{"id":4036,"date":"2025-12-04T00:31:55","date_gmt":"2025-12-04T07:31:55","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4036"},"modified":"2026-01-08T02:26:13","modified_gmt":"2026-01-08T09:26:13","slug":"kiem-toan-doc-lap-la-gi","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/","title":{"rendered":"\u72ec\u7acb\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u5f79\u5272\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u3068\u306f\u3001\u5185\u90e8\u696d\u52d9\u3068\u306f\u7121\u95a2\u4fc2\u306e\u5916\u90e8\u76e3\u67fb\u6a5f\u95a2\u307e\u305f\u306f\u76e3\u67fb\u4eba\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u4f1a\u8a08\u8a18\u9332\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u304b\u3064\u516c\u6b63\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u3001\u6295\u8cc7\u5bb6\u3001\u682a\u4e3b\u3001\u305d\u3057\u3066\u898f\u5236\u5f53\u5c40\u304c\u5341\u5206\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3048\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u3001\u8a55\u5224\u306e\u5411\u4e0a\u3001\u305d\u3057\u3066\u5e02\u5834\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u30ea\u30b9\u30af\u8efd\u6e1b\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Muc_tieu_cua_kiem_toan_doc_lap\" >\u72ec\u7acb\u76e3\u67fb\u306e\u76ee\u7684\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Co_so_phap_ly_cua_kiem_toan_doc_lap\" >\u72ec\u7acb\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Chuan_muc_va_dao_duc_trong_kiem_toan_doc_lap\" >\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3051\u308b\u57fa\u6e96\u3068\u502b\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Phan_biet_kiem_toan_doc_lap_va_kiem_toan_noi_bo\" >\u72ec\u7acb\u76e3\u67fb\u3068\u5185\u90e8\u76e3\u67fb\u306e\u533a\u5225<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Doi_tuong_cua_kiem_toan_doc_lap\" >\u72ec\u7acb\u76e3\u67fb\u306e\u5bfe\u8c61<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Cac_loai_hinh_kiem_toan_doc_lap\" >\u72ec\u7acb\u76e3\u67fb\u306e\u7a2e\u985e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_bao_cao_tai_chinh\" >\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_tuan_thu\" >\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_hoat_dong\" >\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Kiem_toan_dac_biet\" >\u7279\u5225\u76e3\u67fb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Quy_trinh_kiem_toan_doc_lap\" >\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Lap_ke_hoach_kiem_toan\" >\u76e3\u67fb\u8a08\u753b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Thu_thap_thong_tin_va_chung_tu\" >\u60c5\u5831\u3068\u66f8\u985e\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Kiem_tra_va_danh_gia\" >\u30c6\u30b9\u30c8\u3068\u8a55\u4fa1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Danh_gia_he_thong_kiem_soat_noi_bo\" >\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Lap_bao_cao_kiem_toan\" >\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Trinh_bay_va_ban_giao_bao_cao\" >\u30ec\u30dd\u30fc\u30c8\u3092\u63d0\u793a\u3057\u3066\u6e21\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Dich_vu_kiem_toan_doc_lap_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u72ec\u7acb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Thach_thuc_trong_kiem_toan_doc_lap\" >\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3051\u308b\u8ab2\u984c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/ja\/kiem-toan-doc-lap-la-gi\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u306e\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u900f\u660e\u6027\u3001\u6b63\u78ba\u6027\u3001\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u4f01\u696d\u304c\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u305d\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u5065\u5168\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u305f\u3081\u306e\u4fe1\u983c\u3067\u304d\u308b\u57fa\u76e4\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306e\u5168\u4f53\u7684\u306a\u67a0\u7d44\u307f\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6982\u5ff5\u3068\u76ee\u7684\u3092\u7279\u5b9a\u3057\u3001\u8ca1\u52d9\u7ba1\u7406\u306e\u52b9\u7387\u6027\u3092\u5411\u4e0a\u3055\u305b\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u5e02\u5834\u3067\u306e\u8a55\u5224\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_doc_lap_la_gi\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u3068\u306f\u4f55\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3084\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3068\u516c\u6b63\u6027\u3092\u8a55\u4fa1\u3001\u691c\u8a3c\u3001\u691c\u8a3c\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u4f01\u696d\u3068\u306f\u5168\u304f\u95a2\u4fc2\u306e\u306a\u3044\u5916\u90e8\u76e3\u67fb\u6a5f\u95a2\u307e\u305f\u306f\u500b\u4eba\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4043\" aria-describedby=\"caption-attachment-4043\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4043\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap.png\" alt=\"T\u1ed5ng quan v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Tong-quan-ve-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4043\" class=\"wp-caption-text\">\u72ec\u7acb\u76e3\u67fb\u306e\u6982\u8981<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3001\u696d\u7e3e\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u5341\u5206\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3048\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u306e\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7ba1\u7406\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u306e\u5411\u4e0a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u4e3b\u306a\u76ee\u7684\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u3092\u78ba\u4fdd\u3059\u308b: \u6570\u5b57\u304c\u8ca1\u52d9\u72b6\u6cc1\u3068\u696d\u7e3e\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7ba1\u7406\u306e\u6539\u5584: \u30a8\u30e9\u30fc\u3068\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3057\u3001\u52b9\u7387\u3092\u5411\u4e0a\u3059\u308b\u305f\u3081\u306e\u63d0\u6848\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u304a\u3088\u3073\u4f1a\u8a08\u57fa\u6e96\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u9055\u53cd\u3084\u898f\u5236\u5f53\u5c40\u3068\u306e\u7d1b\u4e89\u306e\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u304b\u3089\u306e\u4fe1\u983c\u306e\u5411\u4e0a: \u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u6295\u8cc7\u5bb6\u3084\u9280\u884c\u304b\u3089\u3088\u308a\u9ad8\u3044\u4fe1\u983c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u610f\u601d\u6c7a\u5b9a\u652f\u63f4: \u30ea\u30fc\u30c0\u30fc\u304c\u6b63\u78ba\u306a\u8ca1\u52d9\u304a\u3088\u3073\u6226\u7565\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u306e\u306b\u5f79\u7acb\u3064\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_cua_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u6d3b\u52d5\u306f\u3001\u56fd\u5bb6\u304a\u3088\u3073\u8ca1\u52d9\u7701\u304c\u767a\u884c\u3059\u308b\u6cd5\u7684\u6587\u66f8\u3001\u6cd5\u4ee4\u3001\u304a\u3088\u3073\u76e3\u67fb\u57fa\u6e96\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u6d3b\u52d5\u306e\u5ba2\u89b3\u6027\u3001\u900f\u660e\u6027\u3001\u898f\u5236\u9075\u5b88\u304c\u78ba\u4fdd\u3055\u308c\u3001\u4f01\u696d\u3001\u6295\u8cc7\u5bb6\u3001\u305d\u3057\u3066\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u9593\u306e\u4fe1\u983c\u95a2\u4fc2\u3082\u69cb\u7bc9\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u72ec\u7acb\u76e3\u67fb\u6d3b\u52d5\u3092\u898f\u5236\u3059\u308b\u4e3b\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u306e\u6982\u8981\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u72ec\u7acb\u76e3\u67fb\u306e\u6cd5\u7684\u6839\u62e0\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u7684\u6587\u66f8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30e1\u30a4\u30f3\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u767a\u884c\u6a5f\u95a2<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Law-No-67-2011-QH12-of-March-29-2011-on-independent-audit-126679.aspx?tab=7\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u76e3\u67fb\u4eba\u304a\u3088\u3073\u76e3\u67fb\u6cd5\u4eba\u306e\u539f\u5247\u3001\u7bc4\u56f2\u3001\u8077\u696d\u5b9f\u8df5\u306e\u6761\u4ef6\u3001\u8cac\u4efb\u3092\u898f\u5236\u3059\u308b\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u6cd5\u7684\u6587\u66f8\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u4f1a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u4ee417\/2012\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u6cd5\u306e\u7279\u5b9a\u306e\u898f\u5b9a\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u3042\u308a\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u5c02\u9580\u696d\u52d9\u304a\u3088\u3073\u7ba1\u7406\u306e\u767b\u9332\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7214\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96\uff08VSA\uff09\u5236\u5ea6\u304c\u516c\u5e03\u3055\u308c\u3001\u72ec\u7acb\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3001\u624b\u9806\u3001\u8077\u696d\u502b\u7406\u304c\u898f\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56de\u89a7203\/2012\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u8cea\u7ba1\u7406\u304a\u3088\u3073\u76e3\u67fb\u6cd5\u4eba\u306e\u5831\u544a\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u7701<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306e\u56fd\u5185\u6163\u884c\u306b\u5408\u308f\u305b\u3066\u8abf\u6574\u30fb\u9069\u5fdc\u3055\u308c\u3066\u304a\u308a\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u8cea\u3068\u7d71\u5408\u3092\u78ba\u4fdd\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\uff08IFAC\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Chuan_muc_va_dao_duc_trong_kiem_toan_doc_lap\"><\/span><strong>\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3051\u308b\u57fa\u6e96\u3068\u502b\u7406<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u304c\u52b9\u679c\u7684\u304b\u3064\u4fe1\u983c\u3067\u304d\u308b\u3082\u306e\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u76e3\u67fb\u4eba\u306f\u5c02\u9580\u7684\u57fa\u6e96\u3068\u502b\u7406\u539f\u5247\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u4f01\u696d\u3068\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3057\u306a\u304c\u3089\u3001\u5ba2\u89b3\u7684\u3001\u8aa0\u5b9f\u304b\u3064\u900f\u660e\u6027\u306e\u3042\u308b\u696d\u52d9\u3092\u9042\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3051\u308b\u57fa\u6e96\u3068\u502b\u7406\u306e\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30ab\u30c6\u30b4\u30ea<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u76e3\u67fb\u306e\u91cd\u8981\u6027<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u57fa\u6e96<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u76e3\u67fb\u57fa\u6e96 (VAS) \u304a\u3088\u3073\u56fd\u969b\u76e3\u67fb\u57fa\u6e96 (ISA) \u306b\u6e96\u62e0\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u304c\u6cd5\u7684\u304b\u3064\u5c02\u9580\u7684\u306a\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u6b63\u3057\u304f\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3001\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306e\u4fe1\u983c\u6027\u304c\u5411\u4e0a\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u6027\u3068\u5ba2\u89b3\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u4eba\u306f\u4e8b\u696d\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305a\u3001\u7d4c\u55b6\u306b\u3082\u95a2\u4e0e\u3057\u307e\u305b\u3093\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8aa0\u5b9f\u6027\u3068\u5ba2\u89b3\u6027\u3092\u7dad\u6301\u3057\u3001\u5229\u76ca\u76f8\u53cd\u3092\u56de\u907f\u3057\u3001\u4fe1\u983c\u3067\u304d\u308b\u76e3\u67fb\u7d50\u679c\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u60c5\u5831\u3001\u6226\u7565\u3001\u307e\u305f\u306f\u4f01\u696d\u79d8\u5bc6\u3092\u958b\u793a\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u3068\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u5229\u76ca\u3092\u4fdd\u8b77\u3057\u3001\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8aa0\u5b9f\u3055\u3068\u8cac\u4efb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30ec\u30dd\u30fc\u30c8\u306f\u5b9f\u969b\u306e\u72b6\u6cc1\u3092\u53cd\u6620\u3057\u305f\u6b63\u78ba\u306a\u7d50\u679c\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u7d50\u679c\u304c\u5b9f\u7528\u7684\u306a\u4fa1\u5024\u3092\u6301\u3064\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u7d4c\u55b6\u3092\u6539\u5584\u3057\u3001\u5065\u5168\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u306e\u54c1\u8cea<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u624b\u9806\u306b\u5f93\u3063\u3066\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u5341\u5206\u306a\u8a3c\u62e0\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7cbe\u5ea6\u3092\u5411\u4e0a\u3055\u305b\u3001\u30a8\u30e9\u30fc\u3084\u30ea\u30b9\u30af\u3092\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u691c\u51fa\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u904b\u7528\u52b9\u7387\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_doc_lap_va_kiem_toan_noi_bo\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u3068\u5185\u90e8\u76e3\u67fb\u306e\u533a\u5225<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u3068\u5185\u90e8\u76e3\u67fb\u306f\u3069\u3061\u3089\u3082\u8ca1\u52d9\u696d\u52d9\u306e\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u30892\u7a2e\u985e\u306e\u76e3\u67fb\u306f\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u5bfe\u8c61\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u9069\u5207\u306a\u76e3\u67fb\u624b\u6cd5\u3092\u9078\u629e\u3057\u3001\u4e21\u65b9\u306e\u76e3\u67fb\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u72ec\u7acb\u76e3\u67fb\u3068\u5185\u90e8\u76e3\u67fb\u306e\u6bd4\u8f03\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><b>\u57fa\u6e96<\/b><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><b>\u72ec\u7acb\u76e3\u67fb<\/b><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><b>\u5185\u90e8\u76e3\u67fb<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\u5b9f\u65bd\u4e3b\u4f53<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304b\u3089\u72ec\u7acb\u3057\u305f\u5916\u90e8\u76e3\u67fb\u4f1a\u793e\u307e\u305f\u306f\u76e3\u67fb\u4eba\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u90e8\u9580\u306f\u4f01\u696d\u306e\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\u30bf\u30fc\u30b2\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u5831\u544a\u304c\u5916\u90e8\u95a2\u4fc2\u8005\u306b\u5bfe\u3057\u3066\u771f\u5b9f\u304b\u3064\u900f\u660e\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u30d7\u30ed\u30bb\u30b9\u3092\u691c\u67fb\u3001\u76e3\u8996\u3001\u6539\u5584\u3057\u3066\u3001\u7ba1\u7406\u52b9\u7387\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\u7bc4\u56f2<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\u4e3b\u306b\u8ca1\u52d9\u5831\u544a\u66f8\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u60c5\u5831\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u5185\u90e8\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u542b\u3080\u3001\u30d3\u30b8\u30cd\u30b9\u904b\u55b6\u306e\u3042\u3089\u3086\u308b\u5074\u9762\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u62d8\u675f\u529b\u304c\u3042\u308b<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7279\u306b\u4e0a\u5834\u4f01\u696d\uff09\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\u30aa\u30d7\u30b7\u30e7\u30f3\u3002\u5185\u90e8\u7ba1\u7406\u304a\u3088\u3073\u904b\u7528\u306e\u6700\u9069\u5316\u306e\u76ee\u7684\u3067\u4f7f\u7528\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\u5ba2\u89b3\u6027<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\u66f9\u6c0f\u306f\u793e\u5916\u8005\u306a\u306e\u3067\u793e\u5185\u306e\u5229\u76ca\u306b\u5de6\u53f3\u3055\u308c\u306a\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u5185\u306e\u4eba\u9593\u95a2\u4fc2\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\u7d50\u679c\u5831\u544a<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u9280\u884c\u3001\u898f\u5236\u5f53\u5c40\u5411\u3051\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30ea\u30fc\u30c0\u30fc\u5411\u3051\u306b\u3001\u6539\u5584\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 18.2364%;\"><span style=\"font-weight: 400;\">\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/span><\/td>\n<td