u1ec1 r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn v\\u00e0 \\u1ea3nh h\\u01b0\\u1edfng c\\u1ee7a sai s\\u00f3t \\u0111\\u00f3 t\\u1edbi n\\u1ed9i dung, l\\u1ecbch tr\\u00ecnh, ph\\u1ea1m vi c\\u1ee7a c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi r\\u1ee7i ro \\u0111\\u00e3 \\u0111\\u00e1nh gi\\u00e1. Khi xem x\\u00e9t l\\u1ea1i \\u0111\\u1ed9 tin c\\u1eady c\\u1ee7a c\\u00e1c b\\u1eb1ng ch\\u1ee9ng \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c tr\\u01b0\\u1edbc \\u0111\\u00f3, ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u0169ng ph\\u1ea3i c\\u00e2n nh\\u1eafc xem c\\u00e1c t\\u00ecnh hu\\u1ed1ng ho\\u1eb7c \\u0111i\\u1ec1u ki\\u1ec7n c\\u00f3 bi\\u1ec3u hi\\u1ec7n h\\u00e0nh vi th\\u00f4ng \\u0111\\u1ed3ng li\\u00ean quan \\u0111\\u1ebfn c\\u00e1c nh\\u00e2n vi\\u00ean, Ban Gi\\u00e1m \\u0111\\u1ed1c ho\\u1eb7c c\\u00e1c b\\u00ean th\\u1ee9 ba hay kh\\u00f4ngKi\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng th\\u1ec3 ti\\u1ebfp t\\u1ee5c h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1nDo k\\u1ebft qu\\u1ea3 c\\u1ee7a m\\u1ed9t sai s\\u00f3t do gian l\\u1eadn ho\\u1eb7c nghi ng\\u1edd c\\u00f3 gian l\\u1eadn, n\\u1ebfu g\\u1eb7p ph\\u1ea3i t\\u00ecnh hu\\u1ed1ng d\\u1eabn \\u0111\\u1ebfn y\\u00eau c\\u1ea7u xem x\\u00e9t l\\u1ea1i kh\\u1ea3 n\\u0103ng ti\\u1ebfp t\\u1ee5c th\\u1ef1c hi\\u1ec7n c\\u00f4ng vi\\u1ec7c ki\\u1ec3m to\\u00e1n th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i \\u00e1p d\\u1ee5ng theo c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n.Trao \\u0111\\u1ed5i v\\u1edbi Ban Gi\\u00e1m \\u0111\\u1ed1c v\\u00e0 Ban qu\\u1ea3n tr\\u1ecb \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1nN\\u1ebfu ki\\u1ec3m to\\u00e1n vi\\u00ean x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c h\\u00e0nh vi gian l\\u1eadn ho\\u1eb7c thu th\\u1eadp \\u0111\\u01b0\\u1ee3c th\\u00f4ng tin cho th\\u1ea5y c\\u00f3 th\\u1ec3 c\\u00f3 h\\u00e0nh vi gian l\\u1eadn th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i k\\u1ecbp th\\u1eddi trao \\u0111\\u1ed5i c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 n\\u00e0y v\\u1edbi c\\u1ea5p qu\\u1ea3n l\\u00fd th\\u00edch h\\u1ee3p c\\u1ee7a \\u0111\\u01a1n v\\u1ecb nh\\u1eb1m th\\u00f4ng b\\u00e1o v\\u1edbi nh\\u1eefng ng\\u01b0\\u1eddi c\\u00f3 tr\\u00e1ch nhi\\u1ec7m ch\\u00ednh trong vi\\u1ec7c ng\\u0103n ng\\u1eeba v\\u00e0 ph\\u00e1t hi\\u1ec7n gian l\\u1eadn v\\u1ec1 c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 li\\u00ean quan \\u0111\\u1ebfn tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a h\\u1ecdTrao \\u0111\\u1ed5i v\\u1edbi c\\u00e1c c\\u01a1 quan qu\\u1ea3n l\\u00fd v\\u00e0 c\\u01a1 quan ph\\u00e1p lu\\u1eadt c\\u00f3 li\\u00ean quanN\\u1ebfu x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c h\\u00e0nh vi gian l\\u1eadn ho\\u1eb7c nghi ng\\u1edd c\\u00f3 h\\u00e0nh vi gian l\\u1eadn th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh tr\\u00e1ch nhi\\u1ec7m b\\u00e1o c\\u00e1o v\\u1ec1 h\\u00e0nh vi gian l\\u1eadn ho\\u1eb7c nghi ng\\u1edd c\\u00f3 h\\u00e0nh vi gian l\\u1eadn \\u0111\\u00f3 v\\u1edbi b\\u00ean th\\u1ee9 ba (n\\u1ebfu c\\u00f3). M\\u1eb7c d\\u00f9 tr\\u00e1ch nhi\\u1ec7m b\\u1ea3o m\\u1eadt th\\u00f4ng tin c\\u1ee7a kh\\u00e1ch h\\u00e0ng c\\u00f3 th\\u1ec3 kh\\u00f4ng cho ph\\u00e9p ki\\u1ec3m to\\u00e1n vi\\u00ean th\\u1ef1c hi\\u1ec7n vi\\u1ec7c b\\u00e1o c\\u00e1o \\u0111\\u00f3 nh\\u01b0ng trong m\\u1ed9t s\\u1ed1 tr\\u01b0\\u1eddng h\\u1ee3p, tr\\u00e1ch nhi\\u1ec7m ph\\u00e1p l\\u00fd c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 cao h\\u01a1n tr\\u00e1ch nhi\\u1ec7m b\\u1ea3o m\\u1eadt \\u0111\\u00f3\"}},{\"@type\":\"Question\",\"name\":\"5. What is the role of independent audit in Vietnam?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"T\\u1ea1i Vi\\u1ec7t Nam v\\u00e0 tr\\u00ean th\\u1ebf gi\\u1edbi, vai tr\\u00f2 c\\u1ee7a ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp r\\u1ea5t quan tr\\u1ecdng v\\u00e0 \\u0111a d\\u1ea1ng. C\\u00f3 th\\u1ec3 k\\u1ec3 \\u0111\\u1ebfn m\\u1ed9t s\\u1ed1 vai tr\\u00f2 ti\\u00eau bi\\u1ec3u nh\\u01b0 sau:\\u0110\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng th\\u00f4ng tin t\\u00e0i ch\\u00ednh v\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a c\\u00e1c t\\u1ed5 ch\\u1ee9c \\u0111\\u00e1ng tin c\\u1eady v\\u00e0 ch\\u00ednh x\\u00e1c. Qua vi\\u1ec7c ki\\u1ec3m tra, \\u0111\\u00e1nh gi\\u00e1 v\\u00e0 x\\u00e1c nh\\u1eadn s\\u1ef1 tu\\u00e2n th\\u1ee7 c\\u00e1c quy \\u0111\\u1ecbnh ph\\u00e1p lu\\u1eadt v\\u00e0 ti\\u00eau chu\\u1ea9n k\\u1ebf to\\u00e1n, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng th\\u00f4ng tin \\u0111\\u01b0\\u1ee3c c\\u00f4ng b\\u1ed1 l\\u00e0 minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady.Ph\\u00e1t hi\\u1ec7n v\\u00e0 ng\\u0103n ch\\u1eb7n gian l\\u1eadn v\\u00e0 sai s\\u00f3t: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap ph\\u00e1t hi\\u1ec7n c\\u00e1c sai s\\u00f3t, gian l\\u1eadn, l\\u1ea1m quy\\u1ec1n v\\u00e0 s\\u1ef1 l\\u00e3ng ph\\u00ed trong qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh. B\\u1eb1ng c\\u00e1ch ki\\u1ec3m tra v\\u00e0 x\\u00e1c nh\\u1eadn t\\u00ednh ch\\u00ednh x\\u00e1c v\\u00e0 h\\u1ee3p l\\u00fd c\\u1ee7a th\\u00f4ng tin t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap ng\\u0103n ch\\u1eb7n c\\u00e1c h\\u00e0nh vi gian l\\u1eadn v\\u00e0 \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng c\\u00e1c quy tr\\u00ecnh v\\u00e0 quy \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c tu\\u00e2n th\\u1ee7.\\u0110\\u00f3ng g\\u00f3p v\\u00e0o s\\u1ef1 ph\\u00e1t tri\\u1ec3n v\\u00e0 \\u1ed5n \\u0111\\u1ecbnh kinh t\\u1ebf: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u00f3ng g\\u00f3p v\\u00e0o s\\u1ef1 ph\\u00e1t tri\\u1ec3n v\\u00e0 \\u1ed5n \\u0111\\u1ecbnh c\\u1ee7a h\\u1ec7 th\\u1ed1ng kinh t\\u1ebf v\\u00e0 t\\u00e0i ch\\u00ednh c\\u1ee7a Vi\\u1ec7t Nam. B\\u1eb1ng c\\u00e1ch \\u0111\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady c\\u1ee7a th\\u00f4ng tin t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap t\\u0103ng c\\u01b0\\u1eddng ni\\u1ec1m tin c\\u1ee7a c\\u00e1c nh\\u00e0 \\u0111\\u1ea7u t\\u01b0, ng\\u00e2n h\\u00e0ng v\\u00e0 c\\u00e1c b\\u00ean li\\u00ean quan kh\\u00e1c. \\u0110i\\u1ec1u n\\u00e0y t\\u1ea1o \\u0111i\\u1ec1u ki\\u1ec7n thu\\u1eadn l\\u1ee3i cho vi\\u1ec7c thu h\\u00fat \\u0111\\u1ea7u t\\u01b0 v\\u00e0 ph\\u00e1t tri\\u1ec3n kinh t\\u1ebf.\\u0110\\u00e1nh gi\\u00e1 hi\\u1ec7u qu\\u1ea3 c\\u1ee7a qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap \\u0111\\u00e1nh gi\\u00e1 hi\\u1ec7u qu\\u1ea3 c\\u1ee7a qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh trong c\\u00e1c t\\u1ed5 ch\\u1ee9c. B\\u1eb1ng c\\u00e1ch ki\\u1ec3m tra v\\u00e0 \\u0111\\u00e1nh gi\\u00e1 c\\u00e1c quy tr\\u00ecnh, ch\\u00ednh s\\u00e1ch v\\u00e0 quy \\u0111\\u1ecbnh t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u01b0a ra nh\\u1eefng \\u0111\\u00e1nh gi\\u00e1 v\\u00e0 khuy\\u1ebfn ngh\\u1ecb \\u0111\\u1ec3 c\\u1ea3i thi\\u1ec7n qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh v\\u00e0 t\\u0103ng c\\u01b0\\u1eddng hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng kinh doanh.B\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a c\\u00e1c b\\u00ean li\\u00ean quan: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp b\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a c\\u00e1c b\\u00ean li\\u00ean quan nh\\u01b0 c\\u1ed5 \\u0111\\u00f4ng, nh\\u00e0 \\u0111\\u1ea7u t\\u01b0, ng\\u00e2n h\\u00e0ng v\\u00e0 ch\\u00ednh ph\\u1ee7. B\\u1eb1ng c\\u00e1ch \\u0111\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady c\\u1ee7a th\\u00f4ng tin t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng c\\u00e1c b\\u00ean li\\u00ean quan \\u0111\\u01b0\\u1ee3c cung c\\u1ea5p th\\u00f4ng tin ch\\u00ednh x\\u00e1c v\\u00e0 \\u0111\\u1ea7y \\u0111\\u1ee7 \\u0111\\u1ec3 \\u0111\\u01b0a ra quy\\u1ebft \\u0111\\u1ecbnh ph\\u00f9 h\\u1ee3p, k\\u1ecbp th\\u1eddi v\\u00e0 b\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a h\\u1ecd.T\\u00f3m l\\u1ea1i, vai tr\\u00f2 c\\u1ee7a ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp l\\u00e0 \\u0111\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch, \\u0111\\u00e1ng tin c\\u1eady v\\u00e0 b\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a c\\u00e1c b\\u00ean li\\u00ean quan, \\u0111\\u1ed3ng th\\u1eddi ph\\u00e1t hi\\u1ec7n v\\u00e0 ng\\u0103n ch\\u1eb7n c\\u00e1c sai s\\u00f3t, gian l\\u1eadn v\\u00e0 l\\u1ea1m quy\\u1ec1n trong qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh.\"}},{\"@type\":\"Question\",\"name\":\"6. Who are considered related parties under auditing standards? What is the difference between related parties and affiliated parties under accounting, auditing, and tax standards?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Th\\u1ebf n\\u00e0o l\\u00e0 c\\u00e1c b\\u00ean li\\u00ean quan theo quy \\u0111\\u1ecbnh c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n (ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp)?Theo \\u0111o\\u1ea1n 10, VSA 550 C\\u00e1c b\\u00ean li\\u00ean quan,B\\u00ean li\\u00ean quan: L\\u00e0 c\\u00e1c \\u0111\\u1ed1i t\\u01b0\\u1ee3ng g\\u1ed3m(i) B\\u00ean li\\u00ean quan theo \\u0111\\u1ecbnh ngh\\u0129a trong khu\\u00f4n kh\\u1ed5 v\\u1ec1 l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng; ho\\u1eb7c(ii) N\\u1ebfu khu\\u00f4n kh\\u1ed5 v\\u1ec1 l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng c\\u00f3 r\\u1ea5t \\u00edt ho\\u1eb7c kh\\u00f4ng c\\u00f3 quy \\u0111\\u1ecbnh n\\u00e0o v\\u1ec1 b\\u00ean li\\u00ean quan th\\u00ec b\\u00ean li\\u00ean quan l\\u00e0:a. M\\u1ed9t ng\\u01b0\\u1eddi ho\\u1eb7c \\u0111\\u01a1n v\\u1ecb kh\\u00e1c c\\u00f3 quy\\u1ec1n ki\\u1ec3m so\\u00e1t \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o ho\\u1eb7c c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3 \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o, tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian;b. M\\u1ed9t \\u0111\\u01a1n v\\u1ecb kh\\u00e1c m\\u00e0 \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o c\\u00f3 quy\\u1ec1n ki\\u1ec3m so\\u00e1t ho\\u1eb7c \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3, tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian; ho\\u1eb7c\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0c. M\\u1ed9t \\u0111\\u01a1n v\\u1ecb kh\\u00e1c ch\\u1ecbu s\\u1ef1 ki\\u1ec3m so\\u00e1t chung v\\u1edbi \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o th\\u00f4ng qua vi\\u1ec7c c\\u00f3:i. S\\u1edf h\\u1eefu ki\\u1ec3m so\\u00e1t chung;ii. Ch\\u1ee7 s\\u1edf h\\u1eefu l\\u00e0 c\\u00e1c th\\u00e0nh vi\\u00ean gia \\u0111\\u00ecnh m\\u1eadt thi\\u1ebft; ho\\u1eb7ciii. C\\u00f3 chung nh\\u00e0 qu\\u1ea3n l\\u00fd ch\\u1ee7 ch\\u1ed1t.Tuy nhi\\u00ean, c\\u00e1c \\u0111\\u01a1n v\\u1ecb ch\\u1ecbu s\\u1ef1 qu\\u1ea3n l\\u00fd chung c\\u1ee7a Nh\\u00e0 n\\u01b0\\u1edbc (nh\\u01b0 \\u1ee6y ban nh\\u00e2n d\\u00e2n c\\u00e1c t\\u1ec9nh, th\\u00e0nh ph\\u1ed1, khu v\\u1ef1c ho\\u1eb7c qu\\u1ed1c gia) kh\\u00f4ng \\u0111\\u01b0\\u1ee3c coi l\\u00e0 c\\u00f3 li\\u00ean quan, tr\\u1eeb khi c\\u00e1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u00f3 tham gia v\\u00e0o c\\u00e1c giao d\\u1ecbch quan tr\\u1ecdng ho\\u1eb7c chia s\\u1ebb c\\u00e1c ngu\\u1ed3n l\\u1ef1c \\u1edf m\\u1ed9t m\\u1ee9c \\u0111\\u1ed9 \\u0111\\u00e1ng k\\u1ec3 v\\u1edbi m\\u1ed9t \\u0111\\u01a1n v\\u1ecb kh\\u00e1c.S\\u1ef1 kh\\u00e1c bi\\u1ec7t gi\\u1eefa b\\u00ean li\\u00ean quan v\\u00e0 b\\u00ean li\\u00ean k\\u1ebft theo quy \\u0111\\u1ecbnh c\\u1ee7a chu\\u1ea9n m\\u1ef1c k\\u1ebf to\\u00e1n, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp v\\u00e0 thu\\u1ebf?Ti\\u00eau ch\\u00edK\\u1ebf to\\u00e1nKi\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadpThu\\u1ebf (Ngh\\u1ecb \\u0111\\u1ecbnh 132\\\/2020\\\/N\\u0110\\\/CP)Quy\\u1ec1n ki\\u1ec3m so\\u00e1t \\\/ n\\u1eafm gi\\u1eef \\\/ \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3.Ki\\u1ec3m so\\u00e1t, ho\\u1eb7c b\\u1ecb ki\\u1ec3m so\\u00e1t tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian.C\\u00f3 quy\\u1ec1n ki\\u1ec3m so\\u00e1t ho\\u1eb7c c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3 tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian.N\\u1eafm gi\\u1eef tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp \\u00edt nh\\u1ea5t 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu c\\u1ee7a doanh nghi\\u1ec7p kia;Doanh nghi\\u1ec7p l\\u00e0 c\\u1ed5 \\u0111\\u00f4ng l\\u1edbn nh\\u1ea5t v\\u1ec1 v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu v\\u00e0 n\\u1eafm gi\\u1eef tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp \\u00edt nh\\u1ea5t 10% t\\u1ed5ng s\\u1ed1 c\\u1ed5 ph\\u1ea7n c\\u1ee7a doanh nghi\\u1ec7p kia;C\\u00f9ng m\\u1ed9t b\\u00ean th\\u1ee9 ba n\\u1eafm gi\\u1eef tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp \\u00edt nh\\u1ea5t 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu;.Ch\\u1ec9 \\u0111\\u1ecbnh th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o c\\u00f3 quy\\u1ec1n quy\\u1ebft \\u0111\\u1ecbnh ho\\u1eb7c s\\u1ed1 th\\u00e0nh vi\\u00ean ch\\u1ec9 \\u0111\\u1ecbnh chi\\u1ebfm tr\\u00ean 50% t\\u1ed5ng s\\u1ed1 th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o \\u0111i\\u1ec1u h\\u00e0nh ho\\u1eb7c n\\u1eafm quy\\u1ec1n ki\\u1ec3m so\\u00e1t;Ch\\u1ecbu s\\u1ef1 \\u0111i\\u1ec1u h\\u00e0nh, ki\\u1ec3m so\\u00e1t, quy\\u1ebft \\u0111\\u1ecbnh tr\\u00ean th\\u1ef1c t\\u1ebf \\u0111\\u1ed1i v\\u1edbi ho\\u1ea1t \\u0111\\u1ed9ng s\\u1ea3n xu\\u1ea5t kinh doanh c\\u1ee7a doanh nghi\\u1ec7p kia.Ki\\u1ec3m so\\u00e1t c\\u1ee7a m\\u1ed9t c\\u00e1 nh\\u00e2n.C\\u00f3 quy\\u1ec1n tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp bi\\u1ec3u quy\\u1ebft.S\\u1edf h\\u1eefu ki\\u1ec3m so\\u00e1t chung.V\\u1ed1n g\\u00f3p c\\u1ee7a m\\u1ed9t c\\u00e1 nh\\u00e2n v\\u00e0o hai doanh nghi\\u1ec7p ho\\u1eb7c tr\\u1ef1c ti\\u1ebfp tham gia \\u0111i\\u1ec1u h\\u00e0nh hai doanh nghi\\u1ec7p.Nh\\u00e0 qu\\u1ea3n l\\u00fd.C\\u00f3 chung nh\\u00e0 qu\\u1ea3n l\\u00fd ch\\u1ee7 ch\\u1ed1t.C\\u00f3 chung nh\\u00e0 qu\\u1ea3n l\\u00fd ch\\u1ee7 ch\\u1ed1t.C\\u00f3 tr\\u00ean 50% th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o ho\\u1eb7c c\\u00f9ng c\\u00f3 m\\u1ed9t th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o c\\u00f3 quy\\u1ec1n quy\\u1ebft \\u0111\\u1ecbnh c\\u00e1c ch\\u00ednh s\\u00e1ch t\\u00e0i ch\\u00ednh ho\\u1eb7c ho\\u1ea1t \\u0111\\u1ed9ng kinh doanh \\u0111\\u01b0\\u1ee3c ch\\u1ec9 \\u0111\\u1ecbnh b\\u1edfi m\\u1ed9t b\\u00ean th\\u1ee9 ba.M\\u1ed1i quan h\\u1ec7 gi\\u1eefa c\\u00e1c c\\u00e1 nh\\u00e2n \\u0111i\\u1ec1u h\\u00e0nh.B\\u1ed1, m\\u1eb9, v\\u1ee3, ch\\u1ed3ng, con, anh, ch\\u1ecb em ru\\u1ed9t.C\\u00e1c th\\u00e0nh vi\\u00ean gia \\u0111\\u00ecnh m\\u1eadt thi\\u1ebft.V\\u1ee3, ch\\u1ed3ng; cha m\\u1eb9 \\u0111\\u1ebb, cha m\\u1eb9 nu\\u00f4i, cha d\\u01b0\\u1ee3ng, m\\u1eb9 k\\u1ebf, cha m\\u1eb9 v\\u1ee3, cha m\\u1eb9 ch\\u1ed3ng; con \\u0111\\u1ebb, con nu\\u00f4i, con ri\\u00eang c\\u1ee7a v\\u1ee3 ho\\u1eb7c ch\\u1ed3ng, con d\\u00e2u, con r\\u1ec3; anh, ch\\u1ecb, em c\\u00f9ng cha m\\u1eb9, anh, ch\\u1ecb em c\\u00f9ng cha kh\\u00e1c m\\u1eb9, anh, ch\\u1ecb, em c\\u00f9ng m\\u1eb9 kh\\u00e1c cha, anh r\\u1ec3, em r\\u1ec3, ch\\u1ecb d\\u00e2u, em d\\u00e2u c\\u1ee7a ng\\u01b0\\u1eddi c\\u00f9ng cha m\\u1eb9 ho\\u1eb7c c\\u00f9ng cha kh\\u00e1c m\\u1eb9, c\\u00f9ng m\\u1eb9 kh\\u00e1c cha; \\u00f4ng b\\u00e0 n\\u1ed9i, \\u00f4ng b\\u00e0 ngo\\u1ea1i; ch\\u00e1u n\\u1ed9i, ch\\u00e1u ngo\\u1ea1i; c\\u00f4, d\\u00ec, ch\\u00fa, c\\u1eadu, b\\u00e1c ru\\u1ed9t v\\u00e0 ch\\u00e1u ru\\u1ed9t.M\\u1ed1i quan h\\u1ec7 tr\\u1ee5 s\\u1edf.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Hai c\\u01a1 s\\u1edf kinh doanh c\\u00f3 m\\u1ed1i quan h\\u1ec7 tr\\u1ee5 s\\u1edf ch\\u00ednh v\\u00e0 c\\u01a1 s\\u1edf th\\u01b0\\u1eddng tr\\u00fa ho\\u1eb7c c\\u00f9ng l\\u00e0 c\\u01a1 s\\u1edf th\\u01b0\\u1eddng tr\\u00fa c\\u1ee7a t\\u1ed5 ch\\u1ee9c, c\\u00e1 nh\\u00e2n n\\u01b0\\u1edbc ngo\\u00e0i.B\\u1ea3o l\\u00e3nh ho\\u1eb7c cho vay.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kho\\u1ea3n v\\u1ed1n vay \\u00edt nh\\u1ea5t b\\u1eb1ng 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu c\\u1ee7a doanh nghi\\u1ec7p \\u0111i vay v\\u00e0 chi\\u1ebfm tr\\u00ean 50% t\\u1ed5ng gi\\u00e1 tr\\u1ecb c\\u00e1c kho\\u1ea3n n\\u1ee3 trung v\\u00e0 d\\u00e0i h\\u1ea1n c\\u1ee7a doanh nghi\\u1ec7p \\u0111i vay;\\u00cdt nh\\u1ea5t 10% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m ph\\u00e1t sinh giao d\\u1ecbch trong k\\u1ef3 t\\u00ednh thu\\u1ebf v\\u1edbi c\\u00e1 nh\\u00e2n \\u0111i\\u1ec1u h\\u00e0nh, ki\\u1ec3m so\\u00e1t doanh nghi\\u1ec7p ho\\u1eb7c v\\u1edbi c\\u00e1 nh\\u00e2n thu\\u1ed9c trong m\\u1ed9t c\\u00e1c m\\u1ed1i quan h\\u1ec7 th\\u00e2n thi\\u1ebft.Nh\\u01b0\\u1ee3ng, nh\\u1eadn chuy\\u1ec3n nh\\u01b0\\u1ee3ng v\\u1ed1n g\\u00f3p.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kh\\u00f4ng quy \\u0111\\u1ecbnh.\\u00cdt nh\\u1ea5t 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu c\\u1ee7a doanh nghi\\u1ec7p trong k\\u1ef3 t\\u00ednh thu\\u1ebf.\"}},{\"@type\":\"Question\",\"name\":\"7. For a first-year audit, what should enterprises pay attention to?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Trong ph\\u1ea1m vi c\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam, ki\\u1ec3m to\\u00e1n n\\u0103m \\u0111\\u1ea7u ti\\u00ean \\u0111\\u01b0\\u1ee3c hi\\u1ec3u: L\\u00e0 cu\\u1ed9c ki\\u1ec3m to\\u00e1n trong \\u0111\\u00f3:B\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh k\\u1ef3 tr\\u01b0\\u1edbc \\u0111\\u00f3 kh\\u00f4ng \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n; ho\\u1eb7cB\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh k\\u1ef3 tr\\u01b0\\u1edbc \\u0111\\u00f3 \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n b\\u1edfi ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m;M\\u1eb7c d\\u00f9\\u00a0ch\\u1ec9 ph\\u1ea3i \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh k\\u1ef3 hi\\u1ec7n t\\u1ea1i\\u00a0nh\\u01b0ng ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u1ea7n ph\\u1ea3i thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 th\\u00edch h\\u1ee3p \\u0111\\u1ec3 \\u0111\\u1ea3m b\\u1ea3o s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3 \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c tr\\u00ecnh b\\u00e0y trung th\\u1ef1c v\\u00e0 h\\u1ee3p l\\u00fd, b\\u1edfi v\\u00ec:M\\u1ed9t s\\u1ed1 kho\\u1ea3n m\\u1ee5c tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 gi\\u00e1 tr\\u1ecb ghi nh\\u1eadn ph\\u1ee5 thu\\u1ed9c v\\u00e0o s\\u1ed1 d\\u01b0 c\\u1ee7a m\\u1ed9t s\\u1ed1 kho\\u1ea3n m\\u1ee5c kh\\u00e1c t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m cu\\u1ed1i k\\u1ef3 tr\\u01b0\\u1edbc (v\\u00ed d\\u1ee5: Gi\\u00e1 v\\u1ed1n h\\u00e0ng b\\u00e1n c\\u1ee7a n\\u0103m nay s\\u1ebd ph\\u1ee5 thu\\u1ed9c v\\u00e0o gi\\u00e1 tr\\u1ecb h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh t\\u1ea1i cu\\u1ed1i k\\u1ef3 tr\\u01b0\\u1edbc);S\\u1ed1 d\\u01b0 tr\\u00ean b\\u1ea3ng c\\u00e2n \\u0111\\u1ed1i k\\u1ebf to\\u00e1n n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 th\\u1ec3 l\\u00e0 s\\u1ed1 li\\u1ec7u l\\u0169y k\\u1ebf t\\u1eeb nh\\u1eefng giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc (v\\u00ed d\\u1ee5: t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c mua t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc).Do \\u0111\\u00f3, n\\u1ebfu c\\u00f4ng ty l\\u1ea7n \\u0111\\u1ea7u s\\u1eed d\\u1ee5ng d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ho\\u1eb7c thay \\u0111\\u1ed5i c\\u00f4ng ty ki\\u1ec3m to\\u00e1n th\\u00ec c\\u1ea7n l\\u01b0u \\u00fd c\\u00e1c \\u0111i\\u1ec3m sau \\u0111\\u1ec3 \\u0111\\u1ea3m b\\u1ea3o qu\\u00e1 tr\\u00ecnh ki\\u1ec3m to\\u00e1n di\\u1ec5n ra \\u0111\\u01b0\\u1ee3c su\\u00f4n s\\u1ebb v\\u00e0 hi\\u1ec7u qu\\u1ea3:G\\u1eedi th\\u01b0 cho ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m (n\\u1ebfu thu\\u1ed9c tr\\u01b0\\u1eddng h\\u1ee3p ii n\\u00f3i tr\\u00ean) \\u0111\\u1ec3 th\\u00f4ng b\\u00e1o v\\u1ec1 vi\\u1ec7c b\\u1ed5 nhi\\u1ec7m ki\\u1ec3m to\\u00e1n vi\\u00ean m\\u1edbi.Theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c Ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam 510 \\u201cKi\\u1ec3m to\\u00e1n n\\u0103m \\u0111\\u1ea7u ti\\u00ean &#8211; s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3\\u201d, ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u01b0\\u1ee3c quy\\u1ec1n \\u0111\\u1ec1 ngh\\u1ecb \\u0111\\u01b0\\u1ee3c so\\u00e1t x\\u00e9t h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m \\u0111\\u1ec3 thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng li\\u00ean quan \\u0111\\u1ebfn s\\u1ed1 li\\u1ec7u \\u0111\\u1ea7u k\\u1ef3. Tuy nhi\\u00ean, vi\\u1ec7c n\\u00e0y c\\u00f3 th\\u1ec3 kh\\u00f4ng \\u0111em l\\u1ea1i hi\\u1ec7u qu\\u1ea3 ho\\u1eb7c kh\\u00f4ng kh\\u1ea3 thi v\\u00ec c\\u00f3 th\\u1ec3 do ph\\u00ed so\\u00e1t x\\u00e9t v\\u01b0\\u1ee3t qu\\u00e1 l\\u1ee3i \\u00edch \\u0111em l\\u1ea1i t\\u1eeb vi\\u1ec7c so\\u00e1t x\\u00e9t ho\\u1eb7c h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m cho th\\u1ea5y b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n thu th\\u1eadp \\u0111\\u01b0\\u1ee3c li\\u00ean quan \\u0111\\u1ebfn s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3 l\\u00e0 kh\\u00f4ng \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 th\\u00edch h\\u1ee3p, ho\\u1eb7c c\\u00f3 th\\u1ec3 v\\u00ec l\\u00fd do kh\\u00e1c.Ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 quy\\u1ec1n y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p cung c\\u1ea5p c\\u00e1c ch\\u1ee9ng t\\u1eeb v\\u00e0 t\\u00e0i li\\u1ec7u c\\u00f3 li\\u00ean quan \\u0111\\u1ebfn giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh v\\u00e0 c\\u00e1c s\\u1ed1 d\\u01b0 h\\u00ecnh th\\u00e0nh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc \\u0111\\u1ec3 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n ph\\u00f9 h\\u1ee3p \\u0111\\u1ed1i v\\u1edbi s\\u1ed1 \\u0111\\u1ea7u k\\u1ef3. V\\u00ed d\\u1ee5:B\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n c\\u00f3 \\u0111\\u00ednh k\\u00e8m b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n, danh s\\u00e1ch b\\u00fat to\\u00e1n \\u0111i\\u1ec1u ch\\u1ec9nh, th\\u01b0 qu\\u1ea3n l\\u00fd (n\\u1ebfu c\\u00f3);Th\\u01b0 x\\u00e1c nh\\u1eadn v\\u1edbi c\\u00e1c ng\\u00e2n h\\u00e0ng, nh\\u00e0 cung c\\u1ea5p, kh\\u00e1ch h\\u00e0ng, b\\u00ean cho vay;Ch\\u1ee9ng t\\u1eeb li\\u00ean quan \\u0111\\u1ebfn mua s\\u1eafm\\\/x\\u00e2y d\\u1ef1ng t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh;Ch\\u1ee9ng t\\u1eeb li\\u00ean quan \\u0111\\u1ebfn mua\\\/b\\u00e1n h\\u00e0ng h\\u00f3a;Bi\\u00ean b\\u1ea3n ki\\u1ec3m k\\u00ea h\\u00e0ng t\\u1ed3n kho, t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh, ti\\u1ec1n m\\u1eb7t;C\\u00e1c h\\u1ee3p \\u0111\\u1ed3ng vay;C\\u00e1c h\\u1ee3p \\u0111\\u1ed3ng thu\\u00ea;\\u2026\"}},{\"@type\":\"Question\",\"name\":\"8. According to independent auditing standards, how do auditors collect audit evidence on the existence of inventory?