{"id":52681,"date":"2025-10-17T15:13:53","date_gmt":"2025-10-17T08:13:53","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=52681"},"modified":"2026-04-22T09:08:28","modified_gmt":"2026-04-22T02:08:28","slug":"dap-ung-khoa-so-theo-tung-chung-tu-khi-kiem-tra-chung-tu-ke-toan-vien-da-lap","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dap-ung-khoa-so-theo-tung-chung-tu-khi-kiem-tra-chung-tu-ke-toan-vien-da-lap\/","title":{"rendered":"Ph\u00e2n quy\u1ec1n kh\u00f3a s\u1ed5 ch\u1ee9ng t\u1eeb"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ph\u00e2n quy\u1ec1n v\u00e0 s\u1eed d\u1ee5ng t\u00ednh n\u0103ng Kh\u00f3a s\u1ed5\/B\u1ecf kh\u00f3a s\u1ed5 t\u1edbi t\u1eebng ch\u1ee9ng t\u1eeb.T\u00ednh n\u0103ng n\u00e0y cho ph\u00e9p khi ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n vi\u00ean \u0111\u00e3 l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 kh\u00f3a d\u1eef li\u1ec7u \u0111\u00e3 ki\u1ec3m tra theo t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t.<\/p>\n
K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 thu, chi v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb theo quy tr\u00ecnh sau:<\/p>\n
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K\u1ebf to\u00e1n vi\u00ean l\u1eadp ch\u1ee9ng t\u1eeb, \u0111\u1ecbnh kho\u1ea3n, ghi s\u1ed5 ch\u1ee9ng t\u1eeb<\/li>\n
K\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp<\/li>\n<\/ul>\n
Sau khi k\u1ebf to\u00e1n tr\u01b0\u1edfng ki\u1ec3m tra v\u00e0 c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh kh\u00f3a t\u00ednh n\u0103ng s\u1eeda ch\u1ee9ng t\u1eeb n\u00e0y l\u1ea1i \u0111\u1ec3 k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eeda l\u1ea1i \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t.<\/p>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
2.1 Ph\u00e2n quy\u1ec1n t\u00ednh n\u0103ng Kh\u00f3a s\u1ed5 ch\u1ee9ng t\u1eeb<\/h4>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o\u00a0B\u00e1nh r\u0103ng \u2699(g\u00f3c ph\u1ea3i b\u00ean tr\u00ean)Thi\u1ebft l\u1eadp\\Vai tr\u00f2 quy\u1ec1n h\u1ea1n.<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng m\u0169i t\u00ean c\u1ea1nh ch\u1eef S\u1eeda v\u00e0 ch\u1ecdn ng\u01b0\u1eddi d\u00f9ng, <\/strong>ch\u1ecdn Ph\u00e2n Quy\u1ec1n.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong> T\u00edch ho\u1eb7c b\u1ecf t\u00edch \u00f4 Kh\u00f3a s\u1ed5 ch\u1ee9ng t\u1eeb <\/strong>\u0111\u1ec3 ph\u00e2n quy\u1ec1n t\u01b0\u01a1ng \u1ee9ng theo nhu c\u1ea7u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
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Qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u\/K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong> c\u00f3 th\u1ec3 ph\u00e2n quy\u1ec1n cho K\u1ebf to\u00e1n vi\u00ean:<\/li>\n<\/ul>\n
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N\u1ebfu t\u00edch ch\u1ecdn “Kh\u00f3a s\u1ed5 ch\u1ee9ng t\u1eeb”<\/strong>: K\u1ebf to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 ho\u1eb7c b\u1ecf kh\u00f3a s\u1ed5 tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li>\n
N\u1ebfu kh\u00f4ng t\u00edch ch\u1ecdn “Kh\u00f3a s\u1ed5 ch\u1ee9ng t\u1eeb”<\/strong>: K\u1ebf to\u00e1n vi\u00ean s\u1ebd kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c kh\u00f3a s\u1ed5 ho\u1eb7c b\u1ecf kh\u00f3a s\u1ed5 tr\u00ean b\u1ea5t c\u1ee9 ch\u1ee9ng t\u1eeb n\u00e0o.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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> Xem h\u01b0\u1edbng d\u1eabn ph\u00e2n quy\u1ec1n cho t\u1eebng vai tr\u00f2 t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n<\/blockquote>\n
2.2 Th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5\/ b\u1ecf kh\u00f3a s\u1ed5 ch\u1ee9ng t\u1eeb<\/h4>\n
B\u01b0\u1edbc 1:<\/strong> M\u1edf ch\u1ee9ng t\u1eeb \u0111\u00e3 ki\u1ec3m tra c\u1ea7n Kh\u00f3a s\u1ed5<\/strong> (\u0111\u1ec3 kh\u00f4ng B\u1ecf ghi\\S\u1eeda \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb) ho\u1eb7c B\u1ecf kh\u00f3a s\u1ed5 <\/strong>(\u0111\u1ec3 c\u00f3 th\u1ec3 B\u1ecf ghi\\S\u1eeda \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb) l\u00ean.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb chi ti\u1ebft, anh\/ch\u1ecb c\u00f3 th\u1ec3 nh\u1ea5n Kh\u00f3a s\u1ed5\/B\u1ecf kh\u00f3a s\u1ed5 <\/strong>\u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd:<\/p>\n
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Tr\u00ean danh s\u00e1ch ch\u1ee9ng t\u1eeb, K\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 Kh\u00f3a s\u1ed5\/B\u1ecf kh\u00f3a s\u1ed5 <\/strong>cho t\u1eebng ch\u1ee9ng t\u1eeb b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng m\u0169i t\u00ean c\u1ea1nh ch\u1eef Xem\/S\u1eeda<\/strong> ch\u1ecdn Kh\u00f3a s\u1ed5\/B\u1ecf kh\u00f3a s\u1ed5.<\/strong><\/li>\n
Ho\u1eb7c cho nhi\u1ec1u ch\u1ee9ng t\u1eeb c\u00f9ng l\u00fac b\u1eb1ng c\u00e1ch t\u00edch ch\u1ecdn nhi\u1ec1u ch\u1ee9ng t\u1eeb , nh\u1ea5n Th\u1ef1c hi\u1ec7n h\u00e0ng lo\u1ea1t,<\/strong>\u00a0ch\u1ecdn Kh\u00f3a s\u1ed5<\/strong> ho\u1eb7c\u00a0B\u1ecf kh\u00f3a s\u1ed5<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch ph\u00e2n quy\u1ec1n v\u00e0 s\u1eed d\u1ee5ng t\u00ednh n\u0103ng Kh\u00f3a s\u1ed5\/B\u1ecf kh\u00f3a s\u1ed5 t\u1edbi t\u1eebng ch\u1ee9ng t\u1eeb.T\u00ednh n\u0103ng n\u00e0y cho ph\u00e9p khi ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n vi\u00ean \u0111\u00e3 l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 kh\u00f3a d\u1eef li\u1ec7u \u0111\u00e3 ki\u1ec3m tra…<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[917],"ht-kb-tag":[],"class_list":["post-52681","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r13"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/52681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=52681"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/52681\/revisions"}],"predecessor-version":[{"id":75999,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/52681\/revisions\/75999"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=52681"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=52681"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=52681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}