style=\"text-align: center; width: 41.6834%;\"><span style=\"font-weight: 400;\">\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3001\u8ca1\u52d9\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u6295\u8cc7\u5224\u65ad\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center; width: 39.2786%;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u7ba1\u7406\u3092\u6539\u5584\u3057\u3001\u30a8\u30e9\u30fc\u3092\u7279\u5b9a\u3057\u3001\u904b\u7528\u52b9\u7387\u3092\u9ad8\u3081\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_cua_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u306e\u5bfe\u8c61<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u304a\u3088\u3073\u4e8b\u696d\u904b\u55b6\u306b\u304a\u3044\u3066\u900f\u660e\u6027\u3068\u8aa0\u5b9f\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u7d44\u7e54\u306b\u5bfe\u3057\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4040\" aria-describedby=\"caption-attachment-4040\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4040\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap.png\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee7a ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-cua-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4040\" class=\"wp-caption-text\">\u72ec\u7acb\u76e3\u67fb\u306e\u5bfe\u8c61<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d: \u682a\u5f0f\u4f1a\u793e\u3001\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u3001\u516c\u958b\u4f1a\u793e\u3001\u7279\u306b\u56fd\u8cc7\u672c\u306b\u3088\u308b\u4f1a\u793e\u3084\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5236\u5f53\u5c40\u3068\u6295\u8cc7\u5bb6: \u9280\u884c\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3001\u4e3b\u8981\u682a\u4e3b\u306f\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u8ca1\u52d9\u5b9f\u7e3e\u3092\u8a55\u4fa1\u3057\u3001\u6295\u8cc7\u6c7a\u5b9a\u3092\u4e0b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u7d44\u7e54\u304a\u3088\u3073\u30d1\u30fc\u30c8\u30ca\u30fc: \u4fe1\u7528\u6a5f\u95a2\u3001\u30d3\u30b8\u30cd\u30b9 \u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u7a0e\u52d9\u5f53\u5c40\u3001\u307e\u305f\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u900f\u660e\u6027\u3068\u516c\u5e73\u6027\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u7b2c\u4e09\u8005\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_hinh_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u306e\u7a2e\u985e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u5358\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u7cbe\u67fb\u3059\u308b\u3060\u3051\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u4f01\u696d\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u69d8\u3005\u306a\u76ee\u7684\u3084\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u308b\u305f\u3081\u306b\u3001\u69d8\u3005\u306a\u5f62\u614b\u306e\u76e3\u67fb\u3092\u7db2\u7f85\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u306e\u4e2d\u3067\u6700\u3082\u4e00\u822c\u7684\u306a\u7a2e\u985e\u3067\u3059\u3002\u3053\u306e\u76e3\u67fb\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u4f5c\u6210\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u516c\u6b63\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ca1\u52d9\u60c5\u5831\u304c\u4f01\u696d\u306e\u4e8b\u696d\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u4fdd\u8a3c\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u4eba\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5024\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u4f1a\u8a08\u8a18\u9332\u3001\u304a\u3088\u3073\u95a2\u9023\u8a3c\u62e0\u3092\u7cbe\u67fb\u3057\u3001\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3001\u5b8c\u5168\u6027\u3001\u304a\u3088\u3073\u5408\u6cd5\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u304c\u30d9\u30c8\u30ca\u30e0\u4f1a\u8a08\u57fa\u6e96\uff08VAS\uff09\u304a\u3088\u3073\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08ISA\uff09\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u3078\u306e\u6e96\u62e0\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3001\u6295\u8cc7\u5bb6\u3001\u9280\u884c\u3001\u898f\u5236\u5f53\u5c40\u306b\u5e83\u304f\u53d7\u3051\u5165\u308c\u3089\u308c\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tuan_thu\"><\/span><b>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u898f\u5236\u3001\u793e\u5185\u30dd\u30ea\u30b7\u30fc\u3001\u304a\u3088\u3073\u5951\u7d04\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8abf\u67fb\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u72ec\u7acb\u76e3\u67fb\u306e\u4e00\u7a2e\u3067\u3059\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306e\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u898f\u5236\u5f53\u5c40\u3068\u306e\u7d1b\u4e89\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4039\" aria-describedby=\"caption-attachment-4039\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4039\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap.png\" alt=\"C\u00e1c lo\u1ea1i