Tìm kiếm nâng cao

Ngành nghề

Tỉnh thành

Trình độ học vấn

Quận huyện

Giới tính

Mức lương

Hình thức công việc

Cấp bậc

Kinh nghiệm

Cập nhật

 kpmg limited

Kpmg Limited

địa chỉĐịa chỉ: 6th Floor, Saigon Paragon Building, No.3 Nguyen Luong Bang Street, District 7, Ho Chi Minh City, Vietnam

quy mô công tyQuy mô công ty: Ít hơn 10 nhân viên

websiteWebsite: Chưa cập nhật

Mô tả công ty

KPMG is a global network of professional firms providing Audit, Tax, Advisory & Legal services. We operate in 155 countries and have more than 200,000 professionals working in member firms around the world. In Vietnam and Cambodia, KPMG is one of the largest professional services firms with approximately 1400 staff working from our offices in Hanoi, Danang, Ho Chi Minh City and Phnom Penh. We work with our colleagues across Asia and around the world to provide a comprehensive range of services.

Tin tuyển dụng của Kpmg Limited

Senior .NET C# Developer

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềIT phần mềm
địa điểmHồ Chí Minh

We are seeking an in-house Senior Developer to help prioritize the software development for
People, Performance and Culture (PPC) Team, coordinate with internal and external parties
to develop and maintain software based on customized needs of PPC Team.
General Job Descriptions
•In charge for developing internal software for PPC Team;
•Developing new application when required; and
•Maintaining and supporting or modifying current applications.
Why join us?
•We recognize potential, nurture talent and reward high performance with the competitive salaries and comprehensive benefits.
•Our career support and learning environment will enable you to explore a multitude of career paths and opportunities.
•We encourage our KPMG professionals to broaden their mindset – and skillset – through both short-term assignments and permanent international relocation options.
•You will also have opportunities to work and connect with talented colleagues from around the world.
Benefits
•13th month salary + Performance Bonus
•Premium Health Insurance package for you
•Birthday leave and Annual leaves = 14 ~ 24 days and more
•Gifts and allowances for Wedding, having babies, Women’s day and Children Day
•Improve English skill with Toastmasters club
•Improve technical skill/ soft skills from Training courses (internal/ external/ oversea)
People & Passion
•Sport Clubs: Football, Badminton, Swimming, Basketball, Tennis
•Free tickets for Movie Night, Art Painting class, Yoga class, Cake Making class and more
•KPMG Klubhouse to relax, enjoy with your colleagues

Xem chi tiết

Governance Risk Compliance Manager – KPMG Risk Consulting Team

Thực tập sinh
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn, Kế toán - Kiểm toán
địa điểmHà Nội

ABOUT THE JOB
KPMG Consulting - Internal Audit, Risk and Compliance team helps companies to identify and manage risks inherent in business processes and technology systems that support business objectives, and provide them with the information needed to help them managing risks in pursue of their strategic and financial goals.
We specialize in providing a comprehensive and cohesive client service solutions such as corporate governance, risk management and compliance, internal audit, continuous auditing and monitoring.
Risk Consulting professionals will assist clients to design, implement and monitor their assurance mechanisms including risk and internal controls management, outsourced and co-sourced internal audit services, establish and evaluate the effectiveness of the internal audit function, compliance reviews in relation to standards, contractual agreement, laws and regulations.
Main responsibilities
•Leading internal audit reviews, risk and controls self-assessment, internal controls testing, compliance reviews, business process review and risk analysis, provide value-added recommendations.
•Helping clients to design and operationalizing risk management framework
•Leading compliance reviews, design and operationalize compliance management framework
•Delivering projects from planning to closure and perform first review of team member’s work.
•Involving in the preparation of proposals, business development, and practice administration.
•Coaching team members.

