{"id":6244,"date":"2015-08-05T08:38:53","date_gmt":"2015-08-05T08:38:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6244"},"modified":"2015-08-07T10:18:30","modified_gmt":"2015-08-07T10:18:30","slug":"kiem-toan-chu-trinh-hang-ton-kho-trong-kiem-toan-bao-cao-tai-chinh-trong-cong-ty-co-phan-kiem-toan-tu-van-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6244","title":{"rendered":"Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong c\u00f4ng ty C\u1ed5 ph\u1ea7n Ki\u1ec3m to\u00e1n – T\u01b0 v\u1ea5n Thu\u1ebf"},"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

\"118-01\"<\/a><\/h2>\n

L\u1edcI N\u00d3I \u0110\u1ea6U<\/strong><\/span><\/p>\n

Trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, Ki\u1ec3m to\u00e1n \u0111\u00e3 tr\u1edf th\u00e0nh nhu c\u1ea7u t\u1ea5t y\u1ebfu \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd c\u1ee7a c\u00e1c Doanh nghi\u1ec7p. T\u1ea1i Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng Ki\u1ec3m to\u00e1n \u0111\u00e3 kh\u00f4ng ng\u1eebng ph\u00e1t tri\u1ec3n c\u1ea3 v\u1ec1 quy m\u00f4, ch\u1ea5t l\u01b0\u1ee3ng, c\u0169ng nh\u01b0 c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c Ki\u1ec3m to\u00e1n. Nh\u1eefng C\u00f4ng ty Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ra \u0111\u1eddi \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u1ecb th\u1ebf c\u1ee7a ng\u00e0nh Ki\u1ec3m to\u00e1n \u1edf n\u01b0\u1edbc ta. C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng vi\u1ec7c Ki\u1ec3m to\u00e1n tr\u1edf th\u00e0nh m\u1ed9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c Doanh nghi\u1ec7p.<\/span><\/p>\n

Trong th\u1eddi gian th\u1ef1c t\u1eadp t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n ki\u1ec3m to\u00e1n – T\u01b0 v\u1ea5n thu\u1ebf em nh\u1eadn th\u1ea5y chu tr\u00ecnh h\u00e0ng t\u1ed3n kho l\u00e0 m\u1ed9t trong nh\u1eefng chu tr\u00ecnh ph\u1ee9c t\u1ea1p, d\u1ec5 x\u1ea3y ra gian l\u1eadn v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c Ki\u1ec3m to\u00e1n C\u00f4ng ty ch\u00fa tr\u1ecdng trong c\u00e1c cu\u1ed9c Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o T\u00e0i ch\u00ednh. V\u00ec v\u1eady, em \u0111\u00e3 ch\u1ecdn \u0111\u1ec1 t\u00e0i :”Ho\u00e0n thi\u1ec7n Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho trong Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i C\u00f4ng ty c\u1ed5 ph\u1ea7n Ki\u1ec3m to\u00e1n – T\u01b0 v\u1ea5n thu\u1ebf<\/em>” l\u00e0m chuy\u00ean \u0111\u1ec1 b\u00e1o c\u00e1o th\u1ef1c t\u1eadp c\u1ee7a m\u00ecnh. M\u1ee5c ti\u00eau c\u1ee7a b\u00e1o c\u00e1o th\u1ef1c t\u1eadp l\u00e0 d\u1ef1a tr\u00ean l\u00fd lu\u1eadn chung v\u1ec1\u00a0 Ki\u1ec3m to\u00e1n Chu tr\u00ecnh h\u00e0ng t\u1ed3n kho trong quy tr\u00ecnh Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c t\u1ebf Ki\u1ec3m to\u00e1n Chu tr\u00ecnh h\u00e0ng t\u1ed3n kho do C\u00f4ng ty c\u1ed5 ph\u1ea7n Ki\u1ec3m to\u00e1n – T\u01b0 v\u1ea5n thu\u1ebf th\u1ef1c hi\u1ec7n \u1edf m\u1ed9t \u0111\u1ec3 ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu gi\u1eefa l\u00fd thuy\u1ebft v\u00e0 th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t c\u00e1c \u00fd ki\u1ebfn nh\u1eb1m ho\u00e0n thi\u1ec7n c\u00f4ng t\u00e1c Ki\u1ec3m to\u00e1n H\u00e0ng t\u1ed3n kho trong Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i C\u00f4ng ty.<\/span><\/p>\n

N\u1ed9i dung c\u1ee7a b\u00e0i lu\u1eadn v\u0103n “Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong c\u00f4ng ty C\u1ed5 ph\u1ea7n Ki\u1ec3m to\u00e1n – T\u01b0 v\u1ea5n Thu\u1ebf”<\/em> g\u1ed3m 3 ph\u1ea7n sau:<\/span><\/p>\n

Ph\u1ea7n 1: C\u01a1 s\u1edf l\u00fd lu\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n

Ph\u1ea7n 2: Th\u1ef1c tr\u1ea1ng ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh do ATC th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Ph\u1ea7n 3: Ph\u01b0\u01a1ng h\u01b0\u1edbng v\u00e0 gi\u1ea3i ph\u00e1p ho\u00e0n thi\u1ec7n quy tr\u00ecnh ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

Do tr\u00ecnh \u0111\u1ed9 hi\u1ec3u bi\u1ebft c\u00f2n h\u1ea1n ch\u1ebf c\u0169ng nh\u01b0 th\u1eddi gian th\u1ef1c t\u1eadp ng\u1eafn n\u00ean b\u00e0i lu\u1eadn v\u0103n c\u1ee7a em kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng sai s\u00f3t. V\u00ec v\u1eady k\u00ednh mong th\u1ea7y c\u00f4 gi\u00e1o v\u00e0 c\u00e1c b\u1ea1n g\u00f3p \u00fd \u0111\u1ec3 b\u00e0i vi\u1ebft c\u1ee7a m\u00ecnh \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n h\u01a1n. Em xin tr\u00e2n tr\u1ecdng c\u1ea3m \u01a1n!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i lu\u1eadn v\u0103n : Ki\u1ec3m to\u00e1n chu tr\u00ecnh h\u00e0ng t\u1ed3n kho trong ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong c\u00f4ng ty C\u1ed5 ph\u1ea7n Ki\u1ec3m to\u00e1n – T\u01b0 v\u1ea5n Thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":7145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[782],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6244"}],"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=6244"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6244\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7145"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6244"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}