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"B\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n l\\u00e0 t\\u1ea5t c\\u1ea3 c\\u00e1c t\\u00e0i li\\u1ec7u, th\\u00f4ng tin li\\u00ean quan \\u0111\\u1ebfn cu\\u1ed9c ki\\u1ec3m to\\u00e1n v\\u00e0 d\\u1ef1a tr\\u00ean c\\u00e1c t\\u00e0i li\\u1ec7u, th\\u00f4ng tin n\\u00e0y, ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd \\u0111\\u01b0a ra k\\u1ebft lu\\u1eadn v\\u00e0 t\\u1eeb \\u0111\\u00f3 h\\u00ecnh th\\u00e0nh \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n. Vi\\u1ec7c thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n cho s\\u1ef1 hi\\u1ec7n h\\u1eefu c\\u1ee7a h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c quy \\u0111\\u1ecbnh t\\u1ea1i Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n s\\u1ed1 501: B\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1edbi kho\\u1ea3n m\\u1ee5c v\\u00e0 s\\u1ef1 ki\\u1ec7n \\u0111\\u1eb7c bi\\u1ec7t.Tr\\u01b0\\u1eddng h\\u1ee3p\\u00a0h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c\\u00a0x\\u00e1c \\u0111\\u1ecbnh l\\u00e0\\u00a0tr\\u1ecdng y\\u1ebfu \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh\\u00a0th\\u00ec\\u00a0ki\\u1ec3m to\\u00e1n vi\\u00ean\\u00a0ph\\u1ea3i\\u00a0thu th\\u1eadp \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p\\u00a0v\\u1ec1\\u00a0s\\u1ef1\\u00a0hi\\u1ec7n h\\u1eefu v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho b\\u1eb1ng c\\u00e1ch:1. Tham gia ch\\u1ee9ng ki\\u1ebfn ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho:Ki\\u1ec3m to\\u00e1n vi\\u00ean th\\u1ef1c hi\\u1ec7n ch\\u1ecdn m\\u1eabu ki\\u1ec3m k\\u00ea h\\u00e0ng t\\u1ed3n kho, v\\u00ed d\\u1ee5 b\\u1eb1ng c\\u00e1ch l\\u1ef1a ch\\u1ecdn m\\u1ed9t s\\u1ed1 m\\u1eb7t h\\u00e0ng t\\u1eeb phi\\u1ebfu ki\\u1ec3m k\\u00ea c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u1ec3 \\u0111\\u1ed1i chi\\u1ebfu v\\u1edbi h\\u00e0ng th\\u1ef1c t\\u1ebf t\\u1ed3n trong kho v\\u00e0 l\\u1ef1a ch\\u1ecdn m\\u1ed9t s\\u1ed1 m\\u1eb7t h\\u00e0ng th\\u1ef1c t\\u1ebf t\\u1ed3n trong kho \\u0111\\u1ec3 \\u0111\\u1ed1i chi\\u1ebfu v\\u1edbi phi\\u1ebfu ki\\u1ec3m k\\u00ea c\\u1ee7a \\u0111\\u01a1n v\\u1ecb, cung c\\u1ea5p b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1ec1 t\\u00ednh \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ch\\u00ednh x\\u00e1c c\\u1ee7a c\\u00e1c phi\\u1ebfu ki\\u1ec3m k\\u00ea \\u0111\\u00f3;\\u0110\\u00e1nh gi\\u00e1\\\/ Quan s\\u00e1t vi\\u1ec7c tu\\u00e2n th\\u1ee7 c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n v\\u00e0 vi\\u1ec7c th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ghi ch\\u00e9p, ki\\u1ec3m so\\u00e1t k\\u1ebft qu\\u1ea3 ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho;Thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1ec1 \\u0111\\u1ed9 tin c\\u1eady c\\u1ee7a c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m k\\u00ea theo quy \\u0111\\u1ecbnh c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.2. Th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi c\\u00e1c s\\u1ed5 k\\u1ebf to\\u00e1n ghi ch\\u00e9p cu\\u1ed1i c\\u00f9ng v\\u1ec1 h\\u00e0ng t\\u1ed3n kho c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u1ec3 x\\u00e1c \\u0111\\u1ecbnh li\\u1ec7u c\\u00e1c s\\u1ed5 k\\u1ebf to\\u00e1n n\\u00e0y c\\u00f3 ph\\u1ea3n \\u00e1nh ch\\u00ednh x\\u00e1c k\\u1ebft qu\\u1ea3 ki\\u1ec3m k\\u00ea h\\u00e0ng t\\u1ed3n kho th\\u1ef1c t\\u1ebf hay kh\\u00f4ng.M\\u1ed9t s\\u1ed1 tr\\u01b0\\u1eddng h\\u1ee3p c\\u1ea7n l\\u01b0u \\u00fd:Tr\\u01b0\\u1eddng h\\u1ee3p vi\\u1ec7c ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c ti\\u1ebfn h\\u00e0nh t\\u1ea1i ng\\u00e0y kh\\u00e1c v\\u1edbi ng\\u00e0y k\\u1ebft th\\u00fac k\\u1ef3 k\\u1ebf to\\u00e1n: ngo\\u00e0i c\\u00e1c th\\u1ee7 t\\u1ee5c quy \\u0111\\u1ecbnh nh\\u01b0 tr\\u00ean, ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f2n ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1ec1 vi\\u1ec7c li\\u1ec7u nh\\u1eefng bi\\u1ebfn \\u0111\\u1ed9ng h\\u00e0ng t\\u1ed3n kho gi\\u1eefa ng\\u00e0y th\\u1ef1c hi\\u1ec7n ki\\u1ec3m k\\u00ea v\\u00e0 ng\\u00e0y k\\u1ebft th\\u00fac k\\u1ef3 k\\u1ebf to\\u00e1n c\\u00f3 \\u0111\\u01b0\\u1ee3c ghi ch\\u00e9p \\u0111\\u00fang \\u0111\\u1eafn hay kh\\u00f4ng.Tr\\u01b0\\u1eddng h\\u1ee3p ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng th\\u1ec3 tham gia ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho:Ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n ki\\u1ec3m k\\u00ea ho\\u1eb7c quan s\\u00e1t vi\\u1ec7c ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt v\\u00e0o m\\u1ed9t ng\\u00e0y kh\\u00e1c, v\\u00e0 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi c\\u00e1c giao d\\u1ecbch x\\u1ea3y ra gi\\u1eefa th\\u1eddi \\u0111i\\u1ec3m ki\\u1ec3m k\\u00ea l\\u1ea1i v\\u00e0 th\\u1eddi \\u0111i\\u1ec3m \\u0111\\u01a1n v\\u1ecb th\\u1ef1c hi\\u1ec7n ki\\u1ec3m k\\u00ea;Ho\\u1eb7c, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n thay th\\u1ebf nh\\u1eb1m thu th\\u1eadp \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p v\\u1ec1 s\\u1ef1 hi\\u1ec7n h\\u1eefu v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho. N\\u1ebfu kh\\u00f4ng th\\u1ec3 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n thay th\\u1ebf nh\\u01b0 \\u0111\\u00e3 n\\u00eau tr\\u00ean, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n kh\\u00f4ng ph\\u1ea3i l\\u00e0 \\u00fd ki\\u1ebfn ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n theo quy \\u0111\\u1ecbnh v\\u00e0 h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 705.Tr\\u01b0\\u1eddng h\\u1ee3p h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c b\\u00ean th\\u1ee9 ba ki\\u1ec3m so\\u00e1t v\\u00e0 b\\u1ea3o qu\\u1ea3n \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh l\\u00e0 tr\\u1ecdng y\\u1ebfu \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i thu th\\u1eadp \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p v\\u1ec1 s\\u1ef1 hi\\u1ec7n h\\u1eefu v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho \\u0111\\u00f3, b\\u1eb1ng c\\u00e1ch th\\u1ef1c hi\\u1ec7n m\\u1ed9t ho\\u1eb7c c\\u1ea3 hai th\\u1ee7 t\\u1ee5c sau:Y\\u00eau c\\u1ea7u b\\u00ean th\\u1ee9 ba x\\u00e1c nh\\u1eadn v\\u1ec1 s\\u1ed1 l\\u01b0\\u1ee3ng v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c b\\u00ean th\\u1ee9 ba n\\u1eafm gi\\u1eef;Ti\\u1ebfn h\\u00e0nh ki\\u1ec3m tra ho\\u1eb7c th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p kh\\u00e1c tu\\u1ef3 theo t\\u1eebng tr\\u01b0\\u1eddng h\\u1ee3p: V\\u00ed d\\u1ee5 nh\\u01b0: Tham gia\\u00a0ch\\u1ee9ng ki\\u1ebfn ki\\u1ec3m k\\u00ea H\\u00e0ng t\\u1ed3n kho c\\u1ee7a b\\u00ean th\\u1ee9 ba, Thu th\\u1eadp b\\u00e1o c\\u00e1o v\\u1ec1 t\\u00ednh \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 th\\u00edch h\\u1ee3p c\\u1ee7a Ki\\u1ec3m so\\u00e1t n\\u1ed9i b\\u1ed9 c\\u1ee7a b\\u00ean th\\u1ee9 ba \\u0111\\u1ec3 \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c ki\\u1ec3m k\\u00ea \\u0111\\u00fang \\u0111\\u1eafn v\\u00e0 \\u0111\\u01b0\\u1ee3c b\\u1ea3o v\\u1ec7 th\\u00edch \\u0111\\u00e1ng; Ki\\u1ec3m tra t\\u00e0i li\\u1ec7u li\\u00ean quan,\\u2026\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3171\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3171\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h2 class=\"e-n-accordion-item-title-text\"> B. For Enterprises Using Independent Audit Services <\/h2><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3171\" class=\"elementor-element elementor-element-361e3f3 e-con-full e-flex e-con e-child\" data-id=\"361e3f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c504dfc elementor-widget elementor-widget-n-accordion\" data-id=\"c504dfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2060\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2060\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 1. What should enterprises consider when selecting or changing their independent audit service provider? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2060\" class=\"elementor-element elementor-element-2993b9c e-con-full e-flex e-con e-child\" data-id=\"2993b9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3185c5a elementor-widget elementor-widget-text-editor\" data-id=\"3185c5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Khi l\u1ef1a ch\u1ecdn\/ thay \u0111\u1ed5i c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec?<\/strong><\/p><p>Ngo\u00e0i nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn khi \u0111\u00e1nh gi\u00e1 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 (nh\u01b0 y\u00eau c\u1ea7u v\u1ec1 th\u1eddi h\u1ea1n, kinh nghi\u1ec7m, ngu\u1ed3n l\u1ef1c, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 n\u00f3i chung, c\u00e1c gi\u00e1 tr\u1ecb gia t\u0103ng\u2026), doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd xem x\u00e9t b\u1ed5 sung c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c th\u00f9 c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n nh\u01b0 sau:<\/p><ol><li><strong>T\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n:<\/strong>\u00a0Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m: (1) c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp cho doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 b\u00ean cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 th\u1ec3 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp (v\u00ed d\u1ee5: d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n x\u00e2y d\u1ef1ng quy tr\u00ecnh kinh doanh, t\u01b0 v\u1ea5n r\u1ee7i ro,\u2026..); (2) c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0 b\u00ean li\u00ean quan\/ li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p;<br \/>M\u1eb7c d\u00f9 v\u1ec1 l\u00fd thuy\u1ebft th\u00ec v\u1eabn c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p l\u00e0m gi\u1ea3m nguy c\u01a1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh \u0111\u1ed9c l\u1eadp, nh\u01b0ng doanh nghi\u1ec7p v\u1eabn n\u00ean c\u1ed1 g\u1eafng tr\u00e1nh r\u01a1i v\u00e0o nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u1ed1i \u0111a cho ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 uy t\u00edn c\u1ee7a \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh trong t\u01b0\u01a1ng lai.<\/li><li><strong>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (\u0111\u01b0\u1ee3c c\u1ea5p h\u00e0ng n\u0103m b\u1edfi b\u1ed9 t\u00e0i ch\u00ednh):\u00a0<\/strong>Doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u c\u00f4ng ty ki\u1ec3m to\u00e1n cung c\u1ea5p t\u00e0i li\u1ec7u n\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n l\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c. N\u1ebfu kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn n\u00e0y th\u00ec c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u0103m hi\u1ec7n h\u00e0nh.<br \/>Trong tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m th\u00ec s\u1ebd c\u1ea7n ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn h\u00e0ng n\u0103m ri\u00eang t\u1eeb B\u1ed9 t\u00e0i ch\u00ednh.<\/li><li><strong>Th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n:\u00a0<\/strong>Doanh nghi\u1ec7p s\u1ebd c\u1ea7n c\u00e2n nh\u1eafc nhi\u1ec1u v\u1ea5n \u0111\u1ec1 n\u00e0y n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n t\u1ea1o d\u1ef1ng \u0111\u01b0\u1ee3c l\u00f2ng tin t\u1eeb c\u00e1c \u0111\u1ed1i t\u00e1c kinh doanh. Th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng \u1edf m\u1ee9c cao th\u00ec s\u1ebd l\u00e0m cho \u0111\u1ed1i t\u00e1c c\u1ea3m th\u1ea5y y\u00ean t\u00e2m h\u01a1n v\u1ec1 c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 th\u00f4ng tin tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o, c\u0169ng nh\u01b0 tin t\u01b0\u1edfng h\u01a1n v\u00e0o s\u1ef1 ch\u00e2n th\u00e0nh c\u1ee7a doanh nghi\u1ec7p.<\/li><li><strong>\u1ea2nh h\u01b0\u1edfng c\u1ee7a s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3:\u00a0<\/strong>N\u1ed9i dung n\u00e0y th\u01b0\u1eddng hay b\u1ecb qu\u00ean khi \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p c\u1ea7n trao \u0111\u1ed5i tr\u01b0\u1edbc \u0111\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch x\u1eed l\u00fd c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n v\u1ec1 \u0111i\u1ec3m n\u00e0y \u0111\u1ec3 l\u01b0\u1eddng tr\u01b0\u1edbc nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh th\u00eam. Th\u1ef1c t\u1ebf cho th\u1ea5y v\u1ea5n \u0111\u1ec1 n\u00e0y \u1ea3nh h\u01b0\u1edfng r\u1ea5t nhi\u1ec1u \u0111\u1ebfn \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n, ti\u1ebfn \u0111\u1ed9 b\u00e1o c\u00e1o, v\u00e0 chi ph\u00ed ph\u00e1t sinh th\u00eam.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b15636 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7b15636\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/audit-and-assurance\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2061\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2061\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 2. What violations can enterprises using independent audit services be penalized for, and what are the penalty levels? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2061\" class=\"elementor-element elementor-element-0de40a4 e-con-full e-flex e-con e-child\" data-id=\"0de40a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b17075d elementor-widget elementor-widget-text-editor\" data-id=\"b17075d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>(Ngh\u1ecb \u0110\u1ecbnh 41\/2018\/N\u0110-CP)<\/em><\/p><p><strong>M\u1ee5c 5. H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 \u0110\u01a0N V\u1eca \u0110\u01af\u1ee2C KI\u1ec2M TO\u00c1N<\/strong><\/p><p><strong>\u0110i\u1ec1u 53. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/strong><\/p><p>1. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p><p>2. Ph\u1ea1t ti\u1ec1n t\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u00ea doanh nghi\u1ec7p ki\u1ec3m to\u00e1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p><p>3. Ph\u1ea1t ti\u1ec1n t\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p><p><strong>\u0110i\u1ec1u 54. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/strong><\/p><p>1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh.<\/p><p>2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1eadm h\u01a1n so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p><p>3. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p><p>4. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m kh\u00f4ng th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p><p><strong>\u0110i\u1ec1u 55. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn cu\u1ed9c ki\u1ec3m to\u00e1n<\/strong><\/p><p>1. Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c gi\u1ea3i tr\u00ecnh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh v\u1ec1 c\u00e1c n\u1ed9i dung ngo\u1ea1i tr\u1eeb trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p><p>2. Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/p><p style=\"padding-left: 40px;\">a) T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft cho vi\u1ec7c ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 ho\u1eb7c doanh nghi\u1ec7p ki\u1ec3m to\u00e1n;<\/p><p style=\"padding-left: 40px;\">b) Mua chu\u1ed9c, h\u1ed1i l\u1ed9, th\u00f4ng \u0111\u1ed3ng v\u1edbi th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u1ec3 l\u00e0m sai l\u1ec7ch t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n;<\/p><p style=\"padding-left: 40px;\">c) \u0110e d\u1ecda, tr\u1ea3 th\u00f9, \u00e9p bu\u1ed9c th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n nh\u1eb1m l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n;<\/p><p style=\"padding-left: 40px;\">d) Che gi\u1ea5u h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n;<\/p><p style=\"padding-left: 40px;\">\u0111) C\u1ea3n tr\u1edf c\u00f4ng vi\u1ec7c v\u00e0 c\u00f3 h\u00e0nh vi h\u1ea1n ch\u1ebf ph\u1ea1m vi cu\u1ed9c ki\u1ec3m to\u00e1n.<\/p><p>3. Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/p><p>Bu\u1ed9c c\u1ea3i ch\u00ednh th\u00f4ng tin sai s\u1ef1 th\u1eadt ho\u1eb7c g\u00e2y nh\u1ea7m l\u1eabn \u0111\u1ed1i v\u1edbi hanh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2062\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2062\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 3. What rights and responsibilities do enterprises have when using independent audit services? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2062\" class=\"elementor-element elementor-element-bada8f0 e-con-full e-flex e-con e-child\" data-id=\"bada8f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a87b3ae elementor-widget elementor-widget-text-editor\" data-id=\"a87b3ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>(Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp s\u1ed1 67\/2011\/QH12)<\/em><\/p><p><strong>\u0110i\u1ec1u 38. Quy\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/strong><\/p><p>1. L\u1ef1a ch\u1ecdn doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/p><p>2. Y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 th\u00f4ng tin v\u1ec1 ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p><p>3. T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m to\u00e1n.<\/p><p>4. \u0110\u1ec1 ngh\u1ecb thay th\u1ebf th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng th\u00e0nh vi\u00ean \u0111\u00f3 vi ph\u1ea1m nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p><p>5. Th\u1ea3o lu\u1eadn, gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c n\u00eau trong d\u1ef1 th\u1ea3o b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ebfu th\u1ea5y ch\u01b0a ph\u00f9 h\u1ee3p.<\/p><p>6. Khi\u1ebfu n\u1ea1i v\u1ec1 h\u00e0nh vi c\u1ee7a th\u00e0nh vi\u00ean tham gia cu\u1ed9c ki\u1ec3m to\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng h\u00e0nh vi \u0111\u00f3 l\u00e0 tr\u00e1i ph\u00e1p lu\u1eadt.<\/p><p>7. Y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam g\u00e2y thi\u1ec7t h\u1ea1i.<\/p><p>8. Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p><p><strong>\u0110i\u1ec1u 39. Ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n<\/strong><\/p><p>1. Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c, k\u1ecbp th\u1eddi, kh\u00e1ch quan th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 cung c\u1ea5p.<\/p><p>2. Th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c thu th\u1eadp b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n theo y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c sai s\u00f3t \u0111\u1ec3 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c ngo\u1ea1i tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 48 c\u1ee7a Lu\u1eadt n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t theo \u00fd ki\u1ebfn c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n ph\u1ea3i gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p><p>3. Ph\u1ed1i h\u1ee3p, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/p><p>4. Kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 h\u00e0nh vi h\u1ea1n ch\u1ebf ph\u1ea1m vi c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n ki\u1ec3m to\u00e1n.<\/p><p>5. Xem x\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u1ec1 t\u1ed3n t\u1ea1i, sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 trong vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/p><p>6. Th\u00f4ng b\u00e1o k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 v\u00e0 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p><p>7. Thanh to\u00e1n ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/p><p>8. Tr\u01b0\u1eddng h\u1ee3p k\u00fd h\u1ee3p \u0111\u1ed3ng ki\u1ec3m to\u00e1n v\u1edbi m\u1ed9t doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam t\u1eeb ba n\u0103m li\u00ean t\u1ee5c tr\u1edf l\u00ean th\u00ec ph\u1ea3i y\u00eau c\u1ea7u doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam thay \u0111\u1ed5i ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p><p>9. Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2063\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2063\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 4. Can enterprises cite figures from audited financial statements for presentation in other documents for public disclosure purposes? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2063\" class=\"elementor-element elementor-element-640403d e-con-full e-flex e-con e-child\" data-id=\"640403d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4927b44 elementor-widget elementor-widget-text-editor\" data-id=\"4927b44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00edch d\u1eabn nh\u1eefng s\u1ed1 li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ec3 tr\u00ecnh b\u00e0y \u1edf c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c cho m\u1ee5c \u0111\u00edch c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i?<\/strong><\/p><p>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n lu\u00f4n c\u1ea7n \u0111\u01b0\u1ee3c \u0111i k\u00e8m v\u1edbi b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p nh\u01b0 l\u00e0 m\u1ed9t b\u1ed9 t\u00e0i li\u1ec7u ho\u00e0n ch\u1ec9nh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 hi\u1ec3u bi\u1ebft to\u00e0n di\u1ec7n v\u1ec1 \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. N\u1ebfu mu\u1ed1n tr\u00edch d\u1eabn m\u1ed9t ph\u1ea7n s\u1ed1 li\u1ec7u c\u1ee7a b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c cho m\u1ee5c \u0111\u00edch c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i (V\u00ed d\u1ee5: B\u1ea3n c\u00e1o b\u1ea1ch) th\u00ec doanh nghi\u1ec7p c\u1ea7n trao \u0111\u1ed5i v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn ch\u00ednh th\u1ee9c b\u1edfi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m vi\u1ec7c tr\u00ecnh b\u00e0y th\u00f4ng tin l\u00e0 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p, kh\u00f4ng l\u00e0m cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o c\u00f3 nh\u1eefng hi\u1ec3u sai so v\u1edbi b\u1ea3n ch\u1ea5t th\u1ef1c t\u1ebf.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2064\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2064\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 5. How should enterprises handle requests from auditors for highly confidential documents? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2064\" class=\"elementor-element elementor-element-b1f5d77 e-con-full e-flex e-con e-child\" data-id=\"b1f5d77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-caa9665 elementor-widget elementor-widget-text-editor\" data-id=\"caa9665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0110\u1ec3 c\u00f3 th\u1ec3 thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 v\u00e0 x\u00e1c \u0111\u00e1ng c\u00e1c b\u1eb1ng ch\u1ee9ng cho \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 xem x\u00e9t v\u00e0 \u0111\u00e1nh gi\u00e1.<\/p><p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ec3 tr\u00e1nh nh\u1eefng kh\u00e1c bi\u1ec7t v\u00e0 tranh ch\u1ea5p kh\u00f4ng \u0111\u00e1ng c\u00f3 gi\u1eefa hai b\u00ean, doanh nghi\u1ec7p c\u1ea7n trao \u0111\u1ed5i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ec3 hi\u1ec3u hai b\u00ean hi\u1ec3u r\u00f5 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a nhau li\u00ean quan \u0111\u1ebfn t\u00e0i li\u1ec7u \u0111\u00f3, c\u00f9ng nhau x\u00e1c \u0111\u1ecbnh xem gi\u1edbi h\u1ea1n t\u1ed1i \u0111a m\u00e0 hai b\u00ean c\u00f3 th\u1ec3 h\u1ee3p t\u00e1c \u0111\u01b0\u1ee3c v\u1edbi nhau.<\/p><p>T\u00f9y thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 t\u00ednh ch\u1ea5t quan tr\u1ecdng c\u1ee7a t\u00e0i li\u1ec7u, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 hi\u1ec3u bi\u1ebft chuy\u00ean m\u00f4n s\u00e2u s\u1eafc s\u1ebd c\u00f3 th\u1ec3 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u nh\u1ea5t theo h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n, v\u1eeba gi\u00fap b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng c\u1ee7a doanh nghi\u1ec7p trong khi v\u1eabn c\u00f3 th\u1ec3 b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a chu\u1ea9n m\u1ef1c. V\u00ec v\u1eady, vi\u1ec7c trao \u0111\u1ed5i v\u00e0 gi\u1ea3i th\u00edch v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 thuy\u1ebft ph\u1ee5c l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2065\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2065\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 6. This year, our company changed audit firms, but the new auditors are asking for previous years\u2019 accounting data that were already audited by another firm \u2014 why is that? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2065\" class=\"elementor-element elementor-element-3a934cd e-con-full e-flex e-con e-child\" data-id=\"3a934cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c12ec9 elementor-widget elementor-widget-text-editor\" data-id=\"4c12ec9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>C\u00f4ng ty t\u00f4i n\u0103m nay thay \u0111\u1ed5i c\u00f4ng ty ki\u1ec3m to\u00e1n, v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean n\u0103m nay l\u1ea1i y\u00eau c\u1ea7u t\u00f4i cung c\u1ea5p nh\u1eefng s\u1ed1 li\u1ec7u v\u00e0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc m\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ty kh\u00e1c ki\u1ec3m to\u00e1n r\u1ed3i, t\u1ea1i sao l\u1ea1i nh\u01b0 v\u1eady?<\/strong><\/p><p>\u0110i\u1ec1u n\u00e0y l\u00e0 v\u00ec:<\/p><ol><li>m\u1ed9t s\u1ed1 giao d\u1ecbch c\u1ee7a n\u0103m hi\u1ec7n h\u00e0nh c\u00f3 gi\u00e1 tr\u1ecb ghi nh\u1eadn trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u00f3 (v\u00ed d\u1ee5: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a n\u0103m nay s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc).<\/li><li>s\u1ed1 d\u01b0 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m hi\u1ec7n h\u00e0nh c\u00f3 th\u1ec3 l\u00e0 s\u1ed1 li\u1ec7u l\u0169y k\u1ebf t\u1eeb nh\u1eefng giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc (V\u00ed d\u1ee5: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c mua t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc)<\/li><\/ol><p>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c (VSA 510 \u2013 Ki\u1ec3m to\u00e1n n\u0103m \u0111\u1ea7u ti\u00ean \u2013 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3), ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 so\u00e1t x\u00e9t h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c b\u1eb1ng ch\u1ee9ng ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00e1ng tin c\u1eady cho m\u00ecnh. Tuy nhi\u00ean, n\u1ebfu vi\u1ec7c n\u00e0y kh\u00f4ng \u0111em l\u1ea1i hi\u1ec7u qu\u1ea3 (v\u00ec nhi\u1ec1u l\u00fd do) th\u00ec ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p l\u1ea1i c\u00e1c s\u1ed1 li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u1ee7a nh\u1eefng giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n ph\u00f9 h\u1ee3p. M\u1ed7i c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 \u00fd ki\u1ebfn c\u1ee7a m\u00ecnh, n\u00ean h\u1ecd kh\u00f4ng b\u1ecb y\u00eau c\u1ea7u ph\u1ea3i s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n kh\u00e1c.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2066\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2066\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 7. Who is responsible for sending confirmation letters: the enterprise or the audit firm? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2066\" class=\"elementor-element elementor-element-d5d05d8 e-con-full e-flex e-con e-child\" data-id=\"d5d05d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de27b43 elementor-widget elementor-widget-text-editor\" data-id=\"de27b43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi\u1ec7c x\u1eed l\u00fd theo c\u00e1ch n\u00e0o s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean nh\u01b0 sau:<\/p><ul><li>N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro li\u00ean quan l\u00e0 \u1edf m\u1ee9c cao th\u00ec vi\u1ec7c g\u1eedi th\u01b0 x\u00e1c nh\u1eadn c\u1ea7n ph\u1ea3i do ch\u00ednh c\u00f4ng ty ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n c\u00f3 \u0111\u1ed9 tin c\u1eady cao nh\u1ea5t. Tuy nhi\u00ean, c\u00e1ch th\u1ee9c n\u00e0y s\u1ebd c\u00f3 th\u1ec3 l\u00e0m ti\u00eau hao nhi\u1ec1u c\u00f4ng s\u1ee9c, th\u1eddi gian, v\u00e0 chi ph\u00ed h\u01a1n cho c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p v\u00ec th\u1ee7 t\u1ee5c x\u1eed l\u00fd s\u1ebd ph\u1ee9c t\u1ea1p h\u01a1n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 th\u01b0 ph\u1ea3n h\u1ed3i.<\/li><li>N\u1ebfu ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e1nh gi\u00e1 r\u1ee7i ro li\u00ean quan kh\u00f4ng ph\u1ea3i \u1edf m\u1ee9c cao th\u00ec ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p g\u1eedi \u0111i. Tuy nhi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 th\u01b0 \u0111\u01b0\u1ee3c g\u1eedi \u0111i theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, n\u1ed9i dung th\u01b0 x\u00e1c nh\u1eadn l\u00e0 ph\u00f9 h\u1ee3p, th\u01b0 tr\u1ea3 l\u1eddi g\u1eedi v\u1ec1 ph\u1ea3i g\u1eedi tr\u1ef1c ti\u1ebfp cho ki\u1ec3m to\u00e1n vi\u00ean. C\u00e1ch th\u1ee9c n\u00e0y s\u1ebd gi\u1ea3m b\u1edbt \u0111\u01b0\u1ee3c c\u00f4ng s\u1ee9c, th\u1eddi gian, v\u00e0 chi ph\u00ed cho c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i ti\u1ec1m \u1ea9n nguy c\u01a1 th\u1ee7 t\u1ee5c n\u00e0y c\u00f3 th\u1ec3 b\u1ecb can thi\u1ec7p tr\u00e1i ph\u00e9p b\u1edfi nh\u1eefng ng\u01b0\u1eddi trong doanh nghi\u1ec7p \u0111\u1ec3 nh\u1eb1m che d\u1ea5u h\u00e0nh vi gian l\u1eadn (n\u1ebfu c\u00f3).