Bài giảng Kiểm toán phần 1

Tom tat Bai giang Kiem toan phan 1: ...o co kiem toan doc lap. Khai niem La loai kiem toan do cac Kiem toan vien noi bo cua don vi tien hanh. Thuc chat: kiem tra, danh gia tinh hieu luc, hieu qua cua he thong ke toan , HTKSNB, chat luong cong viec. La cong viec kiem toan do cac co quan quan ly cua Nha Nu...Dich vu boi duong, cap nhat kien thuc tai chinh, ke toan, kiem toan; i) Cac dich vu lien quan khac ve tai chinh, ke toan, thue theo quy dinh cua phap luat; k) Dich vu soat xet bao cao tai chinh. 30 1.4.1 Doanh nghiep kiem toan • Dieu kien thanh lap va hoat dong Chi duoc thanh lap khi co it...o su tin nhiem cua xa hoi doi voi he thong thong tin cua ke toan va kiem toan; – Tinh chuyen nghiep: Tao lap su cong nhan cua chu doanh nghiep, to chuc, khach hang va cac ben lien quan ve tinh chuyen nghiep cua nguoi lam ke toan va nguoi lam kiem toan, dac biet la nguoi hanh nghe ke toan ...

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