{"id":6078,"date":"2015-08-05T06:51:54","date_gmt":"2015-08-05T06:51:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6078"},"modified":"2015-08-07T09:57:49","modified_gmt":"2015-08-07T09:57:49","slug":"kiem-toan-tscd-trong-kiem-toan-bao-cao-tai-chinh-do-cong-ty-tnhh-kiem-toan-va-tu-van-tai-chinh-quoc-te-ifc-thuc-hien","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6078","title":{"rendered":"Ki\u1ec3m to\u00e1n TSC\u0110 trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do c\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFC) th\u1ef1c hi\u1ec7n"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"Ki\u1ec3m<\/a>L\u1edcI M\u1ede \u0110\u1ea6U<\/strong><\/span><\/h2>\n

C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n nh\u01b0 v\u0169 b\u00e3o c\u1ee7a khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ng\u00e0y nay, n\u1ec1n kinh t\u1ebf th\u1ebf gi\u1edbi \u0111ang chuy\u1ec3n m\u00ecnh t\u1eebng b\u01b0\u1edbc \u0111i l\u00ean m\u1ea1nh m\u1ebd. S\u1ef1 bi\u1ebfn chuy\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf g\u1eafn li\u1ec1n v\u1edbi s\u1ef1 thay \u0111\u1ed5i m\u1ea1nh m\u1ebd c\u1ee7a t\u1eebng qu\u1ed1c gia trong t\u1eebng khu v\u1ef1c tr\u00ean th\u1ebf gi\u1edbi. Song c\u00f9ng v\u1edbi s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3, b\u01b0\u1edbc v\u00e0o nh\u1eefng n\u0103m \u0111\u1ea7u th\u1eadp k\u1ec9 90 c\u1ee7a th\u1ebf k\u1ec9 XX xu h\u01b0\u1edbng h\u1ed9i nh\u1eadp kinh t\u1ebf qu\u1ed1c t\u1ebf c\u1ee7a Vi\u1ec7t Nam \u0111\u00e3 ph\u00e1t tri\u1ec3n m\u1ea1nh. N\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam c\u00f3 s\u1ef1 bi\u1ebfn chuy\u1ec3n m\u1ea1nh m\u1ebd, b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i n\u1ec1n kinh t\u1ebf t\u1eeb c\u01a1 ch\u1ebf t\u1eadp trung quan li\u00eau bao c\u1ea5p sang c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng \u0111\u00e3 l\u00e0m thay \u0111\u1ed5i b\u1ed9 m\u1eb7t n\u1ec1n kinh t\u1ebf qu\u1ed1c d\u00e2n. N\u1ec1n kinh t\u1ebf m\u1edf \u0111\u1eb7t ra nhi\u1ec1u y\u00eau c\u1ea7u m\u1edbi. Tr\u01b0\u1edbc s\u1ef1 \u0111\u00f2i h\u1ecfi c\u1ee7a n\u1ec1n kinh t\u1ebf, ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn \u1edf Vi\u1ec7t Nam v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp v\u1ec1 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n nh\u1eb1m gi\u00fap c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1eafm r\u00f5 ki\u1ebfn th\u1ee9c, t\u0103ng c\u01b0\u1eddng hi\u1ec3u bi\u1ebft v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong b\u1ed1i c\u1ea3nh m\u1edbi. S\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp qu\u1ed1c t\u1ebf v\u00e0 n\u1ed9i \u0111\u1ecba \u1edf Vi\u1ec7t Nam \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n cho nh\u1eefng ng\u01b0\u1eddi quan t\u00e2m \u0111\u1ebfn c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh \u00a0\u1edf Vi\u1ec7t Nam. Ki\u1ec3m to\u00e1n \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t ho\u1ea1t \u0111\u1ed9ng chuy\u00ean s\u00e2u, m\u1ed9t khoa h\u1ecdc chuy\u00ean ng\u00e0nh. Theo Ier – Khan – Sere: Ki\u1ec3m to\u00e1n c\u00f3 \u00fd ngh\u0129a l\u1edbn tr\u00ean nhi\u1ec1u m\u1eb7t: \u0111\u00f3 l\u00e0 \u201cQuan to\u00e0 c\u00f4ng minh c\u1ee7a qu\u00e1 kh\u1ee9\u201d, l\u00e0 \u201cNg\u01b0\u1eddi d\u1eabn d\u1eaft cho hi\u1ec7n t\u1ea1i\u201d v\u00e0 \u201c Ng\u01b0\u1eddi c\u1ed1 v\u1ea5n s\u00e1ng su\u1ed1t cho t\u01b0\u01a1ng lai\u201d.