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2067\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2067\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 8. I notice some audit firms focus heavily on checking detailed vouchers, while others focus less on vouchers and more on understanding accounting processes, control procedures, internal control environment, and company culture which approach is correct? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2067\" class=\"elementor-element elementor-element-e335983 e-con-full e-flex e-con e-child\" data-id=\"e335983\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-135be1e elementor-widget elementor-widget-text-editor\" data-id=\"135be1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>T\u00f4i th\u1ea5y c\u00f3 c\u00f4ng ty ki\u1ec3m to\u00e1n t\u1eadp trung ki\u1ec3m tra ch\u1ee9ng t\u1eeb chi ti\u1ebft r\u1ea5t nhi\u1ec1u, nh\u01b0ng c\u0169ng c\u00f3 c\u00f4ng ty l\u1ea1i ki\u1ec3m tra v\u00e0o ch\u1ee9ng t\u1eeb r\u1ea5t \u00edt v\u00e0 ch\u1ee7 y\u1ebfu ch\u1ec9 t\u00ecm hi\u1ec3u v\u1ec1 quy tr\u00ecnh k\u1ebf to\u00e1n, th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t, m\u00f4i tr\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, v\u0103n h\u00f3a c\u00f4ng ty&#8230;. v\u1eady c\u00e1ch l\u00e0m n\u00e0o m\u1edbi \u0111\u00fang?<\/strong><\/p><p>C\u1ea3 hai c\u00e1ch l\u00e0m \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, t\u00f9y thu\u1ed9c v\u00e0o l\u1ef1a ch\u1ecdn chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch. Chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n cho ph\u00e9p ki\u1ec3m to\u00e1n vi\u00ean l\u1ef1a ch\u1ecdn vi\u1ec7c tin t\u01b0\u1edfng ho\u1eb7c kh\u00f4ng tin t\u01b0\u1edfng v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p sau khi c\u00e2n nh\u1eafc t\u00ednh kh\u1ea3 thi v\u00e0 ngu\u1ed3n l\u1ef1c s\u1eb5n c\u00f3.<\/p><p>N\u1ebfu l\u1ef1a ch\u1ecdn tin t\u01b0\u1edfng v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c nh\u1eb1m t\u00ecm hi\u1ec3u, \u0111\u00e1nh gi\u00e1 v\u00e0 ki\u1ec3m tra c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u00e0nh c\u00f4ng th\u00ec m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ki\u1ec3m to\u00e1n s\u1ebd th\u1ea5p xu\u1ed1ng (v\u00ec r\u1ee7i ro ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf m\u1ee9c th\u1ea5p h\u01a1n), do \u0111\u00f3 th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft v\u00e0o ch\u1ee9ng t\u1eeb s\u1ebd \u00edt h\u01a1n t\u01b0\u01a1ng \u1ee9ng. Tuy nhi\u00ean, n\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra kh\u00f4ng th\u00e0nh c\u00f4ng th\u00ec ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd l\u00e3ng ph\u00ed c\u00f4ng s\u1ee9c v\u00e0 th\u1eddi gian v\u00e0 ph\u1ea3i quay l\u1ea1i s\u1eed d\u1ee5ng chi\u1ebfn l\u01b0\u1ee3c t\u1eadp trung v\u00e0o ki\u1ec3m tra ch\u1ee9ng t\u1eeb chi ti\u1ebft.<\/p><p>Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu kh\u00f4ng l\u1ef1a ch\u1ecdn tin t\u01b0\u1edfng v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u00ec ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u th\u1ee7 t\u1ee5c ki\u1ec3m tra chi ti\u1ebft v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro ki\u1ec3m to\u00e1n xu\u1ed1ng m\u1ee9c th\u1ea5p ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c.<\/p><p>Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 qu\u00e1 nhi\u1ec1u giao d\u1ecbch th\u00ec chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m tra chi ti\u1ebft v\u00e0o ch\u1ee9ng t\u1eeb s\u1ebd kh\u00f4ng kh\u1ea3 thi v\u00ec gi\u1edbi h\u1ea1n b\u1edfi ngu\u1ed3n l\u1ef1c v\u00e0 th\u1eddi gian, theo \u0111\u00f3 ch\u1ec9 c\u00f3 duy nh\u1ea5t chi\u1ebfn l\u01b0\u1ee3c l\u1ef1a ch\u1ecdn tin t\u01b0\u1edfng v\u00e0o h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u00ec m\u1edbi c\u00f3 th\u1ec3 thu th\u1eadp \u0111\u01b0\u1ee3c b\u1eb1ng ch\u1ee9ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p cho \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n.<\/p><p>T\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p v\u00e0 ngu\u1ed3n l\u1ef1c s\u1eb5n c\u00f3, ki\u1ec3m to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch s\u1ebd l\u1ef1a ch\u1ecdn chi\u1ebfn l\u01b0\u1ee3c ki\u1ec3m to\u00e1n t\u1ed1i \u01b0u, v\u1eeba gi\u00fap \u0111\u1ea1t m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n, v\u1eeba hi\u1ec7u qu\u1ea3 v\u1ec1 c\u00f4ng s\u1ee9c, th\u1eddi gian, v\u00e0 chi ph\u00ed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2068\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2068\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> 9. Why does our company undergo independent audits every year, yet when the tax authority inspects, they still find many errors in prior years\u2019 tax data, leading to additional tax payments and penalties? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M125.1 208h197.8c10.7 0 16.1 13 8.5 20.5l-98.9 98.3c-4.7 4.7-12.2 4.7-16.9 0l-98.9-98.3c-7.7-7.5-2.3-20.5 8.4-20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M322.9 304H125.1c-10.7 0-16.1-13-8.5-20.5l98.9-98.3c4.7-4.7 12.2-4.7 16.9 0l98.9 98.3c7.7 7.5 2.3 20.5-8.4 20.5zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-3171 e-n-accordion-item-2068\" class=\"elementor-element elementor-element-2b8ec29 e-con-full e-flex e-con e-child\" data-id=\"2b8ec29\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff7043a elementor-widget elementor-widget-text-editor\" data-id=\"ff7043a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>T\u1ea1i sao c\u00f4ng ty t\u00f4i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u00e0ng n\u0103m nh\u01b0ng khi c\u01a1 quan thu\u1ebf v\u00e0o ki\u1ec3m tra v\u1eabn ph\u00e1t hi\u1ec7n nhi\u1ec1u sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u thu\u1ebf c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, do \u0111\u00f3 ph\u1ea3i \u0111\u00f3ng th\u00eam nhi\u1ec1u ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 ph\u00e1t sinh th\u00eam c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t?<\/strong><\/p><p>C\u00e1c kho\u1ea3n m\u1ee5c thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 b\u1ecb ki\u1ec3m tra b\u1edfi th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c kho\u1ea3n m\u1ee5c kh\u00e1c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng c\u00f3 nh\u1eefng sai s\u00f3t l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ngo\u00e0i ra, t\u00ednh tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n xem x\u00e9t \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m kh\u00f4ng c\u00f3 nh\u1eefng r\u1ee7i ro ti\u1ec1m t\u00e0ng v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea1t thu\u1ebf tr\u1ecdng y\u1ebfu.<\/p><p>Tuy nhi\u00ean, m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ebf) ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu t\u1ed5ng th\u1ec3 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00e1c nhau theo h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n. Do \u0111\u00f3, m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu n\u00e0y s\u1ebd r\u1ea5t kh\u00e1c so v\u1edbi ph\u1ea1m vi c\u00f4ng vi\u1ec7c l\u00e0 so\u00e1t x\u00e9t ri\u00eang c\u00e1c kho\u1ea3n m\u1ee5c thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p. Ngo\u00e0i ra, c\u00e1ch hi\u1ec3u v\u1ec1 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau gi\u1eefa c\u00e1c c\u00e1n b\u1ed9 thu\u1ebf. V\u00ec nh\u1eefng nguy\u00ean nh\u00e2n n\u00e0y, vi\u1ec7c k\u1ebft lu\u1eadn c\u1ee7a c\u00e1n b\u1ed9 thu\u1ebf c\u00f3 nh\u1eefng ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 li\u1ec7u thu\u1ebf \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n l\u00e0 vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/p><p>Tuy nhi\u00ean, n\u1ebfu m\u1ee9c ch\u00eanh l\u1ec7ch \u0111\u1ee7 l\u1edbn \u0111\u1ec3 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u00f3 s\u1ebd l\u00e0 sai s\u00f3t tr\u1ecdng y\u1ebfu m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u00e3 kh\u00f4ng ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c. Nh\u1eefng sai s\u00f3t nh\u01b0 v\u1eady, khi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh, s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"1. What should enterprises consider when selecting or changing their independent audit service provider?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Khi l\\u1ef1a ch\\u1ecdn\\\/ thay \\u0111\\u1ed5i c\\u00f4ng ty cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp, doanh nghi\\u1ec7p c\\u1ea7n l\\u01b0u \\u00fd nh\\u1eefng g\\u00ec?Ngo\\u00e0i nh\\u1eefng v\\u1ea5n \\u0111\\u1ec1 ph\\u1ed5 bi\\u1ebfn khi \\u0111\\u00e1nh gi\\u00e1 b\\u00ean cung c\\u1ea5p d\\u1ecbch v\\u1ee5 (nh\\u01b0 y\\u00eau c\\u1ea7u v\\u1ec1 th\\u1eddi h\\u1ea1n, kinh nghi\\u1ec7m, ngu\\u1ed3n l\\u1ef1c, ch\\u1ea5t l\\u01b0\\u1ee3ng d\\u1ecbch v\\u1ee5 n\\u00f3i chung, c\\u00e1c gi\\u00e1 tr\\u1ecb gia t\\u0103ng\\u2026), doanh nghi\\u1ec7p c\\u1ea7n l\\u01b0u \\u00fd xem x\\u00e9t b\\u1ed5 sung c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 \\u0111\\u1eb7c th\\u00f9 c\\u1ee7a d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n nh\\u01b0 sau:T\\u00ednh \\u0111\\u1ed9c l\\u1eadp c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n:\\u00a0Doanh nghi\\u1ec7p c\\u1ea7n ki\\u1ec3m tra \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m: (1) c\\u00f4ng ty cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp cho doanh nghi\\u1ec7p kh\\u00f4ng \\u0111\\u01b0\\u1ee3c \\u0111\\u1ed3ng th\\u1eddi l\\u00e0 b\\u00ean cung c\\u1ea5p c\\u00e1c d\\u1ecbch v\\u1ee5 kh\\u00e1c c\\u00f3 th\\u1ec3 l\\u00e0m \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u1ebfn t\\u00ednh \\u0111\\u1ed9c l\\u1eadp (v\\u00ed d\\u1ee5: d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n n\\u1ed9i b\\u1ed9, d\\u1ecbch v\\u1ee5 t\\u01b0 v\\u1ea5n x\\u00e2y d\\u1ef1ng quy tr\\u00ecnh kinh doanh, t\\u01b0 v\\u1ea5n r\\u1ee7i ro,\\u2026..); (2) c\\u00f4ng ty cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp kh\\u00f4ng \\u0111\\u01b0\\u1ee3c l\\u00e0 b\\u00ean li\\u00ean quan\\\/ li\\u00ean k\\u1ebft v\\u1edbi doanh nghi\\u1ec7p;M\\u1eb7c d\\u00f9 v\\u1ec1 l\\u00fd thuy\\u1ebft th\\u00ec v\\u1eabn c\\u00f3 th\\u1ec3 \\u00e1p d\\u1ee5ng c\\u00e1c bi\\u1ec7n ph\\u00e1p l\\u00e0m gi\\u1ea3m nguy c\\u01a1 \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u1ebfn t\\u00ednh \\u0111\\u1ed9c l\\u1eadp, nh\\u01b0ng doanh nghi\\u1ec7p v\\u1eabn n\\u00ean c\\u1ed1 g\\u1eafng tr\\u00e1nh r\\u01a1i v\\u00e0o nh\\u1eefng tr\\u01b0\\u1eddng h\\u1ee3p tr\\u00ean \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m t\\u1ed1i \\u0111a cho ch\\u1ea5t l\\u01b0\\u1ee3ng v\\u00e0 uy t\\u00edn c\\u1ee7a \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n \\u0111\\u01b0\\u1ee3c ban h\\u00e0nh trong t\\u01b0\\u01a1ng lai.Gi\\u1ea5y ch\\u1ee9ng nh\\u1eadn \\u0111\\u1ee7 \\u0111i\\u1ec1u ki\\u1ec7n cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp (\\u0111\\u01b0\\u1ee3c c\\u1ea5p h\\u00e0ng n\\u0103m b\\u1edfi b\\u1ed9 t\\u00e0i ch\\u00ednh):\\u00a0Doanh nghi\\u1ec7p n\\u00ean y\\u00eau c\\u1ea7u c\\u00f4ng ty ki\\u1ec3m to\\u00e1n cung c\\u1ea5p t\\u00e0i li\\u1ec7u n\\u00e0y \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n l\\u00e0 c\\u00f3 hi\\u1ec7u l\\u1ef1c. N\\u1ebfu kh\\u00f4ng c\\u00f3 gi\\u1ea5y ch\\u1ee9ng nh\\u1eadn n\\u00e0y th\\u00ec c\\u00f4ng ty ki\\u1ec3m to\\u00e1n s\\u1ebd kh\\u00f4ng \\u0111\\u01b0\\u1ee3c ph\\u00e9p cung c\\u1ea5p d\\u1ecbch v\\u1ee5 trong n\\u0103m hi\\u1ec7n h\\u00e0nh.Trong tr\\u01b0\\u1eddng h\\u1ee3p ki\\u1ec3m to\\u00e1n c\\u00e1c c\\u00f4ng ty \\u0111\\u1ea1i ch\\u00fang, ng\\u00e2n h\\u00e0ng, b\\u1ea3o hi\\u1ec3m th\\u00ec s\\u1ebd c\\u1ea7n ph\\u1ea3i c\\u00f3 gi\\u1ea5y ch\\u1ee9ng nh\\u1eadn h\\u00e0ng n\\u0103m ri\\u00eang t\\u1eeb B\\u1ed9 t\\u00e0i ch\\u00ednh.Th\\u01b0\\u01a1ng hi\\u1ec7u c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n:\\u00a0Doanh nghi\\u1ec7p s\\u1ebd c\\u1ea7n c\\u00e2n nh\\u1eafc nhi\\u1ec1u v\\u1ea5n \\u0111\\u1ec1 n\\u00e0y n\\u1ebfu doanh nghi\\u1ec7p mu\\u1ed1n t\\u1ea1o d\\u1ef1ng \\u0111\\u01b0\\u1ee3c l\\u00f2ng tin t\\u1eeb c\\u00e1c \\u0111\\u1ed1i t\\u00e1c kinh doanh. Th\\u01b0\\u01a1ng hi\\u1ec7u c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n \\u0111\\u01b0\\u1ee3c x\\u1ebfp h\\u1ea1ng \\u1edf m\\u1ee9c cao th\\u00ec s\\u1ebd l\\u00e0m cho \\u0111\\u1ed1i t\\u00e1c c\\u1ea3m th\\u1ea5y y\\u00ean t\\u00e2m h\\u01a1n v\\u1ec1 c\\u00e1c s\\u1ed1 li\\u1ec7u v\\u00e0 th\\u00f4ng tin tr\\u00ecnh b\\u00e0y tr\\u00ean b\\u00e1o c\\u00e1o, c\\u0169ng nh\\u01b0 tin t\\u01b0\\u1edfng h\\u01a1n v\\u00e0o s\\u1ef1 ch\\u00e2n th\\u00e0nh c\\u1ee7a doanh nghi\\u1ec7p.\\u1ea2nh h\\u01b0\\u1edfng c\\u1ee7a s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3:\\u00a0N\\u1ed9i dung n\\u00e0y th\\u01b0\\u1eddng hay b\\u1ecb qu\\u00ean khi \\u0111\\u00e0m ph\\u00e1n h\\u1ee3p \\u0111\\u1ed3ng. Doanh nghi\\u1ec7p c\\u1ea7n trao \\u0111\\u1ed5i tr\\u01b0\\u1edbc \\u0111\\u1ec3 hi\\u1ec3u r\\u00f5 c\\u00e1ch x\\u1eed l\\u00fd c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u1ec1 \\u0111i\\u1ec3m n\\u00e0y \\u0111\\u1ec3 l\\u01b0\\u1eddng tr\\u01b0\\u1edbc nh\\u1eefng v\\u1ea5n \\u0111\\u1ec1 ph\\u00e1t sinh th\\u00eam. Th\\u1ef1c t\\u1ebf cho th\\u1ea5y v\\u1ea5n \\u0111\\u1ec1 n\\u00e0y \\u1ea3nh h\\u01b0\\u1edfng r\\u1ea5t nhi\\u1ec1u \\u0111\\u1ebfn \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n, ti\\u1ebfn \\u0111\\u1ed9 b\\u00e1o c\\u00e1o, v\\u00e0 chi ph\\u00ed ph\\u00e1t sinh th\\u00eam.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tT\\u01b0 v\\u1ea5n d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n\"}},{\"@type\":\"Question\",\"name\":\"2. What violations can enterprises using independent audit services be penalized for, and what are the penalty levels?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"(Ngh\\u1ecb \\u0110\\u1ecbnh 41\\\/2018\\\/N\\u0110-CP)M\\u1ee5c 5. H\\u00c0NH VI VI PH\\u1ea0M QUY \\u0110\\u1ecaNH V\\u1ec0 \\u0110\\u01a0N V\\u1eca \\u0110\\u01af\\u1ee2C KI\\u1ec2M TO\\u00c1N\\u0110i\\u1ec1u 53. X\\u1eed ph\\u1ea1t h\\u00e0nh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh v\\u1ec1 l\\u1ef1a ch\\u1ecdn doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n1. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb thu\\u00ea doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n trong c\\u00e1c tr\\u01b0\\u1eddng h\\u1ee3p doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n kh\\u00f4ng \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh ph\\u00e1p lu\\u1eadt.2. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 40.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb thu\\u00ea doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n kh\\u00f4ng \\u0111\\u1ee7 \\u0111i\\u1ec1u ki\\u1ec7n cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt.3. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 40.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 50.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n kh\\u00f4ng th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n b\\u1eaft bu\\u1ed9c \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, b\\u00e1o c\\u00e1o quy\\u1ebft to\\u00e1n d\\u1ef1 \\u00e1n ho\\u00e0n th\\u00e0nh, b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u1ee3p nh\\u1ea5t, b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh t\\u1ed5ng h\\u1ee3p v\\u00e0 c\\u00e1c c\\u00f4ng vi\\u1ec7c ki\\u1ec3m to\\u00e1n kh\\u00e1c theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt v\\u1ec1 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp v\\u00e0 ph\\u00e1p lu\\u1eadt kh\\u00e1c c\\u00f3 li\\u00ean quan.\\u0110i\\u1ec1u 54. X\\u1eed ph\\u1ea1t h\\u00e0nh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh v\\u1ec1 giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh n\\u0103m1. Ph\\u1ea1t c\\u1ea3nh c\\u00e1o \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh kh\\u00f4ng \\u0111\\u1ea7y \\u0111\\u1ee7 n\\u1ed9i dung theo quy \\u0111\\u1ecbnh.2. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 5.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 10.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ch\\u1eadm h\\u01a1n so v\\u1edbi th\\u1eddi h\\u1ea1n quy \\u0111\\u1ecbnh.3. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 10.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n sau khi th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.4. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m kh\\u00f4ng th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh khi th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.\\u0110i\\u1ec1u 55. X\\u1eed ph\\u1ea1t h\\u00e0nh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh li\\u00ean quan \\u0111\\u1ebfn cu\\u1ed9c ki\\u1ec3m to\\u00e1n1. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 10.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n kh\\u00f4ng gi\\u1ea3i tr\\u00ecnh ho\\u1eb7c gi\\u1ea3i tr\\u00ecnh kh\\u00f4ng \\u0111\\u1ea7y \\u0111\\u1ee7, \\u0111\\u00fang th\\u1eddi gian quy \\u0111\\u1ecbnh v\\u1ec1 c\\u00e1c n\\u1ed9i dung ngo\\u1ea1i tr\\u1eeb trong b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n theo y\\u00eau c\\u1ea7u c\\u1ee7a c\\u01a1 quan c\\u00f3 th\\u1ea9m quy\\u1ec1n.2. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi m\\u1ed9t trong c\\u00e1c h\\u00e0nh vi sau:a) T\\u1eeb ch\\u1ed1i cung c\\u1ea5p th\\u00f4ng tin, t\\u00e0i li\\u1ec7u c\\u1ea7n thi\\u1ebft cho vi\\u1ec7c ki\\u1ec3m to\\u00e1n theo y\\u00eau c\\u1ea7u c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 ho\\u1eb7c doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n;b) Mua chu\\u1ed9c, h\\u1ed1i l\\u1ed9, th\\u00f4ng \\u0111\\u1ed3ng v\\u1edbi th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 l\\u00e0m sai l\\u1ec7ch t\\u00e0i li\\u1ec7u k\\u1ebf to\\u00e1n, b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n v\\u00e0 b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n;c) \\u0110e d\\u1ecda, tr\\u1ea3 th\\u00f9, \\u00e9p bu\\u1ed9c th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n nh\\u1eb1m l\\u00e0m sai l\\u1ec7ch k\\u1ebft qu\\u1ea3 ki\\u1ec3m to\\u00e1n;d) Che gi\\u1ea5u h\\u00e0nh vi vi ph\\u1ea1m ph\\u00e1p lu\\u1eadt v\\u1ec1 t\\u00e0i ch\\u00ednh, k\\u1ebf to\\u00e1n;\\u0111) C\\u1ea3n tr\\u1edf c\\u00f4ng vi\\u1ec7c v\\u00e0 c\\u00f3 h\\u00e0nh vi h\\u1ea1n ch\\u1ebf ph\\u1ea1m vi cu\\u1ed9c ki\\u1ec3m to\\u00e1n.3. Bi\\u1ec7n ph\\u00e1p kh\\u1eafc ph\\u1ee5c h\\u1eadu qu\\u1ea3:Bu\\u1ed9c c\\u1ea3i ch\\u00ednh th\\u00f4ng tin sai s\\u1ef1 th\\u1eadt ho\\u1eb7c g\\u00e2y nh\\u1ea7m l\\u1eabn \\u0111\\u1ed1i v\\u1edbi hanh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh t\\u1ea1i \\u0111i\\u1ec3m b, \\u0111i\\u1ec3m c kho\\u1ea3n 2 \\u0110i\\u1ec1u n\\u00e0y.\"}},{\"@type\":\"Question\",\"name\":\"3. What rights and responsibilities do enterprises have when using independent audit services?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"(Lu\\u1eadt ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ed1 67\\\/2011\\\/QH12)\\u0110i\\u1ec1u 38. Quy\\u1ec1n c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n1. L\\u1ef1a ch\\u1ecdn doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 c\\u00f3 \\u0111\\u1ee7 \\u0111i\\u1ec1u ki\\u1ec7n h\\u00e0nh ngh\\u1ec1 theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt \\u0111\\u1ec3 giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n, tr\\u1eeb tr\\u01b0\\u1eddng h\\u1ee3p ph\\u00e1p lu\\u1eadt c\\u00f3 quy \\u0111\\u1ecbnh kh\\u00e1c.2. Y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam cung c\\u1ea5p th\\u00f4ng tin trong h\\u1ed3 s\\u01a1 \\u0111\\u0103ng k\\u00fd h\\u00e0nh ngh\\u1ec1 ki\\u1ec3m to\\u00e1n v\\u00e0 th\\u00f4ng tin v\\u1ec1 ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.3. T\\u1eeb ch\\u1ed1i cung c\\u1ea5p th\\u00f4ng tin, t\\u00e0i li\\u1ec7u kh\\u00f4ng li\\u00ean quan \\u0111\\u1ebfn n\\u1ed9i dung ki\\u1ec3m to\\u00e1n.4. \\u0110\\u1ec1 ngh\\u1ecb thay th\\u1ebf th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n khi c\\u00f3 c\\u0103n c\\u1ee9 cho r\\u1eb1ng th\\u00e0nh vi\\u00ean \\u0111\\u00f3 vi ph\\u1ea1m nguy\\u00ean t\\u1eafc ho\\u1ea1t \\u0111\\u1ed9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp trong qu\\u00e1 tr\\u00ecnh th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.5. Th\\u1ea3o lu\\u1eadn, gi\\u1ea3i tr\\u00ecnh b\\u1eb1ng v\\u0103n b\\u1ea3n v\\u1ec1 nh\\u1eefng v\\u1ea5n \\u0111\\u1ec1 \\u0111\\u01b0\\u1ee3c n\\u00eau trong d\\u1ef1 th\\u1ea3o b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n n\\u1ebfu th\\u1ea5y ch\\u01b0a ph\\u00f9 h\\u1ee3p.6. Khi\\u1ebfu n\\u1ea1i v\\u1ec1 h\\u00e0nh vi c\\u1ee7a th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n trong qu\\u00e1 tr\\u00ecnh th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n khi c\\u00f3 c\\u0103n c\\u1ee9 cho r\\u1eb1ng h\\u00e0nh vi \\u0111\\u00f3 l\\u00e0 tr\\u00e1i ph\\u00e1p lu\\u1eadt.7. Y\\u00eau c\\u1ea7u b\\u1ed3i th\\u01b0\\u1eddng trong tr\\u01b0\\u1eddng h\\u1ee3p doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam g\\u00e2y thi\\u1ec7t h\\u1ea1i.8. Quy\\u1ec1n kh\\u00e1c theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt.\\u0110i\\u1ec1u 39. Ngh\\u0129a v\\u1ee5 c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n1. Cung c\\u1ea5p \\u0111\\u1ea7y \\u0111\\u1ee7, ch\\u00ednh x\\u00e1c, trung th\\u1ef1c, k\\u1ecbp th\\u1eddi, kh\\u00e1ch quan th\\u00f4ng tin, t\\u00e0i li\\u1ec7u c\\u1ea7n thi\\u1ebft theo y\\u00eau c\\u1ea7u c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u00e0 ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc ph\\u00e1p lu\\u1eadt v\\u1ec1 th\\u00f4ng tin, t\\u00e0i li\\u1ec7u \\u0111\\u00e3 cung c\\u1ea5p.2. Th\\u1ef1c hi\\u1ec7n y\\u00eau c\\u1ea7u c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u1ec1 vi\\u1ec7c thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n theo y\\u00eau c\\u1ea7u c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n v\\u00e0 \\u0111i\\u1ec1u ch\\u1ec9nh c\\u00e1c sai s\\u00f3t \\u0111\\u1ec3 b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n kh\\u00f4ng c\\u00f3 \\u00fd ki\\u1ebfn ngo\\u1ea1i tr\\u1eeb \\u0111\\u1ed1i v\\u1edbi c\\u00e1c n\\u1ed9i dung kh\\u00f4ng \\u0111\\u01b0\\u1ee3c ngo\\u1ea1i tr\\u1eeb theo quy \\u0111\\u1ecbnh t\\u1ea1i kho\\u1ea3n 2 v\\u00e0 kho\\u1ea3n 3 \\u0110i\\u1ec1u 48 c\\u1ee7a Lu\\u1eadt n\\u00e0y. Tr\\u01b0\\u1eddng h\\u1ee3p kh\\u00f4ng \\u0111i\\u1ec1u ch\\u1ec9nh sai s\\u00f3t theo \\u00fd ki\\u1ebfn c\\u1ee7a doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam, \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n ph\\u1ea3i gi\\u1ea3i tr\\u00ecnh b\\u1eb1ng v\\u0103n b\\u1ea3n theo y\\u00eau c\\u1ea7u c\\u1ee7a c\\u01a1 quan nh\\u00e0 n\\u01b0\\u1edbc c\\u00f3 th\\u1ea9m quy\\u1ec1n, \\u0111\\u1ea1i di\\u1ec7n ch\\u1ee7 s\\u1edf h\\u1eefu \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.3. Ph\\u1ed1i h\\u1ee3p, t\\u1ea1o \\u0111i\\u1ec1u ki\\u1ec7n cho ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.4. Kh\\u00f4ng \\u0111\\u01b0\\u1ee3c c\\u00f3 h\\u00e0nh vi h\\u1ea1n ch\\u1ebf ph\\u1ea1m vi c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 c\\u1ea7n ki\\u1ec3m to\\u00e1n.5. Xem x\\u00e9t \\u0111\\u1ec1 ngh\\u1ecb c\\u1ee7a doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u1ec1 t\\u1ed3n t\\u1ea1i, sai s\\u00f3t trong b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 trong vi\\u1ec7c tu\\u00e2n th\\u1ee7 ph\\u00e1p lu\\u1eadt \\u0111\\u1ec3 c\\u00f3 bi\\u1ec7n ph\\u00e1p kh\\u1eafc ph\\u1ee5c k\\u1ecbp th\\u1eddi.6. Th\\u00f4ng b\\u00e1o k\\u1ecbp th\\u1eddi, \\u0111\\u1ea7y \\u0111\\u1ee7 c\\u00e1c vi ph\\u1ea1m ph\\u00e1p lu\\u1eadt v\\u00e0 vi ph\\u1ea1m h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n trong ho\\u1ea1t \\u0111\\u1ed9ng ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam cho c\\u01a1 quan nh\\u00e0 n\\u01b0\\u1edbc c\\u00f3 th\\u1ea9m quy\\u1ec1n.7. Thanh to\\u00e1n ph\\u00ed d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n theo th\\u1ecfa thu\\u1eadn trong h\\u1ee3p \\u0111\\u1ed3ng.8. Tr\\u01b0\\u1eddng h\\u1ee3p k\\u00fd h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n v\\u1edbi m\\u1ed9t doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam t\\u1eeb ba n\\u0103m li\\u00ean t\\u1ee5c tr\\u1edf l\\u00ean th\\u00ec ph\\u1ea3i y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam thay \\u0111\\u1ed5i ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 k\\u00fd b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n.9. Ngh\\u0129a v\\u1ee5 kh\\u00e1c theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt.\"}},{\"@type\":\"Question\",\"name\":\"4. Can enterprises cite figures from audited financial statements for presentation in other documents for public disclosure purposes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Doanh nghi\\u1ec7p c\\u00f3 th\\u1ec3 tr\\u00edch d\\u1eabn nh\\u1eefng s\\u1ed1 li\\u1ec7u c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 tr\\u00ecnh b\\u00e0y \\u1edf c\\u00e1c t\\u00e0i li\\u1ec7u kh\\u00e1c cho m\\u1ee5c \\u0111\\u00edch c\\u00f4ng b\\u1ed1 r\\u1ed9ng r\\u00e3i?B\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n lu\\u00f4n c\\u1ea7n \\u0111\\u01b0\\u1ee3c \\u0111i k\\u00e8m v\\u1edbi b\\u00e1o c\\u00e1o c\\u1ee7a doanh nghi\\u1ec7p nh\\u01b0 l\\u00e0 m\\u1ed9t b\\u1ed9 t\\u00e0i li\\u1ec7u ho\\u00e0n ch\\u1ec9nh \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o c\\u00f3 \\u0111\\u01b0\\u1ee3c s\\u1ef1 hi\\u1ec3u bi\\u1ebft to\\u00e0n di\\u1ec7n v\\u1ec1 \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n v\\u00e0 s\\u1ed1 li\\u1ec7u \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n. N\\u1ebfu mu\\u1ed1n tr\\u00edch d\\u1eabn m\\u1ed9t ph\\u1ea7n s\\u1ed1 li\\u1ec7u c\\u1ee7a b\\u00e1o c\\u00e1o \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n trong c\\u00e1c t\\u00e0i li\\u1ec7u kh\\u00e1c cho m\\u1ee5c \\u0111\\u00edch c\\u00f4ng b\\u1ed1 r\\u1ed9ng r\\u00e3i (V\\u00ed d\\u1ee5: B\\u1ea3n c\\u00e1o b\\u1ea1ch) th\\u00ec doanh nghi\\u1ec7p c\\u1ea7n trao \\u0111\\u1ed5i v\\u00e0 c\\u00f3 \\u0111\\u01b0\\u1ee3c s\\u1ef1 ch\\u1ea5p thu\\u1eadn ch\\u00ednh th\\u1ee9c b\\u1edfi c\\u00f4ng ty ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m vi\\u1ec7c tr\\u00ecnh b\\u00e0y th\\u00f4ng tin l\\u00e0 \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ph\\u00f9 h\\u1ee3p, kh\\u00f4ng l\\u00e0m cho ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o c\\u00f3 nh\\u1eefng hi\\u1ec3u sai so v\\u1edbi b\\u1ea3n ch\\u1ea5t th\\u1ef1c t\\u1ebf.