Xem chi tiết

Senior Consultant - Forensic Advisory

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn
địa điểmHồ Chí Minh

KPMG Forensic ’s global network of experienced professionals use accounting, investigation, intelligence, technology, economics and deep industry skills alongside consistent global methodologies not only to help clients discover the facts underlying concerns about fraud and misconduct, but also to assist our clients in assessing and mitigating the vulnerabilities to such activities.
Globally, we also deliver a broad range of services for our clients including Anti-Bribery and Corruption Services, Anti-Money Laundering and Trade Sanction Services, Contract Compliance Services, Corporate Intelligence, Dispute Advisory Services, Forensic Technology Services, Fraud Risk Management, Investigations and Regulatory Enforcement and Compliance Services.
Responsibilities:
•Taking ownership for the engagement from planning through completion phases - initiating action, anticipating requirements and facilitating discussions.
•Accountability for the delivery of high quality engagement work for both self and others that is on time and ready for client/manager review.
•Demonstrating exemplary project management skills including focus on monitoring work progress, quality and cost against budget.
•Provide regular project status updates against key performance indicators.
•Strengthening critical thinking and professional judgment skills including improving technical research skills as well as oral and written communication skills.
•Developing strong business acumen and industry knowledge to demonstrate value-add client service.
•Developing the foundation of a client contact network and seek to understand the clients business, key sectors and national markets.
•Demonstrating capacity and capability for continuous learning including actively seeking specific feedback from peers and managers.
•To contribute to or assist in drafting proposals, professional articles or marketing materials with a focus on winning work or enhancing the firm’s reputation.

Xem chi tiết

IT Helpdesk Assistant (Fresh Graduate)

Mới Tốt Nghiệp
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềIT phần mềm, IT Phần cứng - mạng
địa điểmHồ Chí Minh

•Providing end-user technical support and training to staff in the KPMG Ho Chi Minh City office
•Deployment machine, support office and some KPMG application
•Support end user daily for troubleshooting all issues: MS Office, Windows 10, Outlook, Internet, printers, replace machines.
•Warehouse management

Xem chi tiết

Senior Reporting - Finance Operations Team

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềIT phần mềm, Kế toán - Kiểm toán
địa điểmHồ Chí Minh

You will be based in Ho Chi Minh office and report to Finance Senior Manager and Manager. You will be responsible for supporting the Finance Team to develop, structure and maintain functional and firm-wide management reports areas; organize and manage the firm-wide database. Your responsibilities are including, but not limited to:
•maintain local reporting database
•centralize and build up the firm master database
•investigate business requirement form Pro-Teams
•delivery ad-hoc/regular report to Pro-team properly and timely
•coordinate cross-functions to improve business process

Xem chi tiết

Junior Tester / QC

Mới Tốt Nghiệp
20 - 30 triệu / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn, IT phần mềm
địa điểmHồ Chí Minh

•Analyze requirements and design specifications to ensure the business rules are implemented and software is thoroughly tested.
•Create documentation (creating test cases, managing test cases).
•Planning and estimation (make sure testing tasks are scheduled and released on time).
•Execute testing following assignments.
•Contribute ideas to improve application, team process and performance.
•Assist in reviewing test cases, test scripts, and bugs reports.
•Escalate issues to superior in timely manner
•Report testing status and test results (daily or/and weekly) to superior (project leader or direct manager) accurately and in a timely manner
•Create good and effective bug reports
•Complies QC Team guidelines & rules

Xem chi tiết

Graphic 2D Designer

Mới Tốt Nghiệp
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềThiết kế - Mỹ thuật
địa điểmHồ Chí Minh

Our company is currently looking to recruit a Graphic Designer to join our busy in-house marketing team.
Reporting directly to the Head of Marketing & Communications, this role is responsible for supporting the following activities:
•Execute design for corporate brand identity
•take care of all creative work for corporate marketing materials, web layouts, print ads, brochure, print work, newsletters, etc
•collaborate with internal clients to establish design and production expectation for project requests
•provide day to day support and coordination of work designing, desktop publishers, production specialist.

Xem chi tiết

Senior Consultant or Consultant - Internal Audit Risk Consulting Services

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn, Kế toán - Kiểm toán
địa điểmHà Nội, Hồ Chí Minh

KPMG Risk Consulting - Internal Audit, Risk and Compliance team helps companies to identify and manage risks inherent in business processes and technology systems that support business objectives, and provide them with the information needed to help managing risks in pursue of their strategic and financial goals.
We specialize in providing a comprehensive and cohesive client service solutions such as corporate governance, risk management and compliance, internal audit, continuous auditing and monitoring.
Risk consulting professionals will assist clients to design, implement and monitor their assurance mechanisms including enterprise-wide risk management and internal controls, outsourced and co-sourced internal audit services, establish and evaluate the effectiveness of the internal audit function, compliance reviews in relation to standards, contractual agreement, laws and regulations. We are seeking Consultant/Senior Consultant to join our teams in Hanoi and Ho Chi Minh City Office; and perform the following tasks:
•Involve in internal audit reviews, risk and controls assessment, internal controls testing, compliance reviews, investigations, process re-engineering and providing value-added recommendations.
•Assist with scope definition, requirements gathering, design programs, testing, reporting, training, implementation support and review.
•Delivering projects from planning to closure and perform first review of team member’s work.
•Assist with the preparation of proposals, business development, and practice administration.
•Serve as a liaison between clients and upper management.
•Identify and communicate technical matters to both clients and upper management.
•Serve as mentor to Consultants and new hires

