{"id":3631,"date":"2022-12-14T09:28:24","date_gmt":"2022-12-14T02:28:24","guid":{"rendered":"http:\/\/saac.com.vn\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/"},"modified":"2022-12-14T09:28:24","modified_gmt":"2022-12-14T02:28:24","slug":"huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022"},"content":{"rendered":"

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, vi\u1ec7c ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, x\u00e1c minh t\u00ednh trung th\u1ef1c c\u1ee7a doanh nghi\u1ec7p. V\u00ec th\u1ebf, qu\u00e1 tr\u00ecnh n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh d\u1eabn \u0111\u1ebfn sai s\u00f3t, vi ph\u1ea1m trong ki\u1ec3m to\u00e1n.<\/p>\n

\"H\u01b0\u1edbng

H\u01b0\u1edbng D\u1eabn Quy Tr\u00ecnh Ki\u1ec3m To\u00e1n B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh M\u1edbi Nh\u1ea5t 2022<\/em><\/span><\/p><\/div>\n

Ph\u01b0\u01a1ng Nam gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n quy tr\u00ecnh ki\u1ec3m to\u00e1n m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/p>\n

Quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h2>\n

Vi\u1ec7c thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u1ebft lu\u1eadn v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 r\u1ea5t quan tr\u1ecdng. Trong qu\u00e1 tr\u00ecnh \u0111\u00f3, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u1ee5 th\u1ec3. Bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

    \n
  • L\u1eadp k\u1ebf ho\u1ea1ch<\/li>\n
  • Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/li>\n
  • T\u1ed5ng h\u1ee3p, k\u1ebft lu\u1eadn v\u00e0 h\u00ecnh th\u00e0nh \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n.<\/li>\n<\/ul>\n

    1.L\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd r\u1ee7i ro \u0111\u00e3 \u0111\u00e1nh gi\u00e1<\/span><\/h3>\n

    Tr\u01b0\u1edbc h\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u1eb1ng: giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bao g\u1ed3m tr\u01b0\u1edbc khi l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch.<\/p>\n

    \u0110\u1ed1i v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc khi l\u1eadp k\u1ebf ho\u1ea1ch: Ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm c\u00e1c th\u00f4ng tin quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ec3 gi\u00fap trang b\u1ecb v\u00e0 ti\u1ebfp c\u1eadn \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng. D\u1ef1a v\u00e0o nh\u1eefng th\u00f4ng tin m\u00e0 ki\u1ec3m to\u00e1n vi\u00ean thu th\u1eadp \u0111\u01b0\u1ee3c, c\u00f4ng ty ki\u1ec3m to\u00e1n s\u1ebd xem x\u00e9t, \u0111\u00e1nh gi\u00e1 v\u00e0 quy\u1ebft \u0111\u1ecbnh k\u00fd h\u1ee3p \u0111\u1ed3ng hay kh\u00f4ng.<\/p>\n

    Giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch: C\u00e1c ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n, m\u00f4 t\u1ea3 r\u00f5 r\u00e0ng ph\u1ea1m vi d\u1ef1 ki\u1ebfn v\u00e0 c\u00e1ch th\u1ee9c ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n. Ngo\u00e0i ra, b\u1ea3n k\u1ebf ho\u1ea1ch c\u1ea7n \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho ch\u01b0\u01a1ng tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n

    Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0 m\u1eddi ki\u1ec3m to\u00e1n, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd b\u1eaft \u0111\u1ea7u t\u00ecm hi\u1ec3u kh\u00e1ch h\u00e0ng, \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. Ti\u1ebfp theo, khi ti\u1ebfn h\u00e0nh l\u1eadp k\u1ebf ho\u1ea1ch, c\u00f4ng ty ki\u1ec3m to\u00e1n c\u0169ng c\u1ea7n c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 nh\u00e2n vi\u00ean tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh.<\/p>\n

    Ngo\u00e0i ra, c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u00f3 sai s\u00f3t tr\u1ecdng y\u1ebfu do gian l\u1eadn ho\u1eb7c nh\u1ea7m l\u1eabn \u1edf c\u1ea5p \u0111\u1ed9 BCTC v\u00e0 c\u1ea5p \u0111\u1ed9 c\u01a1 s\u1edf d\u1eabn li\u1ec7u. T\u1eeb \u0111\u00f3, \u0111\u1ec1 xu\u1ea5t th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd r\u1ee7i ro \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 \u0111\u00f3.<\/p>\n

