Kim ton c lp Kim ton c lp l loi kim ton c tin hnh bi cc kim ton vin thuc cc cng ty,

cc vn phng kim ton chuyn nghip. Kim ton c lp l hot ng dch v t vn c php lut tha nhn v qun l cht ch. Quan h gia cc ch th kim ton (kim ton vin/t chc kim ton v n v kinh t c kim ton) l quan h mua bn dch v, n v kinh t c kim ton tr ph dch v cho cc kim ton vin theo tha thun trong hp ng kim ton. Cc kim ton vin c lp l nhng ngi hi cc tiu chun theo chun mc kim ton v cc quy nh php l v hnh ngh kim ton. Kim ton c lp ch yu hot ng trong lnh vc kim ton bo co ti chnh, thc hin cc dch v t vn ti chnh, k ton. Ngoi ra, ty tng thi k kinh t v yu cu c th ca khch hng, kim ton vin c lp cn thc hin cc dch v khc nh kim ton hot ng, kim ton tun th v c bit l kim ton cc quyt ton gi tr cng trnh xy dng c bn hon thnh, xc nh gi tr vn gp. Hot ng kim ton c lp l hot ng kim ton rt ph bin cc nc c nn kinh t pht trin, v th hot ng kim ton ni chung thng c coi l hot ng kim ton c lp. Trong hot ng kim ton c lp th kim ton bo co ti chnh l ch yu, theo cp v kim ton c lp tc l kim ton c lp bo co ti chnh. Kim ton Nh nc Nu kim ton c lp l hot ng dch v v thu ph th kim ton nh nc li l cng vic kim ton do c quan kim ton nh nc tin hnh theo lut nh v khng thu ph kim ton. Ni dung ca Kim ton ch yu l kim ton tun th, xem xt vic chp hnh cc chnh sch lut l v cc ch ca Nh nc v nh gi s hu hiu, hiu qu hot ng ti cc n v s dng vn v kinh ph ca nh nc. C quan kim ton nh nc l mt t chc trong b my qun l ca Nh nc. Kim ton vin Nh nc l cc vin chc Nh nc. Kim ton nh nc nhn xt, nh gi v xc nhn vic chp hnh cc chnh sch, ch ti chnh, k ton n v. Bn cnh kim ton Nh nc cn c quyn gp v yu cu cc n v c kim ton sa cha sai phm v kin ngh vi c quan c thm quyn x l cc vi phm, xut vi Th tng Chnh ph sa i, ci tin c ch qun l ti chnh k ton cn thit. Kim ton ni b L loi kim ton do cc kim ton vin ni b ca n v tin hnh theo yu cu ca Gim c doanh nghip hoc th trng n v. Theo chun mc kim ton quc t s 610 th kim ton ni b L b phn kim sot trong n v, thc hin kim tra v li ch ca n v ny. Trong s cc cng vic thc hin, ch yu gm kim tra, nh gi v kim sot tnh thch ng v hiu qu ca cc h thng k ton v kim sot ni b.

Chc nng ca kim ton ni b bao gm kim tra, xc nhn v nh gi. Ni dung kim ton c th mt s hoc cc ni dung nh kim ton bo co ti chnh; kim ton bo co k ton qun tr ca doanh nghip v cc n v thnh vin; kim ton tun th v kim ton hot ng. Trn thc t phm vi ca kim ton ni b thay i v ty thuc vo qui m, c cu ca n v cng nh yu cu ca cc nh qun l doanh nghip.