Puas yuav txhawj txog qhov tseem ceeb ntawm kev tshuaj xyuas?
Puas yuav txhawj txog qhov tseem ceeb ntawm kev tshuaj xyuas?

Video: Puas yuav txhawj txog qhov tseem ceeb ntawm kev tshuaj xyuas?

Video: Puas yuav txhawj txog qhov tseem ceeb ntawm kev tshuaj xyuas?
Video: Qhov tseem ceeb ntawm koj mus txhaj koob tshuaj COVID-19 rau zaum ob (Hmong) 2024, Kaum ib hlis
Anonim

kev txhawj xeeb as KAM

Yog li, cov ntaub ntawv tsis paub meej ntsig txog cov xwm txheej lossis cov xwm txheej uas yuav ua rau muaj kev tsis txaus ntseeg tseem ceeb ntawm lub koom haum lub peev xwm mus txuas ntxiv ua ib qho mus kev txhawj xeeb yog los ntawm nws qhov a qhov tseem ceeb audit.

Hais txog qhov no, dab tsi yog qhov tseem ceeb ntawm kev soj ntsuam?

Cov Ntsiab Lus Tshawb Fawb (KAM) txhais tau tias "Cov teeb meem uas, in cov auditor kev txiav txim siab tshaj lij, yog qhov tseem ceeb tshaj plaws nyob rau hauv kev tshuaj xyuas ntawm cov ntaub ntawv nyiaj txiag ntawm lub sijhawm tam sim no. Cov kev ntsuam xyuas tseem ceeb raug xaiv los ntawm teeb meem tham nrog cov neeg raug foob nrog kev tswj hwm."

Ib yam li ntawd, dab tsi yuav txhawj xeeb hauv kev txheeb xyuas? Cov mus kev txhawj xeeb lub hauv paus ntsiab lus yog qhov kev xav tias ib lub koom haum yuav nyob twj ywm hauv kev lag luam rau yav tom ntej. Hloov pauv, qhov no txhais tau hais tias lub koomhaum yuav tsis raug yuam kom nres kev ua haujlwm thiab tshem tawm nws cov khoom muaj nqis nyob rau lub sijhawm ze ntawm qhov uas yuav raug nqi hluav taws kub muag tsawg heev.

Kuj Paub, yog qhov kev ntsuam xyuas tseem ceeb uas yuav tsum tau ua?

Feem ntau, Cov kev ntsuam xyuas tseem ceeb ntu yuav tsum tau muab tso rau tom qab lub hauv paus rau cov lus pom thiab ua ntej pawg thawj coj saib xyuas lub luag haujlwm. Nyob rau hauv rooj plaub, 'Cov ntaub ntawv tsis paub tseeb hais txog kev txhawj xeeb' seem yuav tsum tau ua raws li kev hloov kho SA 570, ces KAM seem muab tso rau tom qab seem ntawd.

Puas yuav txhawj xeeb txog qhov teeb meem?

[Tshaj Tawm] ISA 570 (Redrafted), " Kev txhawj xeeb ” xav kom tus auditor suav nrog Qhov tseem ceeb ntawm qhov teeb meem kab lus nyob rau hauv tus neeg soj ntsuam tsab ntawv ceeb toom ntawm cov nqe lus nyiaj txiag los qhia txog lub neej ntawm cov ntaub ntawv tsis paub meej txog ib lub koom haum muaj peev xwm mus txuas ntxiv ua ib qho mus kev txhawj xeeb.

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