    2.Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n<\/span><\/h3>\n

    Ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p k\u1ef9 thu\u1eadt t\u01b0\u01a1ng th\u00edch v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u0111\u1ec3 thu th\u1eadp s\u1ed1 li\u1ec7u m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n

    \u0110\u00e2y l\u00e0 giai \u0111o\u1ea1n ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t, ph\u00e2n t\u00edch, ki\u1ec3m tra chi ti\u1ebft d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a kh\u00e1ch h\u00e0ng. C\u00e1c c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

      \n
    • Th\u1eed nghi\u1ec7m c\u01a1 b\u1ea3n (c\u00e1c s\u1ed1 d\u01b0, nghi\u1ec7p v\u1ee5 v\u00e0 thuy\u1ebft minh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m tra m\u1ed9t c\u00e1ch chi ti\u1ebft)<\/li>\n
    • Th\u1eed nghi\u1ec7m ki\u1ec3m so\u00e1t (h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ki\u1ec3m tra th\u00f4ng qua t\u00ednh hi\u1ec7n h\u1eefu)<\/li>\n<\/ul>\n

      3.T\u1ed5ng h\u1ee3p v\u00e0 h\u00ecnh th\u00e0nh \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n<\/span><\/h3>\n

      \u0110\u00e2y ch\u00ednh l\u00e0 giai \u0111o\u1ea1n cu\u1ed1i c\u00f9ng trong quy tr\u00ecnh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean. Sau khi ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1, ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u01b0a ra k\u1ebft lu\u1eadn ghi trong b\u00e1o c\u00e1o ho\u1eb7c bi\u00ean b\u1ea3n ki\u1ec3m to\u00e1n. C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ea7n th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi \u0111\u00e1nh gi\u00e1 bao g\u1ed3m:<\/p>\n

        \n
      • Xem x\u00e9t c\u00e1c kho\u1ea3n n\u1ee3 ngo\u00e0i d\u1ef1 ki\u1ebfn<\/li>\n
      • Xem x\u00e9t s\u1ef1 vi\u1ec7c x\u1ea3y ra sau ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9<\/li>\n
      • Xem x\u00e9t t\u00ednh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a \u0111\u01a1n v\u1ecb<\/li>\n
      • Thu th\u1eadp th\u01b0 gi\u1ea3i tr\u00ecnh c\u1ee7a Ban gi\u00e1m \u0111\u1ed1c (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n

        Sau khi t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3, l\u1eadp B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau khi l\u1eadp (n\u1ebfu c\u00f3). K\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 l\u00e0: Ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n ho\u1eb7c Kh\u00f4ng ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n.<\/p>\n

        C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean ch\u00ednh l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a b\u00e1o c\u00e1o. Ch\u00ednh v\u00ec v\u1eady, m\u1ed9t quy tr\u00ecnh ti\u00eau chu\u1ea9n l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft. N\u1ebfu b\u1ea1n c\u00f2n th\u1eafc m\u1eafc v\u1ec1 qu\u00e1 tr\u00ecnh n\u00e0y, li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"

