{"id":525,"date":"2018-04-01T10:31:18","date_gmt":"2018-04-01T10:31:18","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/quyet-dinh-112017qd-ktnn-ngay-21112017-ban-hanh-quy-trinh-kiem-toan-cac-to-chuc-tai-chinh-ngan-hang"},"modified":"2018-04-01T10:31:18","modified_gmt":"2018-04-01T10:31:18","slug":"quyet-dinh-112017qd-ktnn-ngay-21112017-ban-hanh-quy-trinh-kiem-toan-cac-to-chuc-tai-chinh-ngan-hang","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quyet-dinh-112017qd-ktnn-ngay-21112017-ban-hanh-quy-trinh-kiem-toan-cac-to-chuc-tai-chinh-ngan-hang","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 11\/2017\/Q\u0110-KTNN ng\u00e0y 21\/11\/2017 ban h\u00e0nh quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng"},"content":{"rendered":"

Quy\u1ebft \u0111\u1ecbnh 11\/2017\/Q\u0110-KTNN ng\u00e0y 21\/11\/2017 do Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, n\u1ed9i dung, th\u1ee7 t\u1ee5c ti\u1ebfn h\u00e0nh c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c TCNH do Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n. Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c KTNN, c\u00e1c \u0110o\u00e0n KTNN v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan, khi th\u1ef1c hi\u1ec7n cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c TCNH m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu to\u00e0n b\u1ed9 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c c\u00f3 c\u1ed5 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; c\u00e1c t\u1ed5 ch\u1ee9c TCNH kh\u00e1c theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n. <\/span><\/span><\/span><\/p>\n

N\u1ed9i dung ch\u00ednh c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 11\/2017\/Q\u0110-KTNN duy \u0111\u1ecbnh quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c TCNH quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung c\u1ee5 th\u1ec3, mang t\u00ednh \u0111\u1eb7c th\u00f9 \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c TCNH theo 4 b\u01b0\u1edbc sau:<\/span><\/span><\/span><\/p>\n

– Chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/span><\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n.<\/span><\/span><\/span><\/p>\n

– L\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/span><\/span><\/p>\n

– Theo d\u00f5i, ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebft lu\u1eadn, ki\u1ebfn ngh\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/span><\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/span><\/span><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c TCNH nh\u01b0ng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00e1c ngo\u00e0i l\u0129nh v\u1ef1c TCNH, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh nghi\u1ec7p c\u1ee7a KTNN.<\/span><\/span><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c TCNH c\u00f3 th\u1ee5 h\u01b0\u1edfng Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (vi\u1ebft t\u1eaft NSNN) th\u00ec ri\u00eang ph\u1ea7n NSNN c\u1ea5p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Quy tr\u00ecnh ki\u1ec3m to\u00e1n NSNN c\u1ee7a KTNN.<\/span><\/span><\/span><\/p>\n

– Khi ki\u1ec3m to\u00e1n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c TCNH, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n theo Quy tr\u00ecnh ki\u1ec3m to\u00e1n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u1ee7a KTNN.<\/span><\/span><\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 01\/01\/2018<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy\u1ebft \u0111\u1ecbnh 11\/2017\/Q\u0110-KTNN ng\u00e0y 21\/11\/2017 do Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh quy tr\u00ecnh ki\u1ec3m to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, n\u1ed9i dung, th\u1ee7 t\u1ee5c ti\u1ebfn h\u00e0nh c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a cu\u1ed9c ki\u1ec3m to\u00e1n c\u00e1c t\u1ed5 ch\u1ee9c TCNH do Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n. Quy tr\u00ecnh n\u00e0y \u00e1p […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-525","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=525"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/525\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}