{"id":42324,"date":"2024-10-10T07:08:59","date_gmt":"2024-10-10T00:08:59","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=42324"},"modified":"2024-10-30T09:38:44","modified_gmt":"2024-10-30T02:38:44","slug":"3-886-nang-cao-trach-nhiem-kiem-toan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-886-nang-cao-trach-nhiem-kiem-toan\/","title":{"rendered":"3.886. N\u00e2ng cao tr\u00e1ch nhi\u1ec7m ki\u1ec3m to\u00e1n"},"content":{"rendered":"

N\u00e2ng cao tr\u00e1ch nhi\u1ec7m ki\u1ec3m to\u00e1n.<\/strong><\/span><\/h4>\n
(TN) – Th\u00f4ng th\u01b0\u1eddng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n s\u1ebd l\u00e0 ch\u1ed7 d\u1ef1a v\u1ec1 \u0111\u1ed9 tin c\u1eady cho ng\u01b0\u1eddi d\u00e2n, nh\u00e0 \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, n\u1ebfu c\u00f3 s\u1ef1 \u201cb\u1eaft tay\u201d gi\u1eefa \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p, h\u1eadu qu\u1ea3 \u0111\u1ec3 l\u1ea1i s\u1ebd r\u1ea5t n\u1eb7ng n\u1ec1, m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian m\u1edbi c\u00f3 th\u1ec3 kh\u1eafc ph\u1ee5c.<\/h5>\n\n\n\n\n
\"N\u00e2ng<\/td>\n<\/tr>\n
Nh\u00e0 \u0111\u1ea7u t\u01b0 xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng. \u1ea2nh: NGUY\u1ec6T ANH<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1edbi \u0111\u00e2y, \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc (UBCKNN) \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 b\u1ed1n ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n UHY. Danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean b\u1ecb \u0111\u00ecnh ch\u1ec9 bao g\u1ed3m hai Ph\u00f3 gi\u00e1m \u0111\u1ed1c l\u00e0 \u00f4ng Ho\u00e0ng \u0110\u00ecnh H\u1ea3i v\u00e0 \u00f4ng Nguy\u1ec5n Minh H\u00f9ng, hai ki\u1ec3m to\u00e1n vi\u00ean g\u1ed3m \u00f4ng Tr\u1ea7n H\u1ed3ng Giang, b\u00e0 Ph\u1ea1m Th\u1ecb Ng\u1ecdc Th\u01a1. Th\u1eddi gian b\u1ecb \u0111\u00ecnh ch\u1ec9 b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 20\/9 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2024.<\/p>\n

Th\u00f4ng b\u00e1o c\u1ee7a UBCKNN g\u1eedi C\u00f4ng ty CP T\u1eadp \u0111o\u00e0n Ti\u00ean S\u01a1n Thanh H\u00f3a (m\u00e3 ch\u1ee9ng kho\u00e1n:AAT), C\u00f4ng ty CP \u0110\u1ea7u t\u01b0 v\u00e0 X\u00e2y d\u1ef1ng Vina2 (m\u00e3 ch\u1ee9ng kho\u00e1n: VC2), C\u00f4ng ty CP T\u1eadp \u0111o\u00e0n Nh\u1ef1a \u0110\u00f4ng \u00c1 (m\u00e3 ch\u1ee9ng kho\u00e1n: DAG) cho bi\u1ebft, h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) n\u0103m 2023 do UHY th\u1ef1c hi\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1edfi b\u1ed1n ng\u01b0\u1eddi tr\u00ean \u0111\u1ec1u \u201ckh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u\u201d.<\/p>\n

Vi ph\u1ea1m chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/h5>\n

L\u00fd do \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh v\u00e0 ch\u01b0a thu th\u1eadp \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng ki\u1ec3m to\u00e1n th\u00edch h\u1ee3p \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u00fang \u0111\u1eafn.<\/p>\n

C\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, gi\u00e1 v\u1ed1n, l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc v\u00e0 sau thu\u1ebf kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf, g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 minh b\u1ea1ch c\u1ee7a th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n v\u00e0 ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. C\u00f4ng ty c\u1ea7n kh\u1eafc ph\u1ee5c \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c cho c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai.<\/p>\n