h\u00ecnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cac-loai-hinh-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4039\" class=\"wp-caption-text\">\u72ec\u7acb\u76e3\u67fb\u306e\u7a2e\u985e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u4f01\u696d\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u696d\u52d9\u3092\u8a55\u4fa1\u3057\u3001\u9055\u53cd\u3084\u6f0f\u308c\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7a0e\u52d9\u7533\u544a\u3001\u5951\u7d04\u5c65\u884c\u3001\u696d\u754c\u306e\u6cd5\u4ee4\u30fb\u898f\u5236\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5\u306a\u3069\u3092\u8abf\u67fb\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u76e3\u67fb\u306f\u3001\u4f01\u696d\u304c\u5185\u90e8\u7ba1\u7406\u306e\u5f31\u70b9\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u554f\u984c\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u30d7\u30ed\u30bb\u30b9\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u3092\u884c\u3044\u3001\u4f01\u696d\u304c\u52b9\u7387\u7684\u306b\u696d\u52d9\u3092\u904b\u55b6\u3057\u3001\u6cd5\u4ee4\u3092\u5b8c\u5168\u306b\u9075\u5b88\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong\"><\/span><b>\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u696d\u52d9\u76e3\u67fb\u306f\u3001\u8ca1\u52d9\u6570\u5024\u306e\u691c\u8a3c\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u696d\u52d9\u904b\u55b6\u306e\u52b9\u7387\u6027\u3001\u7d4c\u6e08\u6027\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u8a55\u4fa1\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u72ec\u7acb\u76e3\u67fb\u306e\u4e00\u7a2e\u3067\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u4f01\u696d\u306e\u696d\u52d9\u904b\u55b6\u306e\u52b9\u7387\u5316\u3068\u8cc7\u6e90\u306e\u52b9\u7387\u7684\u306a\u6d3b\u7528\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u4f01\u696d\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3001\u305d\u3057\u3066\u5b9f\u969b\u306e\u696d\u52d9\u904b\u55b6\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002\u8cc7\u6e90\u304c\u52b9\u7387\u7684\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u30b3\u30b9\u30c8\u304c\u59a5\u5f53\u3067\u3042\u308b\u304b\u3001\u30d7\u30ed\u30bb\u30b9\u304c\u6700\u9069\u5316\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u696d\u52d9\u76e3\u67fb\u306f\u3001\u7d4c\u55b6\u3068\u696d\u52d9\u904b\u55b6\u306b\u304a\u3051\u308b\u6f5c\u5728\u7684\u306a\u554f\u984c\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u8aa4\u308a\u3001\u7121\u99c4\u3001\u30ea\u30b9\u30af\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306f\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u3092\u884c\u3044\u3001\u4f01\u696d\u306e\u52b9\u7387\u6027\u5411\u4e0a\u3068\u640d\u5931\u306e\u6700\u5c0f\u5316\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_dac_biet\"><\/span><b>\u7279\u5225\u76e3\u67fb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7279\u5225\u76e3\u67fb\u306f\u3001\u4f01\u696d\u307e\u305f\u306f\u95a2\u9023\u5f53\u4e8b\u8005\u304b\u3089\u306e\u7279\u5225\u306a\u8981\u8acb\u306b\u57fa\u3065\u304d\u3001\u6a19\u6e96\u7684\u306a\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u308f\u305a\u306b\u5b9f\u65bd\u3055\u308c\u308b\u72ec\u7acb\u76e3\u67fb\u306e\u4e00\u7a2e\u3067\u3059\u3002\u3053\u306e\u30bf\u30a4\u30d7\u306e\u76e3\u67fb\u306f\u901a\u5e38\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u8a73\u7d30\u306a\u8a55\u4fa1\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u3084\u7279\u5b9a\u306e\u76ee\u7684\u306e\u305f\u3081\u306b\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u6c11\u55b6\u5316\u3001\u5408\u4f75\u30fb\u8cb7\u53ce\u3001\u89e3\u6563\u3001\u307e\u305f\u306f\u7d44\u7e54\u518d\u7de8\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u7279\u5225\u76e3\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u76ee\u7684\u306f\u3001\u4f01\u696d\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u8cc7\u672c\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u306b\u5fc5\u8981\u306a\u3001\u6b63\u78ba\u3067\u5b8c\u5168\u304b\u3064\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u4e2d\u3001\u76e3\u67fb\u4eba\u306f\u3001\u8cc7\u7523\u4fa1\u5024\u306e\u6c7a\u5b9a\u3001\u8ca0\u50b5\u306e\u8a55\u4fa1\u3001\u5927\u898f\u6a21\u306a\u53d6\u5f15\u306e\u8abf\u67fb\u3001\u7279\u5b9a\u306e\u30ea\u30b9\u30af\u306e\u5206\u6790\u306a\u3069\u3001\u4f01\u696d\u306b\u5fc5\u8981\u306a\u7279\u5b9a\u306e\u554f\u984c\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u5ba2\u89b3\u6027\u3001\u5b8c\u5168\u6027\u3001\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u8a73\u7d30\u306a\u624b\u9806\u3067\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002\u5404\u624b\u9806\u306f\u3001\u76e3\u67fb\u4eba\u304c\u6b63\u78ba\u3067\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u7d50\u8ad6\u3092\u5c0e\u304d\u51fa\u3059\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_ke_hoach_kiem_toan\"><\/span><b>\u76e3\u67fb\u8a08\u753b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u3092\u958b\u59cb\u3059\u308b\u524d\u306b\u3001\u8a08\u753b\u6bb5\u968e\u3067\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3057\u307e\u3059\u3002 <\/span><span style=\"font-weight: 400;\">\u3053\u306e\u30d5\u30a7\u30fc\u30ba\u3067\u306f\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u304c\u5206\u6790\u3055\u308c\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u91cd\u8981\u306a\u9805\u76ee\u304c\u7279\u5b9a\u3055\u308c\u3001\u6700\u3082\u5f71\u97ff\u306e\u5927\u304d\u3044\u90e8\u5206\u306b\u76e3\u67fb\u3092\u96c6\u4e2d\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_4042\" aria-describedby=\"caption-attachment-4042\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4042\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap.png\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap.png 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-300x200.png 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-1024x683.png 