{"id":3674,"date":"2022-10-10T11:01:17","date_gmt":"2022-10-10T04:01:17","guid":{"rendered":"http:\/\/saac.com.vn\/mot-vai-vi-du-ve-sai-sot-thuong-gap-trong-dich-vu-kiem-toan\/"},"modified":"2022-10-10T11:01:17","modified_gmt":"2022-10-10T04:01:17","slug":"mot-vai-vi-du-ve-sai-sot-thuong-gap-trong-dich-vu-kiem-toan","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/mot-vai-vi-du-ve-sai-sot-thuong-gap-trong-dich-vu-kiem-toan\/","title":{"rendered":"M\u1ed8T V\u00c0I V\u00cd D\u1ee4 V\u1ec0 SAI S\u00d3T TH\u01af\u1edcNG G\u1eb6P TRONG D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N"},"content":{"rendered":"

Ngh\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 ngh\u1ec1 c\u1ea7n r\u1ea5t nhi\u1ec1u s\u1ef1 c\u1ea9n th\u1eadn, chi ti\u1ebft. Ch\u1ec9 c\u1ea7n m\u1ed9t s\u01a1 xu\u1ea5t nh\u1ecf s\u1ebd c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng sai ph\u1ea1m nghi\u00eam tr\u1ecdng. Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean v\u1eabn c\u00f3 nh\u1eefng sai s\u00f3t nh\u1ecf.<\/span><\/p>\n

\"M\u1ed9t

M\u1ed9t v\u00e0i v\u00ed d\u1ee5 v\u1ec1 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/em><\/p><\/div>\n

Sai s\u00f3t l\u00e0 nh\u1eefng nh\u1ea7m l\u1eabn ho\u1eb7c l\u1ed7i kh\u00f4ng c\u1ed1 \u00fd g\u00e2y \u1ea3nh h\u01b0\u1edfng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1ec5 ph\u00e1t hi\u1ec7n. Ph\u01b0\u01a1ng Nam ch\u1ec9 ra sai s\u00f3t th\u01b0\u1eddng g\u1eb7p s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 bi\u1ec3u hi\u1ec7n nh\u01b0 sau \u0111\u1ec3 c\u00e1c b\u1ea1n c\u00f9ng tr\u00e1nh:<\/span><\/p>\n

\n

C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n:<\/span><\/h2>\n

\n

Nh\u1eefng sai s\u00f3t n\u00e0y th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i l\u00e0 c\u1ed1 \u00fd, v\u00e0 th\u01b0\u1eddng d\u1ec5 ph\u00e1t hi\u1ec7n \u0111\u1ec3 s\u1eeda ch\u1eefa:<\/span><\/p>\n

    \n
  • L\u1ed7i t\u00ednh to\u00e1n hay ghi ch\u00e9p sai s\u1ed1 li\u1ec7u.<\/span><\/li>\n
  • B\u1ecf s\u00f3t hay hi\u1ec3u sai do h\u1ea1n ch\u1ebf v\u1ec1 hi\u1ec3u bi\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n m\u1ee5c ho\u1eb7c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf.<\/span><\/li>\n
  • S\u1eed d\u1ee5ng sai ph\u01b0\u01a1ng ph\u00e1p, nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh do n\u0103ng l\u1ef1c k\u1ebf to\u00e1n thi\u1ebfu kinh nghi\u1ec7m.<\/span><\/li>\n<\/ul>\n

    M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 th\u01b0\u1eddng g\u1eb7p:<\/span><\/h2>\n

    \n

    \n

    Nh\u1eefng sai s\u00f3t n\u00e0y th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n do s\u1ef1 nh\u1ea7m l\u1eabn c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t v\u1ee5 l\u1ee3i. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 c\u1ee7a sai s\u00f3t nh\u01b0 sau:<\/span><\/p>\n

      \n
    • Sai s\u00f3t khi \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc k\u1ebf to\u00e1n: Th\u01b0\u1eddng x\u1ea3y ra \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n thi\u1ebfu kinh nghi\u1ec7m l\u00e0m vi\u1ec7c ho\u1eb7c c\u00e1c nh\u00e2n vi\u00ean kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c nguy\u00ean t\u1eafc ho\u1eb7c chu\u1ea9n m\u1ef1c v\u00e0 th\u00f4ng t\u01b0 k\u1ebf to\u00e1n m\u1edbi.<\/span><\/li>\n
    • Sai s\u00f3t do \u01b0\u1edbc t\u00ednh v\u00e0 ghi nh\u1eadn chi ph\u00ed n\u1ee3 x\u1ea5u ch\u01b0a h\u1ee3p l\u00fd<\/span><\/li>\n
    • Sai s\u00f3t khi ph\u00e2n lo\u1ea1i chi ph\u00ed: M\u1ed9t s\u1ed1 nh\u1eefng chi ph\u00ed kh\u00f3 ph\u00e2n lo\u1ea1i v\u00e0 d\u1ec5 b\u1ecb nh\u1ea7m l\u1eabn. V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o th\u01b0\u1eddng ghi nh\u1ea7m v\u00e0o chi ph\u00ed kh\u1ea5u hao<\/span><\/li>\n<\/ul>\n

      \u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t di\u1ec5n ra trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n c\u1ea9n th\u1eadn xem x\u00e9t nhi\u1ec1u l\u1ea7n c\u00e1c h\u1ea1ng m\u1ee5c, c\u00e1c kho\u1ea3n ghi ch\u00e9p v\u00e0 so s\u00e1nh s\u1ed1 li\u1ec7u cho kh\u1edbp nhau. \u0110\u1ec3 an t\u00e2m h\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 thu\u00ea \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t.<\/span><\/p>\n

      Ph\u01b0\u01a1ng Nam l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 13 n\u0103m kinh nghi\u1ec7m c\u00f9ng \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean uy\u00ean b\u00e1c s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o d\u00e0nh cho b\u1ea1n! Li\u00ean h\u1ec7 ngay v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n t\u1ed1t nh\u1ea5t.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Ngh\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 ngh\u1ec1 c\u1ea7n r\u1ea5t nhi\u1ec1u s\u1ef1 c\u1ea9n th […]<\/p>\n","protected":false},"author":2,"featured_media":3675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nM\u1ed8T V\u00c0I V\u00cd D\u1ee4 V\u1ec0 SAI S\u00d3T TH\u01af\u1edcNG G\u1eb6P TRONG D\u1ecaCH V\u1ee4 KI\u1ec2M TO\u00c1N - SAAC<\/title>\n<meta name=\"description\" content=\"Sai s\u00f3t l\u00e0 nh\u1eefng nh\u1ea7m l\u1eabn ho\u1eb7c l\u1ed7i kh\u00f4ng c\u1ed1 \u00fd g\u00e2y \u1ea3nh h\u01b0\u1edfng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1ec5 ph\u00e1t hi\u1ec7n. 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