{"id":5269,"date":"2023-10-16T15:35:19","date_gmt":"2023-10-16T08:35:19","guid":{"rendered":"https:\/\/mhgvietnam.com\/?p=5269"},"modified":"2023-10-16T15:35:25","modified_gmt":"2023-10-16T08:35:25","slug":"dao-duc-nghe-nghiep-ke-toan-kiem-toan-theo-thong-tu-moi-nhat","status":"publish","type":"post","link":"https:\/\/mhgvietnam.com\/en\/dao-duc-nghe-nghiep-ke-toan-kiem-toan-theo-thong-tu-moi-nhat\/","title":{"rendered":"\u0110\u1ea1o \u0110\u1ee9c Ngh\u1ec1 Nghi\u1ec7p K\u1ebf To\u00e1n Ki\u1ec3m To\u00e1n Theo Th\u00f4ng T\u01b0 M\u1edbi Nh\u1ea5t"},"content":{"rendered":"<p>Nh\u01b0 m\u1ed9t k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n, vai tr\u00f2 c\u1ee7a b\u1ea1n l\u00e0 c\u1ea7u n\u1ed1i gi\u1eefa c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed1i t\u00e1c, c\u1ed5 \u0111\u00f4ng v\u00e0 kh\u00e1ch h\u00e0ng. Quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a b\u1ea1n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1edbi thi\u1ec7u v\u1edbi b\u1ea1n quy t\u1eafc n\u00e0y th\u00f4ng qua th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h2>\u0110\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/h2>\n<p>V\u1edbi t\u01b0 c\u00e1ch l\u00e0 k\u1ebf to\u00e1n vi\u00ean, ch\u00fang ta c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp c\u1eadn th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c. Tuy nhi\u00ean, quy\u1ec1n l\u1ef1c n\u00e0y c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ti\u1ec1m n\u0103ng l\u1ea1m d\u1ee5ng th\u00f4ng tin ho\u1eb7c thao t\u00fang s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1ee3i \u00edch ri\u00eang. V\u00ec v\u1eady, \u0111\u1ea1o \u0111\u1ee9c l\u00e0 y\u1ebfu t\u1ed1 c\u1ef1c k\u1ef3 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n<h2>Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/h2>\n<p>M\u1ed7i qu\u1ed1c gia c\u00f3 chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ri\u00eang d\u1ef1a tr\u00ean hi\u1ebfn ph\u00e1p v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u1ea1i Vi\u1ec7t Nam, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 70\/2015\/TT-BTC.<\/p>\n<p>Theo Th\u00f4ng t\u01b0 n\u00e0y, k\u1ebf to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c c\u01a1 b\u1ea3n sau:<\/p>\n<ul>\n<li>T\u00ednh ch\u00ednh tr\u1ef1c: Th\u1eb3ng th\u1eafn v\u00e0 trung th\u1ef1c trong m\u1ecdi m\u1ed1i quan h\u1ec7 chuy\u00ean m\u00f4n v\u00e0 kinh doanh.<\/li>\n<li>T\u00ednh kh\u00e1ch quan: Kh\u00f4ng thi\u00ean v\u1ecb v\u00e0 kh\u00f4ng \u0111\u1ec3 \u1ea3nh h\u01b0\u1edfng kh\u00f4ng h\u1ee3p l\u00fd \u0111\u1ebfn x\u00e9t \u0111o\u00e1n v\u00e0 quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 t\u00ednh th\u1eadn tr\u1ecdng: Duy tr\u00ec s\u1ef1 hi\u1ec3u bi\u1ebft v\u00e0 k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ecbch v\u1ee5 chuy\u00ean m\u00f4n ch\u1ea5t l\u01b0\u1ee3ng.<\/li>\n<li>T\u00ednh b\u1ea3o m\u1eadt: B\u1ea3o m\u1eadt th\u00f4ng tin t\u1eeb c\u00e1c m\u1ed1i quan h\u1ec7 chuy\u00ean m\u00f4n v\u00e0 kinh doanh.<\/li>\n<li>T\u01b0 c\u00e1ch ngh\u1ec1 nghi\u1ec7p: Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh li\u00ean quan, kh\u00f4ng l\u00e0m gi\u1ea3m uy t\u00edn ngh\u1ec1 nghi\u1ec7p.<\/li>\n<\/ul>\n<h2>C\u00e1c nguy c\u01a1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/h2>\n<p>Th\u00f4ng t\u01b0 70\/2015\/TT-BTC c\u0169ng quy \u0111\u1ecbnh c\u00e1c nguy c\u01a1 c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n, bao g\u1ed3m:<\/p>\n<ul>\n<li>Nguy c\u01a1 t\u01b0 l\u1ee3i: L\u1ee3i \u00edch t\u00e0i ch\u00ednh ho\u1eb7c l\u1ee3i \u00edch kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>Nguy c\u01a1 t\u1ef1 ki\u1ec3m tra: Kh\u00f4ng \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean m\u00f4n ho\u1eb7c d\u1ecbch v\u1ee5.