{"id":24160,"date":"2026-06-15T09:23:31","date_gmt":"2026-06-15T02:23:31","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=24160"},"modified":"2026-06-17T15:16:34","modified_gmt":"2026-06-17T08:16:34","slug":"nganh-ke-toan-thi-khoi-nao","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/nganh-ke-toan-thi-khoi-nao","title":{"rendered":"Ng\u00e0nh K\u1ebf To\u00e1n Thi Kh\u1ed1i N\u00e0o \u2013 T\u1ed5 H\u1ee3p X\u00e9t Tuy\u1ec3n V\u00e0 C\u01a1 H\u1ed9i Vi\u1ec7c L\u00e0m"},"content":{"rendered":"

Ng\u00e0nh k\u1ebf to\u00e1n thi kh\u1ed1i n\u00e0o<\/strong> l\u00e0 c\u00e2u h\u1ecfi quan tr\u1ecdng v\u1edbi h\u1ecdc sinh l\u1edbp 12 mu\u1ed1n theo \u0111u\u1ed5i ngh\u1ec1 K\u1ebf to\u00e1n vi\u00ean (Accountant) \u2014 m\u1ed9t trong nh\u1eefng ngh\u1ec1 c\u00f3 nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u00f4ng b\u1ecb thay th\u1ebf ho\u00e0n to\u00e0n b\u1edfi t\u1ef1 \u0111\u1ed9ng h\u00f3a trong ng\u1eafn h\u1ea1n. Ng\u00e0nh K\u1ebf to\u00e1n (Accounting) t\u1ea1i Vi\u1ec7t Nam x\u00e9t tuy\u1ec3n t\u1eeb nhi\u1ec1u t\u1ed5 h\u1ee3p m\u00f4n, kh\u00f4ng gi\u1edbi h\u1ea1n m\u1ed9t kh\u1ed1i duy nh\u1ea5t. Tr\u00ean CareerLink \u2013 vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n<\/a> th\u01b0\u1eddng xuy\u00ean c\u00f3 h\u00e0ng ngh\u00ecn v\u1ecb tr\u00ed k\u1ebf to\u00e1n \u0111ang tuy\u1ec3n d\u1ee5ng, t\u1eeb k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ebfn ki\u1ec3m to\u00e1n vi\u00ean qu\u1ed1c t\u1ebf.<\/p>\n

\"thumbnail\"<\/p>\n

\n

\u2013 T\u1ed5 h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t: A00 (To\u00e1n+L\u00fd+H\u00f3a), A01 (To\u00e1n+L\u00fd+Anh), D01 (To\u00e1n+V\u0103n+Anh) \u2014 h\u1ea7u h\u1ebft tr\u01b0\u1eddng kinh t\u1ebf \u0111\u1ec1u x\u00e9t c\u1ea3 3.<\/p>\n

\u2013 \u0110i\u1ec3m chu\u1ea9n 2024: 22\u201327 \u0111i\u1ec3m t\u00f9y tr\u01b0\u1eddng v\u00e0 t\u1ed5 h\u1ee3p \u2014 tr\u01b0\u1eddng TOP nh\u01b0 NEU, UEH, FTU cao h\u01a1n.<\/p>\n

\u2013 K\u1ebf to\u00e1n c\u00f3 th\u1ec3 h\u1ecdc li\u00ean th\u00f4ng t\u1eeb Cao \u0111\u1eb3ng K\u1ebf to\u00e1n (3 n\u0103m) ho\u1eb7c ch\u1ee9ng ch\u1ec9 ACCA\/CPA \u0111\u1ec3 t\u0103ng gi\u00e1 tr\u1ecb nhanh.<\/p>\n<\/div>\n