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-768x512.png 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-kiem-toan-doc-lap-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4042\" class=\"wp-caption-text\">\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u540c\u6642\u306b\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u5404\u30e1\u30f3\u30d0\u30fc\u306b\u5177\u4f53\u7684\u306a\u30bf\u30b9\u30af\u3092\u5272\u308a\u5f53\u3066\u3001\u8a73\u7d30\u306a\u5b9f\u65bd\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7b56\u5b9a\u3057\u3001\u4f5c\u696d\u306e\u9032\u6357\u3068\u52b9\u7387\u3092\u78ba\u4fdd\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thu_thap_thong_tin_va_chung_tu\"><\/span><b>\u60c5\u5831\u3068\u66f8\u985e\u3092\u53ce\u96c6\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8a73\u7d30\u306a\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u524d\u306b\u3001\u60c5\u5831\u3068\u6587\u66f8\u3092\u53ce\u96c6\u3059\u308b\u6bb5\u968e\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u306f\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u5b8c\u5168\u306b\u628a\u63e1\u3057\u3001\u4e8b\u696d\u904b\u55b6\u3092\u7406\u89e3\u3057\u3001\u4f01\u696d\u306e\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u53ce\u96c6\u3055\u308c\u305f\u60c5\u5831\u306f\u3001\u305d\u306e\u5f8c\u306e\u76e3\u67fb\u624b\u9806\u3092\u6b63\u78ba\u304b\u3064\u5ba2\u89b3\u7684\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56de\u53ce\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u4f1a\u8a08\u5e33\u7c3f\u3001\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u306a\u3069\u3001\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u6587\u66f8\u3092\u5fb9\u5e95\u7684\u306b\u7cbe\u67fb\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u4e8b\u696d\u904b\u55b6\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3001\u8ca0\u50b5\u306e\u72b6\u6cc1\u3082\u7cbe\u67fb\u3057\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3068\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u7dcf\u5408\u7684\u306b\u628a\u63e1\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_va_danh_gia\"><\/span><b>\u30c6\u30b9\u30c8\u3068\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5fc5\u8981\u306a\u60c5\u5831\u3068\u6587\u66f8\u3092\u3059\u3079\u3066\u53ce\u96c6\u3057\u305f\u5f8c\u3001\u691c\u8a3c\u30fb\u8a55\u4fa1\u6bb5\u968e\u306f\u72ec\u7acb\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u4e2d\u5fc3\u3068\u306a\u308b\u6bb5\u968e\u3067\u3042\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6bb5\u968e\u3067\u306f\u3001\u5831\u544a\u66f8\u306e\u6570\u5024\u3092\u539f\u672c\u3068\u6bd4\u8f03\u3057\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u4fe1\u983c\u6027\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u8aa4\u308a\u3001\u4e0d\u6b63\u3001\u307e\u305f\u306f\u7570\u5e38\u3092\u691c\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u6b8b\u9ad8\u78ba\u8a8d\u3001\u6bd4\u7387\u5206\u6790\u3001\u30e9\u30f3\u30c0\u30e0\u30c1\u30a7\u30c3\u30af\u3068\u3044\u3063\u305f\u5c02\u9580\u7684\u306a\u624b\u6cd5\u3092\u7528\u3044\u3066\u3001\u30c7\u30fc\u30bf\u306e\u5ba2\u89b3\u6027\u3068\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u5f97\u3089\u308c\u305f\u7d50\u679c\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u6b63\u6027\u3068\u5408\u7406\u6027\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u5f79\u7acb\u3061\u3001\u6700\u7d42\u7684\u306a\u76e3\u67fb\u610f\u898b\u3092\u5f62\u6210\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_he_thong_kiem_soat_noi_bo\"><\/span><b>\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308a\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u6d3b\u52d5\u3092\u3069\u306e\u3088\u3046\u306b\u7d44\u7e54\u3001\u7ba1\u7406\u3001\u76e3\u8996\u3057\u3066\u3044\u308b\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002\u3053\u306e\u30d5\u30a7\u30fc\u30ba\u306e\u4e3b\u306a\u76ee\u7684\u306f\u3001\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u306e\u6709\u52b9\u6027\u3092\u5224\u65ad\u3057\u3001\u30a8\u30e9\u30fc\u3084\u4e0d\u6b63\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u5f31\u70b9\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u4eba\u306f\u6587\u66f8\u627f\u8a8d\u624b\u7d9a\u304d\u3001\u8cac\u4efb\u306e\u59d4\u8b72\u3001\u8cc7\u7523\u7ba1\u7406\u3001\u5728\u5eab\u7ba1\u7406\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u30ec\u30d3\u30e5\u30fc\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002\u3053\u306e\u8a55\u4fa1\u306f\u3001\u5185\u90e8\u898f\u5236\u306e\u9075\u5b88\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8a55\u4fa1\u7d50\u679c\u306f\u3001\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3001\u900f\u660e\u6027\u306e\u5411\u4e0a\u3001\u8ca1\u52d9\u5831\u544a\u306e\u60c5\u5831\u306e\u4fe1\u983c\u6027\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u63a8\u5968\u4e8b\u9805\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_kiem_toan\"><\/span><b>\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u691c\u67fb\u3001\u8a55\u4fa1\u3001\u5206\u6790\u306e\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u4f5c\u6210\u6bb5\u968e\u306f\u3001\u7d50\u679c\u3092\u8981\u7d04\u3057\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u5f0f\u306a\u8a55\u4fa1\u3092\u63d0\u4f9b\u3059\u308b\u91cd\u8981\u306a\u6bb5\u968e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306f\u3001\u66f8\u985e\u3001\u6570\u5024\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u691c\u67fb\u7d50\u679c\u3092