Th\u1ef1c t\u1ebf, BCTC \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n, t\u1ea1o s\u1ef1 tin c\u1eady cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng th\u00f4ng tin, trong \u0111\u00f3 c\u00f3 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u1ebfp lo\u1ea1i v\u00e0o nh\u00f3m kh\u00e1ch h\u00e0ng c\u00f3 t\u00edn nhi\u1ec7m cao. Tuy nhi\u00ean, trong v\u00e0i n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, h\u00ecnh \u1ea3nh c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ti\u00eau c\u1ef1c.<\/p>\n

<\/h6>\n

Tr\u01b0\u1edbc \u0111\u00f3, trong v\u1ee5 vi\u1ec7c t\u1ea1i T\u1eadp \u0111o\u00e0n T\u00e2n Ho\u00e0ng Minh, 9 \u0111\u1ee3t ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ri\u00eang l\u1ebb tr\u1ecb gi\u00e1 h\u01a1n 10.030 t\u1ef7 \u0111\u1ed3ng c\u1ee7a ba c\u00f4ng ty con (Ng\u00f4i Sao Vi\u1ec7t, Soleil v\u00e0 Cung \u0111i\u1ec7n M\u00f9a \u0110\u00f4ng) \u0111\u00e3 di\u1ec5n ra su\u00f4n s\u1ebb nh\u1edd s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a hai c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp: C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 T\u01b0 v\u1ea5n t\u00e0i ch\u00ednh k\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n Nam Vi\u1ec7t (chi nh\u00e1nh ph\u00eda B\u1eafc) v\u00e0 C\u00f4ng ty CPA H\u00e0 N\u1ed9i.<\/p>\n

Trong v\u1ee5 \u00e1n, 4 b\u1ecb can bao g\u1ed3m B\u00f9i Th\u1ecb Ng\u1ecdc L\u00e2n, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Ki\u1ec3m to\u00e1n Nam Vi\u1ec7t; L\u00ea V\u0103n D\u00f2, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CPA H\u00e0 N\u1ed9i; Phan Anh H\u00f9ng, Ph\u00f3 Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CPA H\u00e0 N\u1ed9i chi nh\u00e1nh S\u00e0i G\u00f2n v\u00e0 Nguy\u1ec5n Th\u1ecb H\u1ea3i, Ph\u00f3 T\u1ed5ng Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty CPA H\u00e0 N\u1ed9i, \u0111\u00e3 vi ph\u1ea1m nghi\u00eam tr\u1ecdng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam khi k\u00fd v\u00e0 ch\u1ea5p nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ch\u1ec9nh s\u1eeda c\u1ee7a ba c\u00f4ng ty n\u00e0y m\u00e0 kh\u00f4ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, trong v\u1ee5 \u00e1n n\u00e0y, c\u01a1 quan \u0111i\u1ec1u tra c\u00f2n ch\u1ec9 ra, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c “\u0111\u1eb7t h\u00e0ng” \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn doanh thu kh\u1ed1ng, gi\u00fap ba c\u00f4ng ty con c\u1ee7a T\u00e2n Ho\u00e0ng Minh t\u1eeb t\u00ecnh tr\u1ea1ng thua l\u1ed7 chuy\u1ec3n sang c\u00f3 l\u00e3i, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu trong th\u1eddi gian ng\u1eafn.<\/p>\n