Xem chi tiết

Audit Operations Assistant

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềHành chính - Văn phòng, Kế toán - Kiểm toán
địa điểmHồ Chí Minh

Reporting to the Audit Resource and Operations Manager, you will be based in District 7, Ho Chi Minh City. You will be responsible for supporting the team by:
- Maintaining the Audit department staff schedule
- Extracting and compiling monthly reports
- Tracking and maintaining various Excel listings and reports
- Being a point of contact for staff when they have questions
- Acting as a liaison between management and the staff group.
- Preparing ad hoc reports

Xem chi tiết

Assistant, Information Risk Management Team - IT Advisory

Mới Tốt Nghiệp
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn, IT phần mềm, Kế toán - Kiểm toán
địa điểmHà Nội

•Working as part of the IT Audit team to access technology issues, risks and providing advisory on risk mitigation.
•Assist in planning and executing the day-to-day activities of IT audit engagements for a variety of clients including system development, package implementation and/or platform reviews.
•Play a key role in KPMGs financial audit process that help evaluate the design and effectiveness of technology controls throughout the business cycle, identify and assess potential and significant business systems risks;
•Identify and undertake testing procedures of IT general and application controls related to financial reporting applications and IT environments.
•Identify and communicate IT audit findings to senior management and clients
•Help identify performance improvement opportunities for assigned clients assist in interview planning and documentation for client meetings for ITA projects
•Working as part of the IT Advisory team to provide IT Advisory related services, including IT Project Management, Business System Control services; Information System Governance & Performance Services; IT Internal Audit, Data and Analytic, Regulatory and Contract compliance.

Xem chi tiết

Legal Consultant or Senior Consultant

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềLuật - Pháp lý
địa điểmHà Nội

•Assisting clients in handling all licensing and regulatory compliance requirements as well as immigration
•Drafting and preparing all types of corporate, investment and business related agreements and documents
•Participating in the M&A team in performing due diligence, structuring, negotiating and contracting
•Developing and maintaining client relationship
•Mentoring and coaching legal assistants

Xem chi tiết

IT Advisory Senior/ Assistant Manager, Information Risk Management Team

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn, IT phần mềm, Kế toán - Kiểm toán
địa điểmHà Nội, Hồ Chí Minh

Responsibilities:
•Work as part of the IT Audit team to access technology issues, risks and providing advisory on risk mitigation.
•Assist in planning and executing the day-to-day activities of IT audit engagements for a variety of clients including system development, package implementation and/or platform reviews.
•Play a key role in KPMGs financial audit process that help evaluate the design and effectiveness of technology controls throughout the business cycle, identify and assess potential and significant business systems risks;
•Identify and undertake testing procedures of IT general and application controls related to financial reporting applications and IT environments.
•Identify and communicate IT audit findings to senior management and clients
•Help identify performance improvement opportunities for assigned clients assist in interview planning and documentation for client meetings for ITA projects
•Work as part of the IT Advisory team to provide IT Advisory related services, including IT Project Management, Business System Control services; Information System Governance & Performance Services; IT Internal Audit, Data and Analytic, Regulatory and Contract compliance.

Xem chi tiết

Consultant or Senior Consultant - Risk Management - Financial Services

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn, Ngân hàng - Chứng khoán - Đầu tư
địa điểmHà Nội