\"}},{\"@type\":\"Question\",\"name\":\"5. How should enterprises handle requests from auditors for highly confidential documents?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\u0110\\u1ec3 c\\u00f3 th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 x\\u00e1c \\u0111\\u00e1ng c\\u00e1c b\\u1eb1ng ch\\u1ee9ng cho \\u00fd ki\\u1ebfn c\\u1ee7a m\\u00ecnh, ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 quy\\u1ec1n y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p cung c\\u1ea5p c\\u00e1c t\\u00e0i li\\u1ec7u li\\u00ean quan \\u0111\\u1ec3 xem x\\u00e9t v\\u00e0 \\u0111\\u00e1nh gi\\u00e1.Trong tr\\u01b0\\u1eddng h\\u1ee3p n\\u00e0y, \\u0111\\u1ec3 tr\\u00e1nh nh\\u1eefng kh\\u00e1c bi\\u1ec7t v\\u00e0 tranh ch\\u1ea5p kh\\u00f4ng \\u0111\\u00e1ng c\\u00f3 gi\\u1eefa hai b\\u00ean, doanh nghi\\u1ec7p c\\u1ea7n trao \\u0111\\u1ed5i v\\u1edbi ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u1ec3 hi\\u1ec3u hai b\\u00ean hi\\u1ec3u r\\u00f5 \\u0111\\u01b0\\u1ee3c y\\u00eau c\\u1ea7u c\\u1ee5 th\\u1ec3 c\\u1ee7a nhau li\\u00ean quan \\u0111\\u1ebfn t\\u00e0i li\\u1ec7u \\u0111\\u00f3, c\\u00f9ng nhau x\\u00e1c \\u0111\\u1ecbnh xem gi\\u1edbi h\\u1ea1n t\\u1ed1i \\u0111a m\\u00e0 hai b\\u00ean c\\u00f3 th\\u1ec3 h\\u1ee3p t\\u00e1c \\u0111\\u01b0\\u1ee3c v\\u1edbi nhau.T\\u00f9y thu\\u1ed9c v\\u00e0o b\\u1ea3n ch\\u1ea5t v\\u00e0 t\\u00ednh ch\\u1ea5t quan tr\\u1ecdng c\\u1ee7a t\\u00e0i li\\u1ec7u, c\\u00e1c ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 hi\\u1ec3u bi\\u1ebft chuy\\u00ean m\\u00f4n s\\u00e2u s\\u1eafc s\\u1ebd c\\u00f3 th\\u1ec3 \\u0111\\u1ec1 xu\\u1ea5t c\\u00e1c gi\\u1ea3i ph\\u00e1p t\\u1ed1i \\u01b0u nh\\u1ea5t theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n, v\\u1eeba gi\\u00fap b\\u1ea3o v\\u1ec7 t\\u1ed1i \\u0111a quy\\u1ec1n l\\u1ee3i ch\\u00ednh \\u0111\\u00e1ng c\\u1ee7a doanh nghi\\u1ec7p trong khi v\\u1eabn c\\u00f3 th\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m tu\\u00e2n th\\u1ee7 c\\u00e1c y\\u00eau c\\u1ea7u c\\u1ee7a chu\\u1ea9n m\\u1ef1c. V\\u00ec v\\u1eady, vi\\u1ec7c trao \\u0111\\u1ed5i v\\u00e0 gi\\u1ea3i th\\u00edch v\\u1edbi ki\\u1ec3m to\\u00e1n vi\\u00ean m\\u1ed9t c\\u00e1ch r\\u00f5 r\\u00e0ng v\\u00e0 thuy\\u1ebft ph\\u1ee5c l\\u00e0 r\\u1ea5t c\\u1ea7n thi\\u1ebft.\"}},{\"@type\":\"Question\",\"name\":\"6. This year, our company changed audit firms, but the new auditors are asking for previous years\\u2019 accounting data that were already audited by another firm \\u2014 why is that?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C\\u00f4ng ty t\\u00f4i n\\u0103m nay thay \\u0111\\u1ed5i c\\u00f4ng ty ki\\u1ec3m to\\u00e1n, v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean n\\u0103m nay l\\u1ea1i y\\u00eau c\\u1ea7u t\\u00f4i cung c\\u1ea5p nh\\u1eefng s\\u1ed1 li\\u1ec7u v\\u00e0 t\\u00e0i li\\u1ec7u k\\u1ebf to\\u00e1n c\\u1ee7a nh\\u1eefng n\\u0103m tr\\u01b0\\u1edbc m\\u00e0 \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c c\\u00f4ng ty kh\\u00e1c ki\\u1ec3m to\\u00e1n r\\u1ed3i, t\\u1ea1i sao l\\u1ea1i nh\\u01b0 v\\u1eady?\\u0110i\\u1ec1u n\\u00e0y l\\u00e0 v\\u00ec:m\\u1ed9t s\\u1ed1 giao d\\u1ecbch c\\u1ee7a n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 gi\\u00e1 tr\\u1ecb ghi nh\\u1eadn trong s\\u1ed5 s\\u00e1ch k\\u1ebf to\\u00e1n ph\\u1ee5 thu\\u1ed9c v\\u00e0o s\\u1ed1 li\\u1ec7u cu\\u1ed1i k\\u1ef3 c\\u1ee7a k\\u1ef3 tr\\u01b0\\u1edbc \\u0111\\u00f3 (v\\u00ed d\\u1ee5: Gi\\u00e1 v\\u1ed1n h\\u00e0ng b\\u00e1n c\\u1ee7a n\\u0103m nay s\\u1ebd ph\\u1ee5 thu\\u1ed9c v\\u00e0o gi\\u00e1 tr\\u1ecb h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh t\\u1ea1i cu\\u1ed1i k\\u1ef3 tr\\u01b0\\u1edbc).s\\u1ed1 d\\u01b0 tr\\u00ean b\\u1ea3ng c\\u00e2n \\u0111\\u1ed1i k\\u1ebf to\\u00e1n n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 th\\u1ec3 l\\u00e0 s\\u1ed1 li\\u1ec7u l\\u0169y k\\u1ebf t\\u1eeb nh\\u1eefng giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc (V\\u00ed d\\u1ee5: t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c mua t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc)Theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c (VSA 510 \\u2013 Ki\\u1ec3m to\\u00e1n n\\u0103m \\u0111\\u1ea7u ti\\u00ean \\u2013 s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3), ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 so\\u00e1t x\\u00e9t h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean n\\u0103m tr\\u01b0\\u1edbc \\u0111\\u1ec3 c\\u00f3 \\u0111\\u01b0\\u1ee3c b\\u1eb1ng ch\\u1ee9ng ph\\u00f9 h\\u1ee3p v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady cho m\\u00ecnh. Tuy nhi\\u00ean, n\\u1ebfu vi\\u1ec7c n\\u00e0y kh\\u00f4ng \\u0111em l\\u1ea1i hi\\u1ec7u qu\\u1ea3 (v\\u00ec nhi\\u1ec1u l\\u00fd do) th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 quy\\u1ec1n y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p cung c\\u1ea5p l\\u1ea1i c\\u00e1c s\\u1ed1 li\\u1ec7u v\\u00e0 ch\\u1ee9ng t\\u1eeb c\\u1ee7a nh\\u1eefng giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc \\u0111\\u1ec3 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n ph\\u00f9 h\\u1ee3p. M\\u1ed7i c\\u00f4ng ty ki\\u1ec3m to\\u00e1n ph\\u1ea3i ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m ho\\u00e0n to\\u00e0n v\\u1ec1 \\u00fd ki\\u1ebfn c\\u1ee7a m\\u00ecnh, n\\u00ean h\\u1ecd kh\\u00f4ng b\\u1ecb y\\u00eau c\\u1ea7u ph\\u1ea3i s\\u1eed d\\u1ee5ng k\\u1ebft qu\\u1ea3 ki\\u1ec3m to\\u00e1n c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n kh\\u00e1c.\"}},{\"@type\":\"Question\",\"name\":\"7. Who is responsible for sending confirmation letters: the enterprise or the audit firm?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vi\\u1ec7c x\\u1eed l\\u00fd theo c\\u00e1ch n\\u00e0o s\\u1ebd t\\u00f9y thu\\u1ed9c v\\u00e0o \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean nh\\u01b0 sau:N\\u1ebfu ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro li\\u00ean quan l\\u00e0 \\u1edf m\\u1ee9c cao th\\u00ec vi\\u1ec7c g\\u1eedi th\\u01b0 x\\u00e1c nh\\u1eadn c\\u1ea7n ph\\u1ea3i do ch\\u00ednh c\\u00f4ng ty ki\\u1ec3m to\\u00e1n th\\u1ef1c hi\\u1ec7n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n c\\u00f3 \\u0111\\u1ed9 tin c\\u1eady cao nh\\u1ea5t. Tuy nhi\\u00ean, c\\u00e1ch th\\u1ee9c n\\u00e0y s\\u1ebd c\\u00f3 th\\u1ec3 l\\u00e0m ti\\u00eau hao nhi\\u1ec1u c\\u00f4ng s\\u1ee9c, th\\u1eddi gian, v\\u00e0 chi ph\\u00ed h\\u01a1n cho c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 doanh nghi\\u1ec7p v\\u00ec th\\u1ee7 t\\u1ee5c x\\u1eed l\\u00fd s\\u1ebd ph\\u1ee9c t\\u1ea1p h\\u01a1n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m nh\\u1eadn \\u0111\\u01b0\\u1ee3c \\u0111\\u1ee7 th\\u01b0 ph\\u1ea3n h\\u1ed3i.N\\u1ebfu ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro li\\u00ean quan kh\\u00f4ng ph\\u1ea3i \\u1edf m\\u1ee9c cao th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p g\\u1eedi \\u0111i. Tuy nhi\\u00ean, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i c\\u00f3 c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t \\u0111\\u1ed1i v\\u1edbi to\\u00e0n b\\u1ed9 quy tr\\u00ecnh th\\u1ef1c hi\\u1ec7n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m to\\u00e0n b\\u1ed9 th\\u01b0 \\u0111\\u01b0\\u1ee3c g\\u1eedi \\u0111i theo \\u0111\\u00fang h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean, n\\u1ed9i dung th\\u01b0 x\\u00e1c nh\\u1eadn l\\u00e0 ph\\u00f9 h\\u1ee3p, th\\u01b0 tr\\u1ea3 l\\u1eddi g\\u1eedi v\\u1ec1 ph\\u1ea3i g\\u1eedi tr\\u1ef1c ti\\u1ebfp cho ki\\u1ec3m to\\u00e1n vi\\u00ean. C\\u00e1ch th\\u1ee9c n\\u00e0y s\\u1ebd gi\\u1ea3m b\\u1edbt \\u0111\\u01b0\\u1ee3c c\\u00f4ng s\\u1ee9c, th\\u1eddi gian, v\\u00e0 chi ph\\u00ed cho c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 doanh nghi\\u1ec7p nh\\u01b0ng l\\u1ea1i ti\\u1ec1m \\u1ea9n nguy c\\u01a1 th\\u1ee7 t\\u1ee5c n\\u00e0y c\\u00f3 th\\u1ec3 b\\u1ecb can thi\\u1ec7p tr\\u00e1i ph\\u00e9p b\\u1edfi nh\\u1eefng ng\\u01b0\\u1eddi trong doanh nghi\\u1ec7p \\u0111\\u1ec3 nh\\u1eb1m che d\\u1ea5u h\\u00e0nh vi gian l\\u1eadn (n\\u1ebfu c\\u00f3).\"}},{\"@type\":\"Question\",\"name\":\"8. I notice some audit firms focus heavily on checking detailed vouchers, while others focus less on vouchers and more on understanding accounting processes, control procedures, internal control environment, and company culture which approach is correct?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"T\\u00f4i th\\u1ea5y c\\u00f3 c\\u00f4ng ty ki\\u1ec3m to\\u00e1n t\\u1eadp trung ki\\u1ec3m tra ch\\u1ee9ng t\\u1eeb chi ti\\u1ebft r\\u1ea5t nhi\\u1ec1u, nh\\u01b0ng c\\u0169ng c\\u00f3 c\\u00f4ng ty l\\u1ea1i ki\\u1ec3m tra v\\u00e0o ch\\u1ee9ng t\\u1eeb r\\u1ea5t \\u00edt v\\u00e0 ch\\u1ee7 y\\u1ebfu ch\\u1ec9 t\\u00ecm hi\\u1ec3u v\\u1ec1 quy tr\\u00ecnh k\\u1ebf to\\u00e1n, th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t, m\\u00f4i tr\\u01b0\\u1eddng ki\\u1ec3m so\\u00e1t n\\u1ed9i b\\u1ed9, v\\u0103n h\\u00f3a c\\u00f4ng ty&#8230;. v\\u1eady c\\u00e1ch l\\u00e0m n\\u00e0o m\\u1edbi \\u0111\\u00fang?C\\u1ea3 hai c\\u00e1ch l\\u00e0m \\u0111\\u1ec1u c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng, t\\u00f9y thu\\u1ed9c v\\u00e0o l\\u1ef1a ch\\u1ecdn chi\\u1ebfn l\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch. Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n cho ph\\u00e9p ki\\u1ec3m to\\u00e1n vi\\u00ean l\\u1ef1a ch\\u1ecdn vi\\u1ec7c tin t\\u01b0\\u1edfng ho\\u1eb7c kh\\u00f4ng tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p sau khi c\\u00e2n nh\\u1eafc t\\u00ednh kh\\u1ea3 thi v\\u00e0 ngu\\u1ed3n l\\u1ef1c s\\u1eb5n c\\u00f3.N\\u1ebfu l\\u1ef1a ch\\u1ecdn tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c nh\\u1eb1m t\\u00ecm hi\\u1ec3u, \\u0111\\u00e1nh gi\\u00e1 v\\u00e0 ki\\u1ec3m tra c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p. N\\u1ebfu k\\u1ebft qu\\u1ea3 ki\\u1ec3m tra th\\u00e0nh c\\u00f4ng th\\u00ec m\\u1ee9c \\u0111\\u1ed9 r\\u1ee7i ro ki\\u1ec3m to\\u00e1n s\\u1ebd th\\u1ea5p xu\\u1ed1ng (v\\u00ec r\\u1ee7i ro ki\\u1ec3m so\\u00e1t \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh \\u1edf m\\u1ee9c th\\u1ea5p h\\u01a1n), do \\u0111\\u00f3 th\\u1ee7 t\\u1ee5c ki\\u1ec3m tra chi ti\\u1ebft v\\u00e0o ch\\u1ee9ng t\\u1eeb s\\u1ebd \\u00edt h\\u01a1n t\\u01b0\\u01a1ng \\u1ee9ng. Tuy nhi\\u00ean, n\\u1ebfu k\\u1ebft qu\\u1ea3 ki\\u1ec3m tra kh\\u00f4ng th\\u00e0nh c\\u00f4ng th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd l\\u00e3ng ph\\u00ed c\\u00f4ng s\\u1ee9c v\\u00e0 th\\u1eddi gian v\\u00e0 ph\\u1ea3i quay l\\u1ea1i s\\u1eed d\\u1ee5ng chi\\u1ebfn l\\u01b0\\u1ee3c t\\u1eadp trung v\\u00e0o ki\\u1ec3m tra ch\\u1ee9ng t\\u1eeb chi ti\\u1ebft.Ng\\u01b0\\u1ee3c l\\u1ea1i, n\\u1ebfu kh\\u00f4ng l\\u1ef1a ch\\u1ecdn tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd ph\\u1ea3i th\\u1ef1c hi\\u1ec7n nhi\\u1ec1u th\\u1ee7 t\\u1ee5c ki\\u1ec3m tra chi ti\\u1ebft v\\u00e0o ch\\u1ee9ng t\\u1eeb \\u0111\\u1ec3 gi\\u1ea3m r\\u1ee7i ro ki\\u1ec3m to\\u00e1n xu\\u1ed1ng m\\u1ee9c th\\u1ea5p ch\\u1ea5p nh\\u1eadn \\u0111\\u01b0\\u1ee3c.Tuy nhi\\u00ean, trong tr\\u01b0\\u1eddng h\\u1ee3p doanh nghi\\u1ec7p c\\u00f3 qu\\u00e1 nhi\\u1ec1u giao d\\u1ecbch th\\u00ec chi\\u1ebfn l\\u01b0\\u1ee3c ki\\u1ec3m tra chi ti\\u1ebft v\\u00e0o ch\\u1ee9ng t\\u1eeb s\\u1ebd kh\\u00f4ng kh\\u1ea3 thi v\\u00ec gi\\u1edbi h\\u1ea1n b\\u1edfi ngu\\u1ed3n l\\u1ef1c v\\u00e0 th\\u1eddi gian, theo \\u0111\\u00f3 ch\\u1ec9 c\\u00f3 duy nh\\u1ea5t chi\\u1ebfn l\\u01b0\\u1ee3c l\\u1ef1a ch\\u1ecdn tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p th\\u00ec m\\u1edbi c\\u00f3 th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c b\\u1eb1ng ch\\u1ee9ng \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ph\\u00f9 h\\u1ee3p cho \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n.T\\u00f9y thu\\u1ed9c v\\u00e0o t\\u00ecnh hu\\u1ed1ng c\\u1ee5 th\\u1ec3 c\\u1ee7a doanh nghi\\u1ec7p v\\u00e0 ngu\\u1ed3n l\\u1ef1c s\\u1eb5n c\\u00f3, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch s\\u1ebd l\\u1ef1a ch\\u1ecdn chi\\u1ebfn l\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n t\\u1ed1i \\u01b0u, v\\u1eeba gi\\u00fap \\u0111\\u1ea1t m\\u1ee5c ti\\u00eau ki\\u1ec3m to\\u00e1n, v\\u1eeba hi\\u1ec7u qu\\u1ea3 v\\u1ec1 c\\u00f4ng s\\u1ee9c, th\\u1eddi gian, v\\u00e0 chi ph\\u00ed.\"}},{\"@type\":\"Question\",\"name\":\"9. Why does our company undergo independent audits every year, yet when the tax authority inspects, they still find many errors in prior years\\u2019 tax data, leading to additional tax payments and penalties?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"T\\u1ea1i sao c\\u00f4ng ty t\\u00f4i s\\u1eed d\\u1ee5ng d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp h\\u00e0ng n\\u0103m nh\\u01b0ng khi c\\u01a1 quan thu\\u1ebf v\\u00e0o ki\\u1ec3m tra v\\u1eabn ph\\u00e1t hi\\u1ec7n nhi\\u1ec1u sai s\\u00f3t v\\u1ec1 s\\u1ed1 li\\u1ec7u thu\\u1ebf c\\u1ee7a c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc, do \\u0111\\u00f3 ph\\u1ea3i \\u0111\\u00f3ng th\\u00eam nhi\\u1ec1u ti\\u1ec1n thu\\u1ebf c\\u1ee7a c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc v\\u00e0 ph\\u00e1t sinh th\\u00eam c\\u00e1c kho\\u1ea3n ti\\u1ec1n ph\\u1ea1t?C\\u00e1c kho\\u1ea3n m\\u1ee5c thu\\u1ebf c\\u0169ng \\u0111\\u01b0\\u1ee3c \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro v\\u00e0 b\\u1ecb ki\\u1ec3m tra b\\u1edfi th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n t\\u01b0\\u01a1ng t\\u1ef1 nh\\u01b0 c\\u00e1c kho\\u1ea3n m\\u1ee5c kh\\u00e1c tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m c\\u00e1c ngh\\u0129a v\\u1ee5 thu\\u1ebf kh\\u00f4ng c\\u00f3 nh\\u1eefng sai s\\u00f3t l\\u00e0m \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu \\u0111\\u1ebfn b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh. Ngo\\u00e0i ra, t\\u00ednh tu\\u00e2n th\\u1ee7 c\\u00e1c quy \\u0111\\u1ecbnh v\\u1ec1 thu\\u1ebf c\\u0169ng \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n xem x\\u00e9t \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m kh\\u00f4ng c\\u00f3 nh\\u1eefng r\\u1ee7i ro ti\\u1ec1m t\\u00e0ng v\\u1ec1 c\\u00e1c kho\\u1ea3n ph\\u1ea1t thu\\u1ebf tr\\u1ecdng y\\u1ebfu.Tuy nhi\\u00ean, m\\u1ee9c \\u0111\\u1ed9 tr\\u1ecdng y\\u1ebfu \\u00e1p d\\u1ee5ng \\u0111\\u1ed1i v\\u1edbi t\\u1eebng kho\\u1ea3n m\\u1ee5c tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh (bao g\\u1ed3m c\\u1ea3 c\\u00e1c kho\\u1ea3n m\\u1ee5c thu\\u1ebf) ph\\u1ee5 thu\\u1ed9c v\\u00e0o m\\u1ee9c \\u0111\\u1ed9 tr\\u1ecdng y\\u1ebfu t\\u1ed5ng th\\u1ec3 c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh d\\u1ef1a tr\\u00ean nhi\\u1ec1u y\\u1ebfu t\\u1ed1 kh\\u00e1c nhau theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n. Do \\u0111\\u00f3, m\\u1ee9c \\u0111\\u1ed9 tr\\u1ecdng y\\u1ebfu n\\u00e0y s\\u1ebd r\\u1ea5t kh\\u00e1c so v\\u1edbi ph\\u1ea1m vi c\\u00f4ng vi\\u1ec7c l\\u00e0 so\\u00e1t x\\u00e9t ri\\u00eang c\\u00e1c kho\\u1ea3n m\\u1ee5c thu\\u1ebf theo y\\u00eau c\\u1ea7u c\\u1ee5 th\\u1ec3 c\\u1ee7a doanh nghi\\u1ec7p. Ngo\\u00e0i ra, c\\u00e1ch hi\\u1ec3u v\\u1ec1 c\\u00e1c quy \\u0111\\u1ecbnh thu\\u1ebf c\\u00f3 th\\u1ec3 kh\\u00e1c nhau gi\\u1eefa c\\u00e1c c\\u00e1n b\\u1ed9 thu\\u1ebf. V\\u00ec nh\\u1eefng nguy\\u00ean nh\\u00e2n n\\u00e0y, vi\\u1ec7c k\\u1ebft lu\\u1eadn c\\u1ee7a c\\u00e1n b\\u1ed9 thu\\u1ebf c\\u00f3 nh\\u1eefng ch\\u00eanh l\\u1ec7ch so v\\u1edbi s\\u1ed1 li\\u1ec7u thu\\u1ebf \\u0111\\u01b0\\u1ee3c ph\\u1ea3n \\u00e1nh tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n l\\u00e0 vi\\u1ec7c b\\u00ecnh th\\u01b0\\u1eddng.Tuy nhi\\u00ean, n\\u1ebfu m\\u1ee9c ch\\u00eanh l\\u1ec7ch \\u0111\\u1ee7 l\\u1edbn \\u0111\\u1ec3 c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu \\u0111\\u1ebfn b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a doanh nghi\\u1ec7p th\\u00ec \\u0111\\u00f3 s\\u1ebd l\\u00e0 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu m\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e3 kh\\u00f4ng ph\\u00e1t hi\\u1ec7n \\u0111\\u01b0\\u1ee3c. Nh\\u1eefng sai s\\u00f3t nh\\u01b0 v\\u1eady, khi \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh, s\\u1ebd ph\\u1ea3i \\u0111\\u01b0\\u1ee3c \\u0111i\\u1ec1u ch\\u1ec9nh h\\u1ed3i t\\u1ed1 t\\u01b0\\u01a1ng \\u1ee9ng \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"A. Overview of Independent Audit\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"1. What is independent audit? Who is subject to mandatory independent audit? Are consolidated and aggregated reports required to be audited? What benefits can independent audit bring? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t1. Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp l\\u00e0 g\\u00ec?\\u0110i\\u1ec1u 5, Lu\\u1eadt ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ed1 67\\\/2011\\\/QH12 tr\\u00ecnh b\\u00e0y v\\u1ec1 c\\u00e1c kh\\u00e1i ni\\u1ec7m li\\u00ean quan nh\\u01b0 sau:\\u201c1.Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra,\\u00a0\\u0111\\u01b0a ra \\u00fd ki\\u1ebfn \\u0111\\u1ed9c l\\u1eadp\\u00a0c\\u1ee7a m\\u00ecnh v\\u1ec1 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 c\\u00f4ng vi\\u1ec7c ki\\u1ec3m to\\u00e1n kh\\u00e1c theo h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n.C\\u1ee5 th\\u1ec3 c\\u00e1c lo\\u1ea1i ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp nh\\u01b0 sau:9.\\u00a0Ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra, \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 t\\u00ednh trung th\\u1ef1c v\\u00e0 h\\u1ee3p l\\u00fd tr\\u00ean c\\u00e1c kh\\u00eda c\\u1ea1nh tr\\u1ecdng y\\u1ebfu c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n.10.\\u00a0Ki\\u1ec3m to\\u00e1n tu\\u00e2n th\\u1ee7\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra, \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 vi\\u1ec7c tu\\u00e2n th\\u1ee7 ph\\u00e1p lu\\u1eadt, quy ch\\u1ebf, quy \\u0111\\u1ecbnh m\\u00e0 \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n ph\\u1ea3i th\\u1ef1c hi\\u1ec7n.11.\\u00a0Ki\\u1ec3m to\\u00e1n ho\\u1ea1t \\u0111\\u1ed9ng\\u00a0l\\u00e0 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1, doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m tra, \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 t\\u00ednh kinh t\\u1ebf, hi\\u1ec7u l\\u1ef1c v\\u00e0 hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng c\\u1ee7a m\\u1ed9t b\\u1ed9 ph\\u1eadn ho\\u1eb7c to\\u00e0n b\\u1ed9 \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.\\u201d2. \\u0110\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp? B\\u00e1o c\\u00e1o h\\u1ee3p nh\\u1ea5t v\\u00e0 b\\u00e1o c\\u00e1o t\\u1ed5ng h\\u1ee3p c\\u00f3 b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n?\\u0110i\\u1ec1u 15, Ngh\\u1ecb \\u0111\\u1ecbnh 17\\\/2012\\\/N\\u0110-CP quy \\u0111\\u1ecbnh:1. Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c m\\u00e0 ph\\u00e1p lu\\u1eadt quy \\u0111\\u1ecbnh b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m ph\\u1ea3i \\u0111\\u01b0\\u1ee3c doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m to\\u00e1n, bao g\\u1ed3m:a) Doanh nghi\\u1ec7p c\\u00f3 v\\u1ed1n \\u0111\\u1ea7u t\\u01b0 n\\u01b0\\u1edbc ngo\\u00e0i;b) T\\u1ed5 ch\\u1ee9c t\\u00edn d\\u1ee5ng \\u0111\\u01b0\\u1ee3c th\\u00e0nh l\\u1eadp v\\u00e0 ho\\u1ea1t \\u0111\\u1ed9ng theo Lu\\u1eadt c\\u00e1c t\\u1ed5 ch\\u1ee9c t\\u00edn d\\u1ee5ng, bao g\\u1ed3m c\\u1ea3 chi nh\\u00e1nh ng\\u00e2n h\\u00e0ng n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam;c) T\\u1ed5 ch\\u1ee9c t\\u00e0i ch\\u00ednh, doanh nghi\\u1ec7p b\\u1ea3o hi\\u1ec3m, doanh nghi\\u1ec7p t\\u00e1i b\\u1ea3o hi\\u1ec3m, doanh nghi\\u1ec7p m\\u00f4i gi\\u1edbi b\\u1ea3o hi\\u1ec3m, chi nh\\u00e1nh doanh nghi\\u1ec7p b\\u1ea3o hi\\u1ec3m phi nh\\u00e2n th\\u1ecd n\\u01b0\\u1edbc ngo\\u00e0i.d) C\\u00f4ng ty \\u0111\\u1ea1i ch\\u00fang, t\\u1ed5 ch\\u1ee9c ph\\u00e1t h\\u00e0nh v\\u00e0 t\\u1ed5 ch\\u1ee9c kinh doanh ch\\u1ee9ng kho\\u00e1n.2. C\\u00e1c doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c kh\\u00e1c b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt c\\u00f3 li\\u00ean quan.3. Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c ph\\u1ea3i \\u0111\\u01b0\\u1ee3c doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ki\\u1ec3m to\\u00e1n, bao g\\u1ed3m:a) Doanh nghi\\u1ec7p nh\\u00e0 n\\u01b0\\u1edbc, tr\\u1eeb doanh nghi\\u1ec7p nh\\u00e0 n\\u01b0\\u1edbc ho\\u1ea1t \\u0111\\u1ed9ng trong l\\u0129nh v\\u1ef1c thu\\u1ed9c b\\u00ed m\\u1eadt nh\\u00e0 n\\u01b0\\u1edbc theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m;b) Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c th\\u1ef1c hi\\u1ec7n d\\u1ef1 \\u00e1n quan tr\\u1ecdng qu\\u1ed1c gia, d\\u1ef1 \\u00e1n nh\\u00f3m A s\\u1eed d\\u1ee5ng v\\u1ed1n nh\\u00e0 n\\u01b0\\u1edbc, tr\\u1eeb c\\u00e1c d\\u1ef1 \\u00e1n trong l\\u0129nh v\\u1ef1c thu\\u1ed9c b\\u00ed m\\u1eadt nh\\u00e0 n\\u01b0\\u1edbc theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o quy\\u1ebft to\\u00e1n d\\u1ef1 \\u00e1n ho\\u00e0n th\\u00e0nh;c) Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c m\\u00e0 c\\u00e1c t\\u1eadp \\u0111o\\u00e0n, t\\u1ed5ng c\\u00f4ng ty nh\\u00e0 n\\u01b0\\u1edbc n\\u1eafm gi\\u1eef t\\u1eeb 20% quy\\u1ec1n bi\\u1ec3u quy\\u1ebft tr\\u1edf l\\u00ean t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m cu\\u1ed1i n\\u0103m t\\u00e0i ch\\u00ednh ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m;d) Doanh nghi\\u1ec7p m\\u00e0 c\\u00e1c t\\u1ed5 ch\\u1ee9c ni\\u00eam y\\u1ebft, t\\u1ed5 ch\\u1ee9c ph\\u00e1t h\\u00e0nh v\\u00e0 t\\u1ed5 ch\\u1ee9c kinh doanh ch\\u1ee9ng kho\\u00e1n n\\u1eafm gi\\u1eef t\\u1eeb 20% quy\\u1ec1n bi\\u1ec3u quy\\u1ebft tr\\u1edf l\\u00ean t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m cu\\u1ed1i n\\u0103m t\\u00e0i ch\\u00ednh ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m;\\u0111) Doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam ph\\u1ea3i \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m.4. C\\u00e1c doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c thu\\u1ed9c \\u0111\\u1ed1i t\\u01b0\\u1ee3ng ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m quy \\u0111\\u1ecbnh t\\u1ea1i Kho\\u1ea3n 1 v\\u00e0 Kho\\u1ea3n 2 \\u0110i\\u1ec1u n\\u00e0y n\\u1ebfu theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt ph\\u1ea3i l\\u1eadp b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u1ee3p nh\\u1ea5t ho\\u1eb7c b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh t\\u1ed5ng h\\u1ee3p th\\u00ec\\u00a0ph\\u1ea3i th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u1ee3p nh\\u1ea5t ho\\u1eb7c b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh t\\u1ed5ng h\\u1ee3p.5. Vi\\u1ec7c ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 b\\u00e1o c\\u00e1o quy\\u1ebft to\\u00e1n d\\u1ef1 \\u00e1n ho\\u00e0n th\\u00e0nh \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c quy \\u0111\\u1ecbnh t\\u1ea1i c\\u00e1c \\u0110i\\u1ec3m a v\\u00e0 b Kho\\u1ea3n 2 \\u0110i\\u1ec1u n\\u00e0y kh\\u00f4ng thay th\\u1ebf cho vi\\u1ec7c ki\\u1ec3m to\\u00e1n c\\u1ee7a Ki\\u1ec3m to\\u00e1n Nh\\u00e0 n\\u01b0\\u1edbc.6. Doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c kh\\u00e1c t\\u1ef1 nguy\\u1ec7n \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.3. Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 th\\u1ec3 \\u0111em l\\u1ea1i nh\\u1eefng l\\u1ee3i \\u00edch g\\u00ec?\\u0110\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp:B\\u00ean c\\u1ea1nh b\\u1ea3o \\u0111\\u1ea3m t\\u00ednh tu\\u00e2n th\\u1ee7 (\\u0111\\u1ed1i v\\u1edbi c\\u00e1c \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp nh\\u01b0 tr\\u00ecnh b\\u00e0y \\u1edf tr\\u00ean), vi\\u1ec7c s\\u1eed d\\u1ee5ng d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f2n \\u0111em l\\u1ea1i c\\u00e1c l\\u1ee3i \\u00edch quan tr\\u1ecdng kh\\u00e1c cho doanh nghi\\u1ec7p nh\\u01b0 sau:C\\u00e1c b\\u00e1o c\\u00e1o \\u0111\\u01b0\\u1ee3c g\\u1eedi \\u0111i, n\\u1ebfu \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp, s\\u1ebd l\\u00e0 m\\u1ed9t trong nh\\u1eefng c\\u00f4ng c\\u1ee5 hi\\u1ec7u qu\\u1ea3 trong vi\\u1ec7c t\\u1ea1o \\u0111\\u01b0\\u1ee3c s\\u1ef1 tin c\\u1eady cao t\\u1eeb c\\u00e1c ng\\u00e2n h\\u00e0ng, c\\u00e1c qu\\u1ef9 \\u0111\\u1ea7u t\\u01b0, nh\\u00e0 \\u0111\\u1ea7u t\\u01b0, v\\u00e0 \\u0111\\u1ed1i t\\u00e1c kinh doanh v\\u1ec1 t\\u00ednh minh b\\u1ea1ch c\\u1ee7a s\\u1ed1 li\\u1ec7u v\\u00e0 hi\\u1ec7u qu\\u1ea3 c\\u1ee7a ho\\u1ea1t \\u0111\\u1ed9ng tr\\u1ecb doanh nghi\\u1ec7p, do \\u0111\\u00f3 doanh nghi\\u1ec7p s\\u1ebd g\\u1eb7p nhi\\u1ec1u thu\\u1eadn l\\u1ee3i h\\u01a1n trong c\\u00e1c giao d\\u1ecbch kinh t\\u1ebf v\\u00e0 \\u0111\\u00e0m ph\\u00e1n kinh doanh. Nh\\u1eefng doanh nghi\\u1ec7p th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp h\\u00e0ng n\\u0103m trong nhi\\u1ec1u n\\u0103m th\\u01b0\\u1eddng s\\u1ebd c\\u00f3 \\u0111\\u1ed9 tin c\\u1eady cao h\\u01a1n c\\u00e1c doanh nghi\\u1ec7p ch\\u1ec9 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n khi \\u0111\\u01b0\\u1ee3c b\\u00ean n\\u00e0o \\u0111\\u00f3 y\\u00eau c\\u1ea7u.D\\u01b0\\u1edbi g\\u00f3c \\u0111\\u1ed9 qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c s\\u1eed d\\u1ee5ng nh\\u01b0 l\\u00e0 m\\u1ed9t h\\u00e0ng r\\u00e0o b\\u1ea3o v\\u1ec7 c\\u1ee7a h\\u1ec7 th\\u1ed1ng qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro c\\u1ee7a doanh nghi\\u1ec7p, gi\\u00fap g\\u00f3p ph\\u1ea7n gi\\u1ea3m thi\\u1ec3u c\\u00e1c r\\u1ee7i ro tr\\u1ecdng y\\u1ebfu cho doanh nghi\\u1ec7p xu\\u1ed1ng m\\u1ee9c ch\\u1ea5p nh\\u1eadn \\u0111\\u01b0\\u1ee3c.D\\u01b0\\u1edbi g\\u00f3c \\u0111\\u1ed9 \\u0111i\\u1ec1u h\\u00e0nh doanh nghi\\u1ec7p, vi\\u1ec7c h\\u1ec7 th\\u1ed1ng s\\u1ed5 s\\u00e1ch k\\u1ebf to\\u00e1n v\\u00e0 thu\\u1ebf \\u0111\\u01b0\\u1ee3c ki\\u1ec3m tra \\u0111\\u1ecbnh k\\u1ef3 h\\u00e0ng n\\u0103m b\\u1edfi m\\u1ed9t b\\u00ean \\u0111\\u1ed9c l\\u1eadp s\\u1ebd gi\\u00fap c\\u1ee7ng c\\u1ed1 v\\u00e0 c\\u1ea3i thi\\u1ec7n hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng c\\u1ee7a b\\u1ed9 ph\\u1eadn k\\u1ebf to\\u00e1n v\\u00e0 thu\\u1ebf c\\u1ee7a doanh nghi\\u1ec7p. Kinh nghi\\u1ec7m l\\u00e0m vi\\u1ec7c nhi\\u1ec1u doanh nghi\\u1ec7p kh\\u00e1c nhau v\\u00e0 ng\\u00e0nh ngh\\u1ec1 kh\\u00e1c nhau c\\u1ee7a ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ebd gi\\u00fap doanh nghi\\u1ec7p ho\\u00e0n thi\\u1ec7n nh\\u1eefng thi\\u1ebfu s\\u00f3t c\\u1ee7a m\\u00ecnh, c\\u0169ng nh\\u01b0 c\\u00f3 \\u0111\\u01b0\\u1ee3c nh\\u1eefng g\\u00f3c nh\\u00ecn v\\u00e0 quan \\u0111i\\u1ec3m m\\u1edbi li\\u00ean quan.