1. Ng\u00e0nh k\u1ebf to\u00e1n x\u00e9t tuy\u1ec3n t\u1ed5 h\u1ee3p m\u00f4n n\u00e0o<\/h2>\n\n\n\n\n\n\n\n\n\n
T\u1ed5 h\u1ee3p<\/th>\nM\u00f4n thi<\/th>\nTr\u01b0\u1eddng ph\u1ed5 bi\u1ebfn d\u00f9ng<\/th>\n<\/tr>\n<\/thead>\n
A00 (ph\u1ed5 bi\u1ebfn nh\u1ea5t)<\/td>\nTo\u00e1n + L\u00fd + H\u00f3a<\/td>\nNEU, UEH, \u0110H Kinh t\u1ebf \u2013 \u0110HQGHN, HVTC<\/td>\n<\/tr>\n
A01<\/td>\nTo\u00e1n + L\u00fd + Anh<\/td>\nNEU, UEH, FTU, \u0110H C\u00f4ng ngh\u1ec7 TPHCM<\/td>\n<\/tr>\n
D01<\/td>\nTo\u00e1n + V\u0103n + Anh<\/td>\nH\u1ea7u h\u1ebft tr\u01b0\u1eddng kinh t\u1ebf to\u00e0n qu\u1ed1c<\/td>\n<\/tr>\n
D07<\/td>\nTo\u00e1n + H\u00f3a + Anh<\/td>\nM\u1ed9t s\u1ed1 tr\u01b0\u1eddng khu v\u1ef1c ph\u00eda Nam<\/td>\n<\/tr>\n
C01<\/td>\nTo\u00e1n + V\u0103n + L\u00fd<\/td>\nM\u1ed9t s\u1ed1 tr\u01b0\u1eddng \u0111\u1ecba ph\u01b0\u01a1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n uy t\u00edn v\u00e0 \u0111i\u1ec3m chu\u1ea9n<\/h2>\n

1. Tr\u01b0\u1eddng TOP ph\u00eda B\u1eafc<\/h3>\n

\u2013 \u0110H Kinh t\u1ebf Qu\u1ed1c d\u00e2n (NEU):<\/strong> tr\u01b0\u1eddng kinh t\u1ebf h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam \u2014 \u0111i\u1ec3m chu\u1ea9n A00\/D01 kho\u1ea3ng 26\u201328 \u0111i\u1ec3m, c\u1ea1nh tranh r\u1ea5t cao<\/p>\n

\u2013 H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh (HVTC):<\/strong> chuy\u00ean s\u00e2u t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u2014 \u0111i\u1ec3m chu\u1ea9n 24\u201326 \u0111i\u1ec3m, sinh vi\u00ean t\u1ed1t nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u ti\u00ean t\u1ea1i c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc<\/p>\n

\u2013 \u0110H Th\u01b0\u01a1ng m\u1ea1i:<\/strong> k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i \u2014 \u0111i\u1ec3m chu\u1ea9n 24\u201326 \u0111i\u1ec3m<\/p>\n

2. Tr\u01b0\u1eddng TOP ph\u00eda Nam<\/h3>\n

\u2013 \u0110H Kinh t\u1ebf TP.HCM (UEH):<\/strong> t\u01b0\u01a1ng \u0111\u01b0\u01a1ng NEU \u1edf ph\u00eda Nam \u2014 \u0111i\u1ec3m chu\u1ea9n 25\u201327 \u0111i\u1ec3m<\/p>\n

\u2013 \u0110H T\u00e0i ch\u00ednh \u2013 Marketing (UFM):<\/strong> ch\u00fa tr\u1ecdng k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n

\u2013 \u0110H Ng\u00e2n h\u00e0ng TP.HCM (HUB):<\/strong> k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng v\u00e0 t\u00e0i ch\u00ednh \u2014 \u0111i\u1ec3m chu\u1ea9n 23\u201325 \u0111i\u1ec3m<\/p>\n