<\/li>\n<li>Nguy c\u01a1 v\u1ec1 s\u1ef1 b\u00e0o ch\u1eefa: \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh kh\u00e1ch quan.<\/li>\n<li>Nguy c\u01a1 t\u1eeb s\u1ef1 quen thu\u1ed9c: D\u1ec5 thi\u00ean v\u1ecb ho\u1eb7c ch\u1ea5p nh\u1eadn c\u00f4ng vi\u1ec7c.<\/li>\n<li>Nguy c\u01a1 b\u1ecb \u0111e d\u1ecda: B\u1ecb ng\u0103n ch\u1eb7n x\u1eed l\u00fd c\u00f4ng vi\u1ec7c.<\/li>\n<\/ul>\n<h2>Nh\u1eefng quy chu\u1ea9n kh\u00e1c v\u1ec1 m\u1eb7t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/h2>\n<p>Ngo\u00e0i c\u00e1c quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi ph\u00e1p lu\u1eadt, c\u00f2n t\u1ed3n t\u1ea1i nh\u1eefng quy chu\u1ea9n kh\u00e1c m\u00e0 m\u1ecdi k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u1ea7n bi\u1ebft. \u0110\u00f3 l\u00e0:<\/p>\n<ul>\n<li>Kh\u00f4ng t\u00ednh ph\u00ed d\u1ef1 ph\u00f2ng: Kh\u00f4ng t\u00ednh ph\u00ed d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a con s\u1ed1 thu nh\u1eadp ho\u1eb7c kho\u1ea3n vay.<\/li>\n<li>Ch\u00ednh tr\u1ef1c v\u00e0 th\u1eadn tr\u1ecdng: Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ki\u1ec3m to\u00e1n k\u1ef9 l\u01b0\u1ee1ng v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 k\u1ecbp th\u1eddi.<\/li>\n<li>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n: C\u00f3 ki\u1ebfn th\u1ee9c h\u1ecdc thu\u1eadt v\u00e0 kinh nghi\u1ec7m c\u1ea7n thi\u1ebft c\u1ee7a ng\u00e0nh.<\/li>\n<li>Ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o vi ph\u1ea1m quy t\u1eafc: B\u00e1o c\u00e1o n\u1ebfu ph\u00e1t hi\u1ec7n vi ph\u1ea1m.<\/li>\n<li>B\u1ea3o m\u1eadt: Kh\u00f4ng ti\u1ebft l\u1ed9 th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n<p>\u0110\u00f3 l\u00e0 m\u1ed9t s\u1ed1 quy chu\u1ea9n v\u00e0 nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n m\u00e0 b\u1ea1n c\u1ea7n bi\u1ebft. Hy v\u1ecdng th\u00f4ng tin n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n. N\u1ebfu b\u1ea1n quan t\u00e2m \u0111\u1ebfn c\u00e1c ch\u1ee7 \u0111\u1ec1 t\u01b0\u01a1ng t\u1ef1, h\u00e3y \u0111\u1ecdc th\u00eam c\u00e1c b\u00e0i vi\u1ebft th\u00fa v\u1ecb kh\u00e1c tr\u00ean Blog c\u1ee7a MH Group.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nh\u01b0 m\u1ed9t k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n, vai tr\u00f2 c\u1ee7a b\u1ea1n l\u00e0 c\u1ea7u n\u1ed1i gi\u1eefa c\u00f4ng ty v\u00e0 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed1i t\u00e1c, c\u1ed5 \u0111\u00f4ng v\u00e0 kh\u00e1ch h\u00e0ng. Quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a b\u1ea1n. B\u00e0i vi\u1ebft n\u00e0y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33],"tags":[],"class_list":["post-5269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cuoc-song"],"_links":{"self":[{"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/posts\/5269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/comments?post=5269"}],"version-history":[{"count":1,"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/posts\/5269\/revisions"}],"predecessor-version":[{"id":6175,"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/posts\/5269\/revisions\/6175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/media\/6174"}],"wp:attachment":[{"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/media?parent=5269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/categories?post=5269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mhgvietnam.com\/en\/wp-json\/wp\/v2\/tags?post=5269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}