\\u0110\\u1ed1i v\\u1edbi nh\\u1eefng b\\u00ean s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n:B\\u00e1o c\\u00e1o \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ebd gi\\u00fap nh\\u1eefng b\\u00ean li\\u00ean quan c\\u00f3 \\u0111\\u01b0\\u1ee3c m\\u1ee9c \\u0111\\u1ed9 tin c\\u1eady cao h\\u01a1n v\\u1ec1 c\\u00e1c d\\u1eef li\\u1ec7u v\\u00e0 th\\u00f4ng tin li\\u00ean quan, do \\u0111\\u00f3 c\\u1ea3m th\\u1ea5y d\\u1ec5 d\\u00e0ng h\\u01a1n trong vi\\u1ec7c \\u0111\\u01b0a ra c\\u00e1c quy\\u1ebft \\u0111\\u1ecbnh.\\u0110\\u1ed1i v\\u1edbi n\\u1ec1n kinh t\\u1ebf n\\u00f3i chung:Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap n\\u00e2ng cao m\\u1ee9c \\u0111\\u1ed9 tin c\\u1eady v\\u00e0 minh b\\u1ea1ch c\\u1ee7a th\\u00f4ng tin v\\u00e0 d\\u1eef li\\u1ec7u c\\u1ee7a c\\u00e1c doanh nghi\\u1ec7p, t\\u1ea1o \\u0111i\\u1ec1u ki\\u1ec7n thu\\u1eadn l\\u1ee3i th\\u00fac \\u0111\\u1ea9y t\\u1ed1c \\u0111\\u1ed9 v\\u00e0 s\\u1ed1 l\\u01b0\\u1ee3ng giao d\\u1ecbch \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n trong n\\u1ec1n kinh t\\u1ebf. N\\u1ebfu kh\\u00f4ng c\\u00f3 ho\\u1ea1t \\u0111\\u1ed9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp ho\\u1eb7c ch\\u1ea5t l\\u01b0\\u1ee3ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp kh\\u00f4ng \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea3m b\\u1ea3o th\\u00ec r\\u1ee7i ro x\\u1ea9y c\\u00e1c sai s\\u00f3t v\\u00e0 gian l\\u1eadn tr\\u1ecdng y\\u1ebfu trong c\\u00e1c giao d\\u1ecbch kinh t\\u1ebf s\\u1ebd \\u1edf m\\u1ee9c r\\u1ea5t cao v\\u00e0 ni\\u1ec1m tin c\\u1ee7a c\\u00e1c nh\\u00e0 \\u0111\\u1ea7u t\\u01b0 v\\u00e0 th\\u1ecb tr\\u01b0\\u1eddng s\\u1ebd \\u1edf m\\u1ee9c r\\u1ea5t th\\u1ea5p, do \\u0111\\u00f3 s\\u1ebd g\\u00e2y ra nhi\\u1ec1u t\\u1ed5n th\\u1ea5t cho c\\u00e1c doanh nghi\\u1ec7p v\\u00e0 n\\u1ec1n kinh t\\u1ebf n\\u00f3i chung.D\\u01b0\\u1edbi g\\u00f3c \\u0111\\u1ed9 v\\u0129 m\\u00f4, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp, v\\u1edbi vai tr\\u00f2 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn \\u0111\\u1ed9c l\\u1eadp v\\u00e0 c\\u00e1c khuy\\u1ebfn ngh\\u1ecb li\\u00ean quan, c\\u0169ng g\\u00f3p ph\\u1ea7n t\\u1ea1o th\\u00eam s\\u1ee9c \\u00e9p cho c\\u00e1c doanh nghi\\u1ec7p trong n\\u1ec1n kinh t\\u1ebf ng\\u00e0y c\\u00e0ng ho\\u00e0n thi\\u1ec7n h\\u1ec7 th\\u1ed1ng qu\\u1ea3n tr\\u1ecb doanh nghi\\u1ec7p t\\u1ed5ng th\\u1ec3 v\\u00e0 h\\u1ec7 th\\u1ed1ng qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro n\\u00f3i ri\\u00eang, theo \\u0111\\u00f3 \\u0111em l\\u1ea1i nhi\\u1ec1u l\\u1ee3i \\u00edch h\\u01a1n cho c\\u00e1c b\\u00ean li\\u00ean quan v\\u00e0 th\\u00fac \\u0111\\u1ea9y s\\u1ef1 ph\\u00e1t tri\\u1ec3n chung c\\u1ee7a n\\u1ec1n kinh t\\u1ebf.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tT\\u01b0 v\\u1ea5n d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 2. What regulations and standards must independent audits in Vietnam comply with, and who issues them? What are the key components? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tPh\\u1ea7n tr\\u1ea3 l\\u1eddi c\\u1ee7a c\\u00e2u h\\u1ecfi n\\u00e0y \\u0111\\u01b0\\u1ee3c tr\\u00ecnh b\\u00e0y \\u1edf trang \\u201cNh\\u1eefng quy \\u0111\\u1ecbnh li\\u00ean quan ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp\\u201d. Chi ti\\u1ebft vui l\\u00f2ng xem t\\u1ea1i \\u0111\\u00e2y.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 3. How is an audit report prepared? Does an unqualified opinion mean the financial statements are guaranteed to have no material misstatements? How are material misstatements understood? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tB\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u01b0\\u1ee3c l\\u1eadp nh\\u01b0 th\\u1ebf n\\u00e0o?Sau khi th\\u1ef1c hi\\u1ec7n xong c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n, ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd ph\\u1ea3i l\\u1eadp b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n theo \\u0111\\u00fang c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn v\\u00e0 m\\u1eabu b\\u00e1o c\\u00e1o c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n, thay v\\u00ec theo ki\\u1ec3u t\\u1ef1 do. C\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n li\\u00ean quan g\\u1ed3m chu\\u1ea9n m\\u1ef1c s\\u1ed1 700, 705, 706, 710, 720, 800, 805, 810, 1000, 930, 920.T\\u00f9y thu\\u1ed9c ph\\u1ea1m vi v\\u00e0 t\\u00ednh ch\\u1ea5t c\\u1ee7a t\\u1eebng lo\\u1ea1i ki\\u1ec3m to\\u00e1n m\\u00e0 m\\u1eabu \\u00fd ki\\u1ebfn to\\u00e1n s\\u1ebd c\\u00f3 nh\\u1eefng \\u0111\\u1eb7c \\u0111i\\u1ec3m ri\\u00eang kh\\u00e1c nhau (xem chi ti\\u1ebft trong c\\u00e1c chu\\u1ea9n m\\u1ef1c tr\\u00ean)\\u0110\\u1ed1i v\\u1edbi ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh (lo\\u1ea1i ki\\u1ec3m to\\u00e1n ph\\u1ed5 bi\\u1ebfn), th\\u00ec b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n s\\u1ebd c\\u00f3 4 lo\\u1ea1i nh\\u01b0 sau:1.\\u00dd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n: L\\u00e0 \\u00fd ki\\u1ebfn \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra khi ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn r\\u1eb1ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c l\\u1eadp, tr\\u00ean c\\u00e1c kh\\u00eda c\\u1ea1nh tr\\u1ecdng y\\u1ebfu, ph\\u00f9 h\\u1ee3p v\\u1edbi khu\\u00f4n kh\\u1ed5 v\\u1ec1 l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng.2.\\u00dd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ch\\u1ea5p nh\\u1eadn t\\u1eebng ph\\u1ea7n:\\u00a0L\\u00e0 \\u00fd ki\\u1ebfn n\\u00e0y \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra trong tr\\u01b0\\u1eddng h\\u1ee3p d\\u1ef1a tr\\u00ean c\\u00e1c b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ea7y \\u0111\\u1ee7, th\\u00edch h\\u1ee3p \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c, ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn l\\u00e0 c\\u00e1c sai s\\u00f3t, x\\u00e9t ri\\u00eang l\\u1ebb hay t\\u1ed5ng h\\u1ee3p l\\u1ea1i, c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu nh\\u01b0ng kh\\u00f4ng lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh; ho\\u1eb7c ki\\u1ec3m to\\u00e1n vi\\u00ean b\\u1ecb gi\\u1edbi h\\u1ea1n c\\u00f4ng t\\u00e1c ki\\u1ec3m to\\u00e1n, kh\\u00f4ng th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p \\u0111\\u1ec3 l\\u00e0m c\\u01a1 s\\u1edf \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n, nh\\u01b0ng ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn r\\u1eb1ng nh\\u1eefng \\u1ea3nh h\\u01b0\\u1edfng c\\u00f3 th\\u1ec3 c\\u00f3 c\\u1ee7a c\\u00e1c sai s\\u00f3t ch\\u01b0a \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n (n\\u1ebfu c\\u00f3) c\\u00f3 th\\u1ec3 l\\u00e0 tr\\u1ecdng y\\u1ebfu nh\\u01b0ng kh\\u00f4ng lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.3. \\u00dd ki\\u1ebfn kh\\u00f4ng ch\\u1ea5p nh\\u1eadn (ho\\u1eb7c \\u00fd ki\\u1ebfn tr\\u00e1i ng\\u01b0\\u1ee3c):\\u00a0\\u00dd ki\\u1ebfn tr\\u00e1i ng\\u01b0\\u1ee3c \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra trong tr\\u01b0\\u1eddng h\\u1ee3p khi d\\u1ef1a tr\\u00ean c\\u00e1c b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ea7y \\u0111\\u1ee7, th\\u00edch h\\u1ee3p \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c, ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn l\\u00e0 c\\u00e1c sai s\\u00f3t, x\\u00e9t ri\\u00eang l\\u1ebb hay t\\u1ed5ng h\\u1ee3p l\\u1ea1i, c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu v\\u00e0 lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh. Lo\\u1ea1i b\\u00e1o c\\u00e1o n\\u00e0y \\u0111\\u01b0\\u1ee3c ph\\u00e1t h\\u00e0nh khi ph\\u1ea1m vi ki\\u1ec3m to\\u00e1n b\\u1ecb gi\\u1edbi h\\u1ea1n nghi\\u00eam tr\\u1ecdng ho\\u1eb7c c\\u00e1c t\\u00e0i li\\u1ec7u qu\\u00e1 m\\u1eadp m\\u1edd, kh\\u00f4ng r\\u00f5 r\\u00e0ng khi\\u1ebfn KTV kh\\u00f4ng th\\u1ec3 ti\\u1ebfn h\\u00e0nh ki\\u1ec3m to\\u00e1n theo ch\\u01b0\\u01a1ng tr\\u00ecnh \\u0111\\u00e3 \\u0111\\u1ecbnh.4. \\u00dd ki\\u1ebfn t\\u1eeb ch\\u1ed1i (ho\\u1eb7c kh\\u00f4ng th\\u1ec3 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn):\\u00a0\\u00dd ki\\u1ebfn t\\u1eeb ch\\u1ed1i \\u0111\\u01b0\\u1ee3c \\u0111\\u01b0a ra trong tr\\u01b0\\u1eddng h\\u1ee3p khi ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p \\u0111\\u1ec3 l\\u00e0m c\\u01a1 s\\u1edf \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean k\\u1ebft lu\\u1eadn r\\u1eb1ng nh\\u1eefng \\u1ea3nh h\\u01b0\\u1edfng c\\u00f3 th\\u1ec3 c\\u00f3 c\\u1ee7a c\\u00e1c sai s\\u00f3t ch\\u01b0a \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n (n\\u1ebfu c\\u00f3) c\\u00f3 th\\u1ec3 l\\u00e0 tr\\u1ecdng y\\u1ebfu v\\u00e0 lan t\\u1ecfa \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.\\u00a0\\u0110\\u1ec3 bi\\u1ebft chi ti\\u1ebft h\\u01a1n v\\u1ec1 m\\u1eabu b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n c\\u1ee7a 4 lo\\u1ea1i tr\\u00ean, h\\u00e3y xem chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n s\\u1ed1 700\\u00a0t\\u1ea1i \\u0111\\u00e2y\\u0110\\u1ec3 \\u0111\\u00e1nh gi\\u00e1 xem li\\u1ec7u ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 \\u0111ang tr\\u00ecnh b\\u00e0y \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ph\\u00f9 h\\u1ee3p v\\u1edbi doanh nghi\\u1ec7p c\\u1ee7a m\\u00ecnh hay kh\\u00f4ng, h\\u00e3y tham kh\\u1ea3o nh\\u1eefng h\\u01b0\\u1edbng d\\u1eabn chi ti\\u1ebft trong c\\u00e1c chu\\u1ea9n m\\u1ef1c li\\u00ean quan nh\\u01b0 tr\\u00ecnh b\\u00e0y \\u1edf tr\\u00ean.\\u00dd ki\\u1ebfn ki\\u1ec3m to\\u00e1n l\\u00e0 \\u00fd ki\\u1ebfn ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n (unqualified opinion) th\\u00ec c\\u00f3 ngh\\u0129a l\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ch\\u1eafn ch\\u1eafn s\\u1ebd kh\\u00f4ng c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu?(M\\u1ee5c 05 c\\u1ee7a Chu\\u1ea9n m\\u1ef1c VSA 200)\\u201c\\u0110\\u1ec3 ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 c\\u01a1 s\\u1edf \\u0111\\u1ec3 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n, chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam y\\u00eau c\\u1ea7u ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i \\u0111\\u1ea1t \\u0111\\u01b0\\u1ee3c s\\u1ef1\\u00a0\\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd\\u00a0v\\u1ec1 vi\\u1ec7c li\\u1ec7u b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, x\\u00e9t tr\\u00ean ph\\u01b0\\u01a1ng di\\u1ec7n t\\u1ed5ng th\\u1ec3, c\\u00f3 c\\u00f2n sai s\\u00f3t tr\\u1ecdng y\\u1ebfu\\u00a0do gian l\\u1eadn ho\\u1eb7c do nh\\u1ea7m l\\u1eabn hay kh\\u00f4ng.\\u00a0S\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd\\u00a0l\\u00e0 s\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o \\u1edf m\\u1ee9c \\u0111\\u1ed9 cao v\\u00e0 ch\\u1ec9 \\u0111\\u1ea1t \\u0111\\u01b0\\u1ee3c khi ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p nh\\u1eb1m l\\u00e0m gi\\u1ea3m r\\u1ee7i ro ki\\u1ec3m to\\u00e1n (l\\u00e0 r\\u1ee7i ro do ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn kh\\u00f4ng ph\\u00f9 h\\u1ee3p khi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u00f2n c\\u00f3 nh\\u1eefng sai s\\u00f3t tr\\u1ecdng y\\u1ebfu) t\\u1edbi m\\u1ed9t m\\u1ee9c \\u0111\\u1ed9 th\\u1ea5p c\\u00f3 th\\u1ec3 ch\\u1ea5p nh\\u1eadn \\u0111\\u01b0\\u1ee3c.\\u00a0Tuy nhi\\u00ean, s\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd kh\\u00f4ng ph\\u1ea3i l\\u00e0 \\u0111\\u1ea3m b\\u1ea3o tuy\\u1ec7t \\u0111\\u1ed1i, do lu\\u00f4n t\\u1ed3n t\\u1ea1i nh\\u1eefng h\\u1ea1n ch\\u1ebf v\\u1ed1n c\\u00f3 c\\u1ee7a cu\\u1ed9c ki\\u1ec3m to\\u00e1n l\\u00e0m cho h\\u1ea7u h\\u1ebft b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n m\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean d\\u1ef1a v\\u00e0o \\u0111\\u1ec3 \\u0111\\u01b0a ra k\\u1ebft lu\\u1eadn v\\u00e0 \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n \\u0111\\u1ec1u mang t\\u00ednh thuy\\u1ebft ph\\u1ee5c h\\u01a1n l\\u00e0 kh\\u1eb3ng \\u0111\\u1ecbnh (xem h\\u01b0\\u1edbng d\\u1eabn t\\u1ea1i \\u0111o\\u1ea1n\\u00a0\\u00a0A28 &#8211; A52 Chu\\u1ea9n m\\u1ef1c n\\u00e0y)\\u201dC\\u0103n c\\u1ee9 v\\u00e0o gi\\u1ea3i tr\\u00ecnh nh\\u01b0 tr\\u00ean c\\u00f3 th\\u1ec3 hi\\u1ec3u l\\u00e0 trong m\\u1ecdi tr\\u01b0\\u1eddng h\\u1ee3p kh\\u00f4ng th\\u1ec3 kh\\u1eb3ng \\u0111\\u1ecbnh l\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ch\\u1eafc ch\\u1eafn s\\u1ebd kh\\u00f4ng th\\u1ec3 c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu \\u0111\\u01b0\\u1ee3c, tuy nhi\\u00ean, n\\u1ebfu c\\u00f3 \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n th\\u00ec kh\\u1ea3 n\\u0103ng c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu s\\u1ebd \\u1edf m\\u1ee9c r\\u1ea5t th\\u1ea5p.Sai s\\u00f3t tr\\u1ecdng y\\u1ebfu c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c hi\\u1ec3u nh\\u01b0 th\\u1ebf n\\u00e0o?(M\\u1ee5c 06 c\\u1ee7a Chu\\u1ea9n m\\u1ef1c VSA 200)\\u201cKh\\u00e1i ni\\u1ec7m v\\u1ec1 t\\u00ednh tr\\u1ecdng y\\u1ebfu \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1eed d\\u1ee5ng trong c\\u1ea3 giai \\u0111o\\u1ea1n l\\u1eadp k\\u1ebf ho\\u1ea1ch v\\u00e0 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n v\\u00e0 trong vi\\u1ec7c \\u0111\\u00e1nh gi\\u00e1 \\u1ea3nh h\\u01b0\\u1edfng c\\u1ee7a nh\\u1eefng sai s\\u00f3t \\u0111\\u00e3 ph\\u00e1t hi\\u1ec7n trong qu\\u00e1 tr\\u00ecnh ki\\u1ec3m to\\u00e1n, k\\u1ec3 c\\u1ea3 nh\\u1eefng sai s\\u00f3t ch\\u01b0a \\u0111\\u01b0\\u1ee3c \\u0111i\\u1ec1u ch\\u1ec9nh (n\\u1ebfu c\\u00f3) trong b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh (xem c\\u00e1c quy \\u0111\\u1ecbnh v\\u00e0 h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 320 v\\u00e0 s\\u1ed1 450). Nh\\u00ecn chung, c\\u00e1c sai s\\u00f3t, bao g\\u1ed3m c\\u1ea3 vi\\u1ec7c b\\u1ecf s\\u00f3t,\\u00a0\\u0111\\u01b0\\u1ee3c coi l\\u00e0 tr\\u1ecdng y\\u1ebfu\\u00a0khi x\\u00e9t ri\\u00eang l\\u1ebb hay t\\u1ed5ng h\\u1ee3p l\\u1ea1i,\\u00a0sai s\\u00f3t \\u0111\\u00f3 c\\u00f3 th\\u1ec3 g\\u00e2y \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u1ebfn quy\\u1ebft \\u0111\\u1ecbnh c\\u1ee7a ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.S\\u1ef1 x\\u00e9t \\u0111o\\u00e1n v\\u1ec1 m\\u1ee9c tr\\u1ecdng y\\u1ebfu c\\u1ea7n \\u0111\\u01b0\\u1ee3c xem x\\u00e9t trong ho\\u00e0n c\\u1ea3nh c\\u1ee5 th\\u1ec3, tr\\u00ean c\\u01a1 s\\u1edf ki\\u1ec3m to\\u00e1n vi\\u00ean hi\\u1ec3u r\\u00f5 v\\u1ec1 nh\\u1eefng th\\u00f4ng tin t\\u00e0i ch\\u00ednh m\\u00e0 ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh quan t\\u00e2m, quy m\\u00f4 ho\\u1eb7c b\\u1ea3n ch\\u1ea5t c\\u1ee7a sai s\\u00f3t, ho\\u1eb7c k\\u1ebft h\\u1ee3p c\\u1ea3 hai y\\u1ebfu t\\u1ed1 \\u0111\\u00f3. Tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean l\\u00e0 \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn \\u0111\\u1ed1i v\\u1edbi t\\u1ed5ng th\\u1ec3 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, do \\u0111\\u00f3, ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng c\\u00f3 tr\\u00e1ch nhi\\u1ec7m ph\\u00e1t hi\\u1ec7n c\\u00e1c sai s\\u00f3t kh\\u00f4ng mang t\\u00ednh tr\\u1ecdng y\\u1ebfu \\u0111\\u1ed1i v\\u1edbi t\\u1ed5ng th\\u1ec3 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh.\\u201d\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 4. If audited financial statements contain material misstatements due to fraud, who bears responsibility and how? Why might independent audits fail to detect fraud? What requirements and guidance do independent auditing standards provide regarding fraud risk? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tN\\u1ebfu b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n nh\\u01b0ng sau \\u0111\\u00f3 \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n l\\u00e0 c\\u00f3 nh\\u1eefng sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn th\\u00ec nh\\u1eefng ai s\\u1ebd ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m v\\u00e0 ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m nh\\u01b0 th\\u1ebf n\\u00e0o?Khi nh\\u1eefng gian l\\u1eadn tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c ph\\u00e1t hi\\u1ec7n th\\u00ec nh\\u1eefng b\\u00ean sau \\u0111\\u00e2y s\\u1ebd ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc c\\u00e1c b\\u00ean li\\u00ean quan tr\\u1ef1c ti\\u1ebfp nh\\u01b0 sau:Ban qu\\u1ea3n tr\\u1ecb v\\u00e0 Ban gi\\u00e1m \\u0111\\u1ed1c c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc c\\u00e1c c\\u1ed5 \\u0111\\u00f4ng\\\/ nh\\u00e0 \\u0111\\u1ea7u t\\u01b0 v\\u00ec \\u0111\\u00e3 \\u0111\\u1ec3 x\\u1ea9y ra c\\u00e1c sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn.\\u00a0Vi\\u1ec7c ng\\u0103n ng\\u1eeba v\\u00e0 ph\\u00e1t hi\\u1ec7n gian l\\u1eadn tr\\u01b0\\u1edbc h\\u1ebft thu\\u1ed9c v\\u1ec1 tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a Ban qu\\u1ea3n tr\\u1ecb v\\u00e0 Ban Gi\\u00e1m \\u0111\\u1ed1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n (\\u0111i\\u1ec1u n\\u00e0y th\\u01b0\\u1eddng \\u0111\\u01b0\\u1ee3c th\\u1ec3 hi\\u1ec7n r\\u00f5 trong \\u0111i\\u1ec1u l\\u1ec7 c\\u1ee7a doanh nghi\\u1ec7p). \\u0110i\\u1ec1u quan tr\\u1ecdng l\\u00e0 Ban Gi\\u00e1m \\u0111\\u1ed1c, v\\u1edbi s\\u1ef1 gi\\u00e1m s\\u00e1t c\\u1ee7a Ban qu\\u1ea3n tr\\u1ecb, ph\\u1ea3i \\u0111\\u1eb7c bi\\u1ec7t ch\\u00fa \\u00fd \\u0111\\u1ebfn vi\\u1ec7c ng\\u0103n ng\\u1eeba gian l\\u1eadn nh\\u1eb1m l\\u00e0m gi\\u1ea3m b\\u1edbt c\\u00e1c c\\u01a1 h\\u1ed9i th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn v\\u00e0 ph\\u00e1t hi\\u1ec7n gian l\\u1eadn qua \\u0111\\u00f3 thuy\\u1ebft ph\\u1ee5c c\\u00e1c c\\u00e1 nh\\u00e2n kh\\u00f4ng th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn v\\u00ec kh\\u1ea3 n\\u0103ng b\\u1ecb ph\\u00e1t hi\\u1ec7n v\\u00e0 x\\u1eed ph\\u1ea1t. Tr\\u00e1ch nhi\\u1ec7m n\\u00e0y bao g\\u1ed3m vi\\u1ec7c cam k\\u1ebft t\\u1ea1o ra v\\u0103n h\\u00f3a trung th\\u1ef1c v\\u00e0 h\\u00e0nh vi c\\u00f3 \\u0111\\u1ea1o \\u0111\\u1ee9c m\\u00e0 c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c t\\u0103ng c\\u01b0\\u1eddng b\\u1eb1ng ho\\u1ea1t \\u0111\\u1ed9ng gi\\u00e1m s\\u00e1t t\\u00edch c\\u1ef1c c\\u1ee7a Ban qu\\u1ea3n tr\\u1ecb. Trong khi th\\u1ef1c hi\\u1ec7n tr\\u00e1ch nhi\\u1ec7m gi\\u00e1m s\\u00e1t c\\u1ee7a m\\u00ecnh, Ban qu\\u1ea3n tr\\u1ecb ph\\u1ea3i xem x\\u00e9t kh\\u1ea3 n\\u0103ng x\\u1ea3y ra h\\u00e0nh vi kh\\u1ed1ng ch\\u1ebf ki\\u1ec3m so\\u00e1t ho\\u1eb7c h\\u00e0nh \\u0111\\u1ed9ng g\\u00e2y \\u1ea3nh h\\u01b0\\u1edfng kh\\u00f4ng th\\u00edch h\\u1ee3p \\u0111\\u1ebfn quy tr\\u00ecnh l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, v\\u00ed d\\u1ee5 vi\\u1ec7c Ban Gi\\u00e1m \\u0111\\u1ed1c c\\u1ed1 g\\u1eafng \\u0111i\\u1ec1u ch\\u1ec9nh k\\u1ebft qu\\u1ea3 kinh doanh \\u0111\\u1ec3 c\\u00e1c nh\\u00e0 ph\\u00e2n t\\u00edch hi\\u1ec3u kh\\u00f4ng \\u0111\\u00fang v\\u1ec1 hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng v\\u00e0 kh\\u1ea3 n\\u0103ng sinh l\\u1eddi c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.C\\u00e1c b\\u1ed9 ph\\u1eadn trong doanh nghi\\u1ec7p (c\\u00f3 ch\\u1ee9c n\\u0103ng li\\u00ean quan \\u0111\\u1ebfn qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro) c\\u00f3 th\\u1ec3 ph\\u1ea3i ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m t\\u01b0\\u01a1ng \\u1ee9ng tr\\u01b0\\u1edbc Ban qu\\u1ea3n tr\\u1ecb v\\u00e0 Ban gi\\u00e1m \\u0111\\u1ed1c n\\u1ebfu kh\\u00f4ng th\\u1ef1c hi\\u1ec7n \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ph\\u00f9 h\\u1ee3p c\\u00e1c ch\\u1ee9c n\\u0103ng c\\u00f4ng vi\\u1ec7c li\\u00ean quan.\\u00a0C\\u00e1c b\\u1ed9 ph\\u1eadn li\\u00ean quan c\\u00f3 th\\u1ec3 bao g\\u1ed3m: \\u1ee7y ban qu\\u1ea3n tr\\u1ecb r\\u1ee7i ro, gi\\u00e1m \\u0111\\u1ed1c c\\u00e1c b\\u1ed9 ph\\u1eadn li\\u00ean quan, ki\\u1ec3m to\\u00e1n n\\u1ed9i b\\u1ed9, gi\\u00e1m \\u0111\\u1ed1c t\\u00e0i ch\\u00ednh, k\\u1ebf to\\u00e1n tr\\u01b0\\u1edfng, nh\\u00e2n vi\\u00ean ph\\u1ee5 tr\\u00e1ch th\\u1ef1c hi\\u1ec7n c\\u00e1c ki\\u1ec3m so\\u00e1tC\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch c\\u00f3 th\\u1ec3 ph\\u1ea3i ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc nh\\u1eefng ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh n\\u1ebfu kh\\u00f4ng tu\\u00e2n th\\u1ee7 ch\\u1eb7t ch\\u1ebd c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n li\\u00ean quan \\u0111\\u1ebfn r\\u1ee7i ro do gian l\\u1eadn\\u00a0(Chu\\u1ea9n m\\u1ef1c 240 \\u2013 Tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean li\\u00ean quan \\u0111\\u1ebfn gian l\\u1eadn).Theo \\u0111\\u00f3, ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u00f3 th\\u1ec3 ki\\u1ec7n c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch ra t\\u00f2a \\u0111\\u1ec3 \\u0111\\u00f2i b\\u1ed3i th\\u01b0\\u1eddng c\\u00e1c thi\\u1ec7t h\\u1ea1i c\\u1ee7a m\\u00ecnh n\\u1ebfu cho r\\u1eb1ng c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch \\u0111\\u00e3 kh\\u00f4ng th\\u1ef1c hi\\u1ec7n \\u0111\\u1ea7y \\u0111\\u1ee7 tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a m\\u00ecnh, ho\\u1eb7c c\\u00f3 h\\u00e0nh vi vi ph\\u1ea1m \\u0111\\u1ea1o \\u0111\\u1ee9c ngh\\u1ec1 nghi\\u1ec7p. N\\u1ebfu vi\\u1ec7c ki\\u1ec3m tra h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n cho th\\u1ea5y b\\u1eb1ng ch\\u1ee9ng v\\u1ec1 vi\\u1ec7c n\\u00e0y th\\u00ec c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd ph\\u1ea3i ch\\u1ecbu b\\u1ed3i th\\u01b0\\u1eddng v\\u00e0 ch\\u1ebf t\\u00e0i ph\\u1ea1t theo quy\\u1ebft \\u0111\\u1ecbnh c\\u1ee7a t\\u00f2a \\u00e1n.T\\u1ea1i sao ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 th\\u1ec3 kh\\u00f4ng ph\\u00e1t hi\\u1ec7n \\u0111\\u01b0\\u1ee3c c\\u00e1c gian l\\u1eadn?Khi th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n theo c\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam, ki\\u1ec3m to\\u00e1n vi\\u00ean ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m \\u0111\\u1ea1t \\u0111\\u01b0\\u1ee3c s\\u1ef1 \\u0111\\u1ea3m b\\u1ea3o h\\u1ee3p l\\u00fd r\\u1eb1ng li\\u1ec7u b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, x\\u00e9t tr\\u00ean ph\\u01b0\\u01a1ng di\\u1ec7n t\\u1ed5ng th\\u1ec3, c\\u00f3 c\\u00f2n sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn ho\\u1eb7c nh\\u1ea7m l\\u1eabn hay kh\\u00f4ng. Do nh\\u1eefng h\\u1ea1n ch\\u1ebf v\\u1ed1n c\\u00f3 c\\u1ee7a ki\\u1ec3m to\\u00e1n, n\\u00ean c\\u00f3 r\\u1ee7i ro kh\\u00f4ng th\\u1ec3 tr\\u00e1nh kh\\u1ecfi l\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng ph\\u00e1t hi\\u1ec7n \\u0111\\u01b0\\u1ee3c m\\u1ed9t s\\u1ed1 sai s\\u00f3t l\\u00e0m \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu \\u0111\\u1ebfn b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, k\\u1ec3 c\\u1ea3 khi cu\\u1ed9c ki\\u1ec3m to\\u00e1n \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c l\\u1eadp k\\u1ebf ho\\u1ea1ch v\\u00e0 th\\u1ef1c hi\\u1ec7n theo c\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam (xem \\u0111o\\u1ea1n A51 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 200).Nh\\u01b0 \\u0111\\u00e3 \\u0111\\u1ec1 c\\u1eadp t\\u1ea1i \\u0111o\\u1ea1n A51 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t\\u00a0Nam\\u00a0s\\u1ed1 200, \\u1ea3nh h\\u01b0\\u1edfng c\\u1ee7a c\\u00e1c h\\u1ea1n ch\\u1ebf v\\u1ed1n c\\u00f3 l\\u00e0 \\u0111\\u1eb7c bi\\u1ec7t nghi\\u00eam tr\\u1ecdng \\u0111\\u1ed1i v\\u1edbi c\\u00e1c sai s\\u00f3t do gian l\\u1eadn. R\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn cao h\\u01a1n r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do nh\\u1ea7m l\\u1eabn. \\u0110\\u00f3 l\\u00e0 do gian l\\u1eadn c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n th\\u00f4ng qua c\\u00e1c m\\u00e1nh kh\\u00f3e tinh vi v\\u00e0 \\u0111\\u01b0\\u1ee3c t\\u1ed5 ch\\u1ee9c ch\\u1eb7t ch\\u1ebd nh\\u1eb1m che gi\\u1ea5u h\\u00e0nh vi gian l\\u1eadn, nh\\u01b0 gi\\u1ea3 m\\u1ea1o h\\u1ed3 s\\u01a1, c\\u1ed1 \\u00fd kh\\u00f4ng ghi ch\\u00e9p c\\u00e1c giao d\\u1ecbch, ho\\u1eb7c c\\u1ed1 \\u00fd cung c\\u1ea5p c\\u00e1c gi\\u1ea3i tr\\u00ecnh sai cho ki\\u1ec3m to\\u00e1n vi\\u00ean. H\\u00e0nh \\u0111\\u1ed9ng che gi\\u1ea5u c\\u00f2n c\\u00f3 th\\u1ec3 kh\\u00f3 ph\\u00e1t hi\\u1ec7n h\\u01a1n khi c\\u00f3 s\\u1ef1 th\\u00f4ng \\u0111\\u1ed3ng th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn. S\\u1ef1 th\\u00f4ng \\u0111\\u1ed3ng c\\u00f3 th\\u1ec3 l\\u00e0m cho ki\\u1ec3m to\\u00e1n vi\\u00ean tin r\\u1eb1ng b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n l\\u00e0 thuy\\u1ebft ph\\u1ee5c trong khi th\\u1ef1c t\\u1ebf \\u0111\\u00f3 l\\u00e0 nh\\u1eefng b\\u1eb1ng ch\\u1ee9ng gi\\u1ea3. Kh\\u1ea3 n\\u0103ng ph\\u00e1t hi\\u1ec7n gian l\\u1eadn c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 thu\\u1ed9c v\\u00e0o c\\u00e1c y\\u1ebfu t\\u1ed1 nh\\u01b0 k\\u1ef9 n\\u0103ng c\\u1ee7a th\\u1ee7 ph\\u1ea1m, t\\u1ea7n su\\u1ea5t v\\u00e0 m\\u1ee9c \\u0111\\u1ed9 c\\u1ee7a h\\u00e0nh vi thao t\\u00fang, m\\u1ee9c \\u0111\\u1ed9 th\\u00f4ng \\u0111\\u1ed3ng, gi\\u00e1 tr\\u1ecb c\\u1ee7a kho\\u1ea3n ti\\u1ec1n b\\u1ecb thao t\\u00fang, c\\u1ea5p b\\u1eadc c\\u1ee7a nh\\u1eefng c\\u00e1 nh\\u00e2n c\\u00f3 h\\u00e0nh vi gian l\\u1eadn. M\\u1eb7c d\\u00f9 ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c c\\u00e1c c\\u01a1 h\\u1ed9i th\\u1ef1c hi\\u1ec7n h\\u00e0nh vi gian l\\u1eadn, nh\\u01b0ng r\\u1ea5t kh\\u00f3 \\u0111\\u1ec3 c\\u00f3 th\\u1ec3 x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c c\\u00e1c sai s\\u00f3t trong c\\u00e1c l\\u0129nh v\\u1ef1c m\\u00e0 h\\u1ecd xem x\\u00e9t, nh\\u01b0 c\\u00e1c \\u01b0\\u1edbc t\\u00ednh k\\u1ebf to\\u00e1n, l\\u00e0 do gian l\\u1eadn hay nh\\u1ea7m l\\u1eabn.Ngo\\u00e0i ra, r\\u1ee7i ro v\\u1ec1 vi\\u1ec7c ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng ph\\u00e1t hi\\u1ec7n h\\u1ebft sai s\\u00f3t tr\\u1ecdng y\\u1ebfu xu\\u1ea5t ph\\u00e1t t\\u1eeb h\\u00e0nh vi gian l\\u1eadn c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c l\\u00e0 cao h\\u01a1n so v\\u1edbi vi\\u1ec7c ph\\u00e1t hi\\u1ec7n sai s\\u00f3t do gian l\\u1eadn c\\u1ee7a nh\\u00e2n vi\\u00ean, b\\u1edfi v\\u00ec Ban Gi\\u00e1m \\u0111\\u1ed1c th\\u01b0\\u1eddng xuy\\u00ean c\\u00f3 \\u0111i\\u1ec1u ki\\u1ec7n tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp thao t\\u00fang vi\\u1ec7c ghi s\\u1ed5 k\\u1ebf to\\u00e1n, tr\\u00ecnh b\\u00e0y c\\u00e1c th\\u00f4ng tin t\\u00e0i ch\\u00ednh gian l\\u1eadn ho\\u1eb7c kh\\u1ed1ng ch\\u1ebf c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t \\u0111\\u01b0\\u1ee3c thi\\u1ebft l\\u1eadp nh\\u1eb1m ng\\u0103n ng\\u1eeba c\\u00e1c h\\u00e0nh vi gian l\\u1eadn t\\u01b0\\u01a1ng t\\u1ef1 c\\u1ee7a c\\u00e1c nh\\u00e2n vi\\u00ean kh\\u00e1c.Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp c\\u00f3 nh\\u1eefng y\\u00eau c\\u1ea7u v\\u00e0 h\\u01b0\\u1edbng d\\u1eabn nh\\u01b0 th\\u1ebf n\\u00e0o \\u0111\\u1ed1i v\\u1edbi r\\u1ee7i ro gian l\\u1eadn?Chu\\u1ea9n m\\u1ef1c 240 (Tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean li\\u00ean quan \\u0111\\u1ebfn gian l\\u1eadn) h\\u01b0\\u1edbng d\\u1eabn nh\\u1eefng n\\u1ed9i dung nh\\u01b0 sau:Th\\u00e1i \\u0111\\u1ed9 ho\\u00e0i nghi ngh\\u1ec1 nghi\\u1ec7p:Theo Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 200, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i duy tr\\u00ec th\\u00e1i \\u0111\\u1ed9 ho\\u00e0i nghi ngh\\u1ec1 nghi\\u1ec7p trong su\\u1ed1t cu\\u1ed9c ki\\u1ec3m to\\u00e1n, ph\\u1ea3i nh\\u1eadn th\\u1ee9c \\u0111\\u01b0\\u1ee3c kh\\u1ea3 n\\u0103ng c\\u00f3 th\\u1ec3 t\\u1ed3n t\\u1ea1i sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn, cho d\\u00f9 trong c\\u00e1c cu\\u1ed9c ki\\u1ec3m to\\u00e1n tr\\u01b0\\u1edbc, ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e3 bi\\u1ebft v\\u1ec1 t\\u00ednh trung th\\u1ef1c v\\u00e0 ch\\u00ednh tr\\u1ef1c c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c v\\u00e0 Ban qu\\u1ea3n tr\\u1ecb c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1nTh\\u1ea3o lu\\u1eadn trong nh\\u00f3m ki\\u1ec3m to\\u00e1n\\u0110o\\u1ea1n 10 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 315 y\\u00eau c\\u1ea7u nh\\u00f3m ki\\u1ec3m to\\u00e1n ph\\u1ea3i t\\u1ed5 ch\\u1ee9c th\\u1ea3o lu\\u1eadn gi\\u1eefa c\\u00e1c th\\u00e0nh vi\\u00ean trong nh\\u00f3m v\\u00e0 th\\u00e0nh vi\\u00ean Ban Gi\\u00e1m \\u0111\\u1ed1c ph\\u1ee5 tr\\u00e1ch t\\u1ed5ng th\\u1ec3 cu\\u1ed9c ki\\u1ec3m to\\u00e1n ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 c\\u1ea7n trao \\u0111\\u1ed5i v\\u1edbi c\\u00e1c th\\u00e0nh vi\\u00ean c\\u1ee7a nh\\u00f3m ki\\u1ec3m to\\u00e1n kh\\u00f4ng tham gia cu\\u1ed9c th\\u1ea3o lu\\u1eadn nh\\u00f3m. Cu\\u1ed9c th\\u1ea3o lu\\u1eadn n\\u00e0y ph\\u1ea3i \\u0111\\u1eb7c bi\\u1ec7t t\\u1eadp trung v\\u00e0o n\\u1ed9i dung v\\u00e0 c\\u00e1ch th\\u1ee9c m\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n d\\u1ec5 c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn, k\\u1ec3 c\\u1ea3 vi\\u1ec7c gian l\\u1eadn \\u0111\\u00f3 c\\u00f3 th\\u1ec3 x\\u1ea3y ra nh\\u01b0 th\\u1ebf n\\u00e0o. Cu\\u1ed9c th\\u1ea3o lu\\u1eadn n\\u00e0y ph\\u1ea3i \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n k\\u1ec3 c\\u1ea3 khi nh\\u00f3m ki\\u1ec3m to\\u00e1n tin t\\u01b0\\u1edfng v\\u00e0o t\\u00ednh trung th\\u1ef1c v\\u00e0 ch\\u00ednh tr\\u1ef1c c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c v\\u00e0 Ban qu\\u1ea3n tr\\u1ecb c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1nTh\\u1ee7 t\\u1ee5c \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro v\\u00e0 c\\u00e1c ho\\u1ea1t \\u0111\\u1ed9ng li\\u00ean quanKhi th\\u1ef1c hi\\u1ec7n th\\u1ee7 t\\u1ee5c \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro v\\u00e0 c\\u00e1c ho\\u1ea1t \\u0111\\u1ed9ng li\\u00ean quan nh\\u1eb1m t\\u00ecm hi\\u1ec3u v\\u1ec1 \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n v\\u00e0 m\\u00f4i tr\\u01b0\\u1eddng ho\\u1ea1t \\u0111\\u1ed9ng c\\u1ee7a \\u0111\\u01a1n v\\u1ecb, bao g\\u1ed3m ki\\u1ec3m so\\u00e1t n\\u1ed9i b\\u1ed9 c\\u1ee7a \\u0111\\u01a1n v\\u1ecb, theo y\\u00eau c\\u1ea7u c\\u1ee7a \\u0111o\\u1ea1n 05 &#8211; 24 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 315, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c t\\u1ea1i c\\u00e1c \\u0111o\\u1ea1n 17 &#8211; 24 c\\u1ee7a Chu\\u1ea9n m\\u1ef1c n\\u00e0y \\u0111\\u1ec3 thu th\\u1eadp th\\u00f4ng tin nh\\u1eb1m x\\u00e1c \\u0111\\u1ecbnh r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn.X\\u00e1c \\u0111\\u1ecbnh v\\u00e0 \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadnTheo \\u0111o\\u1ea1n 25 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 315, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh v\\u00e0 \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn \\u1edf c\\u1ea5p \\u0111\\u1ed9 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 \\u1edf c\\u1ea5p \\u0111\\u1ed9 c\\u01a1 s\\u1edf d\\u1eabn li\\u1ec7u c\\u1ee7a c\\u00e1c nh\\u00f3m giao d\\u1ecbch, s\\u1ed1 d\\u01b0 t\\u00e0i kho\\u1ea3n v\\u00e0 th\\u00f4ng tin thuy\\u1ebft minh.Bi\\u1ec7n ph\\u00e1p x\\u1eed l\\u00fd \\u0111\\u1ed1i v\\u1edbi r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c \\u0111\\u00e1nh gi\\u00e1Theo \\u0111o\\u1ea1n 05 Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 330, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh bi\\u1ec7n ph\\u00e1p x\\u1eed l\\u00fd t\\u1ed5ng th\\u1ec3 \\u0111\\u1ec3 x\\u1eed l\\u00fd c\\u00e1c r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c \\u0111\\u00e1nh gi\\u00e1 \\u1edf c\\u1ea5p \\u0111\\u1ed9 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh\\u0110\\u00e1nh gi\\u00e1 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1nN\\u1ebfu x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c m\\u1ed9t sai s\\u00f3t, b\\u1ea5t k\\u1ec3 c\\u00f3 tr\\u1ecdng y\\u1ebfu hay kh\\u00f4ng, m\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 l\\u00fd do \\u0111\\u1ec3 tin r\\u1eb1ng sai s\\u00f3t \\u0111\\u00f3 xu\\u1ea5t ph\\u00e1t t\\u1eeb gian l\\u1eadn ho\\u1eb7c c\\u00f3 th\\u1ec3 xu\\u1ea5t ph\\u00e1t t\\u1eeb gian l\\u1eadn v\\u00e0 c\\u00f3 s\\u1ef1 tham gia c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c (\\u0111\\u1eb7c bi\\u1ec7t l\\u00e0 l\\u00e3nh \\u0111\\u1ea1o c\\u1ea5p cao), th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i xem x\\u00e9t l\\u1ea1i \\u0111\\u00e1nh gi\\u00e1 c\\u1ee7a m\\u00ecnh v\\u1ec1 r\\u1ee7i ro c\\u00f3 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu do gian l\\u1eadn v\\u00e0 \\u1ea3nh h\\u01b0\\u1edfng c\\u1ee7a sai s\\u00f3t \\u0111\\u00f3 t\\u1edbi n\\u1ed9i dung, l\\u1ecbch tr\\u00ecnh, ph\\u1ea1m vi c\\u1ee7a c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi r\\u1ee7i ro \\u0111\\u00e3 \\u0111\\u00e1nh gi\\u00e1. Khi xem x\\u00e9t l\\u1ea1i \\u0111\\u1ed9 tin c\\u1eady c\\u1ee7a c\\u00e1c b\\u1eb1ng ch\\u1ee9ng \\u0111\\u00e3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c tr\\u01b0\\u1edbc \\u0111\\u00f3, ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u0169ng ph\\u1ea3i c\\u00e2n nh\\u1eafc xem c\\u00e1c t\\u00ecnh hu\\u1ed1ng ho\\u1eb7c \\u0111i\\u1ec1u ki\\u1ec7n c\\u00f3 bi\\u1ec3u hi\\u1ec7n h\\u00e0nh vi th\\u00f4ng \\u0111\\u1ed3ng li\\u00ean quan \\u0111\\u1ebfn c\\u00e1c nh\\u00e2n vi\\u00ean, Ban Gi\\u00e1m \\u0111\\u1ed1c ho\\u1eb7c c\\u00e1c b\\u00ean th\\u1ee9 ba hay kh\\u00f4ngKi\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng th\\u1ec3 ti\\u1ebfp t\\u1ee5c h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1nDo k\\u1ebft qu\\u1ea3 c\\u1ee7a m\\u1ed9t sai s\\u00f3t do gian l\\u1eadn ho\\u1eb7c nghi ng\\u1edd c\\u00f3 gian l\\u1eadn, n\\u1ebfu g\\u1eb7p ph\\u1ea3i t\\u00ecnh hu\\u1ed1ng d\\u1eabn \\u0111\\u1ebfn y\\u00eau c\\u1ea7u xem x\\u00e9t l\\u1ea1i kh\\u1ea3 n\\u0103ng ti\\u1ebfp t\\u1ee5c th\\u1ef1c hi\\u1ec7n c\\u00f4ng vi\\u1ec7c ki\\u1ec3m to\\u00e1n th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i \\u00e1p d\\u1ee5ng theo c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n.Trao \\u0111\\u1ed5i v\\u1edbi Ban Gi\\u00e1m \\u0111\\u1ed1c v\\u00e0 Ban qu\\u1ea3n tr\\u1ecb \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1nN\\u1ebfu ki\\u1ec3m to\\u00e1n vi\\u00ean x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c h\\u00e0nh vi gian l\\u1eadn ho\\u1eb7c thu th\\u1eadp \\u0111\\u01b0\\u1ee3c th\\u00f4ng tin cho th\\u1ea5y c\\u00f3 th\\u1ec3 c\\u00f3 h\\u00e0nh vi gian l\\u1eadn th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i k\\u1ecbp th\\u1eddi trao \\u0111\\u1ed5i c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 n\\u00e0y v\\u1edbi c\\u1ea5p qu\\u1ea3n l\\u00fd th\\u00edch h\\u1ee3p c\\u1ee7a \\u0111\\u01a1n v\\u1ecb nh\\u1eb1m th\\u00f4ng b\\u00e1o v\\u1edbi nh\\u1eefng ng\\u01b0\\u1eddi c\\u00f3 tr\\u00e1ch nhi\\u1ec7m ch\\u00ednh trong vi\\u1ec7c ng\\u0103n ng\\u1eeba v\\u00e0 ph\\u00e1t hi\\u1ec7n gian l\\u1eadn v\\u1ec1 c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 li\\u00ean quan \\u0111\\u1ebfn tr\\u00e1ch nhi\\u1ec7m c\\u1ee7a h\\u1ecdTrao \\u0111\\u1ed5i v\\u1edbi c\\u00e1c c\\u01a1 quan qu\\u1ea3n l\\u00fd v\\u00e0 c\\u01a1 quan ph\\u00e1p lu\\u1eadt c\\u00f3 li\\u00ean quanN\\u1ebfu x\\u00e1c \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c h\\u00e0nh vi gian l\\u1eadn ho\\u1eb7c nghi ng\\u1edd c\\u00f3 h\\u00e0nh vi gian l\\u1eadn th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i x\\u00e1c \\u0111\\u1ecbnh tr\\u00e1ch nhi\\u1ec7m b\\u00e1o c\\u00e1o v\\u1ec1 h\\u00e0nh vi gian l\\u1eadn ho\\u1eb7c nghi ng\\u1edd c\\u00f3 h\\u00e0nh vi gian l\\u1eadn \\u0111\\u00f3 v\\u1edbi b\\u00ean th\\u1ee9 ba (n\\u1ebfu c\\u00f3). M\\u1eb7c d\\u00f9 tr\\u00e1ch nhi\\u1ec7m b\\u1ea3o m\\u1eadt th\\u00f4ng tin c\\u1ee7a kh\\u00e1ch h\\u00e0ng c\\u00f3 th\\u1ec3 kh\\u00f4ng cho ph\\u00e9p ki\\u1ec3m to\\u00e1n vi\\u00ean th\\u1ef1c hi\\u1ec7n vi\\u1ec7c b\\u00e1o c\\u00e1o \\u0111\\u00f3 nh\\u01b0ng trong m\\u1ed9t s\\u1ed1 tr\\u01b0\\u1eddng h\\u1ee3p, tr\\u00e1ch nhi\\u1ec7m ph\\u00e1p l\\u00fd c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 cao h\\u01a1n tr\\u00e1ch nhi\\u1ec7m b\\u1ea3o m\\u1eadt \\u0111\\u00f3\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 5. What is the role of independent audit in Vietnam? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tT\\u1ea1i Vi\\u1ec7t Nam v\\u00e0 tr\\u00ean th\\u1ebf gi\\u1edbi, vai tr\\u00f2 c\\u1ee7a ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp r\\u1ea5t quan tr\\u1ecdng v\\u00e0 \\u0111a d\\u1ea1ng. C\\u00f3 th\\u1ec3 k\\u1ec3 \\u0111\\u1ebfn m\\u1ed9t s\\u1ed1 vai tr\\u00f2 ti\\u00eau bi\\u1ec3u nh\\u01b0 sau:\\u0110\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng th\\u00f4ng tin t\\u00e0i ch\\u00ednh v\\u00e0 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a c\\u00e1c t\\u1ed5 ch\\u1ee9c \\u0111\\u00e1ng tin c\\u1eady v\\u00e0 ch\\u00ednh x\\u00e1c. Qua vi\\u1ec7c ki\\u1ec3m tra, \\u0111\\u00e1nh gi\\u00e1 v\\u00e0 x\\u00e1c nh\\u1eadn s\\u1ef1 tu\\u00e2n th\\u1ee7 c\\u00e1c quy \\u0111\\u1ecbnh ph\\u00e1p lu\\u1eadt v\\u00e0 ti\\u00eau chu\\u1ea9n k\\u1ebf to\\u00e1n, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng th\\u00f4ng tin \\u0111\\u01b0\\u1ee3c c\\u00f4ng b\\u1ed1 l\\u00e0 minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady.Ph\\u00e1t hi\\u1ec7n v\\u00e0 ng\\u0103n ch\\u1eb7n gian l\\u1eadn v\\u00e0 sai s\\u00f3t: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap ph\\u00e1t hi\\u1ec7n c\\u00e1c sai s\\u00f3t, gian l\\u1eadn, l\\u1ea1m quy\\u1ec1n v\\u00e0 s\\u1ef1 l\\u00e3ng ph\\u00ed trong qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh. B\\u1eb1ng c\\u00e1ch ki\\u1ec3m tra v\\u00e0 x\\u00e1c nh\\u1eadn t\\u00ednh ch\\u00ednh x\\u00e1c v\\u00e0 h\\u1ee3p l\\u00fd c\\u1ee7a th\\u00f4ng tin t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap ng\\u0103n ch\\u1eb7n c\\u00e1c h\\u00e0nh vi gian l\\u1eadn v\\u00e0 \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng c\\u00e1c quy tr\\u00ecnh v\\u00e0 quy \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c tu\\u00e2n th\\u1ee7.\\u0110\\u00f3ng g\\u00f3p v\\u00e0o s\\u1ef1 ph\\u00e1t tri\\u1ec3n v\\u00e0 \\u1ed5n \\u0111\\u1ecbnh kinh t\\u1ebf: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u00f3ng g\\u00f3p v\\u00e0o s\\u1ef1 ph\\u00e1t tri\\u1ec3n v\\u00e0 \\u1ed5n \\u0111\\u1ecbnh c\\u1ee7a h\\u1ec7 th\\u1ed1ng kinh t\\u1ebf v\\u00e0 t\\u00e0i ch\\u00ednh c\\u1ee7a Vi\\u1ec7t Nam. B\\u1eb1ng c\\u00e1ch \\u0111\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady c\\u1ee7a th\\u00f4ng tin t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap t\\u0103ng c\\u01b0\\u1eddng ni\\u1ec1m tin c\\u1ee7a c\\u00e1c nh\\u00e0 \\u0111\\u1ea7u t\\u01b0, ng\\u00e2n h\\u00e0ng v\\u00e0 c\\u00e1c b\\u00ean li\\u00ean quan kh\\u00e1c. \\u0110i\\u1ec1u n\\u00e0y t\\u1ea1o \\u0111i\\u1ec1u ki\\u1ec7n thu\\u1eadn l\\u1ee3i cho vi\\u1ec7c thu h\\u00fat \\u0111\\u1ea7u t\\u01b0 v\\u00e0 ph\\u00e1t tri\\u1ec3n kinh t\\u1ebf.\\u0110\\u00e1nh gi\\u00e1 hi\\u1ec7u qu\\u1ea3 c\\u1ee7a qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp gi\\u00fap \\u0111\\u00e1nh gi\\u00e1 hi\\u1ec7u qu\\u1ea3 c\\u1ee7a qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh trong c\\u00e1c t\\u1ed5 ch\\u1ee9c. B\\u1eb1ng c\\u00e1ch ki\\u1ec3m tra v\\u00e0 \\u0111\\u00e1nh gi\\u00e1 c\\u00e1c quy tr\\u00ecnh, ch\\u00ednh s\\u00e1ch v\\u00e0 quy \\u0111\\u1ecbnh t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u01b0a ra nh\\u1eefng \\u0111\\u00e1nh gi\\u00e1 v\\u00e0 khuy\\u1ebfn ngh\\u1ecb \\u0111\\u1ec3 c\\u1ea3i thi\\u1ec7n qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh v\\u00e0 t\\u0103ng c\\u01b0\\u1eddng hi\\u1ec7u qu\\u1ea3 ho\\u1ea1t \\u0111\\u1ed9ng kinh doanh.B\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a c\\u00e1c b\\u00ean li\\u00ean quan: Ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp b\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a c\\u00e1c b\\u00ean li\\u00ean quan nh\\u01b0 c\\u1ed5 \\u0111\\u00f4ng, nh\\u00e0 \\u0111\\u1ea7u t\\u01b0, ng\\u00e2n h\\u00e0ng v\\u00e0 ch\\u00ednh ph\\u1ee7. B\\u1eb1ng c\\u00e1ch \\u0111\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady c\\u1ee7a th\\u00f4ng tin t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng c\\u00e1c b\\u00ean li\\u00ean quan \\u0111\\u01b0\\u1ee3c cung c\\u1ea5p th\\u00f4ng tin ch\\u00ednh x\\u00e1c v\\u00e0 \\u0111\\u1ea7y \\u0111\\u1ee7 \\u0111\\u1ec3 \\u0111\\u01b0a ra quy\\u1ebft \\u0111\\u1ecbnh ph\\u00f9 h\\u1ee3p, k\\u1ecbp th\\u1eddi v\\u00e0 b\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a h\\u1ecd.T\\u00f3m l\\u1ea1i, vai tr\\u00f2 c\\u1ee7a ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp l\\u00e0 \\u0111\\u1ea3m b\\u1ea3o t\\u00ednh minh b\\u1ea1ch, \\u0111\\u00e1ng tin c\\u1eady v\\u00e0 b\\u1ea3o v\\u1ec7 l\\u1ee3i \\u00edch c\\u1ee7a c\\u00e1c b\\u00ean li\\u00ean quan, \\u0111\\u1ed3ng th\\u1eddi ph\\u00e1t hi\\u1ec7n v\\u00e0 ng\\u0103n ch\\u1eb7n c\\u00e1c sai s\\u00f3t, gian l\\u1eadn v\\u00e0 l\\u1ea1m quy\\u1ec1n trong qu\\u1ea3n l\\u00fd t\\u00e0i ch\\u00ednh.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 6. Who are considered related parties under auditing standards? What is the difference between related parties and affiliated parties under accounting, auditing, and tax standards? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tTh\\u1ebf n\\u00e0o l\\u00e0 c\\u00e1c b\\u00ean li\\u00ean quan theo quy \\u0111\\u1ecbnh c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n (ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp)?Theo \\u0111o\\u1ea1n 10, VSA 550 C\\u00e1c b\\u00ean li\\u00ean quan,B\\u00ean li\\u00ean quan: L\\u00e0 c\\u00e1c \\u0111\\u1ed1i t\\u01b0\\u1ee3ng g\\u1ed3m(i) B\\u00ean li\\u00ean quan theo \\u0111\\u1ecbnh ngh\\u0129a trong khu\\u00f4n kh\\u1ed5 v\\u1ec1 l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng; ho\\u1eb7c(ii) N\\u1ebfu khu\\u00f4n kh\\u1ed5 v\\u1ec1 l\\u1eadp v\\u00e0 tr\\u00ecnh b\\u00e0y b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng c\\u00f3 r\\u1ea5t \\u00edt ho\\u1eb7c kh\\u00f4ng c\\u00f3 quy \\u0111\\u1ecbnh n\\u00e0o v\\u1ec1 b\\u00ean li\\u00ean quan th\\u00ec b\\u00ean li\\u00ean quan l\\u00e0:a. M\\u1ed9t ng\\u01b0\\u1eddi ho\\u1eb7c \\u0111\\u01a1n v\\u1ecb kh\\u00e1c c\\u00f3 quy\\u1ec1n ki\\u1ec3m so\\u00e1t \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o ho\\u1eb7c c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3 \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o, tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian;b. M\\u1ed9t \\u0111\\u01a1n v\\u1ecb kh\\u00e1c m\\u00e0 \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o c\\u00f3 quy\\u1ec1n ki\\u1ec3m so\\u00e1t ho\\u1eb7c \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3, tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian; ho\\u1eb7c\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0\\u00a0c. M\\u1ed9t \\u0111\\u01a1n v\\u1ecb kh\\u00e1c ch\\u1ecbu s\\u1ef1 ki\\u1ec3m so\\u00e1t chung v\\u1edbi \\u0111\\u01a1n v\\u1ecb b\\u00e1o c\\u00e1o th\\u00f4ng qua vi\\u1ec7c c\\u00f3:i. S\\u1edf h\\u1eefu ki\\u1ec3m so\\u00e1t chung;ii. Ch\\u1ee7 s\\u1edf h\\u1eefu l\\u00e0 c\\u00e1c th\\u00e0nh vi\\u00ean gia \\u0111\\u00ecnh m\\u1eadt thi\\u1ebft; ho\\u1eb7ciii. C\\u00f3 chung nh\\u00e0 qu\\u1ea3n l\\u00fd ch\\u1ee7 ch\\u1ed1t.Tuy nhi\\u00ean, c\\u00e1c \\u0111\\u01a1n v\\u1ecb ch\\u1ecbu s\\u1ef1 qu\\u1ea3n l\\u00fd chung c\\u1ee7a Nh\\u00e0 n\\u01b0\\u1edbc (nh\\u01b0 \\u1ee6y ban nh\\u00e2n d\\u00e2n c\\u00e1c t\\u1ec9nh, th\\u00e0nh ph\\u1ed1, khu v\\u1ef1c ho\\u1eb7c qu\\u1ed1c gia) kh\\u00f4ng \\u0111\\u01b0\\u1ee3c coi l\\u00e0 c\\u00f3 li\\u00ean quan, tr\\u1eeb khi c\\u00e1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u00f3 tham gia v\\u00e0o c\\u00e1c giao d\\u1ecbch quan tr\\u1ecdng ho\\u1eb7c chia s\\u1ebb c\\u00e1c ngu\\u1ed3n l\\u1ef1c \\u1edf m\\u1ed9t m\\u1ee9c \\u0111\\u1ed9 \\u0111\\u00e1ng k\\u1ec3 v\\u1edbi m\\u1ed9t \\u0111\\u01a1n v\\u1ecb kh\\u00e1c.S\\u1ef1 kh\\u00e1c bi\\u1ec7t gi\\u1eefa b\\u00ean li\\u00ean quan v\\u00e0 b\\u00ean li\\u00ean k\\u1ebft theo quy \\u0111\\u1ecbnh c\\u1ee7a chu\\u1ea9n m\\u1ef1c k\\u1ebf to\\u00e1n, ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp v\\u00e0 thu\\u1ebf?Ti\\u00eau ch\\u00edK\\u1ebf to\\u00e1nKi\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadpThu\\u1ebf (Ngh\\u1ecb \\u0111\\u1ecbnh 132\\\/2020\\\/N\\u0110\\\/CP)Quy\\u1ec1n ki\\u1ec3m so\\u00e1t \\\/ n\\u1eafm gi\\u1eef \\\/ \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3.Ki\\u1ec3m so\\u00e1t, ho\\u1eb7c b\\u1ecb ki\\u1ec3m so\\u00e1t tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian.C\\u00f3 quy\\u1ec1n ki\\u1ec3m so\\u00e1t ho\\u1eb7c c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u00e1ng k\\u1ec3 tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp th\\u00f4ng qua m\\u1ed9t ho\\u1eb7c nhi\\u1ec1u b\\u00ean trung gian.N\\u1eafm gi\\u1eef tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp \\u00edt nh\\u1ea5t 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu c\\u1ee7a doanh nghi\\u1ec7p kia;Doanh nghi\\u1ec7p l\\u00e0 c\\u1ed5 \\u0111\\u00f4ng l\\u1edbn nh\\u1ea5t v\\u1ec1 v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu v\\u00e0 n\\u1eafm gi\\u1eef tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp \\u00edt nh\\u1ea5t 10% t\\u1ed5ng s\\u1ed1 c\\u1ed5 ph\\u1ea7n c\\u1ee7a doanh nghi\\u1ec7p kia;C\\u00f9ng m\\u1ed9t b\\u00ean th\\u1ee9 ba n\\u1eafm gi\\u1eef tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp \\u00edt nh\\u1ea5t 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu;.Ch\\u1ec9 \\u0111\\u1ecbnh th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o c\\u00f3 quy\\u1ec1n quy\\u1ebft \\u0111\\u1ecbnh ho\\u1eb7c s\\u1ed1 th\\u00e0nh vi\\u00ean ch\\u1ec9 \\u0111\\u1ecbnh chi\\u1ebfm tr\\u00ean 50% t\\u1ed5ng s\\u1ed1 th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o \\u0111i\\u1ec1u h\\u00e0nh ho\\u1eb7c n\\u1eafm quy\\u1ec1n ki\\u1ec3m so\\u00e1t;Ch\\u1ecbu s\\u1ef1 \\u0111i\\u1ec1u h\\u00e0nh, ki\\u1ec3m so\\u00e1t, quy\\u1ebft \\u0111\\u1ecbnh tr\\u00ean th\\u1ef1c t\\u1ebf \\u0111\\u1ed1i v\\u1edbi ho\\u1ea1t \\u0111\\u1ed9ng s\\u1ea3n xu\\u1ea5t kinh doanh c\\u1ee7a doanh nghi\\u1ec7p kia.Ki\\u1ec3m so\\u00e1t c\\u1ee7a m\\u1ed9t c\\u00e1 nh\\u00e2n.C\\u00f3 quy\\u1ec1n tr\\u1ef1c ti\\u1ebfp ho\\u1eb7c gi\\u00e1n ti\\u1ebfp bi\\u1ec3u quy\\u1ebft.S\\u1edf h\\u1eefu ki\\u1ec3m so\\u00e1t chung.V\\u1ed1n g\\u00f3p c\\u1ee7a m\\u1ed9t c\\u00e1 nh\\u00e2n v\\u00e0o hai doanh nghi\\u1ec7p ho\\u1eb7c tr\\u1ef1c ti\\u1ebfp tham gia \\u0111i\\u1ec1u h\\u00e0nh hai doanh nghi\\u1ec7p.Nh\\u00e0 qu\\u1ea3n l\\u00fd.C\\u00f3 chung nh\\u00e0 qu\\u1ea3n l\\u00fd ch\\u1ee7 ch\\u1ed1t.C\\u00f3 chung nh\\u00e0 qu\\u1ea3n l\\u00fd ch\\u1ee7 ch\\u1ed1t.C\\u00f3 tr\\u00ean 50% th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o ho\\u1eb7c c\\u00f9ng c\\u00f3 m\\u1ed9t th\\u00e0nh vi\\u00ean ban l\\u00e3nh \\u0111\\u1ea1o c\\u00f3 quy\\u1ec1n quy\\u1ebft \\u0111\\u1ecbnh c\\u00e1c ch\\u00ednh s\\u00e1ch t\\u00e0i ch\\u00ednh ho\\u1eb7c ho\\u1ea1t \\u0111\\u1ed9ng kinh doanh \\u0111\\u01b0\\u1ee3c ch\\u1ec9 \\u0111\\u1ecbnh b\\u1edfi m\\u1ed9t b\\u00ean th\\u1ee9 ba.M\\u1ed1i quan h\\u1ec7 gi\\u1eefa c\\u00e1c c\\u00e1 nh\\u00e2n \\u0111i\\u1ec1u h\\u00e0nh.B\\u1ed1, m\\u1eb9, v\\u1ee3, ch\\u1ed3ng, con, anh, ch\\u1ecb em ru\\u1ed9t.C\\u00e1c th\\u00e0nh vi\\u00ean gia \\u0111\\u00ecnh m\\u1eadt thi\\u1ebft.V\\u1ee3, ch\\u1ed3ng; cha m\\u1eb9 \\u0111\\u1ebb, cha m\\u1eb9 nu\\u00f4i, cha d\\u01b0\\u1ee3ng, m\\u1eb9 k\\u1ebf, cha m\\u1eb9 v\\u1ee3, cha m\\u1eb9 ch\\u1ed3ng; con \\u0111\\u1ebb, con nu\\u00f4i, con ri\\u00eang c\\u1ee7a v\\u1ee3 ho\\u1eb7c ch\\u1ed3ng, con d\\u00e2u, con r\\u1ec3; anh, ch\\u1ecb, em c\\u00f9ng cha m\\u1eb9, anh, ch\\u1ecb em c\\u00f9ng cha kh\\u00e1c m\\u1eb9, anh, ch\\u1ecb, em c\\u00f9ng m\\u1eb9 kh\\u00e1c cha, anh r\\u1ec3, em r\\u1ec3, ch\\u1ecb d\\u00e2u, em d\\u00e2u c\\u1ee7a ng\\u01b0\\u1eddi c\\u00f9ng cha m\\u1eb9 ho\\u1eb7c c\\u00f9ng cha kh\\u00e1c m\\u1eb9, c\\u00f9ng m\\u1eb9 kh\\u00e1c cha; \\u00f4ng b\\u00e0 n\\u1ed9i, \\u00f4ng b\\u00e0 ngo\\u1ea1i; ch\\u00e1u n\\u1ed9i, ch\\u00e1u ngo\\u1ea1i; c\\u00f4, d\\u00ec, ch\\u00fa, c\\u1eadu, b\\u00e1c ru\\u1ed9t v\\u00e0 ch\\u00e1u ru\\u1ed9t.M\\u1ed1i quan h\\u1ec7 tr\\u1ee5 s\\u1edf.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Hai c\\u01a1 s\\u1edf kinh doanh c\\u00f3 m\\u1ed1i quan h\\u1ec7 tr\\u1ee5 s\\u1edf ch\\u00ednh v\\u00e0 c\\u01a1 s\\u1edf th\\u01b0\\u1eddng tr\\u00fa ho\\u1eb7c c\\u00f9ng l\\u00e0 c\\u01a1 s\\u1edf th\\u01b0\\u1eddng tr\\u00fa c\\u1ee7a t\\u1ed5 ch\\u1ee9c, c\\u00e1 nh\\u00e2n n\\u01b0\\u1edbc ngo\\u00e0i.B\\u1ea3o l\\u00e3nh ho\\u1eb7c cho vay.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kho\\u1ea3n v\\u1ed1n vay \\u00edt nh\\u1ea5t b\\u1eb1ng 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu c\\u1ee7a doanh nghi\\u1ec7p \\u0111i vay v\\u00e0 chi\\u1ebfm tr\\u00ean 50% t\\u1ed5ng gi\\u00e1 tr\\u1ecb c\\u00e1c kho\\u1ea3n n\\u1ee3 trung v\\u00e0 d\\u00e0i h\\u1ea1n c\\u1ee7a doanh nghi\\u1ec7p \\u0111i vay;\\u00cdt nh\\u1ea5t 10% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m ph\\u00e1t sinh giao d\\u1ecbch trong k\\u1ef3 t\\u00ednh thu\\u1ebf v\\u1edbi c\\u00e1 nh\\u00e2n \\u0111i\\u1ec1u h\\u00e0nh, ki\\u1ec3m so\\u00e1t doanh nghi\\u1ec7p ho\\u1eb7c v\\u1edbi c\\u00e1 nh\\u00e2n thu\\u1ed9c trong m\\u1ed9t c\\u00e1c m\\u1ed1i quan h\\u1ec7 th\\u00e2n thi\\u1ebft.Nh\\u01b0\\u1ee3ng, nh\\u1eadn chuy\\u1ec3n nh\\u01b0\\u1ee3ng v\\u1ed1n g\\u00f3p.Kh\\u00f4ng quy \\u0111\\u1ecbnh.Kh\\u00f4ng quy \\u0111\\u1ecbnh.\\u00cdt nh\\u1ea5t 25% v\\u1ed1n g\\u00f3p c\\u1ee7a ch\\u1ee7 s\\u1edf h\\u1eefu c\\u1ee7a doanh nghi\\u1ec7p trong k\\u1ef3 t\\u00ednh thu\\u1ebf.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 7. For a first-year audit, what should enterprises pay attention to? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tTrong ph\\u1ea1m vi c\\u00e1c chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam, ki\\u1ec3m to\\u00e1n n\\u0103m \\u0111\\u1ea7u ti\\u00ean \\u0111\\u01b0\\u1ee3c hi\\u1ec3u: L\\u00e0 cu\\u1ed9c ki\\u1ec3m to\\u00e1n trong \\u0111\\u00f3:B\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh k\\u1ef3 tr\\u01b0\\u1edbc \\u0111\\u00f3 kh\\u00f4ng \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n; ho\\u1eb7cB\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh k\\u1ef3 tr\\u01b0\\u1edbc \\u0111\\u00f3 \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n b\\u1edfi ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m;M\\u1eb7c d\\u00f9\\u00a0ch\\u1ec9 ph\\u1ea3i \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn v\\u1ec1 b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh k\\u1ef3 hi\\u1ec7n t\\u1ea1i\\u00a0nh\\u01b0ng ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u1ea7n ph\\u1ea3i thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 th\\u00edch h\\u1ee3p \\u0111\\u1ec3 \\u0111\\u1ea3m b\\u1ea3o s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3 \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c tr\\u00ecnh b\\u00e0y trung th\\u1ef1c v\\u00e0 h\\u1ee3p l\\u00fd, b\\u1edfi v\\u00ec:M\\u1ed9t s\\u1ed1 kho\\u1ea3n m\\u1ee5c tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 gi\\u00e1 tr\\u1ecb ghi nh\\u1eadn ph\\u1ee5 thu\\u1ed9c v\\u00e0o s\\u1ed1 d\\u01b0 c\\u1ee7a m\\u1ed9t s\\u1ed1 kho\\u1ea3n m\\u1ee5c kh\\u00e1c t\\u1ea1i th\\u1eddi \\u0111i\\u1ec3m cu\\u1ed1i k\\u1ef3 tr\\u01b0\\u1edbc (v\\u00ed d\\u1ee5: Gi\\u00e1 v\\u1ed1n h\\u00e0ng b\\u00e1n c\\u1ee7a n\\u0103m nay s\\u1ebd ph\\u1ee5 thu\\u1ed9c v\\u00e0o gi\\u00e1 tr\\u1ecb h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh t\\u1ea1i cu\\u1ed1i k\\u1ef3 tr\\u01b0\\u1edbc);S\\u1ed1 d\\u01b0 tr\\u00ean b\\u1ea3ng c\\u00e2n \\u0111\\u1ed1i k\\u1ebf to\\u00e1n n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 th\\u1ec3 l\\u00e0 s\\u1ed1 li\\u1ec7u l\\u0169y k\\u1ebf t\\u1eeb nh\\u1eefng giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc (v\\u00ed d\\u1ee5: t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c mua t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc).Do \\u0111\\u00f3, n\\u1ebfu c\\u00f4ng ty l\\u1ea7n \\u0111\\u1ea7u s\\u1eed d\\u1ee5ng d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ho\\u1eb7c thay \\u0111\\u1ed5i c\\u00f4ng ty ki\\u1ec3m to\\u00e1n th\\u00ec c\\u1ea7n l\\u01b0u \\u00fd c\\u00e1c \\u0111i\\u1ec3m sau \\u0111\\u1ec3 \\u0111\\u1ea3m b\\u1ea3o qu\\u00e1 tr\\u00ecnh ki\\u1ec3m to\\u00e1n di\\u1ec5n ra \\u0111\\u01b0\\u1ee3c su\\u00f4n s\\u1ebb v\\u00e0 hi\\u1ec7u qu\\u1ea3:G\\u1eedi th\\u01b0 cho ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m (n\\u1ebfu thu\\u1ed9c tr\\u01b0\\u1eddng h\\u1ee3p ii n\\u00f3i tr\\u00ean) \\u0111\\u1ec3 th\\u00f4ng b\\u00e1o v\\u1ec1 vi\\u1ec7c b\\u1ed5 nhi\\u1ec7m ki\\u1ec3m to\\u00e1n vi\\u00ean m\\u1edbi.Theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c Ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam 510 \\u201cKi\\u1ec3m to\\u00e1n n\\u0103m \\u0111\\u1ea7u ti\\u00ean &#8211; s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3\\u201d, ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u01b0\\u1ee3c quy\\u1ec1n \\u0111\\u1ec1 ngh\\u1ecb \\u0111\\u01b0\\u1ee3c so\\u00e1t x\\u00e9t h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m \\u0111\\u1ec3 thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng li\\u00ean quan \\u0111\\u1ebfn s\\u1ed1 li\\u1ec7u \\u0111\\u1ea7u k\\u1ef3. Tuy nhi\\u00ean, vi\\u1ec7c n\\u00e0y c\\u00f3 th\\u1ec3 kh\\u00f4ng \\u0111em l\\u1ea1i hi\\u1ec7u qu\\u1ea3 ho\\u1eb7c kh\\u00f4ng kh\\u1ea3 thi v\\u00ec c\\u00f3 th\\u1ec3 do ph\\u00ed so\\u00e1t x\\u00e9t v\\u01b0\\u1ee3t qu\\u00e1 l\\u1ee3i \\u00edch \\u0111em l\\u1ea1i t\\u1eeb vi\\u1ec7c so\\u00e1t x\\u00e9t ho\\u1eb7c h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ti\\u1ec1n nhi\\u1ec7m cho th\\u1ea5y b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n thu th\\u1eadp \\u0111\\u01b0\\u1ee3c li\\u00ean quan \\u0111\\u1ebfn s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3 l\\u00e0 kh\\u00f4ng \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 th\\u00edch h\\u1ee3p, ho\\u1eb7c c\\u00f3 th\\u1ec3 v\\u00ec l\\u00fd do kh\\u00e1c.Ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 quy\\u1ec1n y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p cung c\\u1ea5p c\\u00e1c ch\\u1ee9ng t\\u1eeb v\\u00e0 t\\u00e0i li\\u1ec7u c\\u00f3 li\\u00ean quan \\u0111\\u1ebfn giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh v\\u00e0 c\\u00e1c s\\u1ed1 d\\u01b0 h\\u00ecnh th\\u00e0nh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc \\u0111\\u1ec3 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n ph\\u00f9 h\\u1ee3p \\u0111\\u1ed1i v\\u1edbi s\\u1ed1 \\u0111\\u1ea7u k\\u1ef3. V\\u00ed d\\u1ee5:B\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n c\\u00f3 \\u0111\\u00ednh k\\u00e8m b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n, danh s\\u00e1ch b\\u00fat to\\u00e1n \\u0111i\\u1ec1u ch\\u1ec9nh, th\\u01b0 qu\\u1ea3n l\\u00fd (n\\u1ebfu c\\u00f3);Th\\u01b0 x\\u00e1c nh\\u1eadn v\\u1edbi c\\u00e1c ng\\u00e2n h\\u00e0ng, nh\\u00e0 cung c\\u1ea5p, kh\\u00e1ch h\\u00e0ng, b\\u00ean cho vay;Ch\\u1ee9ng t\\u1eeb li\\u00ean quan \\u0111\\u1ebfn mua s\\u1eafm\\\/x\\u00e2y d\\u1ef1ng t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh;Ch\\u1ee9ng t\\u1eeb li\\u00ean quan \\u0111\\u1ebfn mua\\\/b\\u00e1n h\\u00e0ng h\\u00f3a;Bi\\u00ean b\\u1ea3n ki\\u1ec3m k\\u00ea h\\u00e0ng t\\u1ed3n kho, t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh, ti\\u1ec1n m\\u1eb7t;C\\u00e1c h\\u1ee3p \\u0111\\u1ed3ng vay;C\\u00e1c h\\u1ee3p \\u0111\\u1ed3ng thu\\u00ea;\\u2026\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 8. According to independent auditing standards, how do auditors collect audit evidence on the existence of inventory? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tB\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n l\\u00e0 t\\u1ea5t c\\u1ea3 c\\u00e1c t\\u00e0i li\\u1ec7u, th\\u00f4ng tin li\\u00ean quan \\u0111\\u1ebfn cu\\u1ed9c ki\\u1ec3m to\\u00e1n v\\u00e0 d\\u1ef1a tr\\u00ean c\\u00e1c t\\u00e0i li\\u1ec7u, th\\u00f4ng tin n\\u00e0y, ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd \\u0111\\u01b0a ra k\\u1ebft lu\\u1eadn v\\u00e0 t\\u1eeb \\u0111\\u00f3 h\\u00ecnh th\\u00e0nh \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n. Vi\\u1ec7c thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n cho s\\u1ef1 hi\\u1ec7n h\\u1eefu c\\u1ee7a h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c quy \\u0111\\u1ecbnh t\\u1ea1i Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n s\\u1ed1 501: B\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1edbi kho\\u1ea3n m\\u1ee5c v\\u00e0 s\\u1ef1 ki\\u1ec7n \\u0111\\u1eb7c bi\\u1ec7t.Tr\\u01b0\\u1eddng h\\u1ee3p\\u00a0h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c\\u00a0x\\u00e1c \\u0111\\u1ecbnh l\\u00e0\\u00a0tr\\u1ecdng y\\u1ebfu \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh\\u00a0th\\u00ec\\u00a0ki\\u1ec3m to\\u00e1n vi\\u00ean\\u00a0ph\\u1ea3i\\u00a0thu th\\u1eadp \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p\\u00a0v\\u1ec1\\u00a0s\\u1ef1\\u00a0hi\\u1ec7n h\\u1eefu v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho b\\u1eb1ng c\\u00e1ch:1. Tham gia ch\\u1ee9ng ki\\u1ebfn ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho:Ki\\u1ec3m to\\u00e1n vi\\u00ean th\\u1ef1c hi\\u1ec7n ch\\u1ecdn m\\u1eabu ki\\u1ec3m k\\u00ea h\\u00e0ng t\\u1ed3n kho, v\\u00ed d\\u1ee5 b\\u1eb1ng c\\u00e1ch l\\u1ef1a ch\\u1ecdn m\\u1ed9t s\\u1ed1 m\\u1eb7t h\\u00e0ng t\\u1eeb phi\\u1ebfu ki\\u1ec3m k\\u00ea c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u1ec3 \\u0111\\u1ed1i chi\\u1ebfu v\\u1edbi h\\u00e0ng th\\u1ef1c t\\u1ebf t\\u1ed3n trong kho v\\u00e0 l\\u1ef1a ch\\u1ecdn m\\u1ed9t s\\u1ed1 m\\u1eb7t h\\u00e0ng th\\u1ef1c t\\u1ebf t\\u1ed3n trong kho \\u0111\\u1ec3 \\u0111\\u1ed1i chi\\u1ebfu v\\u1edbi phi\\u1ebfu ki\\u1ec3m k\\u00ea c\\u1ee7a \\u0111\\u01a1n v\\u1ecb, cung c\\u1ea5p b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1ec1 t\\u00ednh \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ch\\u00ednh x\\u00e1c c\\u1ee7a c\\u00e1c phi\\u1ebfu ki\\u1ec3m k\\u00ea \\u0111\\u00f3;\\u0110\\u00e1nh gi\\u00e1\\\/ Quan s\\u00e1t vi\\u1ec7c tu\\u00e2n th\\u1ee7 c\\u00e1c h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n v\\u00e0 vi\\u1ec7c th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ghi ch\\u00e9p, ki\\u1ec3m so\\u00e1t k\\u1ebft qu\\u1ea3 ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho;Thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1ec1 \\u0111\\u1ed9 tin c\\u1eady c\\u1ee7a c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m k\\u00ea theo quy \\u0111\\u1ecbnh c\\u1ee7a Ban Gi\\u00e1m \\u0111\\u1ed1c \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.2. Th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi c\\u00e1c s\\u1ed5 k\\u1ebf to\\u00e1n ghi ch\\u00e9p cu\\u1ed1i c\\u00f9ng v\\u1ec1 h\\u00e0ng t\\u1ed3n kho c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u1ec3 x\\u00e1c \\u0111\\u1ecbnh li\\u1ec7u c\\u00e1c s\\u1ed5 k\\u1ebf to\\u00e1n n\\u00e0y c\\u00f3 ph\\u1ea3n \\u00e1nh ch\\u00ednh x\\u00e1c k\\u1ebft qu\\u1ea3 ki\\u1ec3m k\\u00ea h\\u00e0ng t\\u1ed3n kho th\\u1ef1c t\\u1ebf hay kh\\u00f4ng.M\\u1ed9t s\\u1ed1 tr\\u01b0\\u1eddng h\\u1ee3p c\\u1ea7n l\\u01b0u \\u00fd:Tr\\u01b0\\u1eddng h\\u1ee3p vi\\u1ec7c ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c ti\\u1ebfn h\\u00e0nh t\\u1ea1i ng\\u00e0y kh\\u00e1c v\\u1edbi ng\\u00e0y k\\u1ebft th\\u00fac k\\u1ef3 k\\u1ebf to\\u00e1n: ngo\\u00e0i c\\u00e1c th\\u1ee7 t\\u1ee5c quy \\u0111\\u1ecbnh nh\\u01b0 tr\\u00ean, ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f2n ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n v\\u1ec1 vi\\u1ec7c li\\u1ec7u nh\\u1eefng bi\\u1ebfn \\u0111\\u1ed9ng h\\u00e0ng t\\u1ed3n kho gi\\u1eefa ng\\u00e0y th\\u1ef1c hi\\u1ec7n ki\\u1ec3m k\\u00ea v\\u00e0 ng\\u00e0y k\\u1ebft th\\u00fac k\\u1ef3 k\\u1ebf to\\u00e1n c\\u00f3 \\u0111\\u01b0\\u1ee3c ghi ch\\u00e9p \\u0111\\u00fang \\u0111\\u1eafn hay kh\\u00f4ng.Tr\\u01b0\\u1eddng h\\u1ee3p ki\\u1ec3m to\\u00e1n vi\\u00ean kh\\u00f4ng th\\u1ec3 tham gia ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt h\\u00e0ng t\\u1ed3n kho:Ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n ki\\u1ec3m k\\u00ea ho\\u1eb7c quan s\\u00e1t vi\\u1ec7c ki\\u1ec3m k\\u00ea hi\\u1ec7n v\\u1eadt v\\u00e0o m\\u1ed9t ng\\u00e0y kh\\u00e1c, v\\u00e0 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n \\u0111\\u1ed1i v\\u1edbi c\\u00e1c giao d\\u1ecbch x\\u1ea3y ra gi\\u1eefa th\\u1eddi \\u0111i\\u1ec3m ki\\u1ec3m k\\u00ea l\\u1ea1i v\\u00e0 th\\u1eddi \\u0111i\\u1ec3m \\u0111\\u01a1n v\\u1ecb th\\u1ef1c hi\\u1ec7n ki\\u1ec3m k\\u00ea;Ho\\u1eb7c, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n thay th\\u1ebf nh\\u1eb1m thu th\\u1eadp \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p v\\u1ec1 s\\u1ef1 hi\\u1ec7n h\\u1eefu v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho. N\\u1ebfu kh\\u00f4ng th\\u1ec3 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n thay th\\u1ebf nh\\u01b0 \\u0111\\u00e3 n\\u00eau tr\\u00ean, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i \\u0111\\u01b0a ra \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n kh\\u00f4ng ph\\u1ea3i l\\u00e0 \\u00fd ki\\u1ebfn ch\\u1ea5p nh\\u1eadn to\\u00e0n ph\\u1ea7n theo quy \\u0111\\u1ecbnh v\\u00e0 h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n Vi\\u1ec7t Nam s\\u1ed1 705.Tr\\u01b0\\u1eddng h\\u1ee3p h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c b\\u00ean th\\u1ee9 ba ki\\u1ec3m so\\u00e1t v\\u00e0 b\\u1ea3o qu\\u1ea3n \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh l\\u00e0 tr\\u1ecdng y\\u1ebfu \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i thu th\\u1eadp \\u0111\\u1ea7y \\u0111\\u1ee7 b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p v\\u1ec1 s\\u1ef1 hi\\u1ec7n h\\u1eefu v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho \\u0111\\u00f3, b\\u1eb1ng c\\u00e1ch th\\u1ef1c hi\\u1ec7n m\\u1ed9t ho\\u1eb7c c\\u1ea3 hai th\\u1ee7 t\\u1ee5c sau:Y\\u00eau c\\u1ea7u b\\u00ean th\\u1ee9 ba x\\u00e1c nh\\u1eadn v\\u1ec1 s\\u1ed1 l\\u01b0\\u1ee3ng v\\u00e0 t\\u00ecnh tr\\u1ea1ng c\\u1ee7a h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c b\\u00ean th\\u1ee9 ba n\\u1eafm gi\\u1eef;Ti\\u1ebfn h\\u00e0nh ki\\u1ec3m tra ho\\u1eb7c th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n th\\u00edch h\\u1ee3p kh\\u00e1c tu\\u1ef3 theo t\\u1eebng tr\\u01b0\\u1eddng h\\u1ee3p: V\\u00ed d\\u1ee5 nh\\u01b0: Tham gia\\u00a0ch\\u1ee9ng ki\\u1ebfn ki\\u1ec3m k\\u00ea H\\u00e0ng t\\u1ed3n kho c\\u1ee7a b\\u00ean th\\u1ee9 ba, Thu th\\u1eadp b\\u00e1o c\\u00e1o v\\u1ec1 t\\u00ednh \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 th\\u00edch h\\u1ee3p c\\u1ee7a Ki\\u1ec3m so\\u00e1t n\\u1ed9i b\\u1ed9 c\\u1ee7a b\\u00ean th\\u1ee9 ba \\u0111\\u1ec3 \\u0111\\u1ea3m b\\u1ea3o r\\u1eb1ng h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c ki\\u1ec3m k\\u00ea \\u0111\\u00fang \\u0111\\u1eafn v\\u00e0 \\u0111\\u01b0\\u1ee3c b\\u1ea3o v\\u1ec7 th\\u00edch \\u0111\\u00e1ng; Ki\\u1ec3m tra t\\u00e0i li\\u1ec7u li\\u00ean quan,\\u2026\"}},{\"@type\":\"Question\",\"name\":\"B. For Enterprises Using Independent Audit Services\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"1. What should enterprises consider when selecting or changing their independent audit service provider? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tKhi l\\u1ef1a ch\\u1ecdn\\\/ thay \\u0111\\u1ed5i c\\u00f4ng ty cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp, doanh nghi\\u1ec7p c\\u1ea7n l\\u01b0u \\u00fd nh\\u1eefng g\\u00ec?Ngo\\u00e0i nh\\u1eefng v\\u1ea5n \\u0111\\u1ec1 ph\\u1ed5 bi\\u1ebfn khi \\u0111\\u00e1nh gi\\u00e1 b\\u00ean cung c\\u1ea5p d\\u1ecbch v\\u1ee5 (nh\\u01b0 y\\u00eau c\\u1ea7u v\\u1ec1 th\\u1eddi h\\u1ea1n, kinh nghi\\u1ec7m, ngu\\u1ed3n l\\u1ef1c, ch\\u1ea5t l\\u01b0\\u1ee3ng d\\u1ecbch v\\u1ee5 n\\u00f3i chung, c\\u00e1c gi\\u00e1 tr\\u1ecb gia t\\u0103ng\\u2026), doanh nghi\\u1ec7p c\\u1ea7n l\\u01b0u \\u00fd xem x\\u00e9t b\\u1ed5 sung c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 \\u0111\\u1eb7c th\\u00f9 c\\u1ee7a d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n nh\\u01b0 sau:T\\u00ednh \\u0111\\u1ed9c l\\u1eadp c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n:\\u00a0Doanh nghi\\u1ec7p c\\u1ea7n ki\\u1ec3m tra \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m: (1) c\\u00f4ng ty cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp cho doanh nghi\\u1ec7p kh\\u00f4ng \\u0111\\u01b0\\u1ee3c \\u0111\\u1ed3ng th\\u1eddi l\\u00e0 b\\u00ean cung c\\u1ea5p c\\u00e1c d\\u1ecbch v\\u1ee5 kh\\u00e1c c\\u00f3 th\\u1ec3 l\\u00e0m \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u1ebfn t\\u00ednh \\u0111\\u1ed9c l\\u1eadp (v\\u00ed d\\u1ee5: d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n n\\u1ed9i b\\u1ed9, d\\u1ecbch v\\u1ee5 t\\u01b0 v\\u1ea5n x\\u00e2y d\\u1ef1ng quy tr\\u00ecnh kinh doanh, t\\u01b0 v\\u1ea5n r\\u1ee7i ro,\\u2026..); (2) c\\u00f4ng ty cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp kh\\u00f4ng \\u0111\\u01b0\\u1ee3c l\\u00e0 b\\u00ean li\\u00ean quan\\\/ li\\u00ean k\\u1ebft v\\u1edbi doanh nghi\\u1ec7p;M\\u1eb7c d\\u00f9 v\\u1ec1 l\\u00fd thuy\\u1ebft th\\u00ec v\\u1eabn c\\u00f3 th\\u1ec3 \\u00e1p d\\u1ee5ng c\\u00e1c bi\\u1ec7n ph\\u00e1p l\\u00e0m gi\\u1ea3m nguy c\\u01a1 \\u1ea3nh h\\u01b0\\u1edfng \\u0111\\u1ebfn t\\u00ednh \\u0111\\u1ed9c l\\u1eadp, nh\\u01b0ng doanh nghi\\u1ec7p v\\u1eabn n\\u00ean c\\u1ed1 g\\u1eafng tr\\u00e1nh r\\u01a1i v\\u00e0o nh\\u1eefng tr\\u01b0\\u1eddng h\\u1ee3p tr\\u00ean \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m t\\u1ed1i \\u0111a cho ch\\u1ea5t l\\u01b0\\u1ee3ng v\\u00e0 uy t\\u00edn c\\u1ee7a \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n \\u0111\\u01b0\\u1ee3c ban h\\u00e0nh trong t\\u01b0\\u01a1ng lai.Gi\\u1ea5y ch\\u1ee9ng nh\\u1eadn \\u0111\\u1ee7 \\u0111i\\u1ec1u ki\\u1ec7n cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp (\\u0111\\u01b0\\u1ee3c c\\u1ea5p h\\u00e0ng n\\u0103m b\\u1edfi b\\u1ed9 t\\u00e0i ch\\u00ednh):\\u00a0Doanh nghi\\u1ec7p n\\u00ean y\\u00eau c\\u1ea7u c\\u00f4ng ty ki\\u1ec3m to\\u00e1n cung c\\u1ea5p t\\u00e0i li\\u1ec7u n\\u00e0y \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n l\\u00e0 c\\u00f3 hi\\u1ec7u l\\u1ef1c. N\\u1ebfu kh\\u00f4ng c\\u00f3 gi\\u1ea5y ch\\u1ee9ng nh\\u1eadn n\\u00e0y th\\u00ec c\\u00f4ng ty ki\\u1ec3m to\\u00e1n s\\u1ebd kh\\u00f4ng \\u0111\\u01b0\\u1ee3c ph\\u00e9p cung c\\u1ea5p d\\u1ecbch v\\u1ee5 trong n\\u0103m hi\\u1ec7n h\\u00e0nh.Trong tr\\u01b0\\u1eddng h\\u1ee3p ki\\u1ec3m to\\u00e1n c\\u00e1c c\\u00f4ng ty \\u0111\\u1ea1i ch\\u00fang, ng\\u00e2n h\\u00e0ng, b\\u1ea3o hi\\u1ec3m th\\u00ec s\\u1ebd c\\u1ea7n ph\\u1ea3i c\\u00f3 gi\\u1ea5y ch\\u1ee9ng nh\\u1eadn h\\u00e0ng n\\u0103m ri\\u00eang t\\u1eeb B\\u1ed9 t\\u00e0i ch\\u00ednh.Th\\u01b0\\u01a1ng hi\\u1ec7u c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n:\\u00a0Doanh nghi\\u1ec7p s\\u1ebd c\\u1ea7n c\\u00e2n nh\\u1eafc nhi\\u1ec1u v\\u1ea5n \\u0111\\u1ec1 n\\u00e0y n\\u1ebfu doanh nghi\\u1ec7p mu\\u1ed1n t\\u1ea1o d\\u1ef1ng \\u0111\\u01b0\\u1ee3c l\\u00f2ng tin t\\u1eeb c\\u00e1c \\u0111\\u1ed1i t\\u00e1c kinh doanh. Th\\u01b0\\u01a1ng hi\\u1ec7u c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n \\u0111\\u01b0\\u1ee3c x\\u1ebfp h\\u1ea1ng \\u1edf m\\u1ee9c cao th\\u00ec s\\u1ebd l\\u00e0m cho \\u0111\\u1ed1i t\\u00e1c c\\u1ea3m th\\u1ea5y y\\u00ean t\\u00e2m h\\u01a1n v\\u1ec1 c\\u00e1c s\\u1ed1 li\\u1ec7u v\\u00e0 th\\u00f4ng tin tr\\u00ecnh b\\u00e0y tr\\u00ean b\\u00e1o c\\u00e1o, c\\u0169ng nh\\u01b0 tin t\\u01b0\\u1edfng h\\u01a1n v\\u00e0o s\\u1ef1 ch\\u00e2n th\\u00e0nh c\\u1ee7a doanh nghi\\u1ec7p.\\u1ea2nh h\\u01b0\\u1edfng c\\u1ee7a s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3:\\u00a0N\\u1ed9i dung n\\u00e0y th\\u01b0\\u1eddng hay b\\u1ecb qu\\u00ean khi \\u0111\\u00e0m ph\\u00e1n h\\u1ee3p \\u0111\\u1ed3ng. Doanh nghi\\u1ec7p c\\u1ea7n trao \\u0111\\u1ed5i tr\\u01b0\\u1edbc \\u0111\\u1ec3 hi\\u1ec3u r\\u00f5 c\\u00e1ch x\\u1eed l\\u00fd c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u1ec1 \\u0111i\\u1ec3m n\\u00e0y \\u0111\\u1ec3 l\\u01b0\\u1eddng tr\\u01b0\\u1edbc nh\\u1eefng v\\u1ea5n \\u0111\\u1ec1 ph\\u00e1t sinh th\\u00eam. Th\\u1ef1c t\\u1ebf cho th\\u1ea5y v\\u1ea5n \\u0111\\u1ec1 n\\u00e0y \\u1ea3nh h\\u01b0\\u1edfng r\\u1ea5t nhi\\u1ec1u \\u0111\\u1ebfn \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n, ti\\u1ebfn \\u0111\\u1ed9 b\\u00e1o c\\u00e1o, v\\u00e0 chi ph\\u00ed ph\\u00e1t sinh th\\u00eam.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tT\\u01b0 v\\u1ea5n d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 2. What violations can enterprises using independent audit services be penalized for, and what are the penalty levels? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t(Ngh\\u1ecb \\u0110\\u1ecbnh 41\\\/2018\\\/N\\u0110-CP)M\\u1ee5c 5. H\\u00c0NH VI VI PH\\u1ea0M QUY \\u0110\\u1ecaNH V\\u1ec0 \\u0110\\u01a0N V\\u1eca \\u0110\\u01af\\u1ee2C KI\\u1ec2M TO\\u00c1N\\u0110i\\u1ec1u 53. X\\u1eed ph\\u1ea1t h\\u00e0nh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh v\\u1ec1 l\\u1ef1a ch\\u1ecdn doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n1. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb thu\\u00ea doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n trong c\\u00e1c tr\\u01b0\\u1eddng h\\u1ee3p doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n kh\\u00f4ng \\u0111\\u01b0\\u1ee3c th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh ph\\u00e1p lu\\u1eadt.2. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 40.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb thu\\u00ea doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n kh\\u00f4ng \\u0111\\u1ee7 \\u0111i\\u1ec1u ki\\u1ec7n cung c\\u1ea5p d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt.3. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 40.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 50.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n kh\\u00f4ng th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n b\\u1eaft bu\\u1ed9c \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, b\\u00e1o c\\u00e1o quy\\u1ebft to\\u00e1n d\\u1ef1 \\u00e1n ho\\u00e0n th\\u00e0nh, b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u1ee3p nh\\u1ea5t, b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh t\\u1ed5ng h\\u1ee3p v\\u00e0 c\\u00e1c c\\u00f4ng vi\\u1ec7c ki\\u1ec3m to\\u00e1n kh\\u00e1c theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt v\\u1ec1 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp v\\u00e0 ph\\u00e1p lu\\u1eadt kh\\u00e1c c\\u00f3 li\\u00ean quan.\\u0110i\\u1ec1u 54. X\\u1eed ph\\u1ea1t h\\u00e0nh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh v\\u1ec1 giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh n\\u0103m1. Ph\\u1ea1t c\\u1ea3nh c\\u00e1o \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh kh\\u00f4ng \\u0111\\u1ea7y \\u0111\\u1ee7 n\\u1ed9i dung theo quy \\u0111\\u1ecbnh.2. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 5.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 10.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh ch\\u1eadm h\\u01a1n so v\\u1edbi th\\u1eddi h\\u1ea1n quy \\u0111\\u1ecbnh.3. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 10.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n sau khi th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.4. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi doanh nghi\\u1ec7p, t\\u1ed5 ch\\u1ee9c l\\u00e0 \\u0111\\u1ed1i t\\u01b0\\u1ee3ng b\\u1eaft bu\\u1ed9c ph\\u1ea3i ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh h\\u00e0ng n\\u0103m kh\\u00f4ng th\\u1ef1c hi\\u1ec7n giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh khi th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.\\u0110i\\u1ec1u 55. X\\u1eed ph\\u1ea1t h\\u00e0nh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh li\\u00ean quan \\u0111\\u1ebfn cu\\u1ed9c ki\\u1ec3m to\\u00e1n1. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 10.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n kh\\u00f4ng gi\\u1ea3i tr\\u00ecnh ho\\u1eb7c gi\\u1ea3i tr\\u00ecnh kh\\u00f4ng \\u0111\\u1ea7y \\u0111\\u1ee7, \\u0111\\u00fang th\\u1eddi gian quy \\u0111\\u1ecbnh v\\u1ec1 c\\u00e1c n\\u1ed9i dung ngo\\u1ea1i tr\\u1eeb trong b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n theo y\\u00eau c\\u1ea7u c\\u1ee7a c\\u01a1 quan c\\u00f3 th\\u1ea9m quy\\u1ec1n.2. Ph\\u1ea1t ti\\u1ec1n t\\u1eeb 20.000.000 \\u0111\\u1ed3ng \\u0111\\u1ebfn 30.000.000 \\u0111\\u1ed3ng \\u0111\\u1ed1i v\\u1edbi m\\u1ed9t trong c\\u00e1c h\\u00e0nh vi sau:a) T\\u1eeb ch\\u1ed1i cung c\\u1ea5p th\\u00f4ng tin, t\\u00e0i li\\u1ec7u c\\u1ea7n thi\\u1ebft cho vi\\u1ec7c ki\\u1ec3m to\\u00e1n theo y\\u00eau c\\u1ea7u c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 ho\\u1eb7c doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n;b) Mua chu\\u1ed9c, h\\u1ed1i l\\u1ed9, th\\u00f4ng \\u0111\\u1ed3ng v\\u1edbi th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 l\\u00e0m sai l\\u1ec7ch t\\u00e0i li\\u1ec7u k\\u1ebf to\\u00e1n, b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh, h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n v\\u00e0 b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n;c) \\u0110e d\\u1ecda, tr\\u1ea3 th\\u00f9, \\u00e9p bu\\u1ed9c th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n nh\\u1eb1m l\\u00e0m sai l\\u1ec7ch k\\u1ebft qu\\u1ea3 ki\\u1ec3m to\\u00e1n;d) Che gi\\u1ea5u h\\u00e0nh vi vi ph\\u1ea1m ph\\u00e1p lu\\u1eadt v\\u1ec1 t\\u00e0i ch\\u00ednh, k\\u1ebf to\\u00e1n;\\u0111) C\\u1ea3n tr\\u1edf c\\u00f4ng vi\\u1ec7c v\\u00e0 c\\u00f3 h\\u00e0nh vi h\\u1ea1n ch\\u1ebf ph\\u1ea1m vi cu\\u1ed9c ki\\u1ec3m to\\u00e1n.3. Bi\\u1ec7n ph\\u00e1p kh\\u1eafc ph\\u1ee5c h\\u1eadu qu\\u1ea3:Bu\\u1ed9c c\\u1ea3i ch\\u00ednh th\\u00f4ng tin sai s\\u1ef1 th\\u1eadt ho\\u1eb7c g\\u00e2y nh\\u1ea7m l\\u1eabn \\u0111\\u1ed1i v\\u1edbi hanh vi vi ph\\u1ea1m quy \\u0111\\u1ecbnh t\\u1ea1i \\u0111i\\u1ec3m b, \\u0111i\\u1ec3m c kho\\u1ea3n 2 \\u0110i\\u1ec1u n\\u00e0y.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 3. What rights and responsibilities do enterprises have when using independent audit services? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t(Lu\\u1eadt ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp s\\u1ed1 67\\\/2011\\\/QH12)\\u0110i\\u1ec1u 38. Quy\\u1ec1n c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n1. L\\u1ef1a ch\\u1ecdn doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 c\\u00f3 \\u0111\\u1ee7 \\u0111i\\u1ec1u ki\\u1ec7n h\\u00e0nh ngh\\u1ec1 theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt \\u0111\\u1ec3 giao k\\u1ebft h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n, tr\\u1eeb tr\\u01b0\\u1eddng h\\u1ee3p ph\\u00e1p lu\\u1eadt c\\u00f3 quy \\u0111\\u1ecbnh kh\\u00e1c.2. Y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam cung c\\u1ea5p th\\u00f4ng tin trong h\\u1ed3 s\\u01a1 \\u0111\\u0103ng k\\u00fd h\\u00e0nh ngh\\u1ec1 ki\\u1ec3m to\\u00e1n v\\u00e0 th\\u00f4ng tin v\\u1ec1 ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.3. T\\u1eeb ch\\u1ed1i cung c\\u1ea5p th\\u00f4ng tin, t\\u00e0i li\\u1ec7u kh\\u00f4ng li\\u00ean quan \\u0111\\u1ebfn n\\u1ed9i dung ki\\u1ec3m to\\u00e1n.4. \\u0110\\u1ec1 ngh\\u1ecb thay th\\u1ebf th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n khi c\\u00f3 c\\u0103n c\\u1ee9 cho r\\u1eb1ng th\\u00e0nh vi\\u00ean \\u0111\\u00f3 vi ph\\u1ea1m nguy\\u00ean t\\u1eafc ho\\u1ea1t \\u0111\\u1ed9ng ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp trong qu\\u00e1 tr\\u00ecnh th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.5. Th\\u1ea3o lu\\u1eadn, gi\\u1ea3i tr\\u00ecnh b\\u1eb1ng v\\u0103n b\\u1ea3n v\\u1ec1 nh\\u1eefng v\\u1ea5n \\u0111\\u1ec1 \\u0111\\u01b0\\u1ee3c n\\u00eau trong d\\u1ef1 th\\u1ea3o b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n n\\u1ebfu th\\u1ea5y ch\\u01b0a ph\\u00f9 h\\u1ee3p.6. Khi\\u1ebfu n\\u1ea1i v\\u1ec1 h\\u00e0nh vi c\\u1ee7a th\\u00e0nh vi\\u00ean tham gia cu\\u1ed9c ki\\u1ec3m to\\u00e1n trong qu\\u00e1 tr\\u00ecnh th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n khi c\\u00f3 c\\u0103n c\\u1ee9 cho r\\u1eb1ng h\\u00e0nh vi \\u0111\\u00f3 l\\u00e0 tr\\u00e1i ph\\u00e1p lu\\u1eadt.7. Y\\u00eau c\\u1ea7u b\\u1ed3i th\\u01b0\\u1eddng trong tr\\u01b0\\u1eddng h\\u1ee3p doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam g\\u00e2y thi\\u1ec7t h\\u1ea1i.8. Quy\\u1ec1n kh\\u00e1c theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt.\\u0110i\\u1ec1u 39. Ngh\\u0129a v\\u1ee5 c\\u1ee7a \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n1. Cung c\\u1ea5p \\u0111\\u1ea7y \\u0111\\u1ee7, ch\\u00ednh x\\u00e1c, trung th\\u1ef1c, k\\u1ecbp th\\u1eddi, kh\\u00e1ch quan th\\u00f4ng tin, t\\u00e0i li\\u1ec7u c\\u1ea7n thi\\u1ebft theo y\\u00eau c\\u1ea7u c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u00e0 ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m tr\\u01b0\\u1edbc ph\\u00e1p lu\\u1eadt v\\u1ec1 th\\u00f4ng tin, t\\u00e0i li\\u1ec7u \\u0111\\u00e3 cung c\\u1ea5p.2. Th\\u1ef1c hi\\u1ec7n y\\u00eau c\\u1ea7u c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u1ec1 vi\\u1ec7c thu th\\u1eadp b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n theo y\\u00eau c\\u1ea7u c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n v\\u00e0 \\u0111i\\u1ec1u ch\\u1ec9nh c\\u00e1c sai s\\u00f3t \\u0111\\u1ec3 b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n kh\\u00f4ng c\\u00f3 \\u00fd ki\\u1ebfn ngo\\u1ea1i tr\\u1eeb \\u0111\\u1ed1i v\\u1edbi c\\u00e1c n\\u1ed9i dung kh\\u00f4ng \\u0111\\u01b0\\u1ee3c ngo\\u1ea1i tr\\u1eeb theo quy \\u0111\\u1ecbnh t\\u1ea1i kho\\u1ea3n 2 v\\u00e0 kho\\u1ea3n 3 \\u0110i\\u1ec1u 48 c\\u1ee7a Lu\\u1eadt n\\u00e0y. Tr\\u01b0\\u1eddng h\\u1ee3p kh\\u00f4ng \\u0111i\\u1ec1u ch\\u1ec9nh sai s\\u00f3t theo \\u00fd ki\\u1ebfn c\\u1ee7a doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam, \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n ph\\u1ea3i gi\\u1ea3i tr\\u00ecnh b\\u1eb1ng v\\u0103n b\\u1ea3n theo y\\u00eau c\\u1ea7u c\\u1ee7a c\\u01a1 quan nh\\u00e0 n\\u01b0\\u1edbc c\\u00f3 th\\u1ea9m quy\\u1ec1n, \\u0111\\u1ea1i di\\u1ec7n ch\\u1ee7 s\\u1edf h\\u1eefu \\u0111\\u1ed1i v\\u1edbi \\u0111\\u01a1n v\\u1ecb \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.3. Ph\\u1ed1i h\\u1ee3p, t\\u1ea1o \\u0111i\\u1ec1u ki\\u1ec7n cho ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 th\\u1ef1c hi\\u1ec7n ki\\u1ec3m to\\u00e1n.4. Kh\\u00f4ng \\u0111\\u01b0\\u1ee3c c\\u00f3 h\\u00e0nh vi h\\u1ea1n ch\\u1ebf ph\\u1ea1m vi c\\u00e1c v\\u1ea5n \\u0111\\u1ec1 c\\u1ea7n ki\\u1ec3m to\\u00e1n.5. Xem x\\u00e9t \\u0111\\u1ec1 ngh\\u1ecb c\\u1ee7a doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam v\\u1ec1 t\\u1ed3n t\\u1ea1i, sai s\\u00f3t trong b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh v\\u00e0 trong vi\\u1ec7c tu\\u00e2n th\\u1ee7 ph\\u00e1p lu\\u1eadt \\u0111\\u1ec3 c\\u00f3 bi\\u1ec7n ph\\u00e1p kh\\u1eafc ph\\u1ee5c k\\u1ecbp th\\u1eddi.6. Th\\u00f4ng b\\u00e1o k\\u1ecbp th\\u1eddi, \\u0111\\u1ea7y \\u0111\\u1ee7 c\\u00e1c vi ph\\u1ea1m ph\\u00e1p lu\\u1eadt v\\u00e0 vi ph\\u1ea1m h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n trong ho\\u1ea1t \\u0111\\u1ed9ng ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 v\\u00e0 doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam cho c\\u01a1 quan nh\\u00e0 n\\u01b0\\u1edbc c\\u00f3 th\\u1ea9m quy\\u1ec1n.7. Thanh to\\u00e1n ph\\u00ed d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n theo th\\u1ecfa thu\\u1eadn trong h\\u1ee3p \\u0111\\u1ed3ng.8. Tr\\u01b0\\u1eddng h\\u1ee3p k\\u00fd h\\u1ee3p \\u0111\\u1ed3ng ki\\u1ec3m to\\u00e1n v\\u1edbi m\\u1ed9t doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam t\\u1eeb ba n\\u0103m li\\u00ean t\\u1ee5c tr\\u1edf l\\u00ean th\\u00ec ph\\u1ea3i y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n, chi nh\\u00e1nh doanh nghi\\u1ec7p ki\\u1ec3m to\\u00e1n n\\u01b0\\u1edbc ngo\\u00e0i t\\u1ea1i Vi\\u1ec7t Nam thay \\u0111\\u1ed5i ki\\u1ec3m to\\u00e1n vi\\u00ean h\\u00e0nh ngh\\u1ec1 k\\u00fd b\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n.9. Ngh\\u0129a v\\u1ee5 kh\\u00e1c theo quy \\u0111\\u1ecbnh c\\u1ee7a ph\\u00e1p lu\\u1eadt.