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Kế toán điều chỉnh số liệu khi sai sót và theo kết quả thanh tra, kiểm tra, kiểm toán
  • Kế toán điều chỉnh số liệu khi sai sót và theo kết quả thanh tra, kiểm tra, kiểm toán

    • Số trang:235
    • Xuất bản:2014
    • Nhà xuất bản:Nxb Tài Chính
    • Tác giả:TS Dương Xuân Thao
      Giá bán: 62,000 đồng

Kế toán điều chỉnh số liệu khi sai sót và theo kết quả thanh tra, kiểm tra, kiểm toán


Kế toán điều chỉnh số liệu khi sai sót và theo kết quả thanh tra, kiểm tra, kiểm toán tại các cơ sở kinh doanh

Kế toán – một trong những công cụ có hiệu lực trong hệ công cụ quản lý kinh tế cả ở tầm vĩ mô và tầm vi mô; cung cấp các thông tin trung thực và kịp thời phục vụ công tác điều hành quá trình sản xuất kinh doanh. Đồng thời, kế toán xử lý các tình huống do phát hiện sai sót, nhầm lẫn hoặc điều chỉnh số liệu theo kết luận của biên bản thanh tra, kiểm tra, kiểm toán của các cơ quan chức năng tại các cơ sở kinh doanh phát sinh rất đa dạng, phức tạp. Sau nhiều lần thay đổi, bổ sung bằng các quyết định và thông tư hướng dẫn cho đến nay, hệ thống chế độ kế toán mới đối với các cơ sở kinh doanh được ban hành tại quyết định số 15/2006/QĐ-BTC ngày 20/3/2006 và Quyết định số 48/2006/QĐ-BTC ngày 14/9/2006 của Bộ Tài chính, đã đáp ứng được nhiều đòi hỏi khách quan của điều kiện mới. Chuẩn mực kế toán số 29 về xử lý sai sót kế toán cũng đề cập phương pháp xử lý chung.

Từ kinh nghiệm thực tế trực tiếp làm công tác quản lý, hỗ trợ tư vấn thuế, kế toán tại các doanh nghiệp. Từ nhiều tình huống đã diễn ra trong thực tế và nguồn tài liệu về kết quả kiểm tra, thanh tra và kiểm toán tại một số cơ sở kinh doanh, tác giả Dương Xuân Thao, tiến sỹ kinh tế nêu ra một số tình huống và cách xử lý kế toán cụ thể, góp phần giải quyết một số vấn đề đã được đặt ra.

Ke toan dieu chinh so lieu khi sai sot va theo ket qua thanh tra, kiem toan tai cac co so kinh doanh

Cuốn sách “Kế toán điều chỉnh số liệu khi sai sót và theo kết quả thanh tra, kiểm tra, kiểm toán tại các cơ sở kinh doanh” là tài liệu tham khảo cần thiết cho kế toán các doanh nghiệp cán bộ thuế, cán bộ kiểm toán, những người thực hiện công tác kiểm tra thanh tra tại cơ sở kinh doanh, các nhà nghiên cứu, học sinh, sinh viên và những người quan tâm.

Sách gồm những phần chính sau:

Phần I: Một số vấn đề cơ bản của lý thuyết kế toán

Phần II: Kế toán điều chỉnh các sai sót và tình huống kế toán

Phần III: Hạch toán điều chỉnh theo kết quả thanh tra kiểm tra và kiểm toán thuế

Phần IV: Nội dung cơ bản về phân tích hoạt động kinh doanh

Sách Kiểm toán nội bộ

Hiện nay, kiểm toán nội bộ đã được triển khai rộng rãi tại các doanh nghiệp có quy mô lớn như các tập đoàn, tổng công ty. Một số đơn vị đã thực hiện tốt công tác kiểm toán nội bộ, đáp ứng yêu cầu của các nhà quản trị cũng như các nhà đầu tư, tuy nhiên, hoạt động của kiểm toán nội bộ tại nhiều đơn vị chưa thực sự hiệu quả do nhận thức của các nhà quản lý về chức năng, nhiệm vụ, vai trò của kiểm toán nội bộ còn chưa đúng đắn, dẫn đến tổ chức kiểm toán nội bộ còn nhiều vấn đề bất cập, mang nặng tính hình thức, thiếu tính chuyên nghiệp, hiệu quả thu được rất hạn chế.

Bên cạnh đó, trong chương trình giảng dạy của các trường đại học khối kinh tế ở Việt Nam đều có giảng dạy môn Kiểm toán nội bộ ở các cấp đào tạo. Nhằm giúp bạn đọc hệ thống hóa toàn bộ những vấn đề cơ bản  và nâng cao về kiểm toán nội bộ, chúng tôi đã biên soạn cuốn sách “Kiểm toán nội bộ”.

Cuốn sách do PGS.TS Nguyễn Phú Giang, giảng viên trường Đại Học Thương Mại làm chủ biên, cùng sự tham gia của TS. Nguyễn Trúc Lê – Phó hiệu trưởng trường Đại học kinh tế, đại học quốc gia Hà Nội.

Kiểm toán nội bộ

MỤC LỤC

Chương 1: Những vấn đề cơ bản về kiểm toán nội bộ

Chương 2: Kiểm soát và bản chất của kiểm soát

Chương 3: Các kiểm soát tài chính cơ bản

Chương 4: Hệ thống kiểm soát nội bộ

Chương 5: Đánh giá hệ thống kiểm soát nội bộ từ kế toán viên bên ngoài

Chương 6: Hệ thống chuẩn mực kiểm toán nội bộ

Chương 7: Tổ chức kiểm toán nội bộ và mối quan hệ của kiểm toán nội bộ với các bộ phận khác

Chương 8: Kiểm toán nội bộ với hoạt động kế toán trong đơn vị

Chương 9: Phương pháp kiểm toán

Chương 10: Quy trình kiểm toán nội bộ trong doanh nghiệp

Chương 11: Báo cáo của kiểm toán nội bộ

Chương 12: Đánh giá các hoạt động của kiểm toán nội bộ

Chương 13: Điểm toán mục tiêu

Chương 14: Kiểm toán các khoản phải thu

Chương 15: Kiểm toán quá trình thanh toán

 

 


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