\u201c\u0110i\u1ec1u m\u00e0 nhi\u1ec1u sinh vi\u00ean k\u1ebf to\u00e1n b\u1ecf qua: tr\u01b0\u1eddng h\u1ecdc \u1ea3nh h\u01b0\u1edfng \u00edt h\u01a1n nhi\u1ec1u so v\u1edbi vi\u1ec7c b\u1ea1n c\u00f3 ch\u1ee9ng ch\u1ec9 ACCA hay CPA Vi\u1ec7t Nam khi \u0111i xin vi\u1ec7c \u1edf c\u00f4ng ty Big4 ho\u1eb7c FDI. Hai \u0111i\u1ec1u \u0111\u00f3 m\u1edbi quy\u1ebft \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng kh\u1edfi \u0111i\u1ec3m.\u201d \u2014 Ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 ACCA t\u1ea1i Deloitte Vi\u1ec7t Nam.<\/p><\/blockquote>\n

\"illustration\"<\/p>\n

3. K\u1ebf to\u00e1n vi\u00ean l\u00e0m g\u00ec v\u00e0 l\u01b0\u01a1ng th\u1ef1c t\u1ebf<\/h2>\n

\u2013 K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p:<\/strong> l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) ho\u1eb7c IFRS \u2014 v\u1ecb tr\u00ed ph\u1ed5 bi\u1ebfn nh\u1ea5t trong doanh nghi\u1ec7p<\/p>\n

\u2013 K\u1ebf to\u00e1n thu\u1ebf:<\/strong> l\u1eadp t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14<\/p>\n

\u2013 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:<\/strong> \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u2014 y\u00eau c\u1ea7u t\u01b0 duy ph\u00e2n t\u00edch cao h\u01a1n k\u1ebf to\u00e1n th\u1ef1c thi<\/p>\n

\u2013 Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (Big4):<\/strong> KPMG, Deloitte, PwC, EY \u2014 m\u1ee9c thu nh\u1eadp d\u1eabn \u0111\u1ea7u ng\u00e0nh nh\u01b0ng \u00e1p l\u1ef1c gi\u1edd l\u00e0m r\u1ea5t l\u1edbn (deadline audit)<\/p>\n

Xem th\u00eam ng\u00e0nh t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng<\/a> \u0111\u1ec3 so s\u00e1nh l\u1ed9 tr\u00ecnh gi\u1eefa k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh \u2014 hai ng\u00e0nh hay b\u1ecb nh\u1ea7m l\u1eabn nh\u01b0ng c\u00f3 h\u01b0\u1edbng ph\u00e1t tri\u1ec3n kh\u00e1c nhau r\u00f5 r\u1ec7t.<\/p>\n

\n

K\u1ebf to\u00e1n v\u00e0 AI \u2014 th\u1ef1c t\u1ebf c\u1ea7n bi\u1ebft:<\/strong><\/p>\n

\u2013 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n (MISA, Fast Accounting, SAP) \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng h\u00f3a nhi\u1ec1u c\u00f4ng vi\u1ec7c l\u1eb7p l\u1ea1i \u2014 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n nh\u1eadp li\u1ec7u thu\u1ea7n t\u00fay \u0111ang b\u1ecb thu h\u1eb9p<\/p>\n

\u2013 K\u1ebf to\u00e1n ph\u00e2n t\u00edch (Management Accounting), ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf v\u1eabn c\u1ea7n con ng\u01b0\u1eddi v\u00ec \u0111\u00f2i h\u1ecfi ph\u00e1n \u0111o\u00e1n ngh\u1ec1 nghi\u1ec7p v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/p>\n

\u2013 Xu h\u01b0\u1edbng: k\u1ebf to\u00e1n gi\u1ecfi Python\/Power BI \u0111\u1ec3 ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111ang \u0111\u01b0\u1ee3c tr\u1ea3 thu nh\u1eadp cao h\u01a1n 30\u201350% so v\u1edbi k\u1ebf to\u00e1n truy\u1ec1n th\u1ed1ng<\/p>\n<\/div>\n

\n

Ch\u1ee9ng ch\u1ec9 t\u0103ng gi\u00e1 tr\u1ecb nhanh cho k\u1ebf to\u00e1n vi\u00ean:<\/strong><\/p>\n