\u63d0\u793a\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u6b63\u6027\u3001\u5408\u7406\u6027\u3001\u900f\u660e\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u898f\u5236\u5f53\u5c40\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u6b63\u78ba\u306a\u8ca1\u52d9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trinh_bay_va_ban_giao_bao_cao\"><\/span><b>\u30ec\u30dd\u30fc\u30c8\u3092\u63d0\u793a\u3057\u3066\u6e21\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u304c\u5b8c\u6210\u3057\u305f\u5f8c\u3001\u63d0\u793a\u3068\u63d0\u51fa\u306e\u6bb5\u968e\u306f\u72ec\u7acb\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u7d42\u6bb5\u968e\u3068\u306a\u308a\u307e\u3059\u3002\u76e3\u67fb\u7d50\u679c\u3092\u4f01\u696d\u3068\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u660e\u78ba\u304b\u3064\u900f\u660e\u6027\u3092\u6301\u3063\u3066\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u76ee\u6a19\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76e3\u67fb\u5831\u544a\u66f8\u306f\u4f1a\u793e\u306e\u7d4c\u55b6\u9663\u306b\u76f4\u63a5\u63d0\u51fa\u3055\u308c\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u8abf\u67fb\u7d50\u679c\u3068\u8a55\u4fa1\u3092\u7406\u89e3\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3055\u3089\u306b\u3001\u6cd5\u7684\u8981\u4ef6\u3084\u60c5\u5831\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u3001\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u898f\u5236\u5f53\u5c40\u306a\u3069\u306e\u4ed6\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u30ec\u30dd\u30fc\u30c8\u304c\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5831\u544a\u66f8\u306e\u5f15\u304d\u7d99\u304e\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u3001\u6539\u5584\u306e\u305f\u3081\u306e\u63d0\u8a00\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u63d0\u8a00\u306f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u3001\u5185\u90e8\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u306e\u6d17\u7df4\u3001\u305d\u3057\u3066\u5c06\u6765\u306e\u8ca1\u52d9\u904b\u55b6\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u306e\u6700\u5c0f\u5316\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dich_vu_kiem_toan_doc_lap_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u72ec\u7acb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network\u306f\u3001\u6cd5\u7684\u8981\u4ef6\u3001\u76e3\u67fb\u57fa\u6e96\u3001\u305d\u3057\u3066\u4f01\u696d\u306e\u7d4c\u55b6\u30cb\u30fc\u30ba\u306b\u5b8c\u5168\u306b\u5fdc\u3048\u308b\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306a\u72ec\u7acb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4f01\u696d\u304c\u8ca1\u52d9\u5831\u544a\u306e\u5b8c\u5168\u6027\u3001\u900f\u660e\u6027\u3001\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6295\u8cc7\u5bb6\u3001\u682a\u4e3b\u3001\u305d\u3057\u3066\u898f\u5236\u5f53\u5c40\u304b\u3089\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002MAN\u306e\u72ec\u7acb\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u306a\u8a55\u4fa1: MAN \u306e\u76e3\u67fb\u4eba\u306f\u3001\u6587\u66f8\u3001\u8a18\u9332\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u8a73\u7d30\u306b\u691c\u67fb\u3057\u3001\u5831\u544a\u66f8\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u304a\u3088\u3073\u76e3\u67fb\u57fa\u6e96\u306e\u9075\u5b88: \u5f53\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u6cd5\u5f8b\u304a\u3088\u3073\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d4c\u55b6\u6539\u5584\u306e\u305f\u3081\u306e\u63a8\u5968\u4e8b\u9805: MAN \u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u8a55\u4fa1\u306b\u52a0\u3048\u3066\u3001\u7d4c\u55b6\u52b9\u7387\u306e\u6539\u5584\u3001\u5185\u90e8\u7d71\u5236\u30d7\u30ed\u30bb\u30b9\u306e\u6700\u9069\u5316\u3001\u696d\u52d9\u904b\u55b6\u306e\u6700\u9069\u5316\u306b\u95a2\u3059\u308b\u63a8\u5968\u4e8b\u9805\u3082\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d6\u5f15\u3068\u6295\u8cc7\u306e\u30b5\u30dd\u30fc\u30c8: MAN \u304b\u3089\u306e\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30ec\u30dd\u30fc\u30c8\u306f\u3001\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u3001\u9280\u884c\u3001\u307e\u305f\u306f\u91cd\u8981\u306a\u91d1\u878d\u53d6\u5f15\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u4fe1\u983c\u3067\u304d\u308b\u57fa\u76e4\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_trong_kiem_toan_doc_lap\"><\/span><b>\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3051\u308b\u8ab2\u984c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306b\u306f\u9ad8\u5ea6\u306a\u5c02\u9580\u30b9\u30ad\u30eb\u304c\u6c42\u3081\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4e8b\u696d\u306e\u8907\u96d1\u3055\u3001\u6cd5\u7684\u8981\u4ef6\u3001\u305d\u3057\u3066\u81a8\u5927\u306a\u4f5c\u696d\u91cf\u306b\u8d77\u56e0\u3059\u308b\u6570\u591a\u304f\u306e\u8ab2\u984c\u306b\u76f4\u9762\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8ab2\u984c\u3092\u660e\u78ba\u306b\u7279\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u3068\u76e3\u67fb\u4eba\u306f\u5341\u5206\u306a\u6e96\u5099\u3092\u884c\u3044\u3001\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u72ec\u7acb\u76e3\u67fb\u306e\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e3b\u306a\u8ab2\u984c\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3051\u308b\u8ab2\u984c\u306e\u307e\u3068\u3081<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30c1\u30e3\u30ec\u30f3\u30b8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