FS Risk Consulting professionals work with financial institutions and other corporate clients to provide the financial risk management solutions, including commercial/consumer credit risk services, systematic management of market risks, cash positions and liquidity requirements in the financial arena. Main responsibilities including:
•Be a team member to helping clients to design and validate credit scoring models:
•Performing Basel II/Solvency II review and transformation project;
•Loan file reviews, due diligence support, allowance for loan loss reviews, loan operational reviews, credit analytics and modeling;
•Assisting clients in development of market risk strategy and controls, risk-adjusted performance measurement, and reporting structures and procedures;
•Supporting clients in liquidity management processes, including strategic and operational ALM, margin sensitivity, economic capital value sensitivity, earning at risk;
•Assisting clients in liquidity funding plan, contingency plan; micro and macro hedging on banking book asset; market scenario and liquidity scenario for stress testing; calculation of Net Interest Income; Fund Transfer Pricing;
•Working with experts to developing the solutions to mitigate operational risks of the financial institutions;
•Support Manager in the preparation of proposals, business development, and practice administration;

Xem chi tiết

HR Senior

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềNhân sự
địa điểmHà Nội

Reporting to the HR Manager, you will be responsible for HR general administration supporting in HR Shared Services related topics, such as:
•Maintaining employee filling and database, HR system and intranet
•Prepare HR reports periodically
•Be in charge of HR local support processes (Social/Health insurance allowance, on-boarding logistics arrangement, work-permit, termination, personal income tax, remuneration and benefit in kinds) for Ho Chi Minh City office as well.

Xem chi tiết

Manager, Strategy Group

Thực tập sinh
Trên 30 triệu / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềTư vấn
địa điểmHồ Chí Minh

Our Strategy Group in KPMG Deal Advisory Ho Chi Minh City is looking to attract professional, talented individuals who have a passion for identifying and creating innovative solutions for clients.
The role of our Strategy Group is to work with C-level Executives to identify, structure and solve their most critical strategic issues across the economic and transaction cycles. As part of a fast-paced and dynamic group, our consultant offer strategic advice on financial, business and operating models to corporate, public sector and private equity clients. Our consultants also receive a superior level of coaching and support to enable them to meet the needs of our global client base
It is an exciting time to join the Strategy Group in Vietnam office as we are growing rapidly due to our unique propositions and the strength of our client relationships. As a team, we are a group of bright individuals who are passionate about having fun both inside and outside of work.
Main responsibilities
-Detailed oriented person who has experience in managing the team in developing and delivering complex strategy projects
-Responsible for leading multiple engagements at the same time while reporting directly to Strategy Group leadership
-More specifically, manage day-to-day project-based communication and activities with clients as assigned, which may include:
oActing as a bridge between the clients, team leadership and the project team to manage and execute assigned client projects
oCommunicate and meet with the clients to understand their project requirements and as and where necessary, manage their expectations
oLead the project team in delivering project works through primary and secondary research, data analysis and interpretation, problem solving, identifying key issues, formulating recommendations and reporting all findings in KPMG’s standard reporting templates
oDemonstrate deep expertise and an ability to generate insights in a chosen sector
oPresent findings and suggestions to clients with ample justification and practical advice
oWork with team leadership to provide guidance to team members for any occurring problems and issues
-Ensure the Firm’s risk management frameworks are adhered to
-Build and maintain a strong internal and external network
-Work with leadership to develop sector-specific focus initiative in the team
-Support leadership in business development activities
-Provide coaching to subordinate and junior team members
-Demonstrate high levels of drive, ambition and the ability to lead work at high levels of intensity

Xem chi tiết

Audit Senior

Nhân viên
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềKế toán - Kiểm toán
địa điểmHà Nội, Hồ Chí Minh

The successful candidates will be involved in audit teams servicing local and multinational clients and monitoring the completion of audit assignments, including reporting to our clients board of management.
Your job scope will include planning and organizing audit assignments, conducting reviews on the systems of accounting and internal controls, finalization of statutory and group financial statements and reviewing audit reports, management letters, consolidated accounts, tax and deferred tax computations and overseas reporting packages.
You will lead teams of assistant auditors and execute efficient client audits with high quality deliverables. Your clients will range from a variety of different specializations throughout the country and region. You will work closely with Managers, Directors and Partners.