\u2013 CPA Vi\u1ec7t Nam<\/strong> (H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam \u2013 VACPA): b\u1eaft bu\u1ed9c \u0111\u1ec3 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/p>\n

\u2013 ACCA<\/strong> (Association of Chartered Certified Accountants \u2013 Anh): \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn to\u00e0n c\u1ea7u, t\u0103ng l\u01b0\u01a1ng 30\u201360% \u1edf c\u00f4ng ty FDI<\/p>\n

\u2013 CMA<\/strong> (Certified Management Accountant \u2013 IMA, M\u1ef9): t\u1eadp trung k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, ph\u00f9 h\u1ee3p l\u00e0m CFO t\u01b0\u01a1ng lai<\/p>\n

\u2013 IFRS Certificate<\/strong>: b\u1eaft bu\u1ed9c v\u1edbi k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p ni\u00eam y\u1ebft chu\u1ea9n b\u1ecb \u00e1p d\u1ee5ng IFRS t\u1eeb 2025<\/p>\n<\/div>\n

4. Th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng ng\u00e0nh k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n \u2014 c\u01a1 h\u1ed9i v\u00e0 m\u1ee9c l\u01b0\u01a1ng (2026)<\/h2>\n
\n

D\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng (2026)<\/strong><\/p>\n

\u2013 S\u1ed1 v\u1ecb tr\u00ed \u0111ang tuy\u1ec3n tr\u00ean CareerLink: 1.995 v\u1ecb tr\u00ed<\/strong><\/p>\n

\u2013 M\u1ee9c l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn: 8\u201318 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong><\/p>\n

\u2013 Nh\u00e0 tuy\u1ec3n d\u1ee5ng ti\u00eau bi\u1ec3u: C\u00d4NG TY C\u1ed4 PH\u1ea6N NEO FLOOR, C\u00f4ng Ty CP \u0110\u1ea7u T\u01b0 V\u00e0 Ph\u00e1t Tri\u1ec3n Th\u00e1i D\u01b0\u01a1, C\u00d4NG TY C\u1ed4 PH\u1ea6N DEWOO<\/p>\n

\u2013 Quy \u0111\u1ecbnh li\u00ean quan: Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS, Lu\u1eadt K\u1ebf to\u00e1n 88\/2015, ph\u1ea7n m\u1ec1m MISA, FAST Accounting, ch\u1ee9ng ch\u1ec9 ACCA, CPA Vi\u1ec7t Nam (VICA), ch\u1ee9ng<\/p>\n<\/div>\n