<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u00f3i chung tr\u00ean m\u1ecdi kh\u00eda c\u1ea1nh c\u1ee7a qu\u00e1 tr\u00ecnh kinh doanh. M\u1ed9t t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng tin c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c x\u1eed l\u00fd c\u00e1c giao d\u1ecbch cu\u1ed1i c\u00f9ng s\u1ebd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh th\u00e0nh c\u00e1c b\u1ed9 ph\u1eadn, c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch ki\u1ec3m to\u00e1n to\u00e0n di\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i xem x\u00e9t ki\u1ec3m tra ri\u00eang bi\u1ec7t c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a ch\u00fang.<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00f3ng m\u1ed9t vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. V\u00ec v\u1eady vi\u1ec7c h\u1ea1ch to\u00e1nTSC\u0110 cung nh\u01b0 vi\u1ec7c tr\u00edch l\u1eadp chi ph\u00ed kh\u1ea5u hao c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u00fang \u0111\u1eafn v\u00e0 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c. H\u01a1n n\u1eefa kho\u1ea3n m\u1ee5c TSC\u0110 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n th\u01b0\u1eddng chi\u1ebfm m\u1ed9t t\u1ef7 tr\u1ecdng l\u1edbn n\u00ean sai s\u00f3t \u0111\u1ed1i v\u1edbi kho\u1ea3n m\u1ee5c n\u00e0y th\u01b0\u1eddng g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu t\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednhc\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3 ki\u1ec3m to\u00e1n TSC\u0110 v\u00e0 kh\u1ea5u hao TSC\u0110 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong k\u1ec3m to\u00e1n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Nh\u00e2n th\u1ee9c \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y n\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c t\u1eadp t\u1ea1i c\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFC) em \u0111\u00e3 l\u1ef1a ch\u1ecdn \u0111\u1ec1 t\u00e0i: \u201c<\/em><\/strong>Th\u1ef1c tr\u1ea1ng ki\u1ec3m to\u00e1n TSC\u0110 trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do c\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFC) th\u1ef1c hi\u1ec7n\u201d<\/em><\/strong><\/span><\/p>\n

N\u1ed9i dung c\u1ee7a chuy\u00ean \u0111\u1ec1 bao g\u1ed3m c\u00e1c ph\u1ea7n sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I: L\u00fd lu\u1eadn chung v\u1ec1 ki\u1ec3m to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

Ch\u01b0\u01a1ng II: Th\u1ef1c tr\u1ea1ng ki\u1ec3m to\u00e1n kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do C\u00f4ng ty Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf (IFC) th\u1ef1c hi\u1ec7n<\/span><\/p>\n

Ch\u01b0\u01a1ng III: M\u1ed9t s\u1ed1 nh\u1eadn x\u00e9t, \u0111\u00e1nh gi\u00e1 v\u1ec1 quy tr\u00ecnh ki\u1ec3m to\u00e1n kho\u1ea3n m\u1ee5c TSC\u0110 trong ki\u1ec3m to\u00e1n BCTC do IFC th\u1ef1c hi\u1ec7n<\/span><\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u lu\u1eadn v\u0103n: Ki\u1ec3m to\u00e1n TSC\u0110 trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do c\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFC) th\u1ef1c hi\u1ec7n<\/p>\n","protected":false},"author":7,"featured_media":7116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[757],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6078"}],"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=6078"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6078\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7116"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6078"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}