Xem chi tiết

ERP Maintenance Support

Mới Tốt Nghiệp
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềKế toán - Kiểm toán, IT phần mềm
địa điểmHồ Chí Minh

Your role as an ERP Maintenance Support will be to work in partnership with clients, advising them how to resolve ERP issues (support level 2) and other Technical Support in order to meet their business objectives or overcome problems. Act as the liaison between the customer and the consultant for system change requirements. Ensure the period closure and data accuracy.
Responsibilities:
-Directly deliver to solutions for ERP issues.
-Coordinate with professional team for the complex issues.
-Work closely to clients to manage the issue list through the supporting tool.
-Processes change requests from customers for the current system.
-Make weekly / monthly / quarterly reports to Support Team Manager and Customer.
-Meet with clients to determine requirements
-Clarify clients’ expectations, understand their work practices and the nature of their business
-Prepare documentation and support in developing deliverables to clients
-Support training and end-user (If need)

Xem chi tiết

Front-End Internship (Html5, CSS, Javascript)

Mới Tốt Nghiệp
Thỏa thuận / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềIT phần mềm
địa điểmHồ Chí Minh

Front End Developer with experience developing in modern HTML5, CSS3 and JavaScript sought by an exciting. The position offers an opportunity to work abroad with matching salary based on the working region.
Youll be working within a close-knit, lean development team and will be exposed to some exciting international projects including web application development, website enhancements and UI development across web & mobile.
The successful Front End Developer will have the following skills:
- Strong experience with hand coded HTML5 & CSS3
- Experience with OO JavaScript exposure
- Responsive & Cross Browser development experience
- An appreciation of UI development and interpreting design briefs from designers
- Work with OutSystems Platform. More details can be found on http://outsystems.com
- This opportunity would suit a mid-weight front end developer looking to gain more commercial experience and make a real impact in the growth of business

Xem chi tiết

Manager/ Associate Director - Financial Management Consulting

Thực tập sinh
Trên 30 triệu / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềNgân hàng - Chứng khoán - Đầu tư, Kế toán - Kiểm toán
địa điểmHồ Chí Minh

KPMG Consulting – Finance Management Team assists our clients in aligning finance and accounting (F&A) function activities with business strategy, making more informed decisions and staying on top of regulatory requirements. Our objective is helping client to maximize the F&A’s performance and increase its value to the business, KPMG provide a range of financial management services under our three service networks — efficient finance operations, effective decision support, and finance strategy & transformation.
Within the Financial Management area we are looking to build on our success to pursue further opportunities with our existing clients and attracting new clients.
We assist our clients in strengthening their finance operations by improving transparency, information integrity, and controls to help build and maintain stakeholder trust. We also support their efforts to apply the finance discipline to increase profitability and lower costs. Our financial management services addresses a number of priorities within a business and we are therefore looking at people who have worked and have experience in the following areas:
• Finance transformation
• Financial and management reporting
• Finance operations effectiveness
• Financial planning and analysis improvement
• Cost optimization and value creation
Skills and Experience:
We are looking for like-minded individuals who have a strong desire to develop their career and abilities within a rapidly developing area of the firm with experience and skills (not limited to):
• Leadership, management and project delivery.
• Extensive experience in Planning & Budgeting, Management Reporting, Cost optimization, Finance & Accounting at the processes and trasactional level.
• Manage, direct and delegate effectively to project team members in the delivery of projects for our clients
• Pride in their work and the quality of their work.
• Keep abreast of current trends and ongoing development of technical skills.

Xem chi tiết

Senior Consultant/ Assistant Manager - Financial Management Consulting Team

Nhân viên
20 - 30 triệu / tháng
hình thức làm việcToàn thời gian cố định
yêu cầu bằng cấpKhông yêu cầu
yêu cầu giới tínhKhông yêu cầu
ngành nghềNgân hàng - Chứng khoán - Đầu tư, Kế toán - Kiểm toán
địa điểmHà Nội, Hồ Chí Minh

Job Description
KPMG Consulting – Finance Management Team assists our clients in aligning finance and accounting (F&A) function activities with business strategy, making more informed decisions and staying on top of regulatory requirements. Our objective is helping client to maximise the F&A’s performance and increase its value to the business, KPMG provide a range of financial management services under our three service networks — efficient finance operations, effective decision support, and finance strategy & transformation.
Within the Financial Management area we are looking to build on our success to pursue further opportunities with our existing clients and attracting new clients.
We assist our clients in strengthening their finance operations by improving transparency, information integrity, and controls to help build and maintain stakeholder trust. We also support their efforts to apply the finance discipline to increase profitability and lower costs. Our financial management services addresses a number of priorities within a business and we are therefore looking at people who have worked and have experience in the following areas:
• Finance transformation
• Financial and management reporting
• Finance operations effectiveness
• Financial planning and analysis improvement
• Cost optimization and value creation

Xem chi tiết
2
Liên hệ qua skype Liên hệ qua số điện thoại