V\u1edbi 1.995 v\u1ecb tr\u00ed k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/strong> tr\u00ean CareerLink th\u00e1ng 6\/2026, ng\u00e0nh k\u1ebf to\u00e1n ti\u1ebfp t\u1ee5c l\u00e0 l\u1ef1a ch\u1ecdn ngh\u1ec1 nghi\u1ec7p \u1ed5n \u0111\u1ecbnh v\u00e0 c\u1ea7n thi\u1ebft trong m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Sinh vi\u00ean ch\u1ecdn \u0111\u00fang kh\u1ed1i thi v\u00e0 tr\u01b0\u1eddng c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e0o t\u1ea1o t\u1ed1t s\u1ebd c\u00f3 l\u1ee3i th\u1ebf r\u00f5 r\u1ec7t khi ra tr\u01b0\u1eddng. Hi\u1ec3u bi\u1ebft v\u1ec1 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS, Lu\u1eadt K\u1ebf to\u00e1n 88\/2015, ph\u1ea7n m\u1ec1m MISA, FAST Accounting, ch\u1ee9ng ch\u1ec9 ACCA, CPA Vi\u1ec7t Nam (VICA), ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1eeb n\u0103m nh\u1ea5t gi\u00fap sinh vi\u00ean \u0111\u1ecbnh h\u01b0\u1edbng h\u1ecdc t\u1eadp v\u00e0 thi ch\u1ee9ng ch\u1ec9 ngh\u1ec1 s\u1edbm.<\/p>\n\n\n\n\n\n\n\n\n
V\u1ecb tr\u00ed<\/th>\nNhu c\u1ea7u<\/th>\nM\u1ee9c l\u01b0\u01a1ng<\/th>\nY\u00eau c\u1ea7u ch\u00ednh<\/th>\n<\/tr>\n<\/thead>\n
K\u1ebf to\u00e1n vi\u00ean t\u1ed5ng h\u1ee3p<\/td>\nR\u1ea5t nhi\u1ec1u<\/td>\n8\u201314 tri\u1ec7u<\/td>\n\u0110H k\u1ebf to\u00e1n, MISA\/Excel<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant)<\/td>\nNhi\u1ec1u<\/td>\n15\u201330 tri\u1ec7u<\/td>\nCPA, 5+ n\u0103m kinh nghi\u1ec7m<\/td>\n<\/tr>\n
Ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9<\/td>\nKh\u00e1 nhi\u1ec1u<\/td>\n12\u201325 tri\u1ec7u<\/td>\nACCA\/CPA, t\u01b0 duy ph\u00e2n t\u00edch<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n thu\u1ebf<\/td>\nNhi\u1ec1u<\/td>\n8\u201315 tri\u1ec7u<\/td>\nHi\u1ec3u bi\u1ebft Lu\u1eadt thu\u1ebf, ph\u1ea7n m\u1ec1m HTKK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m li\u00ean quan t\u1ea1i chuy\u00ean m\u1ee5c vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a> tr\u00ean CareerLink \u0111\u1ec3 n\u1eafm b\u1eaft y\u00eau c\u1ea7u th\u1ef1c t\u1ebf t\u1eeb nh\u00e0 tuy\u1ec3n d\u1ee5ng.<\/p>\n

\n

L\u1eddi khuy\u00ean t\u1eeb chuy\u00ean gia CareerLink<\/strong><\/p>\n

\u2013 L\u1ea5y ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam (VICA) ho\u1eb7c ACCA Level 1\u20132 ngay sau khi t\u1ed1t nghi\u1ec7p \u0111\u1ec3 t\u0103ng l\u01b0\u01a1ng kh\u1edfi \u0111i\u1ec3m \u0111\u00e1ng k\u1ec3.<\/p>\n

\u2013 Th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m MISA Accounting v\u00e0 FAST l\u00e0 \u0111i\u1ec1u ki\u1ec7n t\u1ed1i thi\u1ec3u \u2014 Excel VBA\/Power Query l\u00e0 l\u1ee3i th\u1ebf v\u01b0\u1ee3t tr\u1ed9i.<\/p>\n

\u2013 Theo d\u00f5i s\u00e1t c\u00e1c thay \u0111\u1ed5i lu\u1eadt thu\u1ebf (Th\u00f4ng t\u01b0 B\u1ed9 T\u00e0i ch\u00ednh) v\u00ec k\u1ebf to\u00e1n kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp lu\u1eadt m\u1edbi d\u1ec5 g\u00e2y r\u1ee7i ro cho doanh nghi\u1ec7p.<\/p>\n<\/div>\n

5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. Ng\u00e0nh k\u1ebf to\u00e1n h\u1ecdc m\u1ea5y n\u0103m?<\/em><\/strong><\/p>\n

H\u1ec7 \u0111\u1ea1i h\u1ecdc: 4 n\u0103m. H\u1ec7 cao \u0111\u1eb3ng: 3 n\u0103m (c\u00f3 th\u1ec3 li\u00ean th\u00f4ng l\u00ean \u0111\u1ea1i h\u1ecdc th\u00eam 1,5\u20132 n\u0103m). Sau khi t\u1ed1t nghi\u1ec7p, \u0111\u1ec3 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f2n ph\u1ea3i t\u00edch l\u0169y 36 th\u00e1ng kinh nghi\u1ec7m th\u1ef1c t\u1ebf v\u00e0 thi ch\u1ee9ng ch\u1ec9 CPA theo quy \u0111\u1ecbnh Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 67\/2011\/QH12.<\/p>\n