        \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, vi\u1ec7c ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n b\u00e1o […]<\/p>\n","protected":false},"author":2,"featured_media":3632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nH\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022 - SAAC<\/title>\n<meta name=\"description\" content=\"C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a k\u1ebft lu\u1eadn trong b\u00e1o c\u00e1o\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022 - SAAC\" \/>\n<meta property=\"og:description\" content=\"C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a k\u1ebft lu\u1eadn trong b\u00e1o c\u00e1o\" \/>\n<meta property=\"og:url\" content=\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"SAAC\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-14T02:28:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"saac saac\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"saac saac\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/\"},\"author\":{\"name\":\"saac saac\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2\"},\"headline\":\"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022\",\"datePublished\":\"2022-12-14T02:28:24+00:00\",\"dateModified\":\"2022-12-14T02:28:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/\"},\"wordCount\":1260,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/saac.com.vn\/#organization\"},\"image\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png\",\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/\",\"url\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/\",\"name\":\"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022 - SAAC\",\"isPartOf\":{\"@id\":\"https:\/\/saac.com.vn\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png\",\"datePublished\":\"2022-12-14T02:28:24+00:00\",\"dateModified\":\"2022-12-14T02:28:24+00:00\",\"description\":\"C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a k\u1ebft lu\u1eadn trong b\u00e1o c\u00e1o\",\"breadcrumb\":{\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage\",\"url\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png\",\"contentUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png\",\"width\":1200,\"height\":800,\"caption\":\"H\u01b0\u1edbng D\u1eabn Quy Tr\u00ecnh Ki\u1ec3m To\u00e1n B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh M\u1edbi Nh\u1ea5t 2022\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/saac.com.vn\/zh-hans\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/saac.com.vn\/#website\",\"url\":\"https:\/\/saac.com.vn\/\",\"name\":\"SAAC\",\"description\":\"C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n SAAC\",\"publisher\":{\"@id\":\"https:\/\/saac.com.vn\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/saac.com.vn\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/saac.com.vn\/#organization\",\"name\":\"SAAC\",\"url\":\"https:\/\/saac.com.vn\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png\",\"contentUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png\",\"width\":4677,\"height\":1393,\"caption\":\"SAAC\"},\"image\":{\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2\",\"name\":\"saac saac\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g\",\"caption\":\"saac saac\"},\"url\":\"https:\/\/saac.com.vn\/zh-hans\/author\/saac\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022 - SAAC","description":"C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a k\u1ebft lu\u1eadn trong b\u00e1o c\u00e1o","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/","og_locale":"zh_CN","og_type":"article","og_title":"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022 - SAAC","og_description":"C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a k\u1ebft lu\u1eadn trong b\u00e1o c\u00e1o","og_url":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/","og_site_name":"SAAC","article_published_time":"2022-12-14T02:28:24+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png","type":"image\/png"}],"author":"saac saac","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"saac saac","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"6 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#article","isPartOf":{"@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/"},"author":{"name":"saac saac","@id":"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2"},"headline":"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022","datePublished":"2022-12-14T02:28:24+00:00","dateModified":"2022-12-14T02:28:24+00:00","mainEntityOfPage":{"@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/"},"wordCount":1260,"commentCount":0,"publisher":{"@id":"https:\/\/saac.com.vn\/#organization"},"image":{"@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png","inLanguage":"zh-Hans","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/","url":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/","name":"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022 - SAAC","isPartOf":{"@id":"https:\/\/saac.com.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage"},"image":{"@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png","datePublished":"2022-12-14T02:28:24+00:00","dateModified":"2022-12-14T02:28:24+00:00","description":"C\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c c\u1ee7a k\u1ebft lu\u1eadn trong b\u00e1o c\u00e1o","breadcrumb":{"@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#primaryimage","url":"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png","contentUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/12\/kiem-toan-bao-cao-tai-chinh.png","width":1200,"height":800,"caption":"H\u01b0\u1edbng D\u1eabn Quy Tr\u00ecnh Ki\u1ec3m To\u00e1n B\u00e1o C\u00e1o T\u00e0i Ch\u00ednh M\u1edbi Nh\u1ea5t 2022"},{"@type":"BreadcrumbList","@id":"https:\/\/saac.com.vn\/zh-hans\/huong-dan-quy-trinh-kiem-toan-bao-cao-tai-chinh-moi-nhat-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/saac.com.vn\/zh-hans\/"},{"@type":"ListItem","position":2,"name":"H\u01af\u1edaNG D\u1eaaN QUY TR\u00ccNH KI\u1ec2M TO\u00c1N B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH M\u1edaI NH\u1ea4T 2022"}]},{"@type":"WebSite","@id":"https:\/\/saac.com.vn\/#website","url":"https:\/\/saac.com.vn\/","name":"SAAC","description":"C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n SAAC","publisher":{"@id":"https:\/\/saac.com.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/saac.com.vn\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/saac.com.vn\/#organization","name":"SAAC","url":"https:\/\/saac.com.vn\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/","url":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png","contentUrl":"https:\/\/saac.com.vn\/wp-content\/uploads\/2023\/10\/cropped-FA-Logo-SAAC-Vie-01-4.png","width":4677,"height":1393,"caption":"SAAC"},"image":{"@id":"https:\/\/saac.com.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/saac.com.vn\/#\/schema\/person\/c57eb166d516bbf33f9758c9c3a955c2","name":"saac saac","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/saac.com.vn\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ae5cb6fafb3700d9c35bcd81d49e07fb?s=96&d=mm&r=g","caption":"saac saac"},"url":"https:\/\/saac.com.vn\/zh-hans\/author\/saac\/"}]}},"_links":{"self":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/3631"}],"collection":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=3631"}],"version-history":[{"count":0,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/3631\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/media\/3632"}],"wp:attachment":[{"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=3631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=3631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/saac.com.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=3631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}