{"id":552,"date":"2018-04-01T10:33:30","date_gmt":"2018-04-01T10:33:30","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/tu-ngay-05012018-bao-cao-kiem-toan-se-duoc-thuc-hien-thong-qua-viec-lap-du-thao-bao-cao-kiem-toan"},"modified":"2018-04-01T10:33:30","modified_gmt":"2018-04-01T10:33:30","slug":"tu-ngay-05012018-bao-cao-kiem-toan-se-duoc-thuc-hien-thong-qua-viec-lap-du-thao-bao-cao-kiem-toan","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/tu-ngay-05012018-bao-cao-kiem-toan-se-duoc-thuc-hien-thong-qua-viec-lap-du-thao-bao-cao-kiem-toan","title":{"rendered":"T\u1eeb ng\u00e0y 05\/01\/2018 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c L\u1eadp D\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n"},"content":{"rendered":"

Ng\u00e0y 21\/11\/2017, T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 k\u00fd ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 10\/2017\/Q\u0110-KTNN thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 04\/2012\/Q\u0110-KTNN ng\u00e0y 06\/4\/2012 quy \u0111\u1ecbnh v\u1ec1 quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh nghi\u1ec7p.Theo \u0111\u00f3, t\u1eeb ng\u00e0y 05\/01\/2018, B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c L\u1eadp D\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh sau \u0111\u00e2y:<\/span><\/span><\/p>\n

B\u01b0\u1edbc 1: L\u1eadp D\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (BCKT).<\/span><\/span><\/p>\n

B\u01b0\u1edbc 2: X\u00e9t duy\u1ec7t D\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/span><\/p>\n

B\u01b0\u1edbc 3: Ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, l\u1ea5y \u00fd ki\u1ebfn tham gia c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n (\u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ec3 tr\u00ecnh l\u00ean T\u1ed5ng ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh).<\/span><\/span><\/p>\n

B\u01b0\u1edbc 4: Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n.<\/span><\/span><\/p>\n

B\u01b0\u1edbc 5: Ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o th\u1eddi gian theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 kh\u00e1c c\u1ee7a Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/span><\/p>\n

Qu\u00e1 tr\u00ecnh l\u1eadp, x\u00e9t duy\u1ec7t v\u00e0 ho\u00e0n thi\u1ec7n d\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt, g\u00f3p ph\u1ea7n c\u1ea3i ti\u1ebfn, ho\u00e0n thi\u1ec7n v\u00e0 t\u0103ng t\u00ednh ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3 trong quy tr\u00ecnh l\u1eadp BCKT.<\/span><\/span><\/p>\n

M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c x\u00e2y d\u1ef1ng Quy tr\u00ecnh Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u1eb1m th\u1ed1ng nh\u1ea5t 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 doanh nghi\u1ec7p; ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m to\u00e1n c\u1ee7a \u0110o\u00e0n Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc (\u0110o\u00e0n ki\u1ec3m to\u00e1n), Ki\u1ec3m to\u00e1n vi\u00ean nh\u00e0 n\u01b0\u1edbc (Ki\u1ec3m to\u00e1n vi\u00ean) v\u00e0 c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a \u0110o\u00e0n ki\u1ec3m to\u00e1n.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 21\/11\/2017, T\u1ed5ng Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 k\u00fd ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 10\/2017\/Q\u0110-KTNN thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 04\/2012\/Q\u0110-KTNN ng\u00e0y 06\/4\/2012 quy \u0111\u1ecbnh v\u1ec1 quy tr\u00ecnh ki\u1ec3m to\u00e1n doanh nghi\u1ec7p.Theo \u0111\u00f3, t\u1eeb ng\u00e0y 05\/01\/2018, B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua vi\u1ec7c L\u1eadp D\u1ef1 th\u1ea3o B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, \u0111\u1ec3 c\u00f3 […]<\/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-552","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/552","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=552"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/552\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}