2. K\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n kh\u00e1c nhau th\u1ebf n\u00e0o?<\/em><\/strong><\/p>\n

K\u1ebf to\u00e1n (Accounting) l\u00e0 ghi ch\u00e9p, ph\u00e2n lo\u1ea1i v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb b\u00ean trong doanh nghi\u1ec7p. Ki\u1ec3m to\u00e1n (Auditing) l\u00e0 r\u00e0 so\u00e1t \u0111\u1ed9c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c \u2014 c\u00f3 th\u1ec3 l\u00e0m n\u1ed9i b\u1ed9 (Internal Audit) ho\u1eb7c \u0111\u1ed9c l\u1eadp (External Audit). Ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng c\u00f3 m\u1ee9c thu nh\u1eadp nh\u1ec9nh h\u01a1n k\u1ebf to\u00e1n vi\u00ean c\u00f9ng th\u00e2m ni\u00ean.<\/p>\n

3. Ng\u00e0nh k\u1ebf to\u00e1n c\u00f3 b\u1ecb AI thay th\u1ebf kh\u00f4ng?<\/em><\/strong><\/p>\n

Theo Di\u1ec5n \u0111\u00e0n Kinh t\u1ebf Th\u1ebf gi\u1edbi (WEF) v\u00e0 McKinsey Global Institute, c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n l\u1eb7p l\u1ea1i (nh\u1eadp li\u1ec7u, \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch, l\u1eadp t\u1edd khai chu\u1ea9n) s\u1ebd b\u1ecb t\u1ef1 \u0111\u1ed9ng h\u00f3a cao trong 5\u201310 n\u0103m t\u1edbi. Tuy nhi\u00ean k\u1ebf to\u00e1n ph\u00e2n t\u00edch, t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u1eabn c\u1ea7n k\u1ef9 n\u0103ng con ng\u01b0\u1eddi. C\u00e1ch b\u1ea3o v\u1ec7: h\u1ecdc th\u00eam k\u1ef9 n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf.<\/p>\n

Ng\u00e0nh k\u1ebf to\u00e1n<\/strong> x\u00e9t tuy\u1ec3n linh ho\u1ea1t t\u1eeb nhi\u1ec1u t\u1ed5 h\u1ee3p \u2014 quan tr\u1ecdng h\u01a1n l\u00e0 ch\u1ecdn tr\u01b0\u1eddng ph\u00f9 h\u1ee3p v\u1edbi v\u00f9ng l\u00e0m vi\u1ec7c sau n\u00e0y v\u00e0 chu\u1ea9n b\u1ecb s\u1edbm l\u1ed9 tr\u00ecnh ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf \u0111\u1ec3 duy tr\u00ec l\u1ee3i th\u1ebf ngh\u1ec1 nghi\u1ec7p d\u00e0i h\u1ea1n.<\/p>\n

Minh An<\/em><\/strong><\/p>\n

B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n h\u01b0\u1edbng nghi\u1ec7p c\u00e1 nh\u00e2n.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0nh k\u1ebf to\u00e1n thi kh\u1ed1i n\u00e0o? C\u00e1c t\u1ed5 h\u1ee3p m\u00f4n x\u00e9t tuy\u1ec3n A00, A01, D01, \u0111i\u1ec3m chu\u1ea9n tham kh\u1ea3o, tr\u01b0\u1eddng \u0111\u00e0o t\u1ea1o uy t\u00edn v\u00e0 c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n vi\u00ean sau t\u1ed1t nghi\u1ec7p.<\/p>\n","protected":false},"author":58,"featured_media":24158,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-24160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/24160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=24160"}],"version-history":[{"count":4,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/24160\/revisions"}],"predecessor-version":[{"id":24392,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/24160\/revisions\/24392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/24158"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=24160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=24160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=24160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}