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Xỏc nh ri ro kim soỏt da trờn cỏc th tc kim soỏt c bn:
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2@87;1;26>5?25Z61;2626\9GBb;23A5?aV2L123456246:8j6AQ2GK5?
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ỏnh giỏ s thit k phự hp ca cỏc th tc kim soỏt.
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alRT5?^LM;<=a]26Y2ZY;1;26<2T;Z:aA1226:6^5L=8^;5;
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Đỗ Thị Thu Thủy
Kiểm toán 46B
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Trờng Đại Học Kinh tế Quốc Dân Chuyên đề thực tập
chuyên ngành
ỏnh giỏ s hot ng ca cỏc th tc kim soỏt
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1.4.1.2.2 Thc hin cỏc th tc c bn
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Thc hin trc nghim trc tip s d:
Đỗ Thị Thu Thủy
Kiểm toán 46B
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Trờng Đại Học Kinh tế Quốc Dân Chuyên đề thực tập
chuyên ngành
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Z:2A15a?MJX226U?=587;>5?8^;};696v
Tỡm hiu cỏc bờn th ba cú liờn quan n hot ng ca khỏch hng
);26:6:ZNB5?6W58j6AQ2GK5?;<=;>5?2@26>5?L=8^;?l26B
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N75?w5675?}567;5?;C9}Z61;6675?;6v56};6<5b6>5?2525?`526IJ=
57@26BU5?25;\@87Z61;6L=56W5
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Kiểm toán 46B
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Trờng Đại Học Kinh tế Quốc Dân Chuyên đề thực tập
chuyên ngành
ỏnh giỏ ri ro gian ln: (fraud risk)
Xem xột li cỏc s kin xy ra sau ngy lp bỏo cỏo ti chớnh ca khỏch
hng: nJaL52852aYrM@3=a]Z^5GF;J^2;M566B5?
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h6`aWZ:2A15;65?87h6`aWZ:2A155y
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Đỗ Thị Thu Thủy
Kiểm toán 46B
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