<\/h6>\n

Ngo\u00e0i ra, trong x\u00e9t x\u1eed giai \u0111o\u1ea1n 2 v\u1ee5 \u00e1n x\u1ea3y ra t\u1ea1i T\u1eadp \u0111o\u00e0n V\u1ea1n Th\u1ecbnh Ph\u00e1t, c\u01a1 quan ch\u1ee9c n\u0103ng c\u0169ng ch\u1ec9 ra nh\u1eefng sai ph\u1ea1m li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p. C\u00e1o tr\u1ea1ng x\u00e1c \u0111\u1ecbnh b\u00e0 Tr\u01b0\u01a1ng M\u1ef9 Lan, c\u1ef1u Ch\u1ee7 t\u1ecbch H\u0110QT T\u1eadp \u0111o\u00e0n V\u1ea1n Th\u1ecbnh Ph\u00e1t \u0111\u1ec1 ra ch\u1ee7 tr\u01b0\u01a1ng ph\u00e1t h\u00e0nh 24 m\u00e3 tr\u00e1i phi\u1ebfu kh\u1ed1ng th\u00f4ng qua 4 c\u00f4ng ty g\u1ed3m: T\u1eadp \u0111o\u00e0n \u0111\u1ea7u t\u01b0 An \u0110\u00f4ng, C\u00f4ng ty CP \u0110\u1ea7u t\u01b0 v\u00e0 Ph\u00e1t tri\u1ec3n Sunny World, C\u00f4ng ty CP \u0110\u1ea7u t\u01b0 Quang Thu\u1eadn, C\u00f4ng ty CP D\u1ecbch v\u1ee5 – Th\u01b0\u01a1ng m\u1ea1i TP H\u1ed3 Ch\u00ed Minh (Setra Corp), huy \u0111\u1ed9ng g\u1ea7n 31.000 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

C\u00f9ng ph\u01b0\u01a1ng th\u1ee9c nh\u01b0 v\u1ee5 \u00e1n T\u00e2n Ho\u00e0ng Minh, C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n A&C \u0111i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n \u0111\u1ec3 Setra Corp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo quy \u0111\u1ecbnh.<\/p>\n

Kh\u00f3 ng\u0103n ch\u1eb7n t\u1ea5t c\u1ea3 c\u00e1c vi ph\u1ea1m<\/h5>\n

Li\u00ean quan v\u1ea5n \u0111\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, th\u1ed1ng k\u00ea c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh cho th\u1ea5y, t\u1eeb n\u0103m 2013 \u0111\u1ebfn nay \u0111\u00e3 c\u00f3 114 ki\u1ec3m to\u00e1n vi\u00ean b\u1ecb \u0111\u00ecnh ch\u1ec9 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n do vi ph\u1ea1m nghi\u00eam tr\u1ecdng chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ee7 s\u1ed1 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh.<\/p>\n

C\u0169ng trong giai \u0111o\u1ea1n n\u00e0y, c\u00f3 ba doanh nghi\u1ec7p ki\u1ec3m to\u00e1n b\u1ecb \u0111\u00ecnh ch\u1ec9 kinh doanh d\u1ecbch v\u1ee5 do vi ph\u1ea1m nghi\u00eam tr\u1ecdng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ba doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn do kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. V\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, t\u1eeb n\u0103m 2015 \u0111\u1ebfn nay, c\u00f3 67 doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 8 ki\u1ec3m to\u00e1n vi\u00ean b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m.<\/p>\n

Tuy nhi\u00ean, s\u1ed1 l\u01b0\u1ee3ng doanh nghi\u1ec7p ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u1ec3 ki\u1ec3m tra h\u1eb1ng n\u0103m v\u1eabn c\u00f2n h\u1ea1n ch\u1ebf, ch\u1ee7 y\u1ebfu t\u1eadp trung \u1edf c\u00e1c doanh nghi\u1ec7p r\u1ee7i ro cao, d\u01b0 lu\u1eadn ph\u1ea3n \u00e1nh, doanh thu cao, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i \u00edch c\u00f4ng ch\u00fang. B\u00ean c\u1ea1nh \u0111\u00f3, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ch\u1ecdn ki\u1ec3m tra c\u0169ng c\u00f2n \u00edt.<\/p>\n

