{"id":446,"date":"2019-08-28T10:54:32","date_gmt":"2019-08-28T03:54:32","guid":{"rendered":"https:\/\/thuvien.dcoht.edu.vn\/?post_type=ebook&p=446"},"modified":"2019-08-28T10:54:32","modified_gmt":"2019-08-28T03:54:32","slug":"he-thong-chuan-muc-kiem-toan","status":"publish","type":"ebook","link":"http:\/\/115.79.220.211:8080\/thuvien\/tai-lieu\/he-thong-chuan-muc-kiem-toan\/","title":{"rendered":"H\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

Chu\u1ea9n m\u1ef1c s\u1ed1 200 “M\u1ee5c ti\u00eau v\u00e0 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n chi ph\u1ed1i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ” (Ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 120\/1999\/Q\u0110-BTC ng\u00e0y 27 th\u00e1ng 9 n\u0103m 1999 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)
\nQui \u0111\u1ecbnh chung
\n01. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 qui \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c m\u1ee5c ti\u00eau v\u00e0 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n chi ph\u1ed1i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
\n02. Ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i lu\u00f4n n\u1eafm v\u1eefng m\u1ee5c ti\u00eau ki\u1ec3m to\u00e1n l\u00e0 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 s\u1ef1 trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n chi ph\u1ed1i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
\n03. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng cho ki\u1ec3m to\u00e1n th\u00f4ng tin t\u00e0i ch\u00ednh kh\u00e1c v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n.
\n1. Ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng qui \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan kh\u00e1c.
\n2. \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n (kh\u00e1ch h\u00e0ng) v\u00e0 c\u00e1c b\u00ean s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n ph\u1ea3i c\u00f3 nh\u1eefng hi\u1ec3u bi\u1ebft c\u1ea7n thi\u1ebft v\u1ec1 m\u1ee5c ti\u00eau v\u00e0 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n qui \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y trong qu\u00e1 tr\u00ecnh ph\u1ed1i h\u1ee3p c\u00f4ng vi\u1ec7c v\u1edbi c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u0169ng nh\u01b0 khi x\u1eed l\u00fd c\u00e1c quan h\u1ec7 li\u00ean quan \u0111\u1ebfn c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n.<\/p>\n","protected":false},"featured_media":405,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","ebook_category":[61],"ebook_tag":[],"class_list":["post-446","ebook","type-ebook","status-publish","has-post-thumbnail","hentry","ebook_category-kinh-te-va-quan-tri-kinh-doanh","entry"],"_links":{"self":[{"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/ebook\/446","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/ebook"}],"about":[{"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/types\/ebook"}],"replies":[{"embeddable":true,"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/comments?post=446"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/media\/405"}],"wp:attachment":[{"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/media?parent=446"}],"wp:term":[{"taxonomy":"ebook_category","embeddable":true,"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/ebook_category?post=446"},{"taxonomy":"ebook_tag","embeddable":true,"href":"http:\/\/115.79.220.211:8080\/thuvien\/wp-json\/wp\/v2\/ebook_tag?post=446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}