{"id":19849,"date":"2015-12-26T04:19:53","date_gmt":"2015-12-26T04:19:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19849"},"modified":"2016-12-05T08:57:10","modified_gmt":"2016-12-05T08:57:10","slug":"quy-dinh-ve-kiem-tra-ke-toan-theo-luat-ke-toan-2015-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19849","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"Quy

Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n <\/span><\/p><\/div>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015 m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

C\u00f4ng vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n r\u1ea5t quan tr\u1ecdng, n\u00f3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m tra c\u0169ng nh\u01b0 \u0111\u01a1n v\u1ecb b\u1ecb ki\u1ec3m tra, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c kh\u00e1ch quan, ch\u1ea5t l\u01b0\u1ee3ng, Lu\u1eadt k\u1ebf to\u00e1n 2015 \u0111\u00e3 c\u00f3 h\u1eb3n m\u1ed9t ch\u01b0\u01a1ng quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 34 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/em><\/span><\/p>\n

2. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/em><\/span><\/p>\n

a) B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

b) C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng ph\u1ee5 tr\u00e1ch;<\/em><\/span><\/p>\n

c) \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng do m\u00ecnh qu\u1ea3n l\u00fd;<\/em><\/span><\/p>\n

d) \u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/em><\/span><\/p>\n

3. C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/em><\/span><\/p>\n

a) C\u00e1c c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/em><\/span><\/p>\n

b) C\u01a1 quan thanh tra nh\u00e0 n\u01b0\u1edbc, thanh tra chuy\u00ean ng\u00e0nh v\u1ec1 t\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.”<\/em><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 35 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n g\u1ed3m:<\/span><\/p>\n

a) Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9i dung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n;<\/span><\/p>\n

b) Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n;<\/span><\/p>\n

c) Ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n;<\/span><\/p>\n

d) Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. N\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 36 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“Th\u1eddi gian ki\u1ec3m tra k\u1ebf to\u00e1n do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 10 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung ki\u1ec3m tra ph\u1ee9c t\u1ea1p, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, \u0111\u1ed1i chi\u1ebfu, k\u1ebft lu\u1eadn, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u1eddi gian ki\u1ec3m tra; th\u1eddi gian k\u00e9o d\u00e0i \u0111\u1ed1i v\u1edbi m\u1ed7i cu\u1ed9c ki\u1ec3m tra kh\u00f4ng qu\u00e1 05 ng\u00e0y, kh\u00f4ng k\u1ec3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng.”<\/em><\/span><\/p>\n

4. Quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 37 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“1. Khi ki\u1ec3m tra k\u1ebf to\u00e1n, \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u1ebf to\u00e1n, tr\u1eeb c\u00e1c \u0111o\u00e0n thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y. \u0110o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/em><\/span><\/p>\n

2. Khi k\u1ebft th\u00fac ki\u1ec3m tra k\u1ebf to\u00e1n, \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 giao cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra m\u1ed9t b\u1ea3n; n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n th\u00ec x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

3. Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c k\u1ebft lu\u1eadn ki\u1ec3m tra.<\/em><\/span><\/p>\n

4. \u0110o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 tr\u00ecnh t\u1ef1, n\u1ed9i dung, ph\u1ea1m vi v\u00e0 th\u1eddi gian ki\u1ec3m tra, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u00e1ch nhi\u1ec5u \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra.”<\/em><\/span><\/p>\n

5.\u00a0Quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a\u00a0<\/strong>\u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n <\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 38 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Cung c\u1ea5p cho \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra;<\/em><\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ebf to\u00e1n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) T\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra n\u1ebfu th\u1ea5y vi\u1ec7c ki\u1ec3m tra kh\u00f4ng \u0111\u00fang th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 34 ho\u1eb7c n\u1ed9i dung ki\u1ec3m tra kh\u00f4ng \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 c\u1ee7a Lu\u1eadt n\u00e0y;<\/em><\/span><\/p>\n

b) Khi\u1ebfu n\u1ea1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

6. Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 39 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0 sau:<\/span><\/p>\n

“1. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c thi\u1ebft l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch, quy tr\u00ecnh, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u1eb1m b\u1ea3o \u0111\u1ea3m ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n, x\u1eed l\u00fd k\u1ecbp th\u1eddi r\u1ee7i ro v\u00e0 \u0111\u1ea1t \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec1 ra.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 trong \u0111\u01a1n v\u1ecb \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) T\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m an to\u00e0n, tr\u00e1nh s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, kh\u00f4ng hi\u1ec7u qu\u1ea3;<\/em><\/span><\/p>\n

b) C\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c, h\u1ee3p l\u00fd.<\/em><\/span><\/p>\n

3. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 l\u00e0 vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t t\u00ednh \u0111\u1ea7y \u0111\u1ee7, th\u00edch h\u1ee3p v\u00e0 t\u00ednh h\u1eefu hi\u1ec7u c\u1ee7a ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/em><\/span><\/p>\n

4. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u00f3 nhi\u1ec7m v\u1ee5 sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p, hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9;<\/em><\/span><\/p>\n

b) Ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd duy\u1ec7t;<\/em><\/span><\/p>\n

c) Ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00fd, vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch, ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/em><\/span><\/p>\n

d) Ph\u00e1t hi\u1ec7n nh\u1eefng s\u01a1 h\u1edf, y\u1ebfu k\u00e9m, gian l\u1eadn trong qu\u1ea3n l\u00fd, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb; \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p nh\u1eb1m c\u1ea3i ti\u1ebfn, ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 trong doanh nghi\u1ec7p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.”<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:\u00a0Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Lu\u1eadt k\u1ebf to\u00e1n 2015 v\u1edbi r\u1ea5t nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":20080,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2430],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19849"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19849"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19849\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20080"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19849"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}