<\/h6>\n

N\u00eau quan \u0111i\u1ec3m v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Lu\u1eadt s\u01b0<\/span><\/a>\u00a0<\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong><\/em>\u00a0cho r\u1eb1ng, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1eb7t ni\u1ec1m tin v\u00e0o BCTC \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, song cu\u1ed1i c\u00f9ng d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng \u201ct\u1ea5t c\u1ea3 \u0111\u1ec1u b\u1ecb l\u1eeba\u201d. Nh\u1eefng s\u1ef1 vi\u1ec7c n\u00e0y \u1ea3nh h\u01b0\u1edfng v\u00f4 c\u00f9ng l\u1edbn \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, g\u00e2y \u0111\u1ed5 v\u1ee1 l\u00f2ng tin c\u1ee7a ng\u01b0\u1eddi d\u00e2n v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0. H\u1ecd kh\u00f4ng ch\u1ec9 m\u1ea5t t\u00e0i s\u1ea3n, ti\u1ec1n b\u1ea1c, m\u00e0 nh\u1eefng ng\u01b0\u1eddi d\u00e2n d\u00ednh d\u00e1ng \u0111\u1ebfn nh\u1eefng v\u1ee5 \u00e1n n\u00e0y \u0111\u1ec1u r\u1ea5t m\u1ec7t m\u1ecfi, th\u1ea5p th\u1ecfm v\u00ec ph\u1ea3i theo \u0111u\u1ed5i h\u00e0nh tr\u00ecnh x\u1eed \u00e1n.<\/em><\/p>\n

Ch\u1ecb Qu\u1ea3n Minh Trang (\u0110\u1ed1ng \u0110a, H\u00e0 N\u1ed9i) – m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu T\u00e2n Ho\u00e0ng Minh cho bi\u1ebft, v\u1ee5 vi\u1ec7c di\u1ec5n ra bao nhi\u00eau l\u00e2u l\u00e0 b\u1ea5y nhi\u00eau th\u1eddi gian \u201c\u0103n kh\u00f4ng ngon, ng\u1ee7 kh\u00f4ng y\u00ean\u201d. D\u00f9 \u0111\u1ebfn nay \u0111\u00e3 l\u1ea5y l\u1ea1i \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1ea7u t\u01b0 t\u1eeb c\u01a1 quan thi h\u00e0nh \u00e1n, nh\u01b0ng ch\u1ecb Trang v\u1eabn ch\u01b0a y\u00ean t\u00e2m \u0111\u1eb7t ni\u1ec1m tin v\u00e0o th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n n\u00f3i chung v\u00e0 tr\u00e1i phi\u1ebfu n\u00f3i ri\u00eang.<\/p>\n

L\u00fd gi\u1ea3i nguy\u00ean nh\u00e2n khi\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n sai s\u00f3t<\/em>, Lu\u1eadt s\u01b0<\/span><\/a>\u00a0<\/span>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a><\/em>\u00a0<\/em><\/strong>cho bi\u1ebft, v\u1edbi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n, quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u l\u00e0 th\u00f4ng tin \u0111\u1ea7u v\u00e0o, t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p. B\u00ean c\u1ea1nh h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng th\u00ec \u0111\u00f4i khi ki\u1ec3m to\u00e1n c\u0169ng kh\u00f4ng ph\u00e1t hi\u1ec7n ra gian l\u1eadn do th\u00f4ng tin, t\u00e0i li\u1ec7u l\u00e0m gi\u1ea3 tinh vi, kh\u00f4ng ch\u00ednh x\u00e1c, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u0169ng kh\u00f4ng ph\u1ea3i c\u01a1 quan \u0111i\u1ec1u tra, thanh tra. H\u01a1n n\u1eefa, n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 h\u1ea1n v\u1edbi nh\u1eefng chuy\u00ean ng\u00e0nh chuy\u00ean s\u00e2u n\u00ean r\u1ea5t kh\u00f3 ph\u00e1t hi\u1ec7n ra.<\/em><\/p>\n

<\/h6>\n

\u0110\u1ed3ng t\u00ecnh, \u00f4ng Ho\u00e0ng \u0110\u1ee9c H\u00f9ng, Ch\u1ee7 t\u1ecbch Vi\u1ec7n Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 Vi\u1ec7t Nam (IIA Vi\u1ec7t Nam) cho bi\u1ebft, \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 sai s\u00f3t do nhi\u1ec1u l\u00fd do: m\u1ed9t l\u00e0, c\u00f3 th\u1ec3 do ki\u1ec3m to\u00e1n vi\u00ean non k\u00e9m v\u1ec1 nghi\u1ec7p v\u1ee5; hai l\u00e0, doanh nghi\u1ec7p l\u00e0m h\u1ed3 s\u01a1 gi\u1ea5y t\u1edd k\u00edn k\u1ebd \u0111\u1ebfn m\u1ee9c ki\u1ec3m to\u00e1n vi\u00ean kh\u00f4ng th\u1ec3 ph\u00e1t hi\u1ec7n; ba l\u00e0, tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m to\u00e1n vi\u00ean bi\u1ebft nh\u01b0ng th\u00f4ng \u0111\u1ed3ng n\u00ean b\u1ecf qua.<\/p>\n