a73\u7d30\u306a\u8aac\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5927\u91cf\u304b\u3064\u8907\u96d1\u306a\u60c5\u5831\u91cf\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u3001\u7279\u306b\u591a\u89d2\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u591a\u6570\u306e\u8907\u96d1\u306a\u53d6\u5f15\u3001\u6587\u66f8\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u91cd\u8981\u306a\u60c5\u5831\u306e\u898b\u843d\u3068\u3057\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u5404\u9805\u76ee\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8a50\u6b3a\u3084\u8aa4\u308a\u306e\u30ea\u30b9\u30af<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u4e0d\u6b63\u884c\u70ba\u3084\u610f\u56f3\u7684\uff0f\u904e\u5931\u306b\u3088\u308b\u8aa4\u308a\u306b\u906d\u9047\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u72ec\u7acb\u76e3\u67fb\u4eba\u306f\u3001\u6b8b\u9ad8\u78ba\u8a8d\u3084\u6bd4\u7387\u5206\u6790\u3068\u3044\u3063\u305f\u9ad8\u5ea6\u306a\u624b\u6cd5\u3092\u7528\u3044\u3066\u3001\u3053\u308c\u3089\u306e\u554f\u984c\u3092\u8fc5\u901f\u306b\u691c\u51fa\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u304a\u3088\u3073\u57fa\u6e96\u3092\u9075\u5b88\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u6cd5\u30fb\u57fa\u6e96\uff08VAS\uff09\u304a\u3088\u3073\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08ISA\uff09\u306f\u7d76\u3048\u305a\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u8aa4\u308a\u306f\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308a\u3001\u72ec\u7acb\u76e3\u67fb\u306b\u304a\u3044\u3066\u4f01\u696d\u306e\u8a55\u5224\u3092\u640d\u306a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9\u306e\u96e3\u3057\u3055<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u3001\u5b8c\u5168\u306a\u4f1a\u8a08\u8a18\u9332\u3084\u6587\u66f8\u3092\u4fdd\u6301\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u308a\u3001\u30c7\u30fc\u30bf\u304c\u900f\u660e\u3067\u306a\u304b\u3063\u305f\u308a\u3057\u3066\u3001\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u306e\u305f\u3081\u306e\u6b63\u78ba\u306a\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3066\u691c\u8a3c\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6642\u9593\u3068\u30ea\u30bd\u30fc\u30b9\u306e\u5236\u7d04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u7279\u306b\u53d6\u5f15\u4ef6\u6570\u306e\u591a\u3044\u4f01\u696d\u3067\u306f\u3001\u77ed\u671f\u9593\u3067\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u512a\u308c\u305f\u6642\u9593\u7ba1\u7406\u80fd\u529b\u3001\u52b9\u679c\u7684\u306a\u30bf\u30b9\u30af\u59d4\u4efb\u3001\u305d\u3057\u3066\u6700\u65b0\u306e\u76e3\u67fb\u30c4\u30fc\u30eb\u306e\u6d3b\u7528\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u76e3\u67fb\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306e\u900f\u660e\u6027\u3001\u5b8c\u5168\u6027\u3001\u516c\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002\u8a08\u753b\u3001\u6587\u66f8\u53ce\u96c6\u3001\u5be9\u67fb\u3001\u8a55\u4fa1\u3001\u5831\u544a\u3068\u3044\u3063\u305f\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u3001\u72ec\u7acb\u76e3\u67fb\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u3001\u8ca1\u52d9\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u3001\u305d\u3057\u3066\u6295\u8cc7\u5bb6\u3001\u682a\u4e3b\u3001\u305d\u3057\u3066\u898f\u5236\u5f53\u5c40\u304b\u3089\u306e\u4fe1\u983c\u69cb\u7bc9\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6b63\u78ba\u3067\u900f\u660e\u6027\u304c\u3042\u308a\u3001\u52b9\u679c\u7684\u306a\u72ec\u7acb\u76e3\u67fb\u7d50\u679c\u3092\u78ba\u4fdd\u3059\u308b\u306b\u306f\u3001\u4f01\u696d\u306f\u6b21\u306e\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059... <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u2013 Master Accountant Network \u306f\u3001\u4f01\u696d\u3068\u5354\u529b\u3057\u3066\u8ca1\u52d9\u7ba1\u7406\u306e\u54c1\u8cea\u3092\u5411\u4e0a\u3055\u305b\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u6c38\u7d9a\u7684\u306a\u4fe1\u983c\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u3001\u5c02\u9580\u7684\u3067\u7d4c\u9a13\u8c4a\u5bcc\u306a\u76e3\u67fb\u4eba\u306e\u30c1\u30fc\u30e0\u3092\u64c1\u3059\u308b\u8a55\u5224\u306e\u9ad8\u3044\u7d44\u7e54\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30b5\u30fc\u30d3\u30b9\u9023\u7d61\u5148\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 qu\u00e1 tr\u00ecnh \u0111\u00e1nh gi\u00e1 kh\u00e1ch quan c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ed3 s\u01a1 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1edfi c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n ki\u1ec3m to\u00e1n b\u00ean ngo\u00e0i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9. M\u1ee5c ti\u00eau l\u00e0 \u0111\u1ea3m b\u1ea3o th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch, n\u00e2ng cao uy t\u00edn v\u00e0 gi\u1ea3m r\u1ee7i ro cho doanh nghi\u1ec7p tr\u00ean th\u1ecb [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4041,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=4036"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4036\/revisions"}],"predecessor-version":[{"id":4538,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/4036\/revisions\/4538"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/4041"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=4036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=4036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=4036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}