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 4. Can enterprises cite figures from audited financial statements for presentation in other documents for public disclosure purposes? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tDoanh nghi\\u1ec7p c\\u00f3 th\\u1ec3 tr\\u00edch d\\u1eabn nh\\u1eefng s\\u1ed1 li\\u1ec7u c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 tr\\u00ecnh b\\u00e0y \\u1edf c\\u00e1c t\\u00e0i li\\u1ec7u kh\\u00e1c cho m\\u1ee5c \\u0111\\u00edch c\\u00f4ng b\\u1ed1 r\\u1ed9ng r\\u00e3i?B\\u00e1o c\\u00e1o ki\\u1ec3m to\\u00e1n lu\\u00f4n c\\u1ea7n \\u0111\\u01b0\\u1ee3c \\u0111i k\\u00e8m v\\u1edbi b\\u00e1o c\\u00e1o c\\u1ee7a doanh nghi\\u1ec7p nh\\u01b0 l\\u00e0 m\\u1ed9t b\\u1ed9 t\\u00e0i li\\u1ec7u ho\\u00e0n ch\\u1ec9nh \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o c\\u00f3 \\u0111\\u01b0\\u1ee3c s\\u1ef1 hi\\u1ec3u bi\\u1ebft to\\u00e0n di\\u1ec7n v\\u1ec1 \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n v\\u00e0 s\\u1ed1 li\\u1ec7u \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n. N\\u1ebfu mu\\u1ed1n tr\\u00edch d\\u1eabn m\\u1ed9t ph\\u1ea7n s\\u1ed1 li\\u1ec7u c\\u1ee7a b\\u00e1o c\\u00e1o \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n trong c\\u00e1c t\\u00e0i li\\u1ec7u kh\\u00e1c cho m\\u1ee5c \\u0111\\u00edch c\\u00f4ng b\\u1ed1 r\\u1ed9ng r\\u00e3i (V\\u00ed d\\u1ee5: B\\u1ea3n c\\u00e1o b\\u1ea1ch) th\\u00ec doanh nghi\\u1ec7p c\\u1ea7n trao \\u0111\\u1ed5i v\\u00e0 c\\u00f3 \\u0111\\u01b0\\u1ee3c s\\u1ef1 ch\\u1ea5p thu\\u1eadn ch\\u00ednh th\\u1ee9c b\\u1edfi c\\u00f4ng ty ki\\u1ec3m to\\u00e1n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m vi\\u1ec7c tr\\u00ecnh b\\u00e0y th\\u00f4ng tin l\\u00e0 \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ph\\u00f9 h\\u1ee3p, kh\\u00f4ng l\\u00e0m cho ng\\u01b0\\u1eddi s\\u1eed d\\u1ee5ng b\\u00e1o c\\u00e1o c\\u00f3 nh\\u1eefng hi\\u1ec3u sai so v\\u1edbi b\\u1ea3n ch\\u1ea5t th\\u1ef1c t\\u1ebf.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 5. How should enterprises handle requests from auditors for highly confidential documents? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\u0110\\u1ec3 c\\u00f3 th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 x\\u00e1c \\u0111\\u00e1ng c\\u00e1c b\\u1eb1ng ch\\u1ee9ng cho \\u00fd ki\\u1ebfn c\\u1ee7a m\\u00ecnh, ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 quy\\u1ec1n y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p cung c\\u1ea5p c\\u00e1c t\\u00e0i li\\u1ec7u li\\u00ean quan \\u0111\\u1ec3 xem x\\u00e9t v\\u00e0 \\u0111\\u00e1nh gi\\u00e1.Trong tr\\u01b0\\u1eddng h\\u1ee3p n\\u00e0y, \\u0111\\u1ec3 tr\\u00e1nh nh\\u1eefng kh\\u00e1c bi\\u1ec7t v\\u00e0 tranh ch\\u1ea5p kh\\u00f4ng \\u0111\\u00e1ng c\\u00f3 gi\\u1eefa hai b\\u00ean, doanh nghi\\u1ec7p c\\u1ea7n trao \\u0111\\u1ed5i v\\u1edbi ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u1ec3 hi\\u1ec3u hai b\\u00ean hi\\u1ec3u r\\u00f5 \\u0111\\u01b0\\u1ee3c y\\u00eau c\\u1ea7u c\\u1ee5 th\\u1ec3 c\\u1ee7a nhau li\\u00ean quan \\u0111\\u1ebfn t\\u00e0i li\\u1ec7u \\u0111\\u00f3, c\\u00f9ng nhau x\\u00e1c \\u0111\\u1ecbnh xem gi\\u1edbi h\\u1ea1n t\\u1ed1i \\u0111a m\\u00e0 hai b\\u00ean c\\u00f3 th\\u1ec3 h\\u1ee3p t\\u00e1c \\u0111\\u01b0\\u1ee3c v\\u1edbi nhau.T\\u00f9y thu\\u1ed9c v\\u00e0o b\\u1ea3n ch\\u1ea5t v\\u00e0 t\\u00ednh ch\\u1ea5t quan tr\\u1ecdng c\\u1ee7a t\\u00e0i li\\u1ec7u, c\\u00e1c ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 hi\\u1ec3u bi\\u1ebft chuy\\u00ean m\\u00f4n s\\u00e2u s\\u1eafc s\\u1ebd c\\u00f3 th\\u1ec3 \\u0111\\u1ec1 xu\\u1ea5t c\\u00e1c gi\\u1ea3i ph\\u00e1p t\\u1ed1i \\u01b0u nh\\u1ea5t theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n, v\\u1eeba gi\\u00fap b\\u1ea3o v\\u1ec7 t\\u1ed1i \\u0111a quy\\u1ec1n l\\u1ee3i ch\\u00ednh \\u0111\\u00e1ng c\\u1ee7a doanh nghi\\u1ec7p trong khi v\\u1eabn c\\u00f3 th\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m tu\\u00e2n th\\u1ee7 c\\u00e1c y\\u00eau c\\u1ea7u c\\u1ee7a chu\\u1ea9n m\\u1ef1c. V\\u00ec v\\u1eady, vi\\u1ec7c trao \\u0111\\u1ed5i v\\u00e0 gi\\u1ea3i th\\u00edch v\\u1edbi ki\\u1ec3m to\\u00e1n vi\\u00ean m\\u1ed9t c\\u00e1ch r\\u00f5 r\\u00e0ng v\\u00e0 thuy\\u1ebft ph\\u1ee5c l\\u00e0 r\\u1ea5t c\\u1ea7n thi\\u1ebft.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 6. This year, our company changed audit firms, but the new auditors are asking for previous years\\u2019 accounting data that were already audited by another firm \\u2014 why is that? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tC\\u00f4ng ty t\\u00f4i n\\u0103m nay thay \\u0111\\u1ed5i c\\u00f4ng ty ki\\u1ec3m to\\u00e1n, v\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean n\\u0103m nay l\\u1ea1i y\\u00eau c\\u1ea7u t\\u00f4i cung c\\u1ea5p nh\\u1eefng s\\u1ed1 li\\u1ec7u v\\u00e0 t\\u00e0i li\\u1ec7u k\\u1ebf to\\u00e1n c\\u1ee7a nh\\u1eefng n\\u0103m tr\\u01b0\\u1edbc m\\u00e0 \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c c\\u00f4ng ty kh\\u00e1c ki\\u1ec3m to\\u00e1n r\\u1ed3i, t\\u1ea1i sao l\\u1ea1i nh\\u01b0 v\\u1eady?\\u0110i\\u1ec1u n\\u00e0y l\\u00e0 v\\u00ec:m\\u1ed9t s\\u1ed1 giao d\\u1ecbch c\\u1ee7a n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 gi\\u00e1 tr\\u1ecb ghi nh\\u1eadn trong s\\u1ed5 s\\u00e1ch k\\u1ebf to\\u00e1n ph\\u1ee5 thu\\u1ed9c v\\u00e0o s\\u1ed1 li\\u1ec7u cu\\u1ed1i k\\u1ef3 c\\u1ee7a k\\u1ef3 tr\\u01b0\\u1edbc \\u0111\\u00f3 (v\\u00ed d\\u1ee5: Gi\\u00e1 v\\u1ed1n h\\u00e0ng b\\u00e1n c\\u1ee7a n\\u0103m nay s\\u1ebd ph\\u1ee5 thu\\u1ed9c v\\u00e0o gi\\u00e1 tr\\u1ecb h\\u00e0ng t\\u1ed3n kho \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh t\\u1ea1i cu\\u1ed1i k\\u1ef3 tr\\u01b0\\u1edbc).s\\u1ed1 d\\u01b0 tr\\u00ean b\\u1ea3ng c\\u00e2n \\u0111\\u1ed1i k\\u1ebf to\\u00e1n n\\u0103m hi\\u1ec7n h\\u00e0nh c\\u00f3 th\\u1ec3 l\\u00e0 s\\u1ed1 li\\u1ec7u l\\u0169y k\\u1ebf t\\u1eeb nh\\u1eefng giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc (V\\u00ed d\\u1ee5: t\\u00e0i s\\u1ea3n c\\u1ed1 \\u0111\\u1ecbnh \\u0111\\u01b0\\u1ee3c mua t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc)Theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c (VSA 510 \\u2013 Ki\\u1ec3m to\\u00e1n n\\u0103m \\u0111\\u1ea7u ti\\u00ean \\u2013 s\\u1ed1 d\\u01b0 \\u0111\\u1ea7u k\\u1ef3), ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 so\\u00e1t x\\u00e9t h\\u1ed3 s\\u01a1 ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean n\\u0103m tr\\u01b0\\u1edbc \\u0111\\u1ec3 c\\u00f3 \\u0111\\u01b0\\u1ee3c b\\u1eb1ng ch\\u1ee9ng ph\\u00f9 h\\u1ee3p v\\u00e0 \\u0111\\u00e1ng tin c\\u1eady cho m\\u00ecnh. Tuy nhi\\u00ean, n\\u1ebfu vi\\u1ec7c n\\u00e0y kh\\u00f4ng \\u0111em l\\u1ea1i hi\\u1ec7u qu\\u1ea3 (v\\u00ec nhi\\u1ec1u l\\u00fd do) th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 quy\\u1ec1n y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p cung c\\u1ea5p l\\u1ea1i c\\u00e1c s\\u1ed1 li\\u1ec7u v\\u00e0 ch\\u1ee9ng t\\u1eeb c\\u1ee7a nh\\u1eefng giao d\\u1ecbch \\u0111\\u00e3 ph\\u00e1t sinh t\\u1eeb c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc \\u0111\\u1ec3 th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n ph\\u00f9 h\\u1ee3p. M\\u1ed7i c\\u00f4ng ty ki\\u1ec3m to\\u00e1n ph\\u1ea3i ch\\u1ecbu tr\\u00e1ch nhi\\u1ec7m ho\\u00e0n to\\u00e0n v\\u1ec1 \\u00fd ki\\u1ebfn c\\u1ee7a m\\u00ecnh, n\\u00ean h\\u1ecd kh\\u00f4ng b\\u1ecb y\\u00eau c\\u1ea7u ph\\u1ea3i s\\u1eed d\\u1ee5ng k\\u1ebft qu\\u1ea3 ki\\u1ec3m to\\u00e1n c\\u1ee7a c\\u00f4ng ty ki\\u1ec3m to\\u00e1n kh\\u00e1c.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 7. Who is responsible for sending confirmation letters: the enterprise or the audit firm? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tVi\\u1ec7c x\\u1eed l\\u00fd theo c\\u00e1ch n\\u00e0o s\\u1ebd t\\u00f9y thu\\u1ed9c v\\u00e0o \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean nh\\u01b0 sau:N\\u1ebfu ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro li\\u00ean quan l\\u00e0 \\u1edf m\\u1ee9c cao th\\u00ec vi\\u1ec7c g\\u1eedi th\\u01b0 x\\u00e1c nh\\u1eadn c\\u1ea7n ph\\u1ea3i do ch\\u00ednh c\\u00f4ng ty ki\\u1ec3m to\\u00e1n th\\u1ef1c hi\\u1ec7n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m b\\u1eb1ng ch\\u1ee9ng ki\\u1ec3m to\\u00e1n c\\u00f3 \\u0111\\u1ed9 tin c\\u1eady cao nh\\u1ea5t. Tuy nhi\\u00ean, c\\u00e1ch th\\u1ee9c n\\u00e0y s\\u1ebd c\\u00f3 th\\u1ec3 l\\u00e0m ti\\u00eau hao nhi\\u1ec1u c\\u00f4ng s\\u1ee9c, th\\u1eddi gian, v\\u00e0 chi ph\\u00ed h\\u01a1n cho c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 doanh nghi\\u1ec7p v\\u00ec th\\u1ee7 t\\u1ee5c x\\u1eed l\\u00fd s\\u1ebd ph\\u1ee9c t\\u1ea1p h\\u01a1n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m nh\\u1eadn \\u0111\\u01b0\\u1ee3c \\u0111\\u1ee7 th\\u01b0 ph\\u1ea3n h\\u1ed3i.N\\u1ebfu ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro li\\u00ean quan kh\\u00f4ng ph\\u1ea3i \\u1edf m\\u1ee9c cao th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean c\\u00f3 th\\u1ec3 y\\u00eau c\\u1ea7u doanh nghi\\u1ec7p g\\u1eedi \\u0111i. Tuy nhi\\u00ean, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i c\\u00f3 c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t \\u0111\\u1ed1i v\\u1edbi to\\u00e0n b\\u1ed9 quy tr\\u00ecnh th\\u1ef1c hi\\u1ec7n \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m to\\u00e0n b\\u1ed9 th\\u01b0 \\u0111\\u01b0\\u1ee3c g\\u1eedi \\u0111i theo \\u0111\\u00fang h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean, n\\u1ed9i dung th\\u01b0 x\\u00e1c nh\\u1eadn l\\u00e0 ph\\u00f9 h\\u1ee3p, th\\u01b0 tr\\u1ea3 l\\u1eddi g\\u1eedi v\\u1ec1 ph\\u1ea3i g\\u1eedi tr\\u1ef1c ti\\u1ebfp cho ki\\u1ec3m to\\u00e1n vi\\u00ean. C\\u00e1ch th\\u1ee9c n\\u00e0y s\\u1ebd gi\\u1ea3m b\\u1edbt \\u0111\\u01b0\\u1ee3c c\\u00f4ng s\\u1ee9c, th\\u1eddi gian, v\\u00e0 chi ph\\u00ed cho c\\u00f4ng ty ki\\u1ec3m to\\u00e1n v\\u00e0 doanh nghi\\u1ec7p nh\\u01b0ng l\\u1ea1i ti\\u1ec1m \\u1ea9n nguy c\\u01a1 th\\u1ee7 t\\u1ee5c n\\u00e0y c\\u00f3 th\\u1ec3 b\\u1ecb can thi\\u1ec7p tr\\u00e1i ph\\u00e9p b\\u1edfi nh\\u1eefng ng\\u01b0\\u1eddi trong doanh nghi\\u1ec7p \\u0111\\u1ec3 nh\\u1eb1m che d\\u1ea5u h\\u00e0nh vi gian l\\u1eadn (n\\u1ebfu c\\u00f3).\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 8. I notice some audit firms focus heavily on checking detailed vouchers, while others focus less on vouchers and more on understanding accounting processes, control procedures, internal control environment, and company culture which approach is correct? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tT\\u00f4i th\\u1ea5y c\\u00f3 c\\u00f4ng ty ki\\u1ec3m to\\u00e1n t\\u1eadp trung ki\\u1ec3m tra ch\\u1ee9ng t\\u1eeb chi ti\\u1ebft r\\u1ea5t nhi\\u1ec1u, nh\\u01b0ng c\\u0169ng c\\u00f3 c\\u00f4ng ty l\\u1ea1i ki\\u1ec3m tra v\\u00e0o ch\\u1ee9ng t\\u1eeb r\\u1ea5t \\u00edt v\\u00e0 ch\\u1ee7 y\\u1ebfu ch\\u1ec9 t\\u00ecm hi\\u1ec3u v\\u1ec1 quy tr\\u00ecnh k\\u1ebf to\\u00e1n, th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t, m\\u00f4i tr\\u01b0\\u1eddng ki\\u1ec3m so\\u00e1t n\\u1ed9i b\\u1ed9, v\\u0103n h\\u00f3a c\\u00f4ng ty&#8230;. v\\u1eady c\\u00e1ch l\\u00e0m n\\u00e0o m\\u1edbi \\u0111\\u00fang?C\\u1ea3 hai c\\u00e1ch l\\u00e0m \\u0111\\u1ec1u c\\u00f3 th\\u1ec3 \\u0111\\u01b0\\u1ee3c \\u00e1p d\\u1ee5ng, t\\u00f9y thu\\u1ed9c v\\u00e0o l\\u1ef1a ch\\u1ecdn chi\\u1ebfn l\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n c\\u1ee7a ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch. Chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n cho ph\\u00e9p ki\\u1ec3m to\\u00e1n vi\\u00ean l\\u1ef1a ch\\u1ecdn vi\\u1ec7c tin t\\u01b0\\u1edfng ho\\u1eb7c kh\\u00f4ng tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p sau khi c\\u00e2n nh\\u1eafc t\\u00ednh kh\\u1ea3 thi v\\u00e0 ngu\\u1ed3n l\\u1ef1c s\\u1eb5n c\\u00f3.N\\u1ebfu l\\u1ef1a ch\\u1ecdn tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ea3i th\\u1ef1c hi\\u1ec7n c\\u00e1c th\\u1ee7 t\\u1ee5c nh\\u1eb1m t\\u00ecm hi\\u1ec3u, \\u0111\\u00e1nh gi\\u00e1 v\\u00e0 ki\\u1ec3m tra c\\u00e1c th\\u1ee7 t\\u1ee5c ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p. N\\u1ebfu k\\u1ebft qu\\u1ea3 ki\\u1ec3m tra th\\u00e0nh c\\u00f4ng th\\u00ec m\\u1ee9c \\u0111\\u1ed9 r\\u1ee7i ro ki\\u1ec3m to\\u00e1n s\\u1ebd th\\u1ea5p xu\\u1ed1ng (v\\u00ec r\\u1ee7i ro ki\\u1ec3m so\\u00e1t \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh \\u1edf m\\u1ee9c th\\u1ea5p h\\u01a1n), do \\u0111\\u00f3 th\\u1ee7 t\\u1ee5c ki\\u1ec3m tra chi ti\\u1ebft v\\u00e0o ch\\u1ee9ng t\\u1eeb s\\u1ebd \\u00edt h\\u01a1n t\\u01b0\\u01a1ng \\u1ee9ng. Tuy nhi\\u00ean, n\\u1ebfu k\\u1ebft qu\\u1ea3 ki\\u1ec3m tra kh\\u00f4ng th\\u00e0nh c\\u00f4ng th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd l\\u00e3ng ph\\u00ed c\\u00f4ng s\\u1ee9c v\\u00e0 th\\u1eddi gian v\\u00e0 ph\\u1ea3i quay l\\u1ea1i s\\u1eed d\\u1ee5ng chi\\u1ebfn l\\u01b0\\u1ee3c t\\u1eadp trung v\\u00e0o ki\\u1ec3m tra ch\\u1ee9ng t\\u1eeb chi ti\\u1ebft.Ng\\u01b0\\u1ee3c l\\u1ea1i, n\\u1ebfu kh\\u00f4ng l\\u1ef1a ch\\u1ecdn tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p th\\u00ec ki\\u1ec3m to\\u00e1n vi\\u00ean s\\u1ebd ph\\u1ea3i th\\u1ef1c hi\\u1ec7n nhi\\u1ec1u th\\u1ee7 t\\u1ee5c ki\\u1ec3m tra chi ti\\u1ebft v\\u00e0o ch\\u1ee9ng t\\u1eeb \\u0111\\u1ec3 gi\\u1ea3m r\\u1ee7i ro ki\\u1ec3m to\\u00e1n xu\\u1ed1ng m\\u1ee9c th\\u1ea5p ch\\u1ea5p nh\\u1eadn \\u0111\\u01b0\\u1ee3c.Tuy nhi\\u00ean, trong tr\\u01b0\\u1eddng h\\u1ee3p doanh nghi\\u1ec7p c\\u00f3 qu\\u00e1 nhi\\u1ec1u giao d\\u1ecbch th\\u00ec chi\\u1ebfn l\\u01b0\\u1ee3c ki\\u1ec3m tra chi ti\\u1ebft v\\u00e0o ch\\u1ee9ng t\\u1eeb s\\u1ebd kh\\u00f4ng kh\\u1ea3 thi v\\u00ec gi\\u1edbi h\\u1ea1n b\\u1edfi ngu\\u1ed3n l\\u1ef1c v\\u00e0 th\\u1eddi gian, theo \\u0111\\u00f3 ch\\u1ec9 c\\u00f3 duy nh\\u1ea5t chi\\u1ebfn l\\u01b0\\u1ee3c l\\u1ef1a ch\\u1ecdn tin t\\u01b0\\u1edfng v\\u00e0o h\\u1ec7 th\\u1ed1ng ki\\u1ec3m so\\u00e1t c\\u1ee7a doanh nghi\\u1ec7p th\\u00ec m\\u1edbi c\\u00f3 th\\u1ec3 thu th\\u1eadp \\u0111\\u01b0\\u1ee3c b\\u1eb1ng ch\\u1ee9ng \\u0111\\u1ea7y \\u0111\\u1ee7 v\\u00e0 ph\\u00f9 h\\u1ee3p cho \\u00fd ki\\u1ebfn ki\\u1ec3m to\\u00e1n.T\\u00f9y thu\\u1ed9c v\\u00e0o t\\u00ecnh hu\\u1ed1ng c\\u1ee5 th\\u1ec3 c\\u1ee7a doanh nghi\\u1ec7p v\\u00e0 ngu\\u1ed3n l\\u1ef1c s\\u1eb5n c\\u00f3, ki\\u1ec3m to\\u00e1n vi\\u00ean ph\\u1ee5 tr\\u00e1ch s\\u1ebd l\\u1ef1a ch\\u1ecdn chi\\u1ebfn l\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n t\\u1ed1i \\u01b0u, v\\u1eeba gi\\u00fap \\u0111\\u1ea1t m\\u1ee5c ti\\u00eau ki\\u1ec3m to\\u00e1n, v\\u1eeba hi\\u1ec7u qu\\u1ea3 v\\u1ec1 c\\u00f4ng s\\u1ee9c, th\\u1eddi gian, v\\u00e0 chi ph\\u00ed.\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t 9. Why does our company undergo independent audits every year, yet when the tax authority inspects, they still find many errors in prior years\\u2019 tax data, leading to additional tax payments and penalties? \\n\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\t\\n\\t\\t\\n\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tT\\u1ea1i sao c\\u00f4ng ty t\\u00f4i s\\u1eed d\\u1ee5ng d\\u1ecbch v\\u1ee5 ki\\u1ec3m to\\u00e1n \\u0111\\u1ed9c l\\u1eadp h\\u00e0ng n\\u0103m nh\\u01b0ng khi c\\u01a1 quan thu\\u1ebf v\\u00e0o ki\\u1ec3m tra v\\u1eabn ph\\u00e1t hi\\u1ec7n nhi\\u1ec1u sai s\\u00f3t v\\u1ec1 s\\u1ed1 li\\u1ec7u thu\\u1ebf c\\u1ee7a c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc, do \\u0111\\u00f3 ph\\u1ea3i \\u0111\\u00f3ng th\\u00eam nhi\\u1ec1u ti\\u1ec1n thu\\u1ebf c\\u1ee7a c\\u00e1c n\\u0103m tr\\u01b0\\u1edbc v\\u00e0 ph\\u00e1t sinh th\\u00eam c\\u00e1c kho\\u1ea3n ti\\u1ec1n ph\\u1ea1t?C\\u00e1c kho\\u1ea3n m\\u1ee5c thu\\u1ebf c\\u0169ng \\u0111\\u01b0\\u1ee3c \\u0111\\u00e1nh gi\\u00e1 r\\u1ee7i ro v\\u00e0 b\\u1ecb ki\\u1ec3m tra b\\u1edfi th\\u1ee7 t\\u1ee5c ki\\u1ec3m to\\u00e1n t\\u01b0\\u01a1ng t\\u1ef1 nh\\u01b0 c\\u00e1c kho\\u1ea3n m\\u1ee5c kh\\u00e1c tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m c\\u00e1c ngh\\u0129a v\\u1ee5 thu\\u1ebf kh\\u00f4ng c\\u00f3 nh\\u1eefng sai s\\u00f3t l\\u00e0m \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu \\u0111\\u1ebfn b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh. Ngo\\u00e0i ra, t\\u00ednh tu\\u00e2n th\\u1ee7 c\\u00e1c quy \\u0111\\u1ecbnh v\\u1ec1 thu\\u1ebf c\\u0169ng \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n xem x\\u00e9t \\u0111\\u1ec3 b\\u1ea3o \\u0111\\u1ea3m kh\\u00f4ng c\\u00f3 nh\\u1eefng r\\u1ee7i ro ti\\u1ec1m t\\u00e0ng v\\u1ec1 c\\u00e1c kho\\u1ea3n ph\\u1ea1t thu\\u1ebf tr\\u1ecdng y\\u1ebfu.Tuy nhi\\u00ean, m\\u1ee9c \\u0111\\u1ed9 tr\\u1ecdng y\\u1ebfu \\u00e1p d\\u1ee5ng \\u0111\\u1ed1i v\\u1edbi t\\u1eebng kho\\u1ea3n m\\u1ee5c tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh (bao g\\u1ed3m c\\u1ea3 c\\u00e1c kho\\u1ea3n m\\u1ee5c thu\\u1ebf) ph\\u1ee5 thu\\u1ed9c v\\u00e0o m\\u1ee9c \\u0111\\u1ed9 tr\\u1ecdng y\\u1ebfu t\\u1ed5ng th\\u1ec3 c\\u1ee7a b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh d\\u1ef1a tr\\u00ean nhi\\u1ec1u y\\u1ebfu t\\u1ed1 kh\\u00e1c nhau theo h\\u01b0\\u1edbng d\\u1eabn c\\u1ee7a chu\\u1ea9n m\\u1ef1c ki\\u1ec3m to\\u00e1n. Do \\u0111\\u00f3, m\\u1ee9c \\u0111\\u1ed9 tr\\u1ecdng y\\u1ebfu n\\u00e0y s\\u1ebd r\\u1ea5t kh\\u00e1c so v\\u1edbi ph\\u1ea1m vi c\\u00f4ng vi\\u1ec7c l\\u00e0 so\\u00e1t x\\u00e9t ri\\u00eang c\\u00e1c kho\\u1ea3n m\\u1ee5c thu\\u1ebf theo y\\u00eau c\\u1ea7u c\\u1ee5 th\\u1ec3 c\\u1ee7a doanh nghi\\u1ec7p. Ngo\\u00e0i ra, c\\u00e1ch hi\\u1ec3u v\\u1ec1 c\\u00e1c quy \\u0111\\u1ecbnh thu\\u1ebf c\\u00f3 th\\u1ec3 kh\\u00e1c nhau gi\\u1eefa c\\u00e1c c\\u00e1n b\\u1ed9 thu\\u1ebf. V\\u00ec nh\\u1eefng nguy\\u00ean nh\\u00e2n n\\u00e0y, vi\\u1ec7c k\\u1ebft lu\\u1eadn c\\u1ee7a c\\u00e1n b\\u1ed9 thu\\u1ebf c\\u00f3 nh\\u1eefng ch\\u00eanh l\\u1ec7ch so v\\u1edbi s\\u1ed1 li\\u1ec7u thu\\u1ebf \\u0111\\u01b0\\u1ee3c ph\\u1ea3n \\u00e1nh tr\\u00ean b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n l\\u00e0 vi\\u1ec7c b\\u00ecnh th\\u01b0\\u1eddng.Tuy nhi\\u00ean, n\\u1ebfu m\\u1ee9c ch\\u00eanh l\\u1ec7ch \\u0111\\u1ee7 l\\u1edbn \\u0111\\u1ec3 c\\u00f3 \\u1ea3nh h\\u01b0\\u1edfng tr\\u1ecdng y\\u1ebfu \\u0111\\u1ebfn b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh c\\u1ee7a doanh nghi\\u1ec7p th\\u00ec \\u0111\\u00f3 s\\u1ebd l\\u00e0 sai s\\u00f3t tr\\u1ecdng y\\u1ebfu m\\u00e0 ki\\u1ec3m to\\u00e1n vi\\u00ean \\u0111\\u00e3 kh\\u00f4ng ph\\u00e1t hi\\u1ec7n \\u0111\\u01b0\\u1ee3c. Nh\\u1eefng sai s\\u00f3t nh\\u01b0 v\\u1eady, khi \\u0111\\u01b0\\u1ee3c x\\u00e1c \\u0111\\u1ecbnh, s\\u1ebd ph\\u1ea3i \\u0111\\u01b0\\u1ee3c \\u0111i\\u1ec1u ch\\u1ec9nh h\\u1ed3i t\\u1ed1 t\\u01b0\\u01a1ng \\u1ee9ng \\u0111\\u1ed1i v\\u1edbi b\\u00e1o c\\u00e1o t\\u00e0i ch\\u00ednh \\u0111\\u00e3 \\u0111\\u01b0\\u1ee3c ki\\u1ec3m to\\u00e1n.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b197012 e-flex e-con-boxed e-con e-parent\" data-id=\"b197012\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-934ed26 e-con-full e-flex e-con e-child\" data-id=\"934ed26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e29a4b8 elementor-widget elementor-widget-heading\" data-id=\"e29a4b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Other audit insights<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8113f1 e-con-full e-flex e-con e-child\" data-id=\"f8113f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc02738 elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"dc02738\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clipboard-list\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 64h-80c0-35.3-28.7-64-64-64s-64 28.7-64 64H48C21.5 64 0 85.5 0 112v352c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V112c0-26.5-21.5-48-48-48zM96 424c-13.3 0-24-10.7-24-24s10.7-24 24-24 24 10.7 24 24-10.7 24-24 24zm0-96c-13.3 0-24-10.7-24-24s10.7-24 24-24 24 10.7 24 24-10.7 24-24 24zm0-96c-13.3 0-24-10.7-24-24s10.7-24 24-24 24 10.7 24 24-10.7 24-24 24zm96-192c13.3 0 24 10.7 24 24s-10.7 24-24 24-24-10.7-24-24 10.7-24 24-24zm128 368c0 4.4-3.6 8-8 8H168c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h144c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H168c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h144c4.4 0 8 3.6 8 8v16zm0-96c0 4.4-3.6 8-8 8H168c-4.4 0-8-3.6-8-8v-16c0-4.4 3.6-8 8-8h144c4.4 0 8 3.6 8 8v16z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d502c9 elementor-widget elementor-widget-heading\" data-id=\"6d502c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Related regulations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d75111 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3d75111\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/related-regulations-on-independent-audit\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a5836f e-con-full e-flex e-con e-child\" data-id=\"2a5836f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd87435 elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"bd87435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-book\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M448 360V24c0-13.3-10.7-24-24-24H96C43 0 0 43 0 96v320c0 53 43 96 96 96h328c13.3 0 24-10.7 24-24v-16c0-7.5-3.5-14.3-8.9-18.7-4.2-15.4-4.2-59.3 0-74.7 5.4-4.3 8.9-11.1 8.9-18.6zM128 134c0-3.3 2.7-6 6-6h212c3.3 0 6 2.7 6 6v20c0 3.3-2.7 6-6 6H134c-3.3 0-6-2.7-6-6v-20zm0 64c0-3.3 2.7-6 6-6h212c3.3 0 6 2.7 6 6v20c0 3.3-2.7 6-6 6H134c-3.3 0-6-2.7-6-6v-20zm253.4 250H96c-17.7 0-32-14.3-32-32 0-17.6 14.4-32 32-32h285.4c-1.9 17.1-1.9 46.9 0 64z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b2f821 elementor-widget elementor-widget-heading\" data-id=\"9b2f821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Technical articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-747ebea elementor-align-center elementor-widget elementor-widget-button\" data-id=\"747ebea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/articles-on-independent-audit\/\" target=\"_blank\" s=\"\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce844e4 e-con-full e-flex e-con e-child\" data-id=\"ce844e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c69278 elementor-view-framed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"7c69278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-file-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224 136V0H24C10.7 0 0 10.7 0 24v464c0 13.3 10.7 24 24 24h336c13.3 0 24-10.7 24-24V160H248c-13.2 0-24-10.8-24-24zm64 236c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-64c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12v8zm0-72v8c0 6.6-5.4 12-12 12H108c-6.6 0-12-5.4-12-12v-8c0-6.6 5.4-12 12-12h168c6.6 0 12 5.4 12 12zm96-114.1v6.1H256V0h6.1c6.4 0 12.5 2.5 17 7l97.9 98c4.5 4.5 7 10.6 7 16.9z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf9db2f elementor-widget elementor-widget-heading\" data-id=\"cf9db2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37811d0 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"37811d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/insights\/faqs-on-independent-audit\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View details<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>FAQs on Independent Audit Crowe Vietnam has compiled a set of frequently asked questions on independent audit, along with expert answers from our experienced team. This resource helps you access useful information while ensuring strict compliance with both Vietnamese and International Auditing Standards. ***Please click on each question below to see detailed content. A. Overview [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":16511,"comment_status":"open","ping_status":"open","template":"elementor_header_footer","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"insight_categories":[124],"class_list":["post-4693","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight_categories-independent-audit"],"acf":{"group_admin_control":"default","group_admin":"default","group_page_field":{"":null,"header_custom":null,"body_custom":null,"sidebar_custom":null,"site_custom":null}},"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/insight\/4693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/insight"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/insight"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=4693"}],"version-history":[{"count":5,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/insight\/4693\/revisions"}],"predecessor-version":[{"id":20741,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/insight\/4693\/revisions\/20741"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/16511"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=4693"}],"wp:term":[{"taxonomy":"insight_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/insight_categories?post=4693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}