Tuy nhi\u00ean, nguy\u00ean nh\u00e2n \u1ea9n gi\u1ea5u b\u00ean trong th\u1ebf n\u00e0o, c\u00f3 h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng hay d\u1ea5u hi\u1ec7u h\u00ecnh s\u1ef1 hay kh\u00f4ng \u0111\u1ec1u ph\u1ea3i d\u1ef1a v\u00e0o c\u01a1 quan \u0111i\u1ec1u tra. Th\u00f4ng th\u01b0\u1eddng, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp d\u00f9ng x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n \u0111\u1ec3 xem x\u00e9t c\u00f3 ch\u1ea5p nh\u1eadn nh\u1eefng s\u1ed1 li\u1ec7u doanh nghi\u1ec7p \u0111\u01b0a ra hay kh\u00f4ng, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i k\u1ebft lu\u1eadn \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n ngo\u1ea1i tr\u1eeb ho\u1eb7c \u0111\u01b0a ra l\u01b0u \u00fd.<\/p>\n

Nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng, ngh\u1ec1 ki\u1ec3m to\u00e1n ph\u1ee5 thu\u1ed9c r\u1ea5t nhi\u1ec1u v\u00e0o \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. D\u00f9 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 n\u0103ng l\u1ef1c gi\u1ecfi, nh\u01b0ng n\u1ebfu vi ph\u1ea1m \u0111\u1ea1o \u0111\u1ee9c, thi\u1ebfu t\u00ednh \u0111\u1ed9c l\u1eadp v\u00e0 h\u00e0nh \u0111\u1ed9ng v\u00ec l\u1ee3i \u00edch c\u00e1 nh\u00e2n, h\u1ecd s\u1ebd \u0111\u1ec3 l\u1ea1i nh\u1eefng sai ph\u1ea1m g\u00e2y h\u1eadu qu\u1ea3 n\u1eb7ng n\u1ec1 m\u00e0 r\u1ea5t nhi\u1ec1u th\u00e0nh ph\u1ea7n trong x\u00e3 h\u1ed9i ph\u1ea3i g\u00e1nh ch\u1ecbu.<\/p>\n

Thu\u1ef3<\/strong> Linh<\/strong><\/p>\n

————-<\/em><\/p>\n

Th\u1eddi<\/em><\/strong> nay<\/em><\/strong> (T\u00e0i<\/em><\/strong> ch\u00ednh, ti\u1ec1n t\u1ec7<\/em><\/strong>) ng\u00e0y <\/em><\/strong>10-10<\/em><\/strong>-2024:<\/em><\/strong><\/p>\n

https:\/\/nhandan.vn\/nang-cao-trach-nhiem-kiem-toan-post835762.html<\/a><\/em><\/p>\n

(<\/em>206\/1.578<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

N\u00e2ng cao tr\u00e1ch nhi\u1ec7m ki\u1ec3m to\u00e1n. (TN) – Th\u00f4ng th\u01b0\u1eddng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1edbi \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n s\u1ebd l\u00e0 ch\u1ed7 d\u1ef1a v\u1ec1 \u0111\u1ed9 tin c\u1eady cho ng\u01b0\u1eddi d\u00e2n, nh\u00e0 \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, n\u1ebfu c\u00f3 s\u1ef1 \u201cb\u1eaft tay\u201d gi\u1eefa \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u00e0 doanh nghi\u1ec7p, h\u1eadu qu\u1ea3 […]<\/p>\n","protected":false},"author":2,"featured_media":42325,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[41,34,53],"class_list":["post-42324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media","tag-luat-su-chung-khoan","tag-luat-su-doanh-nghiep","tag-quan-ly-nha-nuoc"],"acf":[],"yoast_head":"\n3.886. 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